[{"data":1,"prerenderedAt":27762},["ShallowReactive",2],{"tip-plan-comptable-compte-701-vente-de-produits-finis":3,"plan-comptable-compte-701-vente-de-produits-finis-similars":556},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-701-vente-de-produits-finis",{"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","3BSrGPm2cTkS5qgb08wNPm","Entry","2025-04-25T13:20:08.628Z","2025-04-28T13:45:15.347Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",38,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":487,"faq_structured_data":488,"category":489},"Compte 701 - Vente de produits finis","Le compte 701 enregistre les ventes de produits finis fabriqués par l’entreprise, constituant une part essentielle du chiffre d’affaires soumis à TVA et à l’impôt sur les sociétés.",{"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",{},[78,87,108,134,141,176,183,267,273,280,287,397,404,411,474,481],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 701 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,104],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 701 est un compte de produit appartenant à la classe 7 du ",[],{},{"nodeType":96,"data":97,"content":99},"hyperlink",{"uri":98},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[100],{"nodeType":83,"value":101,"marks":102,"data":103},"Plan Comptable Général 2025",[],{},{"nodeType":83,"value":105,"marks":106,"data":107},". Il s'inscrit dans la sous-classe 70 \"Ventes de produits fabriqués, prestations de services, marchandises\".",[],{},{"nodeType":88,"data":109,"content":110},{},[111,115,121,125,130],{"nodeType":83,"value":112,"marks":113,"data":114},"\nCe compte enregistre spécifiquement ",[],{},{"nodeType":83,"value":116,"marks":117,"data":120},"le chiffre d'affaires réalisé par la vente de produits finis",[118],{"type":119},"bold",{},{"nodeType":83,"value":122,"marks":123,"data":124},", c'est-à-dire des biens qui ont été entièrement fabriqués par l'entreprise et sont prêts à être commercialisés. Il est ",[],{},{"nodeType":83,"value":126,"marks":127,"data":129},"crédité lors de chaque vente",[128],{"type":119},{},{"nodeType":83,"value":131,"marks":132,"data":133},", traduisant ainsi l'augmentation des revenus de l'entreprise.\n",[],{},{"nodeType":88,"data":135,"content":136},{},[137],{"nodeType":83,"value":138,"marks":139,"data":140},"Les contreparties habituelles du compte 701 sont :",[],{},{"nodeType":142,"data":143,"content":144},"unordered-list",{},[145,156,166],{"nodeType":146,"data":147,"content":148},"list-item",{},[149],{"nodeType":88,"data":150,"content":151},{},[152],{"nodeType":83,"value":153,"marks":154,"data":155},"Le compte 411 \"Clients\" pour les ventes à crédit",[],{},{"nodeType":146,"data":157,"content":158},{},[159],{"nodeType":88,"data":160,"content":161},{},[162],{"nodeType":83,"value":163,"marks":164,"data":165},"Les comptes de trésorerie (512 \"Banques\") pour les ventes au comptant",[],{},{"nodeType":146,"data":167,"content":168},{},[169],{"nodeType":88,"data":170,"content":171},{},[172],{"nodeType":83,"value":173,"marks":174,"data":175},"Le compte 4457 \"Taxes sur le chiffre d'affaires collectées\" pour la TVA facturée\n",[],{},{"nodeType":88,"data":177,"content":178},{},[179],{"nodeType":83,"value":180,"marks":181,"data":182},"Le compte 701 est étroitement lié aux comptes reflétant les coûts de production comme :",[],{},{"nodeType":142,"data":184,"content":185},{},[186,207,227,247],{"nodeType":146,"data":187,"content":188},{},[189],{"nodeType":88,"data":190,"content":191},{},[192,196,204],{"nodeType":83,"value":193,"marks":194,"data":195},"",[],{},{"nodeType":96,"data":197,"content":199},{"uri":198},"/fr/fiches-pratiques/plan-comptable/compte-601-achats-stockes-de-matieres-premieres",[200],{"nodeType":83,"value":201,"marks":202,"data":203},"Le compte 601 : Achats de matières premières",[],{},{"nodeType":83,"value":193,"marks":205,"data":206},[],{},{"nodeType":146,"data":208,"content":209},{},[210],{"nodeType":88,"data":211,"content":212},{},[213,216,224],{"nodeType":83,"value":193,"marks":214,"data":215},[],{},{"nodeType":96,"data":217,"content":219},{"uri":218},"/fr/fiches-pratiques/plan-comptable/compte-602-achats-stockes-autres-approvisionnements",[220],{"nodeType":83,"value":221,"marks":222,"data":223},"Le compte 602 : Achats de fournitures",[],{},{"nodeType":83,"value":193,"marks":225,"data":226},[],{},{"nodeType":146,"data":228,"content":229},{},[230],{"nodeType":88,"data":231,"content":232},{},[233,236,244],{"nodeType":83,"value":193,"marks":234,"data":235},[],{},{"nodeType":96,"data":237,"content":239},{"uri":238},"/fr/fiches-pratiques/plan-comptable/compte-603-variation-des-stocks",[240],{"nodeType":83,"value":241,"marks":242,"data":243},"Le compte 603 : Variation des stocks",[],{},{"nodeType":83,"value":193,"marks":245,"data":246},[],{},{"nodeType":146,"data":248,"content":249},{},[250],{"nodeType":88,"data":251,"content":252},{},[253,256,264],{"nodeType":83,"value":193,"marks":254,"data":255},[],{},{"nodeType":96,"data":257,"content":259},{"uri":258},"/fr/fiches-pratiques/plan-comptable/compte-71-production-stockee",[260],{"nodeType":83,"value":261,"marks":262,"data":263},"Le compte 71 : Production stockée ou déstockée",[],{},{"nodeType":83,"value":193,"marks":265,"data":266},[],{},{"nodeType":88,"data":268,"content":269},{},[270],{"nodeType":83,"value":193,"marks":271,"data":272},[],{},{"nodeType":79,"data":274,"content":275},{},[276],{"nodeType":83,"value":277,"marks":278,"data":279},"Quand utiliser le compte 701 ?",[],{},{"nodeType":88,"data":281,"content":282},{},[283],{"nodeType":83,"value":284,"marks":285,"data":286},"Le compte 701 est utilisé dans les situations suivantes :",[],{},{"nodeType":142,"data":288,"content":289},{},[290,305,367,382],{"nodeType":146,"data":291,"content":292},{},[293],{"nodeType":88,"data":294,"content":295},{},[296,301],{"nodeType":83,"value":297,"marks":298,"data":300},"Lors d'une vente de produits manufacturés",[299],{"type":119},{},{"nodeType":83,"value":302,"marks":303,"data":304},"\nLorsqu'une entreprise vend un produit qu'elle a elle-même fabriqué (meuble, vêtement, produit alimentaire transformé, etc.), le montant hors taxes est crédité au compte 701.",[],{},{"nodeType":146,"data":306,"content":307},{},[308,320],{"nodeType":88,"data":309,"content":310},{},[311,316],{"nodeType":83,"value":312,"marks":313,"data":315},"Distinction avec d'autres types de ventes",[314],{"type":119},{},{"nodeType":83,"value":317,"marks":318,"data":319},"\nIl est important de distinguer l'utilisation du compte 701 des autres comptes de vente :",[],{},{"nodeType":142,"data":321,"content":322},{},[323,345],{"nodeType":146,"data":324,"content":325},{},[326],{"nodeType":88,"data":327,"content":328},{},[329,333,341],{"nodeType":83,"value":330,"marks":331,"data":332},"Contrairement au ",[],{},{"nodeType":96,"data":334,"content":336},{"uri":335},"/fr/fiches-pratiques/plan-comptable/compte-707-ventes-de-marchandises",[337],{"nodeType":83,"value":338,"marks":339,"data":340},"compte 707 \"Ventes de marchandises\"",[],{},{"nodeType":83,"value":342,"marks":343,"data":344}," qui concerne les produits achetés pour être revendus sans transformation",[],{},{"nodeType":146,"data":346,"content":347},{},[348],{"nodeType":88,"data":349,"content":350},{},[351,355,363],{"nodeType":83,"value":352,"marks":353,"data":354},"Différent du ",[],{},{"nodeType":96,"data":356,"content":358},{"uri":357},"/fr/fiches-pratiques/plan-comptable/compte-706-prestations-de-services",[359],{"nodeType":83,"value":360,"marks":361,"data":362},"compte 706 \"Prestations de services\"",[],{},{"nodeType":83,"value":364,"marks":365,"data":366}," qui concerne la vente de services",[],{},{"nodeType":146,"data":368,"content":369},{},[370],{"nodeType":88,"data":371,"content":372},{},[373,378],{"nodeType":83,"value":374,"marks":375,"data":377},"Analyse de performance",[376],{"type":119},{},{"nodeType":83,"value":379,"marks":380,"data":381},"\nLe compte 701 est essentiel pour mesurer directement les revenus générés par l'activité principale d'une entreprise industrielle ou manufacturière. Il permet d'évaluer la performance commerciale et de calculer la marge brute en comparant ces revenus aux coûts de production associés.",[],{},{"nodeType":146,"data":383,"content":384},{},[385],{"nodeType":88,"data":386,"content":387},{},[388,393],{"nodeType":83,"value":389,"marks":390,"data":392},"Établissement des états financiers",[391],{"type":119},{},{"nodeType":83,"value":394,"marks":395,"data":396},"\nLes montants enregistrés au compte 701 figurent au crédit du compte de résultat dans la section \"Produits d'exploitation\".",[],{},{"nodeType":79,"data":398,"content":399},{},[400],{"nodeType":83,"value":401,"marks":402,"data":403},"Implications fiscales du compte 701",[],{},{"nodeType":88,"data":405,"content":406},{},[407],{"nodeType":83,"value":408,"marks":409,"data":410},"Les opérations enregistrées au compte 701 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":142,"data":412,"content":413},{},[414,429,444,459],{"nodeType":146,"data":415,"content":416},{},[417],{"nodeType":88,"data":418,"content":419},{},[420,425],{"nodeType":83,"value":421,"marks":422,"data":424},"TVA collectée",[423],{"type":119},{},{"nodeType":83,"value":426,"marks":427,"data":428},"\nLes ventes de produits finis sont généralement soumises à la TVA. Selon l'article 1222-70 du PCG 2025, les produits sont enregistrés hors taxes collectées. La TVA facturée aux clients est créditée au compte 4457 \"Taxes sur le chiffre d'affaires collectées\".",[],{},{"nodeType":146,"data":430,"content":431},{},[432],{"nodeType":88,"data":433,"content":434},{},[435,440],{"nodeType":83,"value":436,"marks":437,"data":439},"Impôt sur les sociétés",[438],{"type":119},{},{"nodeType":83,"value":441,"marks":442,"data":443},"\nLes revenus enregistrés au compte 701 constituent une part essentielle du chiffre d'affaires et sont intégrés dans le calcul du résultat fiscal servant de base à l'impôt sur les sociétés.",[],{},{"nodeType":146,"data":445,"content":446},{},[447],{"nodeType":88,"data":448,"content":449},{},[450,455],{"nodeType":83,"value":451,"marks":452,"data":454},"Rabais, remises et ristournes",[453],{"type":119},{},{"nodeType":83,"value":456,"marks":457,"data":458},"\nLes réductions commerciales accordées après facturation sont enregistrées au débit du compte 709 \"Rabais, remises et ristournes accordés\", plus précisément au compte 7091 \"Rabais, remises et ristournes accordés sur ventes de produits finis\".",[],{},{"nodeType":146,"data":460,"content":461},{},[462],{"nodeType":88,"data":463,"content":464},{},[465,470],{"nodeType":83,"value":466,"marks":467,"data":469},"Déclarations obligatoires",[468],{"type":119},{},{"nodeType":83,"value":471,"marks":472,"data":473},"\nLes montants enregistrés au compte 701 doivent figurer sur diverses déclarations fiscales, notamment la déclaration de TVA et les liasses fiscales annuelles.\n",[],{},{"nodeType":88,"data":475,"content":476},{},[477],{"nodeType":83,"value":478,"marks":479,"data":480},"Le suivi rigoureux de ce compte est donc essentiel pour assurer la conformité fiscale de l'entreprise et optimiser sa gestion financière.",[],{},{"nodeType":88,"data":482,"content":483},{},[484],{"nodeType":83,"value":193,"marks":485,"data":486},[],{},"compte-701-vente-de-produits-finis",false,[490],{"metadata":491,"sys":494,"fields":506},{"tags":492,"concepts":493},[],[],{"space":495,"id":497,"type":16,"createdAt":498,"updatedAt":499,"environment":500,"publishedVersion":502,"revision":63,"contentType":503,"locale":29},{"sys":496},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":501},{"id":21,"type":12,"linkType":22},24,{"sys":504},{"type":12,"linkType":27,"id":505},"category",{"contentfulName":507,"modelCategoryName":508,"slug":509,"contentTypeSlug":510,"metaTitle":512,"metaDescription":513,"mainTitle":514,"subtitle":531,"heroImage":532,"ctaButton":554,"ctaLink":555},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[511],"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":515,"content":516,"nodeType":75},{},[517,525],{"data":518,"content":519,"nodeType":524},{},[520],{"data":521,"marks":522,"value":523,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":526,"content":527,"nodeType":88},{},[528],{"data":529,"marks":530,"value":193,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":533,"sys":536,"fields":543},{"tags":534,"concepts":535},[],[],{"space":537,"id":539,"type":59,"createdAt":540,"updatedAt":540,"environment":541,"publishedVersion":63,"revision":45,"locale":29},{"sys":538},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":542},{"id":21,"type":12,"linkType":22},{"title":544,"description":193,"file":545},"Facturation",{"url":546,"details":547,"fileName":552,"contentType":553},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":548,"image":549},246703,{"width":550,"height":551},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[557,607,656,705,754,803,852,901,951,1000,1049,1098,1147,1196,1245,1294,1343,1392,1441,1490,1539,1588,1637,1687,1736,1785,1834,1883,1932,1981,2030,2079,2128,2177,2226,2275,2324,2373,2422,2471,2520,2569,2618,2667,2716,2765,2814,2863,2912,2961,3010,3059,3108,3157,3206,3255,3304,3353,3402,3451,3500,3549,3598,3647,3696,3745,3794,3843,3892,3941,3990,4039,4088,4137,4186,4235,4284,4333,4382,4431,4480,4529,4578,4627,4676,4725,4774,4823,4872,4921,4970,5019,5068,5117,5166,5215,5264,5313,5362,5411,5460,5509,5558,5607,5656,5705,5754,5803,5852,5901,5950,5999,6048,6097,6146,6195,6244,6293,6342,6391,6440,6489,6538,6587,6636,6685,6734,6783,6832,6881,6930,6979,7028,7078,7127,7176,7226,7275,7324,7373,7422,7471,7520,7569,7618,7667,7716,7765,7814,7863,7912,7961,8010,8059,8108,8157,8206,8255,8304,8353,8402,8451,8500,8550,8599,8648,8698,8747,8796,8845,8894,8943,8992,9041,9090,9139,9188,9237,9286,9335,9384,9433,9482,9531,9580,9629,9678,9727,9776,9825,9874,9923,9972,10021,10070,10119,10168,10217,10266,10315,10364,10413,10462,10511,10560,10609,10658,10707,10756,10805,10854,10903,10952,11001,11050,11099,11148,11197,11246,11295,11344,11393,11442,11491,11540,11589,11638,11687,11735,11784,11833,11882,11931,11980,12029,12078,12127,12176,12225,12274,12323,12372,12421,12470,12519,12568,12617,12666,12715,12764,12813,12862,12912,12961,13010,13059,13108,13157,13206,13255,13304,13353,13402,13451,13500,13549,13598,13647,13696,13745,13794,13843,13892,13941,13990,14039,14088,14137,14186,14235,14284,14333,14382,14431,14480,14529,14578,14626,14675,14724,14773,14822,14871,14921,14970,15019,15068,15117,15166,15216,15265,15314,15363,15412,15461,15510,15559,15607,15656,15705,15754,15803,15852,15902,15951,16000,16049,16098,16147,16196,16245,16294,16343,16392,16441,16490,16539,16588,16637,16686,16735,16784,16833,16882,16931,16980,17029,17078,17127,17176,17225,17274,17323,17372,17421,17470,17519,17568,17617,17666,17715,17764,17813,17862,17911,17960,18009,18058,18108,18157,18207,18256,18305,18354,18403,18452,18501,18550,18599,18648,18697,18746,18795,18844,18894,18943,18992,19041,19090,19139,19188,19237,19286,19335,19384,19433,19482,19531,19580,19629,19678,19727,19776,19825,19874,19923,19972,20021,20070,20119,20168,20218,20267,20316,20365,20414,20464,20513,20562,20611,20660,20709,20758,20807,20856,20905,20954,21003,21052,21097,21146,21195,21244,21293,21342,21391,21440,21489,21538,21587,21636,21685,21734,21783,21832,21881,21930,21979,22028,22077,22125,22174,22223,22272,22321,22370,22419,22468,22517,22566,22615,22664,22713,22762,22811,22860,22909,22958,23007,23056,23105,23154,23203,23252,23301,23351,23400,23449,23498,23547,23596,23645,23694,23743,23792,23841,23890,23939,23988,24038,24087,24136,24185,24234,24283,24332,24381,24430,24479,24528,24577,24626,24675,24724,24773,24822,24871,24920,24969,25018,25067,25116,25165,25214,25263,25312,25361,25410,25459,25508,25557,25606,25655,25704,25753,25802,25850,25899,25948,25997,26046,26095,26144,26193,26242,26291,26339,26388,26437,26487,26536,26585,26634,26683,26732,26781,26830,26879,26928,26977,27026,27075,27124,27173,27222,27272,27321,27370,27419,27468,27517,27566,27615,27664,27713],{"sys":558,"fields":561},{"id":559,"createdAt":560},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":562,"slug":563,"articleIntro":564,"category":565},"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). 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