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Il est spécifiquement destiné à ",[],{},{"nodeType":83,"value":121,"marks":122,"data":125},"enregistrer le chiffre d'affaires provenant des travaux",[123],{"type":124},"bold",{},{"nodeType":83,"value":127,"marks":128,"data":129}," effectués par l'entreprise pour ses clients.",[],{},{"nodeType":88,"data":131,"content":132},{},[133],{"nodeType":83,"value":134,"marks":135,"data":136},"Ce compte permet de comptabiliser les revenus issus de diverses prestations telles que :",[],{},{"nodeType":138,"data":139,"content":140},"unordered-list",{},[141,152,162,172,182],{"nodeType":142,"data":143,"content":144},"list-item",{},[145],{"nodeType":88,"data":146,"content":147},{},[148],{"nodeType":83,"value":149,"marks":150,"data":151},"Les travaux de construction neuve",[],{},{"nodeType":142,"data":153,"content":154},{},[155],{"nodeType":88,"data":156,"content":157},{},[158],{"nodeType":83,"value":159,"marks":160,"data":161},"Les opérations de rénovation et réhabilitation",[],{},{"nodeType":142,"data":163,"content":164},{},[165],{"nodeType":88,"data":166,"content":167},{},[168],{"nodeType":83,"value":169,"marks":170,"data":171},"Les projets d'aménagement et d'équipement",[],{},{"nodeType":142,"data":173,"content":174},{},[175],{"nodeType":88,"data":176,"content":177},{},[178],{"nodeType":83,"value":179,"marks":180,"data":181},"Les travaux de réparation d'envergure",[],{},{"nodeType":142,"data":183,"content":184},{},[185],{"nodeType":88,"data":186,"content":187},{},[188],{"nodeType":83,"value":189,"marks":190,"data":191},"Tout service impliquant une production sur mesure ou un projet spécifique",[],{},{"nodeType":88,"data":193,"content":194},{},[195,199,204],{"nodeType":83,"value":196,"marks":197,"data":198},"Le compte 704 fonctionne en ",[],{},{"nodeType":83,"value":200,"marks":201,"data":203},"mode créditeur",[202],{"type":124},{},{"nodeType":83,"value":205,"marks":206,"data":207}," lors de la reconnaissance des revenus liés aux travaux réalisés, augmentant ainsi les produits de l'entreprise. Cette comptabilisation peut se faire selon différentes méthodes, notamment à l'avancement des travaux ou lors de la facturation finale, en fonction des pratiques comptables de l'entreprise et des caractéristiques des projets.",[],{},{"nodeType":88,"data":209,"content":210},{},[211],{"nodeType":83,"value":212,"marks":213,"data":214},"",[],{},{"nodeType":79,"data":216,"content":217},{},[218],{"nodeType":83,"value":219,"marks":220,"data":221},"Quand utiliser le compte 704 ?",[],{},{"nodeType":88,"data":223,"content":224},{},[225],{"nodeType":83,"value":226,"marks":227,"data":228},"Le compte 704 est utilisé dans plusieurs contextes professionnels :",[],{},{"nodeType":138,"data":230,"content":231},{},[232,247,262,277],{"nodeType":142,"data":233,"content":234},{},[235],{"nodeType":88,"data":236,"content":237},{},[238,243],{"nodeType":83,"value":239,"marks":240,"data":242},"Facturation d'un projet de construction",[241],{"type":124},{},{"nodeType":83,"value":244,"marks":245,"data":246}," : Une entreprise de BTP réalise un bâtiment pour un client. 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