[{"data":1,"prerenderedAt":27702},["ShallowReactive",2],{"tip-plan-comptable-compte-7085-ports-et-frais-accessoires-factures":3,"plan-comptable-compte-7085-ports-et-frais-accessoires-factures-similars":496},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-7085-ports-et-frais-accessoires-factures",{"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","1yNckQ9JISlTolb8w0EQsY","Entry","2025-05-27T14:03:19.402Z","2025-06-03T09:53:09.813Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":427,"faq_structured_data":428,"category":429},"7085 - Ports et frais accessoires facturés",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,171,178,185,192,246,253,260,267,274,307,314,347,354,387,394],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 7085 - Ports et frais accessoires facturés",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les produits liés à la facturation des frais de port et autres frais accessoires aux clients",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 7085 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 7085 \"Ports et frais accessoires facturés\" est un sous-compte du compte 708 \"Produits des activités annexes\" dans le Plan Comptable Général 2025. Il permet d'enregistrer spécifiquement les produits liés à la facturation des frais de port et autres frais accessoires aux clients.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte sert à isoler comptablement les produits qui ne sont pas directement liés à l'activité principale de l'entreprise (ventes de produits ou prestations de services) mais qui correspondent à des services annexes comme :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les frais de port facturés aux clients lors de l'expédition des marchandises",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les frais d'emballage spécifiques facturés en sus du prix de vente",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les frais de manutention additionnels",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les frais de préparation de commande facturés séparément",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les frais de livraison express ou options de livraison particulières",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 7085 s'inscrit dans la structure des comptes de la classe 7 du PCG 2025, qui enregistre l'ensemble des produits par nature. Il appartient à la famille des comptes 708x qui regroupent les produits des activités annexes, distincts des ventes de produits finis (701), des prestations de services principales (706) ou des ventes de marchandises (707).",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 7085 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 7085 est utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,206,216,226,236],{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Facturation de frais de port distincts : Lorsque l'entreprise facture séparément les frais de port à ses clients, en complément du prix des produits ou services vendus.",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Refacturation de frais d'expédition : Quand l'entreprise refacture à l'identique ou avec une marge les frais d'expédition qu'elle a elle-même supportés pour l'envoi des marchandises.",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Facturation de services d'emballage spécifiques : Si l'entreprise propose des options d'emballage particulières (emballage cadeau, conditionnement spécial) facturées en supplément.",[],{},{"nodeType":121,"data":227,"content":228},{},[229],{"nodeType":87,"data":230,"content":231},{},[232],{"nodeType":82,"value":233,"marks":234,"data":235},"Frais accessoires identifiés séparément : Pour tous les frais annexes liés à la vente mais facturés distinctement sur les documents commerciaux.",[],{},{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Présentation analytique des produits : Dans le cadre d'une comptabilité analytique détaillée, pour distinguer les revenus issus de l'activité principale de ceux provenant de services complémentaires.",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Le compte 7085 est particulièrement utile pour les entreprises de vente à distance, e-commerce ou toute activité nécessitant l'expédition régulière de marchandises avec facturation de frais de port. Son utilisation permet une analyse plus fine de la structure des produits et facilite le suivi des marges réalisées sur les services annexes.",[],{},{"nodeType":95,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Quels sont les impacts fiscaux du compte 7085 ?",[],{},{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"L'utilisation du compte 7085 pour enregistrer les ports et frais accessoires facturés comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"Au niveau de la TVA :",[],{},{"nodeType":117,"data":275,"content":276},{},[277,287,297],{"nodeType":121,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Les frais de port et accessoires facturés sont en principe soumis à la TVA au taux normal (20% en France métropolitaine), même si les produits vendus bénéficient d'un taux réduit.",[],{},{"nodeType":121,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Exception : lorsque les frais de port constituent un élément indissociable de la livraison de biens soumis à un taux réduit, ils peuvent suivre le même régime de TVA que ces biens.",[],{},{"nodeType":121,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"La mention distincte des frais de port sur la facture n'empêche pas l'application du taux réduit s'ils sont indissociables de l'opération principale.",[],{},{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Au niveau de l'impôt sur les bénéfices :",[],{},{"nodeType":117,"data":315,"content":316},{},[317,327,337],{"nodeType":121,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Les produits enregistrés au compte 7085 constituent des produits d'exploitation entrant dans le résultat fiscal de l'entreprise.",[],{},{"nodeType":121,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Une analyse de rentabilité spécifique peut être réalisée sur ces produits annexes pour optimiser la politique tarifaire de l'entreprise.",[],{},{"nodeType":121,"data":338,"content":339},{},[340],{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"La distinction claire entre produits principaux et frais accessoires permet une meilleure transparence fiscale en cas de contrôle.",[],{},{"nodeType":87,"data":348,"content":349},{},[350],{"nodeType":82,"value":351,"marks":352,"data":353},"Au niveau des obligations déclaratives :",[],{},{"nodeType":117,"data":355,"content":356},{},[357,367,377],{"nodeType":121,"data":358,"content":359},{},[360],{"nodeType":87,"data":361,"content":362},{},[363],{"nodeType":82,"value":364,"marks":365,"data":366},"Ces produits doivent figurer dans la déclaration de TVA dans les opérations taxables.",[],{},{"nodeType":121,"data":368,"content":369},{},[370],{"nodeType":87,"data":371,"content":372},{},[373],{"nodeType":82,"value":374,"marks":375,"data":376},"Ils sont intégrés au chiffre d'affaires global de l'entreprise dans les différentes déclarations fiscales et statistiques.",[],{},{"nodeType":121,"data":378,"content":379},{},[380],{"nodeType":87,"data":381,"content":382},{},[383],{"nodeType":82,"value":384,"marks":385,"data":386},"Dans certains secteurs réglementés, la facturation distincte des frais de port peut répondre à des exigences légales de transparence tarifaire.",[],{},{"nodeType":95,"data":388,"content":389},{},[390],{"nodeType":82,"value":391,"marks":392,"data":393},"3 point clés à retenir sur le compte 7085",[],{},{"nodeType":193,"data":395,"content":396},{},[397,407,417],{"nodeType":121,"data":398,"content":399},{},[400],{"nodeType":87,"data":401,"content":402},{},[403],{"nodeType":82,"value":404,"marks":405,"data":406},"Distinction comptable : Le compte 7085 permet d'isoler les revenus issus des frais de port et autres frais accessoires, offrant une meilleure lisibilité des sources de produits de l'entreprise et facilitant l'analyse de la rentabilité des services annexes à l'activité principale.",[],{},{"nodeType":121,"data":408,"content":409},{},[410],{"nodeType":87,"data":411,"content":412},{},[413],{"nodeType":82,"value":414,"marks":415,"data":416},"Traitement fiscal spécifique: Les frais de port et accessoires facturés peuvent être soumis à des règles particulières en matière de TVA, distinctes de celles applicables aux produits principaux vendus par l'entreprise.",[],{},{"nodeType":121,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":426},"Outil de gestion : L'utilisation du compte 7085 constitue un outil précieux pour la gestion commerciale, permettant d'ajuster la politique tarifaire des services annexes et d'évaluer leur contribution à la marge globale de l'entreprise.",[],{},"compte-7085-ports-et-frais-accessoires-factures",false,[430],{"metadata":431,"sys":434,"fields":446},{"tags":432,"concepts":433},[],[],{"space":435,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":440,"publishedVersion":442,"revision":62,"contentType":443,"locale":29},{"sys":436},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":441},{"id":21,"type":12,"linkType":22},24,{"sys":444},{"type":12,"linkType":27,"id":445},"category",{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":450,"metaTitle":452,"metaDescription":453,"mainTitle":454,"subtitle":471,"heroImage":472,"ctaButton":494,"ctaLink":495},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[451],"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":455,"content":456,"nodeType":74},{},[457,464],{"data":458,"content":459,"nodeType":78},{},[460],{"data":461,"marks":462,"value":463,"nodeType":82},{},[],"Plan comptable général",{"data":465,"content":466,"nodeType":87},{},[467],{"data":468,"marks":469,"value":470,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":473,"sys":476,"fields":483},{"tags":474,"concepts":475},[],[],{"space":477,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":481,"publishedVersion":62,"revision":44,"locale":29},{"sys":478},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":482},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":485},"Facturation",{"url":486,"details":487,"fileName":492,"contentType":493},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":488,"image":489},246703,{"width":490,"height":491},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[497,546,596,645,694,743,792,841,890,939,988,1037,1087,1136,1185,1234,1283,1332,1381,1430,1479,1528,1577,1626,1675,1724,1773,1822,1871,1920,1969,2018,2067,2116,2165,2214,2263,2312,2361,2410,2459,2508,2557,2606,2655,2704,2753,2802,2851,2900,2949,2998,3047,3096,3145,3194,3243,3292,3341,3390,3439,3488,3537,3586,3635,3684,3733,3782,3831,3880,3929,3978,4027,4076,4125,4174,4223,4272,4321,4370,4419,4468,4517,4566,4615,4664,4713,4762,4811,4860,4909,4958,5006,5055,5104,5153,5202,5251,5300,5349,5398,5447,5496,5545,5594,5643,5692,5741,5790,5839,5888,5937,5986,6035,6084,6133,6182,6231,6280,6329,6378,6427,6476,6525,6574,6623,6672,6721,6770,6819,6868,6917,6966,7015,7064,7113,7162,7211,7260,7309,7358,7407,7456,7505,7554,7603,7652,7701,7750,7799,7848,7897,7946,7995,8044,8094,8143,8192,8241,8289,8338,8387,8437,8487,8536,8585,8634,8683,8732,8781,8830,8879,8928,8977,9026,9075,9124,9173,9222,9271,9320,9369,9418,9467,9516,9565,9614,9663,9712,9761,9810,9860,9909,9958,10007,10056,10105,10154,10202,10251,10300,10349,10398,10447,10496,10545,10594,10643,10692,10741,10790,10839,10888,10937,10986,11035,11084,11133,11182,11231,11280,11329,11378,11427,11476,11525,11574,11623,11672,11721,11770,11819,11868,11917,11966,12016,12065,12114,12163,12212,12261,12310,12359,12408,12457,12506,12555,12604,12653,12702,12751,12800,12849,12898,12947,12996,13046,13095,13144,13193,13242,13291,13340,13389,13438,13487,13536,13585,13634,13683,13732,13780,13829,13878,13928,13977,14026,14075,14124,14173,14222,14271,14320,14369,14418,14467,14516,14565,14614,14663,14712,14761,14810,14860,14909,14958,15007,15056,15105,15154,15203,15252,15301,15350,15399,15448,15497,15546,15591,15640,15689,15738,15787,15836,15885,15934,15983,16032,16081,16130,16179,16229,16278,16327,16376,16426,16475,16524,16573,16622,16671,16720,16769,16818,16867,16916,16965,17014,17063,17112,17161,17210,17259,17308,17357,17406,17455,17504,17553,17602,17651,17700,17749,17798,17847,17896,17945,17994,18043,18092,18141,18190,18239,18288,18337,18386,18435,18484,18533,18582,18631,18680,18730,18779,18828,18877,18927,18976,19025,19074,19123,19172,19221,19270,19319,19368,19417,19466,19515,19564,19613,19662,19711,19760,19809,19858,19907,19956,20005,20054,20103,20152,20202,20251,20300,20349,20399,20448,20497,20546,20594,20643,20692,20741,20790,20839,20888,20937,20986,21035,21084,21133,21182,21231,21280,21329,21379,21428,21477,21526,21575,21624,21673,21722,21771,21820,21869,21918,21967,22016,22065,22114,22163,22212,22261,22310,22359,22408,22457,22506,22555,22604,22653,22702,22751,22800,22849,22898,22947,22996,23045,23094,23143,23192,23241,23290,23339,23388,23437,23487,23536,23585,23634,23683,23732,23781,23830,23879,23928,23977,24026,24075,24124,24173,24221,24271,24320,24369,24418,24467,24516,24565,24614,24663,24712,24761,24810,24859,24908,24957,25006,25055,25104,25153,25202,25251,25300,25349,25398,25447,25496,25545,25594,25643,25692,25741,25790,25839,25888,25937,25986,26035,26084,26133,26182,26231,26281,26330,26379,26428,26477,26526,26575,26624,26673,26722,26771,26820,26869,26918,26967,27016,27065,27114,27163,27212,27261,27310,27359,27408,27457,27506,27555,27604,27653],{"sys":498,"fields":501},{"id":499,"createdAt":500},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":502,"slug":503,"articleIntro":502,"category":504},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[505],{"metadata":506,"sys":509,"fields":516},{"tags":507,"concepts":508},[],[],{"space":510,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":512,"publishedVersion":442,"revision":62,"contentType":514,"locale":29},{"sys":511},{"type":12,"linkType":13,"id":14},{"sys":513},{"id":21,"type":12,"linkType":22},{"sys":515},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":517,"metaTitle":452,"metaDescription":453,"mainTitle":518,"subtitle":471,"heroImage":533,"ctaButton":494,"ctaLink":495},[451],{"data":519,"content":520,"nodeType":74},{},[521,527],{"data":522,"content":523,"nodeType":78},{},[524],{"data":525,"marks":526,"value":463,"nodeType":82},{},[],{"data":528,"content":529,"nodeType":87},{},[530],{"data":531,"marks":532,"value":470,"nodeType":82},{},[],{"metadata":534,"sys":537,"fields":542},{"tags":535,"concepts":536},[],[],{"space":538,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":540,"publishedVersion":62,"revision":44,"locale":29},{"sys":539},{"type":12,"linkType":13,"id":14},{"sys":541},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":543},{"url":486,"details":544,"fileName":492,"contentType":493},{"size":488,"image":545},{"width":490,"height":491},{"sys":547,"fields":550},{"id":548,"createdAt":549},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":551,"slug":552,"articleIntro":553,"category":554},"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.",[555],{"metadata":556,"sys":559,"fields":566},{"tags":557,"concepts":558},[],[],{"space":560,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":562,"publishedVersion":442,"revision":62,"contentType":564,"locale":29},{"sys":561},{"type":12,"linkType":13,"id":14},{"sys":563},{"id":21,"type":12,"linkType":22},{"sys":565},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":567,"metaTitle":452,"metaDescription":453,"mainTitle":568,"subtitle":471,"heroImage":583,"ctaButton":494,"ctaLink":495},[451],{"data":569,"content":570,"nodeType":74},{},[571,577],{"data":572,"content":573,"nodeType":78},{},[574],{"data":575,"marks":576,"value":463,"nodeType":82},{},[],{"data":578,"content":579,"nodeType":87},{},[580],{"data":581,"marks":582,"value":470,"nodeType":82},{},[],{"metadata":584,"sys":587,"fields":592},{"tags":585,"concepts":586},[],[],{"space":588,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":590,"publishedVersion":62,"revision":44,"locale":29},{"sys":589},{"type":12,"linkType":13,"id":14},{"sys":591},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":593},{"url":486,"details":594,"fileName":492,"contentType":493},{"size":488,"image":595},{"width":490,"height":491},{"sys":597,"fields":600},{"id":598,"createdAt":599},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":601,"slug":602,"articleIntro":601,"category":603},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[604],{"metadata":605,"sys":608,"fields":615},{"tags":606,"concepts":607},[],[],{"space":609,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":611,"publishedVersion":442,"revision":62,"contentType":613,"locale":29},{"sys":610},{"type":12,"linkType":13,"id":14},{"sys":612},{"id":21,"type":12,"linkType":22},{"sys":614},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":616,"metaTitle":452,"metaDescription":453,"mainTitle":617,"subtitle":471,"heroImage":632,"ctaButton":494,"ctaLink":495},[451],{"data":618,"content":619,"nodeType":74},{},[620,626],{"data":621,"content":622,"nodeType":78},{},[623],{"data":624,"marks":625,"value":463,"nodeType":82},{},[],{"data":627,"content":628,"nodeType":87},{},[629],{"data":630,"marks":631,"value":470,"nodeType":82},{},[],{"metadata":633,"sys":636,"fields":641},{"tags":634,"concepts":635},[],[],{"space":637,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":639,"publishedVersion":62,"revision":44,"locale":29},{"sys":638},{"type":12,"linkType":13,"id":14},{"sys":640},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":642},{"url":486,"details":643,"fileName":492,"contentType":493},{"size":488,"image":644},{"width":490,"height":491},{"sys":646,"fields":649},{"id":647,"createdAt":648},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":650,"slug":651,"articleIntro":650,"category":652},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[653],{"metadata":654,"sys":657,"fields":664},{"tags":655,"concepts":656},[],[],{"space":658,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":660,"publishedVersion":442,"revision":62,"contentType":662,"locale":29},{"sys":659},{"type":12,"linkType":13,"id":14},{"sys":661},{"id":21,"type":12,"linkType":22},{"sys":663},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":665,"metaTitle":452,"metaDescription":453,"mainTitle":666,"subtitle":471,"heroImage":681,"ctaButton":494,"ctaLink":495},[451],{"data":667,"content":668,"nodeType":74},{},[669,675],{"data":670,"content":671,"nodeType":78},{},[672],{"data":673,"marks":674,"value":463,"nodeType":82},{},[],{"data":676,"content":677,"nodeType":87},{},[678],{"data":679,"marks":680,"value":470,"nodeType":82},{},[],{"metadata":682,"sys":685,"fields":690},{"tags":683,"concepts":684},[],[],{"space":686,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":688,"publishedVersion":62,"revision":44,"locale":29},{"sys":687},{"type":12,"linkType":13,"id":14},{"sys":689},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":691},{"url":486,"details":692,"fileName":492,"contentType":493},{"size":488,"image":693},{"width":490,"height":491},{"sys":695,"fields":698},{"id":696,"createdAt":697},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":699,"slug":700,"articleIntro":699,"category":701},"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",[702],{"metadata":703,"sys":706,"fields":713},{"tags":704,"concepts":705},[],[],{"space":707,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":709,"publishedVersion":442,"revision":62,"contentType":711,"locale":29},{"sys":708},{"type":12,"linkType":13,"id":14},{"sys":710},{"id":21,"type":12,"linkType":22},{"sys":712},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":714,"metaTitle":452,"metaDescription":453,"mainTitle":715,"subtitle":471,"heroImage":730,"ctaButton":494,"ctaLink":495},[451],{"data":716,"content":717,"nodeType":74},{},[718,724],{"data":719,"content":720,"nodeType":78},{},[721],{"data":722,"marks":723,"value":463,"nodeType":82},{},[],{"data":725,"content":726,"nodeType":87},{},[727],{"data":728,"marks":729,"value":470,"nodeType":82},{},[],{"metadata":731,"sys":734,"fields":739},{"tags":732,"concepts":733},[],[],{"space":735,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":737,"publishedVersion":62,"revision":44,"locale":29},{"sys":736},{"type":12,"linkType":13,"id":14},{"sys":738},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":740},{"url":486,"details":741,"fileName":492,"contentType":493},{"size":488,"image":742},{"width":490,"height":491},{"sys":744,"fields":747},{"id":745,"createdAt":746},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":748,"slug":749,"articleIntro":748,"category":750},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[751],{"metadata":752,"sys":755,"fields":762},{"tags":753,"concepts":754},[],[],{"space":756,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":758,"publishedVersion":442,"revision":62,"contentType":760,"locale":29},{"sys":757},{"type":12,"linkType":13,"id":14},{"sys":759},{"id":21,"type":12,"linkType":22},{"sys":761},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":763,"metaTitle":452,"metaDescription":453,"mainTitle":764,"subtitle":471,"heroImage":779,"ctaButton":494,"ctaLink":495},[451],{"data":765,"content":766,"nodeType":74},{},[767,773],{"data":768,"content":769,"nodeType":78},{},[770],{"data":771,"marks":772,"value":463,"nodeType":82},{},[],{"data":774,"content":775,"nodeType":87},{},[776],{"data":777,"marks":778,"value":470,"nodeType":82},{},[],{"metadata":780,"sys":783,"fields":788},{"tags":781,"concepts":782},[],[],{"space":784,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":786,"publishedVersion":62,"revision":44,"locale":29},{"sys":785},{"type":12,"linkType":13,"id":14},{"sys":787},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":789},{"url":486,"details":790,"fileName":492,"contentType":493},{"size":488,"image":791},{"width":490,"height":491},{"sys":793,"fields":796},{"id":794,"createdAt":795},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":797,"slug":798,"articleIntro":797,"category":799},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[800],{"metadata":801,"sys":804,"fields":811},{"tags":802,"concepts":803},[],[],{"space":805,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":807,"publishedVersion":442,"revision":62,"contentType":809,"locale":29},{"sys":806},{"type":12,"linkType":13,"id":14},{"sys":808},{"id":21,"type":12,"linkType":22},{"sys":810},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":812,"metaTitle":452,"metaDescription":453,"mainTitle":813,"subtitle":471,"heroImage":828,"ctaButton":494,"ctaLink":495},[451],{"data":814,"content":815,"nodeType":74},{},[816,822],{"data":817,"content":818,"nodeType":78},{},[819],{"data":820,"marks":821,"value":463,"nodeType":82},{},[],{"data":823,"content":824,"nodeType":87},{},[825],{"data":826,"marks":827,"value":470,"nodeType":82},{},[],{"metadata":829,"sys":832,"fields":837},{"tags":830,"concepts":831},[],[],{"space":833,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":835,"publishedVersion":62,"revision":44,"locale":29},{"sys":834},{"type":12,"linkType":13,"id":14},{"sys":836},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":838},{"url":486,"details":839,"fileName":492,"contentType":493},{"size":488,"image":840},{"width":490,"height":491},{"sys":842,"fields":845},{"id":843,"createdAt":844},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":846,"slug":847,"articleIntro":846,"category":848},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[849],{"metadata":850,"sys":853,"fields":860},{"tags":851,"concepts":852},[],[],{"space":854,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":856,"publishedVersion":442,"revision":62,"contentType":858,"locale":29},{"sys":855},{"type":12,"linkType":13,"id":14},{"sys":857},{"id":21,"type":12,"linkType":22},{"sys":859},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":861,"metaTitle":452,"metaDescription":453,"mainTitle":862,"subtitle":471,"heroImage":877,"ctaButton":494,"ctaLink":495},[451],{"data":863,"content":864,"nodeType":74},{},[865,871],{"data":866,"content":867,"nodeType":78},{},[868],{"data":869,"marks":870,"value":463,"nodeType":82},{},[],{"data":872,"content":873,"nodeType":87},{},[874],{"data":875,"marks":876,"value":470,"nodeType":82},{},[],{"metadata":878,"sys":881,"fields":886},{"tags":879,"concepts":880},[],[],{"space":882,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":884,"publishedVersion":62,"revision":44,"locale":29},{"sys":883},{"type":12,"linkType":13,"id":14},{"sys":885},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":887},{"url":486,"details":888,"fileName":492,"contentType":493},{"size":488,"image":889},{"width":490,"height":491},{"sys":891,"fields":894},{"id":892,"createdAt":893},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":895,"slug":896,"articleIntro":-1,"category":897},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[898],{"metadata":899,"sys":902,"fields":909},{"tags":900,"concepts":901},[],[],{"space":903,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":905,"publishedVersion":442,"revision":62,"contentType":907,"locale":29},{"sys":904},{"type":12,"linkType":13,"id":14},{"sys":906},{"id":21,"type":12,"linkType":22},{"sys":908},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":910,"metaTitle":452,"metaDescription":453,"mainTitle":911,"subtitle":471,"heroImage":926,"ctaButton":494,"ctaLink":495},[451],{"data":912,"content":913,"nodeType":74},{},[914,920],{"data":915,"content":916,"nodeType":78},{},[917],{"data":918,"marks":919,"value":463,"nodeType":82},{},[],{"data":921,"content":922,"nodeType":87},{},[923],{"data":924,"marks":925,"value":470,"nodeType":82},{},[],{"metadata":927,"sys":930,"fields":935},{"tags":928,"concepts":929},[],[],{"space":931,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":933,"publishedVersion":62,"revision":44,"locale":29},{"sys":932},{"type":12,"linkType":13,"id":14},{"sys":934},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":936},{"url":486,"details":937,"fileName":492,"contentType":493},{"size":488,"image":938},{"width":490,"height":491},{"sys":940,"fields":943},{"id":941,"createdAt":942},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":944,"slug":945,"articleIntro":944,"category":946},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[947],{"metadata":948,"sys":951,"fields":958},{"tags":949,"concepts":950},[],[],{"space":952,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":954,"publishedVersion":442,"revision":62,"contentType":956,"locale":29},{"sys":953},{"type":12,"linkType":13,"id":14},{"sys":955},{"id":21,"type":12,"linkType":22},{"sys":957},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":959,"metaTitle":452,"metaDescription":453,"mainTitle":960,"subtitle":471,"heroImage":975,"ctaButton":494,"ctaLink":495},[451],{"data":961,"content":962,"nodeType":74},{},[963,969],{"data":964,"content":965,"nodeType":78},{},[966],{"data":967,"marks":968,"value":463,"nodeType":82},{},[],{"data":970,"content":971,"nodeType":87},{},[972],{"data":973,"marks":974,"value":470,"nodeType":82},{},[],{"metadata":976,"sys":979,"fields":984},{"tags":977,"concepts":978},[],[],{"space":980,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":982,"publishedVersion":62,"revision":44,"locale":29},{"sys":981},{"type":12,"linkType":13,"id":14},{"sys":983},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":985},{"url":486,"details":986,"fileName":492,"contentType":493},{"size":488,"image":987},{"width":490,"height":491},{"sys":989,"fields":992},{"id":990,"createdAt":991},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":993,"slug":994,"articleIntro":-1,"category":995},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[996],{"metadata":997,"sys":1000,"fields":1007},{"tags":998,"concepts":999},[],[],{"space":1001,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1003,"publishedVersion":442,"revision":62,"contentType":1005,"locale":29},{"sys":1002},{"type":12,"linkType":13,"id":14},{"sys":1004},{"id":21,"type":12,"linkType":22},{"sys":1006},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1008,"metaTitle":452,"metaDescription":453,"mainTitle":1009,"subtitle":471,"heroImage":1024,"ctaButton":494,"ctaLink":495},[451],{"data":1010,"content":1011,"nodeType":74},{},[1012,1018],{"data":1013,"content":1014,"nodeType":78},{},[1015],{"data":1016,"marks":1017,"value":463,"nodeType":82},{},[],{"data":1019,"content":1020,"nodeType":87},{},[1021],{"data":1022,"marks":1023,"value":470,"nodeType":82},{},[],{"metadata":1025,"sys":1028,"fields":1033},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1031,"publishedVersion":62,"revision":44,"locale":29},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1034},{"url":486,"details":1035,"fileName":492,"contentType":493},{"size":488,"image":1036},{"width":490,"height":491},{"sys":1038,"fields":1041},{"id":1039,"createdAt":1040},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":1042,"slug":1043,"articleIntro":1044,"category":1045},"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.",[1046],{"metadata":1047,"sys":1050,"fields":1057},{"tags":1048,"concepts":1049},[],[],{"space":1051,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1053,"publishedVersion":442,"revision":62,"contentType":1055,"locale":29},{"sys":1052},{"type":12,"linkType":13,"id":14},{"sys":1054},{"id":21,"type":12,"linkType":22},{"sys":1056},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1058,"metaTitle":452,"metaDescription":453,"mainTitle":1059,"subtitle":471,"heroImage":1074,"ctaButton":494,"ctaLink":495},[451],{"data":1060,"content":1061,"nodeType":74},{},[1062,1068],{"data":1063,"content":1064,"nodeType":78},{},[1065],{"data":1066,"marks":1067,"value":463,"nodeType":82},{},[],{"data":1069,"content":1070,"nodeType":87},{},[1071],{"data":1072,"marks":1073,"value":470,"nodeType":82},{},[],{"metadata":1075,"sys":1078,"fields":1083},{"tags":1076,"concepts":1077},[],[],{"space":1079,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1081,"publishedVersion":62,"revision":44,"locale":29},{"sys":1080},{"type":12,"linkType":13,"id":14},{"sys":1082},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1084},{"url":486,"details":1085,"fileName":492,"contentType":493},{"size":488,"image":1086},{"width":490,"height":491},{"sys":1088,"fields":1091},{"id":1089,"createdAt":1090},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1092,"slug":1093,"articleIntro":1092,"category":1094},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1095],{"metadata":1096,"sys":1099,"fields":1106},{"tags":1097,"concepts":1098},[],[],{"space":1100,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1102,"publishedVersion":442,"revision":62,"contentType":1104,"locale":29},{"sys":1101},{"type":12,"linkType":13,"id":14},{"sys":1103},{"id":21,"type":12,"linkType":22},{"sys":1105},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1107,"metaTitle":452,"metaDescription":453,"mainTitle":1108,"subtitle":471,"heroImage":1123,"ctaButton":494,"ctaLink":495},[451],{"data":1109,"content":1110,"nodeType":74},{},[1111,1117],{"data":1112,"content":1113,"nodeType":78},{},[1114],{"data":1115,"marks":1116,"value":463,"nodeType":82},{},[],{"data":1118,"content":1119,"nodeType":87},{},[1120],{"data":1121,"marks":1122,"value":470,"nodeType":82},{},[],{"metadata":1124,"sys":1127,"fields":1132},{"tags":1125,"concepts":1126},[],[],{"space":1128,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1130,"publishedVersion":62,"revision":44,"locale":29},{"sys":1129},{"type":12,"linkType":13,"id":14},{"sys":1131},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1133},{"url":486,"details":1134,"fileName":492,"contentType":493},{"size":488,"image":1135},{"width":490,"height":491},{"sys":1137,"fields":1140},{"id":1138,"createdAt":1139},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":1141,"slug":1142,"articleIntro":1141,"category":1143},"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",[1144],{"metadata":1145,"sys":1148,"fields":1155},{"tags":1146,"concepts":1147},[],[],{"space":1149,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1151,"publishedVersion":442,"revision":62,"contentType":1153,"locale":29},{"sys":1150},{"type":12,"linkType":13,"id":14},{"sys":1152},{"id":21,"type":12,"linkType":22},{"sys":1154},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1156,"metaTitle":452,"metaDescription":453,"mainTitle":1157,"subtitle":471,"heroImage":1172,"ctaButton":494,"ctaLink":495},[451],{"data":1158,"content":1159,"nodeType":74},{},[1160,1166],{"data":1161,"content":1162,"nodeType":78},{},[1163],{"data":1164,"marks":1165,"value":463,"nodeType":82},{},[],{"data":1167,"content":1168,"nodeType":87},{},[1169],{"data":1170,"marks":1171,"value":470,"nodeType":82},{},[],{"metadata":1173,"sys":1176,"fields":1181},{"tags":1174,"concepts":1175},[],[],{"space":1177,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1179,"publishedVersion":62,"revision":44,"locale":29},{"sys":1178},{"type":12,"linkType":13,"id":14},{"sys":1180},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1182},{"url":486,"details":1183,"fileName":492,"contentType":493},{"size":488,"image":1184},{"width":490,"height":491},{"sys":1186,"fields":1189},{"id":1187,"createdAt":1188},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":1190,"slug":1191,"articleIntro":-1,"category":1192},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[1193],{"metadata":1194,"sys":1197,"fields":1204},{"tags":1195,"concepts":1196},[],[],{"space":1198,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1200,"publishedVersion":442,"revision":62,"contentType":1202,"locale":29},{"sys":1199},{"type":12,"linkType":13,"id":14},{"sys":1201},{"id":21,"type":12,"linkType":22},{"sys":1203},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1205,"metaTitle":452,"metaDescription":453,"mainTitle":1206,"subtitle":471,"heroImage":1221,"ctaButton":494,"ctaLink":495},[451],{"data":1207,"content":1208,"nodeType":74},{},[1209,1215],{"data":1210,"content":1211,"nodeType":78},{},[1212],{"data":1213,"marks":1214,"value":463,"nodeType":82},{},[],{"data":1216,"content":1217,"nodeType":87},{},[1218],{"data":1219,"marks":1220,"value":470,"nodeType":82},{},[],{"metadata":1222,"sys":1225,"fields":1230},{"tags":1223,"concepts":1224},[],[],{"space":1226,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1228,"publishedVersion":62,"revision":44,"locale":29},{"sys":1227},{"type":12,"linkType":13,"id":14},{"sys":1229},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1231},{"url":486,"details":1232,"fileName":492,"contentType":493},{"size":488,"image":1233},{"width":490,"height":491},{"sys":1235,"fields":1238},{"id":1236,"createdAt":1237},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":1239,"slug":1240,"articleIntro":-1,"category":1241},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[1242],{"metadata":1243,"sys":1246,"fields":1253},{"tags":1244,"concepts":1245},[],[],{"space":1247,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1249,"publishedVersion":442,"revision":62,"contentType":1251,"locale":29},{"sys":1248},{"type":12,"linkType":13,"id":14},{"sys":1250},{"id":21,"type":12,"linkType":22},{"sys":1252},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1254,"metaTitle":452,"metaDescription":453,"mainTitle":1255,"subtitle":471,"heroImage":1270,"ctaButton":494,"ctaLink":495},[451],{"data":1256,"content":1257,"nodeType":74},{},[1258,1264],{"data":1259,"content":1260,"nodeType":78},{},[1261],{"data":1262,"marks":1263,"value":463,"nodeType":82},{},[],{"data":1265,"content":1266,"nodeType":87},{},[1267],{"data":1268,"marks":1269,"value":470,"nodeType":82},{},[],{"metadata":1271,"sys":1274,"fields":1279},{"tags":1272,"concepts":1273},[],[],{"space":1275,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1277,"publishedVersion":62,"revision":44,"locale":29},{"sys":1276},{"type":12,"linkType":13,"id":14},{"sys":1278},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1280},{"url":486,"details":1281,"fileName":492,"contentType":493},{"size":488,"image":1282},{"width":490,"height":491},{"sys":1284,"fields":1287},{"id":1285,"createdAt":1286},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":1288,"slug":1289,"articleIntro":-1,"category":1290},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[1291],{"metadata":1292,"sys":1295,"fields":1302},{"tags":1293,"concepts":1294},[],[],{"space":1296,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1298,"publishedVersion":442,"revision":62,"contentType":1300,"locale":29},{"sys":1297},{"type":12,"linkType":13,"id":14},{"sys":1299},{"id":21,"type":12,"linkType":22},{"sys":1301},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1303,"metaTitle":452,"metaDescription":453,"mainTitle":1304,"subtitle":471,"heroImage":1319,"ctaButton":494,"ctaLink":495},[451],{"data":1305,"content":1306,"nodeType":74},{},[1307,1313],{"data":1308,"content":1309,"nodeType":78},{},[1310],{"data":1311,"marks":1312,"value":463,"nodeType":82},{},[],{"data":1314,"content":1315,"nodeType":87},{},[1316],{"data":1317,"marks":1318,"value":470,"nodeType":82},{},[],{"metadata":1320,"sys":1323,"fields":1328},{"tags":1321,"concepts":1322},[],[],{"space":1324,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1326,"publishedVersion":62,"revision":44,"locale":29},{"sys":1325},{"type":12,"linkType":13,"id":14},{"sys":1327},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1329},{"url":486,"details":1330,"fileName":492,"contentType":493},{"size":488,"image":1331},{"width":490,"height":491},{"sys":1333,"fields":1336},{"id":1334,"createdAt":1335},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":1337,"slug":1338,"articleIntro":-1,"category":1339},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[1340],{"metadata":1341,"sys":1344,"fields":1351},{"tags":1342,"concepts":1343},[],[],{"space":1345,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1347,"publishedVersion":442,"revision":62,"contentType":1349,"locale":29},{"sys":1346},{"type":12,"linkType":13,"id":14},{"sys":1348},{"id":21,"type":12,"linkType":22},{"sys":1350},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1352,"metaTitle":452,"metaDescription":453,"mainTitle":1353,"subtitle":471,"heroImage":1368,"ctaButton":494,"ctaLink":495},[451],{"data":1354,"content":1355,"nodeType":74},{},[1356,1362],{"data":1357,"content":1358,"nodeType":78},{},[1359],{"data":1360,"marks":1361,"value":463,"nodeType":82},{},[],{"data":1363,"content":1364,"nodeType":87},{},[1365],{"data":1366,"marks":1367,"value":470,"nodeType":82},{},[],{"metadata":1369,"sys":1372,"fields":1377},{"tags":1370,"concepts":1371},[],[],{"space":1373,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1375,"publishedVersion":62,"revision":44,"locale":29},{"sys":1374},{"type":12,"linkType":13,"id":14},{"sys":1376},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1378},{"url":486,"details":1379,"fileName":492,"contentType":493},{"size":488,"image":1380},{"width":490,"height":491},{"sys":1382,"fields":1385},{"id":1383,"createdAt":1384},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":1386,"slug":1387,"articleIntro":1386,"category":1388},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[1389],{"metadata":1390,"sys":1393,"fields":1400},{"tags":1391,"concepts":1392},[],[],{"space":1394,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1396,"publishedVersion":442,"revision":62,"contentType":1398,"locale":29},{"sys":1395},{"type":12,"linkType":13,"id":14},{"sys":1397},{"id":21,"type":12,"linkType":22},{"sys":1399},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1401,"metaTitle":452,"metaDescription":453,"mainTitle":1402,"subtitle":471,"heroImage":1417,"ctaButton":494,"ctaLink":495},[451],{"data":1403,"content":1404,"nodeType":74},{},[1405,1411],{"data":1406,"content":1407,"nodeType":78},{},[1408],{"data":1409,"marks":1410,"value":463,"nodeType":82},{},[],{"data":1412,"content":1413,"nodeType":87},{},[1414],{"data":1415,"marks":1416,"value":470,"nodeType":82},{},[],{"metadata":1418,"sys":1421,"fields":1426},{"tags":1419,"concepts":1420},[],[],{"space":1422,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1424,"publishedVersion":62,"revision":44,"locale":29},{"sys":1423},{"type":12,"linkType":13,"id":14},{"sys":1425},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1427},{"url":486,"details":1428,"fileName":492,"contentType":493},{"size":488,"image":1429},{"width":490,"height":491},{"sys":1431,"fields":1434},{"id":1432,"createdAt":1433},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":1435,"slug":1436,"articleIntro":1435,"category":1437},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[1438],{"metadata":1439,"sys":1442,"fields":1449},{"tags":1440,"concepts":1441},[],[],{"space":1443,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1445,"publishedVersion":442,"revision":62,"contentType":1447,"locale":29},{"sys":1444},{"type":12,"linkType":13,"id":14},{"sys":1446},{"id":21,"type":12,"linkType":22},{"sys":1448},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1450,"metaTitle":452,"metaDescription":453,"mainTitle":1451,"subtitle":471,"heroImage":1466,"ctaButton":494,"ctaLink":495},[451],{"data":1452,"content":1453,"nodeType":74},{},[1454,1460],{"data":1455,"content":1456,"nodeType":78},{},[1457],{"data":1458,"marks":1459,"value":463,"nodeType":82},{},[],{"data":1461,"content":1462,"nodeType":87},{},[1463],{"data":1464,"marks":1465,"value":470,"nodeType":82},{},[],{"metadata":1467,"sys":1470,"fields":1475},{"tags":1468,"concepts":1469},[],[],{"space":1471,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1473,"publishedVersion":62,"revision":44,"locale":29},{"sys":1472},{"type":12,"linkType":13,"id":14},{"sys":1474},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1476},{"url":486,"details":1477,"fileName":492,"contentType":493},{"size":488,"image":1478},{"width":490,"height":491},{"sys":1480,"fields":1483},{"id":1481,"createdAt":1482},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":1484,"slug":1485,"articleIntro":1484,"category":1486},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[1487],{"metadata":1488,"sys":1491,"fields":1498},{"tags":1489,"concepts":1490},[],[],{"space":1492,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1494,"publishedVersion":442,"revision":62,"contentType":1496,"locale":29},{"sys":1493},{"type":12,"linkType":13,"id":14},{"sys":1495},{"id":21,"type":12,"linkType":22},{"sys":1497},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1499,"metaTitle":452,"metaDescription":453,"mainTitle":1500,"subtitle":471,"heroImage":1515,"ctaButton":494,"ctaLink":495},[451],{"data":1501,"content":1502,"nodeType":74},{},[1503,1509],{"data":1504,"content":1505,"nodeType":78},{},[1506],{"data":1507,"marks":1508,"value":463,"nodeType":82},{},[],{"data":1510,"content":1511,"nodeType":87},{},[1512],{"data":1513,"marks":1514,"value":470,"nodeType":82},{},[],{"metadata":1516,"sys":1519,"fields":1524},{"tags":1517,"concepts":1518},[],[],{"space":1520,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1522,"publishedVersion":62,"revision":44,"locale":29},{"sys":1521},{"type":12,"linkType":13,"id":14},{"sys":1523},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1525},{"url":486,"details":1526,"fileName":492,"contentType":493},{"size":488,"image":1527},{"width":490,"height":491},{"sys":1529,"fields":1532},{"id":1530,"createdAt":1531},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":1533,"slug":1534,"articleIntro":1533,"category":1535},"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",[1536],{"metadata":1537,"sys":1540,"fields":1547},{"tags":1538,"concepts":1539},[],[],{"space":1541,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1543,"publishedVersion":442,"revision":62,"contentType":1545,"locale":29},{"sys":1542},{"type":12,"linkType":13,"id":14},{"sys":1544},{"id":21,"type":12,"linkType":22},{"sys":1546},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1548,"metaTitle":452,"metaDescription":453,"mainTitle":1549,"subtitle":471,"heroImage":1564,"ctaButton":494,"ctaLink":495},[451],{"data":1550,"content":1551,"nodeType":74},{},[1552,1558],{"data":1553,"content":1554,"nodeType":78},{},[1555],{"data":1556,"marks":1557,"value":463,"nodeType":82},{},[],{"data":1559,"content":1560,"nodeType":87},{},[1561],{"data":1562,"marks":1563,"value":470,"nodeType":82},{},[],{"metadata":1565,"sys":1568,"fields":1573},{"tags":1566,"concepts":1567},[],[],{"space":1569,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1571,"publishedVersion":62,"revision":44,"locale":29},{"sys":1570},{"type":12,"linkType":13,"id":14},{"sys":1572},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1574},{"url":486,"details":1575,"fileName":492,"contentType":493},{"size":488,"image":1576},{"width":490,"height":491},{"sys":1578,"fields":1581},{"id":1579,"createdAt":1580},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":1582,"slug":1583,"articleIntro":1582,"category":1584},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[1585],{"metadata":1586,"sys":1589,"fields":1596},{"tags":1587,"concepts":1588},[],[],{"space":1590,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1592,"publishedVersion":442,"revision":62,"contentType":1594,"locale":29},{"sys":1591},{"type":12,"linkType":13,"id":14},{"sys":1593},{"id":21,"type":12,"linkType":22},{"sys":1595},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1597,"metaTitle":452,"metaDescription":453,"mainTitle":1598,"subtitle":471,"heroImage":1613,"ctaButton":494,"ctaLink":495},[451],{"data":1599,"content":1600,"nodeType":74},{},[1601,1607],{"data":1602,"content":1603,"nodeType":78},{},[1604],{"data":1605,"marks":1606,"value":463,"nodeType":82},{},[],{"data":1608,"content":1609,"nodeType":87},{},[1610],{"data":1611,"marks":1612,"value":470,"nodeType":82},{},[],{"metadata":1614,"sys":1617,"fields":1622},{"tags":1615,"concepts":1616},[],[],{"space":1618,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1620,"publishedVersion":62,"revision":44,"locale":29},{"sys":1619},{"type":12,"linkType":13,"id":14},{"sys":1621},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1623},{"url":486,"details":1624,"fileName":492,"contentType":493},{"size":488,"image":1625},{"width":490,"height":491},{"sys":1627,"fields":1630},{"id":1628,"createdAt":1629},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":1631,"slug":1632,"articleIntro":1631,"category":1633},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[1634],{"metadata":1635,"sys":1638,"fields":1645},{"tags":1636,"concepts":1637},[],[],{"space":1639,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1641,"publishedVersion":442,"revision":62,"contentType":1643,"locale":29},{"sys":1640},{"type":12,"linkType":13,"id":14},{"sys":1642},{"id":21,"type":12,"linkType":22},{"sys":1644},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1646,"metaTitle":452,"metaDescription":453,"mainTitle":1647,"subtitle":471,"heroImage":1662,"ctaButton":494,"ctaLink":495},[451],{"data":1648,"content":1649,"nodeType":74},{},[1650,1656],{"data":1651,"content":1652,"nodeType":78},{},[1653],{"data":1654,"marks":1655,"value":463,"nodeType":82},{},[],{"data":1657,"content":1658,"nodeType":87},{},[1659],{"data":1660,"marks":1661,"value":470,"nodeType":82},{},[],{"metadata":1663,"sys":1666,"fields":1671},{"tags":1664,"concepts":1665},[],[],{"space":1667,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1669,"publishedVersion":62,"revision":44,"locale":29},{"sys":1668},{"type":12,"linkType":13,"id":14},{"sys":1670},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1672},{"url":486,"details":1673,"fileName":492,"contentType":493},{"size":488,"image":1674},{"width":490,"height":491},{"sys":1676,"fields":1679},{"id":1677,"createdAt":1678},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":1680,"slug":1681,"articleIntro":1680,"category":1682},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[1683],{"metadata":1684,"sys":1687,"fields":1694},{"tags":1685,"concepts":1686},[],[],{"space":1688,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1690,"publishedVersion":442,"revision":62,"contentType":1692,"locale":29},{"sys":1689},{"type":12,"linkType":13,"id":14},{"sys":1691},{"id":21,"type":12,"linkType":22},{"sys":1693},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1695,"metaTitle":452,"metaDescription":453,"mainTitle":1696,"subtitle":471,"heroImage":1711,"ctaButton":494,"ctaLink":495},[451],{"data":1697,"content":1698,"nodeType":74},{},[1699,1705],{"data":1700,"content":1701,"nodeType":78},{},[1702],{"data":1703,"marks":1704,"value":463,"nodeType":82},{},[],{"data":1706,"content":1707,"nodeType":87},{},[1708],{"data":1709,"marks":1710,"value":470,"nodeType":82},{},[],{"metadata":1712,"sys":1715,"fields":1720},{"tags":1713,"concepts":1714},[],[],{"space":1716,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1718,"publishedVersion":62,"revision":44,"locale":29},{"sys":1717},{"type":12,"linkType":13,"id":14},{"sys":1719},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1721},{"url":486,"details":1722,"fileName":492,"contentType":493},{"size":488,"image":1723},{"width":490,"height":491},{"sys":1725,"fields":1728},{"id":1726,"createdAt":1727},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":1729,"slug":1730,"articleIntro":1729,"category":1731},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[1732],{"metadata":1733,"sys":1736,"fields":1743},{"tags":1734,"concepts":1735},[],[],{"space":1737,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1739,"publishedVersion":442,"revision":62,"contentType":1741,"locale":29},{"sys":1738},{"type":12,"linkType":13,"id":14},{"sys":1740},{"id":21,"type":12,"linkType":22},{"sys":1742},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1744,"metaTitle":452,"metaDescription":453,"mainTitle":1745,"subtitle":471,"heroImage":1760,"ctaButton":494,"ctaLink":495},[451],{"data":1746,"content":1747,"nodeType":74},{},[1748,1754],{"data":1749,"content":1750,"nodeType":78},{},[1751],{"data":1752,"marks":1753,"value":463,"nodeType":82},{},[],{"data":1755,"content":1756,"nodeType":87},{},[1757],{"data":1758,"marks":1759,"value":470,"nodeType":82},{},[],{"metadata":1761,"sys":1764,"fields":1769},{"tags":1762,"concepts":1763},[],[],{"space":1765,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1767,"publishedVersion":62,"revision":44,"locale":29},{"sys":1766},{"type":12,"linkType":13,"id":14},{"sys":1768},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1770},{"url":486,"details":1771,"fileName":492,"contentType":493},{"size":488,"image":1772},{"width":490,"height":491},{"sys":1774,"fields":1777},{"id":1775,"createdAt":1776},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":1778,"slug":1779,"articleIntro":1778,"category":1780},"2748 - Autres prêts","compte-2748-autres-prets",[1781],{"metadata":1782,"sys":1785,"fields":1792},{"tags":1783,"concepts":1784},[],[],{"space":1786,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1788,"publishedVersion":442,"revision":62,"contentType":1790,"locale":29},{"sys":1787},{"type":12,"linkType":13,"id":14},{"sys":1789},{"id":21,"type":12,"linkType":22},{"sys":1791},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1793,"metaTitle":452,"metaDescription":453,"mainTitle":1794,"subtitle":471,"heroImage":1809,"ctaButton":494,"ctaLink":495},[451],{"data":1795,"content":1796,"nodeType":74},{},[1797,1803],{"data":1798,"content":1799,"nodeType":78},{},[1800],{"data":1801,"marks":1802,"value":463,"nodeType":82},{},[],{"data":1804,"content":1805,"nodeType":87},{},[1806],{"data":1807,"marks":1808,"value":470,"nodeType":82},{},[],{"metadata":1810,"sys":1813,"fields":1818},{"tags":1811,"concepts":1812},[],[],{"space":1814,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1816,"publishedVersion":62,"revision":44,"locale":29},{"sys":1815},{"type":12,"linkType":13,"id":14},{"sys":1817},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1819},{"url":486,"details":1820,"fileName":492,"contentType":493},{"size":488,"image":1821},{"width":490,"height":491},{"sys":1823,"fields":1826},{"id":1824,"createdAt":1825},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":1827,"slug":1828,"articleIntro":1827,"category":1829},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[1830],{"metadata":1831,"sys":1834,"fields":1841},{"tags":1832,"concepts":1833},[],[],{"space":1835,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1837,"publishedVersion":442,"revision":62,"contentType":1839,"locale":29},{"sys":1836},{"type":12,"linkType":13,"id":14},{"sys":1838},{"id":21,"type":12,"linkType":22},{"sys":1840},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1842,"metaTitle":452,"metaDescription":453,"mainTitle":1843,"subtitle":471,"heroImage":1858,"ctaButton":494,"ctaLink":495},[451],{"data":1844,"content":1845,"nodeType":74},{},[1846,1852],{"data":1847,"content":1848,"nodeType":78},{},[1849],{"data":1850,"marks":1851,"value":463,"nodeType":82},{},[],{"data":1853,"content":1854,"nodeType":87},{},[1855],{"data":1856,"marks":1857,"value":470,"nodeType":82},{},[],{"metadata":1859,"sys":1862,"fields":1867},{"tags":1860,"concepts":1861},[],[],{"space":1863,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1865,"publishedVersion":62,"revision":44,"locale":29},{"sys":1864},{"type":12,"linkType":13,"id":14},{"sys":1866},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1868},{"url":486,"details":1869,"fileName":492,"contentType":493},{"size":488,"image":1870},{"width":490,"height":491},{"sys":1872,"fields":1875},{"id":1873,"createdAt":1874},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":1876,"slug":1877,"articleIntro":1876,"category":1878},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[1879],{"metadata":1880,"sys":1883,"fields":1890},{"tags":1881,"concepts":1882},[],[],{"space":1884,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1886,"publishedVersion":442,"revision":62,"contentType":1888,"locale":29},{"sys":1885},{"type":12,"linkType":13,"id":14},{"sys":1887},{"id":21,"type":12,"linkType":22},{"sys":1889},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1891,"metaTitle":452,"metaDescription":453,"mainTitle":1892,"subtitle":471,"heroImage":1907,"ctaButton":494,"ctaLink":495},[451],{"data":1893,"content":1894,"nodeType":74},{},[1895,1901],{"data":1896,"content":1897,"nodeType":78},{},[1898],{"data":1899,"marks":1900,"value":463,"nodeType":82},{},[],{"data":1902,"content":1903,"nodeType":87},{},[1904],{"data":1905,"marks":1906,"value":470,"nodeType":82},{},[],{"metadata":1908,"sys":1911,"fields":1916},{"tags":1909,"concepts":1910},[],[],{"space":1912,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1914,"publishedVersion":62,"revision":44,"locale":29},{"sys":1913},{"type":12,"linkType":13,"id":14},{"sys":1915},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1917},{"url":486,"details":1918,"fileName":492,"contentType":493},{"size":488,"image":1919},{"width":490,"height":491},{"sys":1921,"fields":1924},{"id":1922,"createdAt":1923},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":1925,"slug":1926,"articleIntro":-1,"category":1927},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[1928],{"metadata":1929,"sys":1932,"fields":1939},{"tags":1930,"concepts":1931},[],[],{"space":1933,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1935,"publishedVersion":442,"revision":62,"contentType":1937,"locale":29},{"sys":1934},{"type":12,"linkType":13,"id":14},{"sys":1936},{"id":21,"type":12,"linkType":22},{"sys":1938},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1940,"metaTitle":452,"metaDescription":453,"mainTitle":1941,"subtitle":471,"heroImage":1956,"ctaButton":494,"ctaLink":495},[451],{"data":1942,"content":1943,"nodeType":74},{},[1944,1950],{"data":1945,"content":1946,"nodeType":78},{},[1947],{"data":1948,"marks":1949,"value":463,"nodeType":82},{},[],{"data":1951,"content":1952,"nodeType":87},{},[1953],{"data":1954,"marks":1955,"value":470,"nodeType":82},{},[],{"metadata":1957,"sys":1960,"fields":1965},{"tags":1958,"concepts":1959},[],[],{"space":1961,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":1963,"publishedVersion":62,"revision":44,"locale":29},{"sys":1962},{"type":12,"linkType":13,"id":14},{"sys":1964},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":1966},{"url":486,"details":1967,"fileName":492,"contentType":493},{"size":488,"image":1968},{"width":490,"height":491},{"sys":1970,"fields":1973},{"id":1971,"createdAt":1972},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":1974,"slug":1975,"articleIntro":1974,"category":1976},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[1977],{"metadata":1978,"sys":1981,"fields":1988},{"tags":1979,"concepts":1980},[],[],{"space":1982,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":1984,"publishedVersion":442,"revision":62,"contentType":1986,"locale":29},{"sys":1983},{"type":12,"linkType":13,"id":14},{"sys":1985},{"id":21,"type":12,"linkType":22},{"sys":1987},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":1989,"metaTitle":452,"metaDescription":453,"mainTitle":1990,"subtitle":471,"heroImage":2005,"ctaButton":494,"ctaLink":495},[451],{"data":1991,"content":1992,"nodeType":74},{},[1993,1999],{"data":1994,"content":1995,"nodeType":78},{},[1996],{"data":1997,"marks":1998,"value":463,"nodeType":82},{},[],{"data":2000,"content":2001,"nodeType":87},{},[2002],{"data":2003,"marks":2004,"value":470,"nodeType":82},{},[],{"metadata":2006,"sys":2009,"fields":2014},{"tags":2007,"concepts":2008},[],[],{"space":2010,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2012,"publishedVersion":62,"revision":44,"locale":29},{"sys":2011},{"type":12,"linkType":13,"id":14},{"sys":2013},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2015},{"url":486,"details":2016,"fileName":492,"contentType":493},{"size":488,"image":2017},{"width":490,"height":491},{"sys":2019,"fields":2022},{"id":2020,"createdAt":2021},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":2023,"slug":2024,"articleIntro":2023,"category":2025},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[2026],{"metadata":2027,"sys":2030,"fields":2037},{"tags":2028,"concepts":2029},[],[],{"space":2031,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2033,"publishedVersion":442,"revision":62,"contentType":2035,"locale":29},{"sys":2032},{"type":12,"linkType":13,"id":14},{"sys":2034},{"id":21,"type":12,"linkType":22},{"sys":2036},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2038,"metaTitle":452,"metaDescription":453,"mainTitle":2039,"subtitle":471,"heroImage":2054,"ctaButton":494,"ctaLink":495},[451],{"data":2040,"content":2041,"nodeType":74},{},[2042,2048],{"data":2043,"content":2044,"nodeType":78},{},[2045],{"data":2046,"marks":2047,"value":463,"nodeType":82},{},[],{"data":2049,"content":2050,"nodeType":87},{},[2051],{"data":2052,"marks":2053,"value":470,"nodeType":82},{},[],{"metadata":2055,"sys":2058,"fields":2063},{"tags":2056,"concepts":2057},[],[],{"space":2059,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2061,"publishedVersion":62,"revision":44,"locale":29},{"sys":2060},{"type":12,"linkType":13,"id":14},{"sys":2062},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2064},{"url":486,"details":2065,"fileName":492,"contentType":493},{"size":488,"image":2066},{"width":490,"height":491},{"sys":2068,"fields":2071},{"id":2069,"createdAt":2070},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":2072,"slug":2073,"articleIntro":-1,"category":2074},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[2075],{"metadata":2076,"sys":2079,"fields":2086},{"tags":2077,"concepts":2078},[],[],{"space":2080,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2082,"publishedVersion":442,"revision":62,"contentType":2084,"locale":29},{"sys":2081},{"type":12,"linkType":13,"id":14},{"sys":2083},{"id":21,"type":12,"linkType":22},{"sys":2085},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2087,"metaTitle":452,"metaDescription":453,"mainTitle":2088,"subtitle":471,"heroImage":2103,"ctaButton":494,"ctaLink":495},[451],{"data":2089,"content":2090,"nodeType":74},{},[2091,2097],{"data":2092,"content":2093,"nodeType":78},{},[2094],{"data":2095,"marks":2096,"value":463,"nodeType":82},{},[],{"data":2098,"content":2099,"nodeType":87},{},[2100],{"data":2101,"marks":2102,"value":470,"nodeType":82},{},[],{"metadata":2104,"sys":2107,"fields":2112},{"tags":2105,"concepts":2106},[],[],{"space":2108,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2110,"publishedVersion":62,"revision":44,"locale":29},{"sys":2109},{"type":12,"linkType":13,"id":14},{"sys":2111},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2113},{"url":486,"details":2114,"fileName":492,"contentType":493},{"size":488,"image":2115},{"width":490,"height":491},{"sys":2117,"fields":2120},{"id":2118,"createdAt":2119},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":2121,"slug":2122,"articleIntro":2121,"category":2123},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[2124],{"metadata":2125,"sys":2128,"fields":2135},{"tags":2126,"concepts":2127},[],[],{"space":2129,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2131,"publishedVersion":442,"revision":62,"contentType":2133,"locale":29},{"sys":2130},{"type":12,"linkType":13,"id":14},{"sys":2132},{"id":21,"type":12,"linkType":22},{"sys":2134},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2136,"metaTitle":452,"metaDescription":453,"mainTitle":2137,"subtitle":471,"heroImage":2152,"ctaButton":494,"ctaLink":495},[451],{"data":2138,"content":2139,"nodeType":74},{},[2140,2146],{"data":2141,"content":2142,"nodeType":78},{},[2143],{"data":2144,"marks":2145,"value":463,"nodeType":82},{},[],{"data":2147,"content":2148,"nodeType":87},{},[2149],{"data":2150,"marks":2151,"value":470,"nodeType":82},{},[],{"metadata":2153,"sys":2156,"fields":2161},{"tags":2154,"concepts":2155},[],[],{"space":2157,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2159,"publishedVersion":62,"revision":44,"locale":29},{"sys":2158},{"type":12,"linkType":13,"id":14},{"sys":2160},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2162},{"url":486,"details":2163,"fileName":492,"contentType":493},{"size":488,"image":2164},{"width":490,"height":491},{"sys":2166,"fields":2169},{"id":2167,"createdAt":2168},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":2170,"slug":2171,"articleIntro":2170,"category":2172},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[2173],{"metadata":2174,"sys":2177,"fields":2184},{"tags":2175,"concepts":2176},[],[],{"space":2178,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2180,"publishedVersion":442,"revision":62,"contentType":2182,"locale":29},{"sys":2179},{"type":12,"linkType":13,"id":14},{"sys":2181},{"id":21,"type":12,"linkType":22},{"sys":2183},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2185,"metaTitle":452,"metaDescription":453,"mainTitle":2186,"subtitle":471,"heroImage":2201,"ctaButton":494,"ctaLink":495},[451],{"data":2187,"content":2188,"nodeType":74},{},[2189,2195],{"data":2190,"content":2191,"nodeType":78},{},[2192],{"data":2193,"marks":2194,"value":463,"nodeType":82},{},[],{"data":2196,"content":2197,"nodeType":87},{},[2198],{"data":2199,"marks":2200,"value":470,"nodeType":82},{},[],{"metadata":2202,"sys":2205,"fields":2210},{"tags":2203,"concepts":2204},[],[],{"space":2206,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2208,"publishedVersion":62,"revision":44,"locale":29},{"sys":2207},{"type":12,"linkType":13,"id":14},{"sys":2209},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2211},{"url":486,"details":2212,"fileName":492,"contentType":493},{"size":488,"image":2213},{"width":490,"height":491},{"sys":2215,"fields":2218},{"id":2216,"createdAt":2217},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":2219,"slug":2220,"articleIntro":-1,"category":2221},"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",[2222],{"metadata":2223,"sys":2226,"fields":2233},{"tags":2224,"concepts":2225},[],[],{"space":2227,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2229,"publishedVersion":442,"revision":62,"contentType":2231,"locale":29},{"sys":2228},{"type":12,"linkType":13,"id":14},{"sys":2230},{"id":21,"type":12,"linkType":22},{"sys":2232},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2234,"metaTitle":452,"metaDescription":453,"mainTitle":2235,"subtitle":471,"heroImage":2250,"ctaButton":494,"ctaLink":495},[451],{"data":2236,"content":2237,"nodeType":74},{},[2238,2244],{"data":2239,"content":2240,"nodeType":78},{},[2241],{"data":2242,"marks":2243,"value":463,"nodeType":82},{},[],{"data":2245,"content":2246,"nodeType":87},{},[2247],{"data":2248,"marks":2249,"value":470,"nodeType":82},{},[],{"metadata":2251,"sys":2254,"fields":2259},{"tags":2252,"concepts":2253},[],[],{"space":2255,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2257,"publishedVersion":62,"revision":44,"locale":29},{"sys":2256},{"type":12,"linkType":13,"id":14},{"sys":2258},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2260},{"url":486,"details":2261,"fileName":492,"contentType":493},{"size":488,"image":2262},{"width":490,"height":491},{"sys":2264,"fields":2267},{"id":2265,"createdAt":2266},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":2268,"slug":2269,"articleIntro":2268,"category":2270},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[2271],{"metadata":2272,"sys":2275,"fields":2282},{"tags":2273,"concepts":2274},[],[],{"space":2276,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2278,"publishedVersion":442,"revision":62,"contentType":2280,"locale":29},{"sys":2277},{"type":12,"linkType":13,"id":14},{"sys":2279},{"id":21,"type":12,"linkType":22},{"sys":2281},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2283,"metaTitle":452,"metaDescription":453,"mainTitle":2284,"subtitle":471,"heroImage":2299,"ctaButton":494,"ctaLink":495},[451],{"data":2285,"content":2286,"nodeType":74},{},[2287,2293],{"data":2288,"content":2289,"nodeType":78},{},[2290],{"data":2291,"marks":2292,"value":463,"nodeType":82},{},[],{"data":2294,"content":2295,"nodeType":87},{},[2296],{"data":2297,"marks":2298,"value":470,"nodeType":82},{},[],{"metadata":2300,"sys":2303,"fields":2308},{"tags":2301,"concepts":2302},[],[],{"space":2304,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2306,"publishedVersion":62,"revision":44,"locale":29},{"sys":2305},{"type":12,"linkType":13,"id":14},{"sys":2307},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2309},{"url":486,"details":2310,"fileName":492,"contentType":493},{"size":488,"image":2311},{"width":490,"height":491},{"sys":2313,"fields":2316},{"id":2314,"createdAt":2315},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2317,"slug":2318,"articleIntro":2317,"category":2319},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2320],{"metadata":2321,"sys":2324,"fields":2331},{"tags":2322,"concepts":2323},[],[],{"space":2325,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2327,"publishedVersion":442,"revision":62,"contentType":2329,"locale":29},{"sys":2326},{"type":12,"linkType":13,"id":14},{"sys":2328},{"id":21,"type":12,"linkType":22},{"sys":2330},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2332,"metaTitle":452,"metaDescription":453,"mainTitle":2333,"subtitle":471,"heroImage":2348,"ctaButton":494,"ctaLink":495},[451],{"data":2334,"content":2335,"nodeType":74},{},[2336,2342],{"data":2337,"content":2338,"nodeType":78},{},[2339],{"data":2340,"marks":2341,"value":463,"nodeType":82},{},[],{"data":2343,"content":2344,"nodeType":87},{},[2345],{"data":2346,"marks":2347,"value":470,"nodeType":82},{},[],{"metadata":2349,"sys":2352,"fields":2357},{"tags":2350,"concepts":2351},[],[],{"space":2353,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2355,"publishedVersion":62,"revision":44,"locale":29},{"sys":2354},{"type":12,"linkType":13,"id":14},{"sys":2356},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2358},{"url":486,"details":2359,"fileName":492,"contentType":493},{"size":488,"image":2360},{"width":490,"height":491},{"sys":2362,"fields":2365},{"id":2363,"createdAt":2364},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":2366,"slug":2367,"articleIntro":2366,"category":2368},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[2369],{"metadata":2370,"sys":2373,"fields":2380},{"tags":2371,"concepts":2372},[],[],{"space":2374,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2376,"publishedVersion":442,"revision":62,"contentType":2378,"locale":29},{"sys":2375},{"type":12,"linkType":13,"id":14},{"sys":2377},{"id":21,"type":12,"linkType":22},{"sys":2379},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2381,"metaTitle":452,"metaDescription":453,"mainTitle":2382,"subtitle":471,"heroImage":2397,"ctaButton":494,"ctaLink":495},[451],{"data":2383,"content":2384,"nodeType":74},{},[2385,2391],{"data":2386,"content":2387,"nodeType":78},{},[2388],{"data":2389,"marks":2390,"value":463,"nodeType":82},{},[],{"data":2392,"content":2393,"nodeType":87},{},[2394],{"data":2395,"marks":2396,"value":470,"nodeType":82},{},[],{"metadata":2398,"sys":2401,"fields":2406},{"tags":2399,"concepts":2400},[],[],{"space":2402,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2404,"publishedVersion":62,"revision":44,"locale":29},{"sys":2403},{"type":12,"linkType":13,"id":14},{"sys":2405},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2407},{"url":486,"details":2408,"fileName":492,"contentType":493},{"size":488,"image":2409},{"width":490,"height":491},{"sys":2411,"fields":2414},{"id":2412,"createdAt":2413},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":2415,"slug":2416,"articleIntro":2415,"category":2417},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[2418],{"metadata":2419,"sys":2422,"fields":2429},{"tags":2420,"concepts":2421},[],[],{"space":2423,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2425,"publishedVersion":442,"revision":62,"contentType":2427,"locale":29},{"sys":2424},{"type":12,"linkType":13,"id":14},{"sys":2426},{"id":21,"type":12,"linkType":22},{"sys":2428},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2430,"metaTitle":452,"metaDescription":453,"mainTitle":2431,"subtitle":471,"heroImage":2446,"ctaButton":494,"ctaLink":495},[451],{"data":2432,"content":2433,"nodeType":74},{},[2434,2440],{"data":2435,"content":2436,"nodeType":78},{},[2437],{"data":2438,"marks":2439,"value":463,"nodeType":82},{},[],{"data":2441,"content":2442,"nodeType":87},{},[2443],{"data":2444,"marks":2445,"value":470,"nodeType":82},{},[],{"metadata":2447,"sys":2450,"fields":2455},{"tags":2448,"concepts":2449},[],[],{"space":2451,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2453,"publishedVersion":62,"revision":44,"locale":29},{"sys":2452},{"type":12,"linkType":13,"id":14},{"sys":2454},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2456},{"url":486,"details":2457,"fileName":492,"contentType":493},{"size":488,"image":2458},{"width":490,"height":491},{"sys":2460,"fields":2463},{"id":2461,"createdAt":2462},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":2464,"slug":2465,"articleIntro":-1,"category":2466},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[2467],{"metadata":2468,"sys":2471,"fields":2478},{"tags":2469,"concepts":2470},[],[],{"space":2472,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2474,"publishedVersion":442,"revision":62,"contentType":2476,"locale":29},{"sys":2473},{"type":12,"linkType":13,"id":14},{"sys":2475},{"id":21,"type":12,"linkType":22},{"sys":2477},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2479,"metaTitle":452,"metaDescription":453,"mainTitle":2480,"subtitle":471,"heroImage":2495,"ctaButton":494,"ctaLink":495},[451],{"data":2481,"content":2482,"nodeType":74},{},[2483,2489],{"data":2484,"content":2485,"nodeType":78},{},[2486],{"data":2487,"marks":2488,"value":463,"nodeType":82},{},[],{"data":2490,"content":2491,"nodeType":87},{},[2492],{"data":2493,"marks":2494,"value":470,"nodeType":82},{},[],{"metadata":2496,"sys":2499,"fields":2504},{"tags":2497,"concepts":2498},[],[],{"space":2500,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2502,"publishedVersion":62,"revision":44,"locale":29},{"sys":2501},{"type":12,"linkType":13,"id":14},{"sys":2503},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2505},{"url":486,"details":2506,"fileName":492,"contentType":493},{"size":488,"image":2507},{"width":490,"height":491},{"sys":2509,"fields":2512},{"id":2510,"createdAt":2511},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":2513,"slug":2514,"articleIntro":2513,"category":2515},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[2516],{"metadata":2517,"sys":2520,"fields":2527},{"tags":2518,"concepts":2519},[],[],{"space":2521,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2523,"publishedVersion":442,"revision":62,"contentType":2525,"locale":29},{"sys":2522},{"type":12,"linkType":13,"id":14},{"sys":2524},{"id":21,"type":12,"linkType":22},{"sys":2526},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2528,"metaTitle":452,"metaDescription":453,"mainTitle":2529,"subtitle":471,"heroImage":2544,"ctaButton":494,"ctaLink":495},[451],{"data":2530,"content":2531,"nodeType":74},{},[2532,2538],{"data":2533,"content":2534,"nodeType":78},{},[2535],{"data":2536,"marks":2537,"value":463,"nodeType":82},{},[],{"data":2539,"content":2540,"nodeType":87},{},[2541],{"data":2542,"marks":2543,"value":470,"nodeType":82},{},[],{"metadata":2545,"sys":2548,"fields":2553},{"tags":2546,"concepts":2547},[],[],{"space":2549,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2551,"publishedVersion":62,"revision":44,"locale":29},{"sys":2550},{"type":12,"linkType":13,"id":14},{"sys":2552},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2554},{"url":486,"details":2555,"fileName":492,"contentType":493},{"size":488,"image":2556},{"width":490,"height":491},{"sys":2558,"fields":2561},{"id":2559,"createdAt":2560},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":2562,"slug":2563,"articleIntro":2562,"category":2564},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[2565],{"metadata":2566,"sys":2569,"fields":2576},{"tags":2567,"concepts":2568},[],[],{"space":2570,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2572,"publishedVersion":442,"revision":62,"contentType":2574,"locale":29},{"sys":2571},{"type":12,"linkType":13,"id":14},{"sys":2573},{"id":21,"type":12,"linkType":22},{"sys":2575},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2577,"metaTitle":452,"metaDescription":453,"mainTitle":2578,"subtitle":471,"heroImage":2593,"ctaButton":494,"ctaLink":495},[451],{"data":2579,"content":2580,"nodeType":74},{},[2581,2587],{"data":2582,"content":2583,"nodeType":78},{},[2584],{"data":2585,"marks":2586,"value":463,"nodeType":82},{},[],{"data":2588,"content":2589,"nodeType":87},{},[2590],{"data":2591,"marks":2592,"value":470,"nodeType":82},{},[],{"metadata":2594,"sys":2597,"fields":2602},{"tags":2595,"concepts":2596},[],[],{"space":2598,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2600,"publishedVersion":62,"revision":44,"locale":29},{"sys":2599},{"type":12,"linkType":13,"id":14},{"sys":2601},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2603},{"url":486,"details":2604,"fileName":492,"contentType":493},{"size":488,"image":2605},{"width":490,"height":491},{"sys":2607,"fields":2610},{"id":2608,"createdAt":2609},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":2611,"slug":2612,"articleIntro":2611,"category":2613},"2961 - Titres de participation","compte-2961-titres-de-participation",[2614],{"metadata":2615,"sys":2618,"fields":2625},{"tags":2616,"concepts":2617},[],[],{"space":2619,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2621,"publishedVersion":442,"revision":62,"contentType":2623,"locale":29},{"sys":2620},{"type":12,"linkType":13,"id":14},{"sys":2622},{"id":21,"type":12,"linkType":22},{"sys":2624},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2626,"metaTitle":452,"metaDescription":453,"mainTitle":2627,"subtitle":471,"heroImage":2642,"ctaButton":494,"ctaLink":495},[451],{"data":2628,"content":2629,"nodeType":74},{},[2630,2636],{"data":2631,"content":2632,"nodeType":78},{},[2633],{"data":2634,"marks":2635,"value":463,"nodeType":82},{},[],{"data":2637,"content":2638,"nodeType":87},{},[2639],{"data":2640,"marks":2641,"value":470,"nodeType":82},{},[],{"metadata":2643,"sys":2646,"fields":2651},{"tags":2644,"concepts":2645},[],[],{"space":2647,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2649,"publishedVersion":62,"revision":44,"locale":29},{"sys":2648},{"type":12,"linkType":13,"id":14},{"sys":2650},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2652},{"url":486,"details":2653,"fileName":492,"contentType":493},{"size":488,"image":2654},{"width":490,"height":491},{"sys":2656,"fields":2659},{"id":2657,"createdAt":2658},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":2660,"slug":2661,"articleIntro":2660,"category":2662},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[2663],{"metadata":2664,"sys":2667,"fields":2674},{"tags":2665,"concepts":2666},[],[],{"space":2668,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2670,"publishedVersion":442,"revision":62,"contentType":2672,"locale":29},{"sys":2669},{"type":12,"linkType":13,"id":14},{"sys":2671},{"id":21,"type":12,"linkType":22},{"sys":2673},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2675,"metaTitle":452,"metaDescription":453,"mainTitle":2676,"subtitle":471,"heroImage":2691,"ctaButton":494,"ctaLink":495},[451],{"data":2677,"content":2678,"nodeType":74},{},[2679,2685],{"data":2680,"content":2681,"nodeType":78},{},[2682],{"data":2683,"marks":2684,"value":463,"nodeType":82},{},[],{"data":2686,"content":2687,"nodeType":87},{},[2688],{"data":2689,"marks":2690,"value":470,"nodeType":82},{},[],{"metadata":2692,"sys":2695,"fields":2700},{"tags":2693,"concepts":2694},[],[],{"space":2696,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2698,"publishedVersion":62,"revision":44,"locale":29},{"sys":2697},{"type":12,"linkType":13,"id":14},{"sys":2699},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2701},{"url":486,"details":2702,"fileName":492,"contentType":493},{"size":488,"image":2703},{"width":490,"height":491},{"sys":2705,"fields":2708},{"id":2706,"createdAt":2707},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":2709,"slug":2710,"articleIntro":2709,"category":2711},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[2712],{"metadata":2713,"sys":2716,"fields":2723},{"tags":2714,"concepts":2715},[],[],{"space":2717,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2719,"publishedVersion":442,"revision":62,"contentType":2721,"locale":29},{"sys":2718},{"type":12,"linkType":13,"id":14},{"sys":2720},{"id":21,"type":12,"linkType":22},{"sys":2722},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2724,"metaTitle":452,"metaDescription":453,"mainTitle":2725,"subtitle":471,"heroImage":2740,"ctaButton":494,"ctaLink":495},[451],{"data":2726,"content":2727,"nodeType":74},{},[2728,2734],{"data":2729,"content":2730,"nodeType":78},{},[2731],{"data":2732,"marks":2733,"value":463,"nodeType":82},{},[],{"data":2735,"content":2736,"nodeType":87},{},[2737],{"data":2738,"marks":2739,"value":470,"nodeType":82},{},[],{"metadata":2741,"sys":2744,"fields":2749},{"tags":2742,"concepts":2743},[],[],{"space":2745,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2747,"publishedVersion":62,"revision":44,"locale":29},{"sys":2746},{"type":12,"linkType":13,"id":14},{"sys":2748},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2750},{"url":486,"details":2751,"fileName":492,"contentType":493},{"size":488,"image":2752},{"width":490,"height":491},{"sys":2754,"fields":2757},{"id":2755,"createdAt":2756},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":2758,"slug":2759,"articleIntro":2758,"category":2760},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[2761],{"metadata":2762,"sys":2765,"fields":2772},{"tags":2763,"concepts":2764},[],[],{"space":2766,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2768,"publishedVersion":442,"revision":62,"contentType":2770,"locale":29},{"sys":2767},{"type":12,"linkType":13,"id":14},{"sys":2769},{"id":21,"type":12,"linkType":22},{"sys":2771},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2773,"metaTitle":452,"metaDescription":453,"mainTitle":2774,"subtitle":471,"heroImage":2789,"ctaButton":494,"ctaLink":495},[451],{"data":2775,"content":2776,"nodeType":74},{},[2777,2783],{"data":2778,"content":2779,"nodeType":78},{},[2780],{"data":2781,"marks":2782,"value":463,"nodeType":82},{},[],{"data":2784,"content":2785,"nodeType":87},{},[2786],{"data":2787,"marks":2788,"value":470,"nodeType":82},{},[],{"metadata":2790,"sys":2793,"fields":2798},{"tags":2791,"concepts":2792},[],[],{"space":2794,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2796,"publishedVersion":62,"revision":44,"locale":29},{"sys":2795},{"type":12,"linkType":13,"id":14},{"sys":2797},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2799},{"url":486,"details":2800,"fileName":492,"contentType":493},{"size":488,"image":2801},{"width":490,"height":491},{"sys":2803,"fields":2806},{"id":2804,"createdAt":2805},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":2807,"slug":2808,"articleIntro":2807,"category":2809},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[2810],{"metadata":2811,"sys":2814,"fields":2821},{"tags":2812,"concepts":2813},[],[],{"space":2815,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2817,"publishedVersion":442,"revision":62,"contentType":2819,"locale":29},{"sys":2816},{"type":12,"linkType":13,"id":14},{"sys":2818},{"id":21,"type":12,"linkType":22},{"sys":2820},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2822,"metaTitle":452,"metaDescription":453,"mainTitle":2823,"subtitle":471,"heroImage":2838,"ctaButton":494,"ctaLink":495},[451],{"data":2824,"content":2825,"nodeType":74},{},[2826,2832],{"data":2827,"content":2828,"nodeType":78},{},[2829],{"data":2830,"marks":2831,"value":463,"nodeType":82},{},[],{"data":2833,"content":2834,"nodeType":87},{},[2835],{"data":2836,"marks":2837,"value":470,"nodeType":82},{},[],{"metadata":2839,"sys":2842,"fields":2847},{"tags":2840,"concepts":2841},[],[],{"space":2843,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2845,"publishedVersion":62,"revision":44,"locale":29},{"sys":2844},{"type":12,"linkType":13,"id":14},{"sys":2846},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2848},{"url":486,"details":2849,"fileName":492,"contentType":493},{"size":488,"image":2850},{"width":490,"height":491},{"sys":2852,"fields":2855},{"id":2853,"createdAt":2854},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":2856,"slug":2857,"articleIntro":-1,"category":2858},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[2859],{"metadata":2860,"sys":2863,"fields":2870},{"tags":2861,"concepts":2862},[],[],{"space":2864,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2866,"publishedVersion":442,"revision":62,"contentType":2868,"locale":29},{"sys":2865},{"type":12,"linkType":13,"id":14},{"sys":2867},{"id":21,"type":12,"linkType":22},{"sys":2869},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2871,"metaTitle":452,"metaDescription":453,"mainTitle":2872,"subtitle":471,"heroImage":2887,"ctaButton":494,"ctaLink":495},[451],{"data":2873,"content":2874,"nodeType":74},{},[2875,2881],{"data":2876,"content":2877,"nodeType":78},{},[2878],{"data":2879,"marks":2880,"value":463,"nodeType":82},{},[],{"data":2882,"content":2883,"nodeType":87},{},[2884],{"data":2885,"marks":2886,"value":470,"nodeType":82},{},[],{"metadata":2888,"sys":2891,"fields":2896},{"tags":2889,"concepts":2890},[],[],{"space":2892,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2894,"publishedVersion":62,"revision":44,"locale":29},{"sys":2893},{"type":12,"linkType":13,"id":14},{"sys":2895},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2897},{"url":486,"details":2898,"fileName":492,"contentType":493},{"size":488,"image":2899},{"width":490,"height":491},{"sys":2901,"fields":2904},{"id":2902,"createdAt":2903},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":2905,"slug":2906,"articleIntro":-1,"category":2907},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[2908],{"metadata":2909,"sys":2912,"fields":2919},{"tags":2910,"concepts":2911},[],[],{"space":2913,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2915,"publishedVersion":442,"revision":62,"contentType":2917,"locale":29},{"sys":2914},{"type":12,"linkType":13,"id":14},{"sys":2916},{"id":21,"type":12,"linkType":22},{"sys":2918},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2920,"metaTitle":452,"metaDescription":453,"mainTitle":2921,"subtitle":471,"heroImage":2936,"ctaButton":494,"ctaLink":495},[451],{"data":2922,"content":2923,"nodeType":74},{},[2924,2930],{"data":2925,"content":2926,"nodeType":78},{},[2927],{"data":2928,"marks":2929,"value":463,"nodeType":82},{},[],{"data":2931,"content":2932,"nodeType":87},{},[2933],{"data":2934,"marks":2935,"value":470,"nodeType":82},{},[],{"metadata":2937,"sys":2940,"fields":2945},{"tags":2938,"concepts":2939},[],[],{"space":2941,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2943,"publishedVersion":62,"revision":44,"locale":29},{"sys":2942},{"type":12,"linkType":13,"id":14},{"sys":2944},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2946},{"url":486,"details":2947,"fileName":492,"contentType":493},{"size":488,"image":2948},{"width":490,"height":491},{"sys":2950,"fields":2953},{"id":2951,"createdAt":2952},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":2954,"slug":2955,"articleIntro":2954,"category":2956},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[2957],{"metadata":2958,"sys":2961,"fields":2968},{"tags":2959,"concepts":2960},[],[],{"space":2962,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":2964,"publishedVersion":442,"revision":62,"contentType":2966,"locale":29},{"sys":2963},{"type":12,"linkType":13,"id":14},{"sys":2965},{"id":21,"type":12,"linkType":22},{"sys":2967},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":2969,"metaTitle":452,"metaDescription":453,"mainTitle":2970,"subtitle":471,"heroImage":2985,"ctaButton":494,"ctaLink":495},[451],{"data":2971,"content":2972,"nodeType":74},{},[2973,2979],{"data":2974,"content":2975,"nodeType":78},{},[2976],{"data":2977,"marks":2978,"value":463,"nodeType":82},{},[],{"data":2980,"content":2981,"nodeType":87},{},[2982],{"data":2983,"marks":2984,"value":470,"nodeType":82},{},[],{"metadata":2986,"sys":2989,"fields":2994},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":2992,"publishedVersion":62,"revision":44,"locale":29},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":2995},{"url":486,"details":2996,"fileName":492,"contentType":493},{"size":488,"image":2997},{"width":490,"height":491},{"sys":2999,"fields":3002},{"id":3000,"createdAt":3001},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":3003,"slug":3004,"articleIntro":3003,"category":3005},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[3006],{"metadata":3007,"sys":3010,"fields":3017},{"tags":3008,"concepts":3009},[],[],{"space":3011,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3013,"publishedVersion":442,"revision":62,"contentType":3015,"locale":29},{"sys":3012},{"type":12,"linkType":13,"id":14},{"sys":3014},{"id":21,"type":12,"linkType":22},{"sys":3016},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3018,"metaTitle":452,"metaDescription":453,"mainTitle":3019,"subtitle":471,"heroImage":3034,"ctaButton":494,"ctaLink":495},[451],{"data":3020,"content":3021,"nodeType":74},{},[3022,3028],{"data":3023,"content":3024,"nodeType":78},{},[3025],{"data":3026,"marks":3027,"value":463,"nodeType":82},{},[],{"data":3029,"content":3030,"nodeType":87},{},[3031],{"data":3032,"marks":3033,"value":470,"nodeType":82},{},[],{"metadata":3035,"sys":3038,"fields":3043},{"tags":3036,"concepts":3037},[],[],{"space":3039,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3041,"publishedVersion":62,"revision":44,"locale":29},{"sys":3040},{"type":12,"linkType":13,"id":14},{"sys":3042},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3044},{"url":486,"details":3045,"fileName":492,"contentType":493},{"size":488,"image":3046},{"width":490,"height":491},{"sys":3048,"fields":3051},{"id":3049,"createdAt":3050},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":3052,"slug":3053,"articleIntro":3052,"category":3054},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[3055],{"metadata":3056,"sys":3059,"fields":3066},{"tags":3057,"concepts":3058},[],[],{"space":3060,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3062,"publishedVersion":442,"revision":62,"contentType":3064,"locale":29},{"sys":3061},{"type":12,"linkType":13,"id":14},{"sys":3063},{"id":21,"type":12,"linkType":22},{"sys":3065},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3067,"metaTitle":452,"metaDescription":453,"mainTitle":3068,"subtitle":471,"heroImage":3083,"ctaButton":494,"ctaLink":495},[451],{"data":3069,"content":3070,"nodeType":74},{},[3071,3077],{"data":3072,"content":3073,"nodeType":78},{},[3074],{"data":3075,"marks":3076,"value":463,"nodeType":82},{},[],{"data":3078,"content":3079,"nodeType":87},{},[3080],{"data":3081,"marks":3082,"value":470,"nodeType":82},{},[],{"metadata":3084,"sys":3087,"fields":3092},{"tags":3085,"concepts":3086},[],[],{"space":3088,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3090,"publishedVersion":62,"revision":44,"locale":29},{"sys":3089},{"type":12,"linkType":13,"id":14},{"sys":3091},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3093},{"url":486,"details":3094,"fileName":492,"contentType":493},{"size":488,"image":3095},{"width":490,"height":491},{"sys":3097,"fields":3100},{"id":3098,"createdAt":3099},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":3101,"slug":3102,"articleIntro":-1,"category":3103},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[3104],{"metadata":3105,"sys":3108,"fields":3115},{"tags":3106,"concepts":3107},[],[],{"space":3109,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3111,"publishedVersion":442,"revision":62,"contentType":3113,"locale":29},{"sys":3110},{"type":12,"linkType":13,"id":14},{"sys":3112},{"id":21,"type":12,"linkType":22},{"sys":3114},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3116,"metaTitle":452,"metaDescription":453,"mainTitle":3117,"subtitle":471,"heroImage":3132,"ctaButton":494,"ctaLink":495},[451],{"data":3118,"content":3119,"nodeType":74},{},[3120,3126],{"data":3121,"content":3122,"nodeType":78},{},[3123],{"data":3124,"marks":3125,"value":463,"nodeType":82},{},[],{"data":3127,"content":3128,"nodeType":87},{},[3129],{"data":3130,"marks":3131,"value":470,"nodeType":82},{},[],{"metadata":3133,"sys":3136,"fields":3141},{"tags":3134,"concepts":3135},[],[],{"space":3137,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3139,"publishedVersion":62,"revision":44,"locale":29},{"sys":3138},{"type":12,"linkType":13,"id":14},{"sys":3140},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3142},{"url":486,"details":3143,"fileName":492,"contentType":493},{"size":488,"image":3144},{"width":490,"height":491},{"sys":3146,"fields":3149},{"id":3147,"createdAt":3148},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":3150,"slug":3151,"articleIntro":3150,"category":3152},"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",[3153],{"metadata":3154,"sys":3157,"fields":3164},{"tags":3155,"concepts":3156},[],[],{"space":3158,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3160,"publishedVersion":442,"revision":62,"contentType":3162,"locale":29},{"sys":3159},{"type":12,"linkType":13,"id":14},{"sys":3161},{"id":21,"type":12,"linkType":22},{"sys":3163},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3165,"metaTitle":452,"metaDescription":453,"mainTitle":3166,"subtitle":471,"heroImage":3181,"ctaButton":494,"ctaLink":495},[451],{"data":3167,"content":3168,"nodeType":74},{},[3169,3175],{"data":3170,"content":3171,"nodeType":78},{},[3172],{"data":3173,"marks":3174,"value":463,"nodeType":82},{},[],{"data":3176,"content":3177,"nodeType":87},{},[3178],{"data":3179,"marks":3180,"value":470,"nodeType":82},{},[],{"metadata":3182,"sys":3185,"fields":3190},{"tags":3183,"concepts":3184},[],[],{"space":3186,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3188,"publishedVersion":62,"revision":44,"locale":29},{"sys":3187},{"type":12,"linkType":13,"id":14},{"sys":3189},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3191},{"url":486,"details":3192,"fileName":492,"contentType":493},{"size":488,"image":3193},{"width":490,"height":491},{"sys":3195,"fields":3198},{"id":3196,"createdAt":3197},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":3199,"slug":3200,"articleIntro":3199,"category":3201},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[3202],{"metadata":3203,"sys":3206,"fields":3213},{"tags":3204,"concepts":3205},[],[],{"space":3207,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3209,"publishedVersion":442,"revision":62,"contentType":3211,"locale":29},{"sys":3208},{"type":12,"linkType":13,"id":14},{"sys":3210},{"id":21,"type":12,"linkType":22},{"sys":3212},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3214,"metaTitle":452,"metaDescription":453,"mainTitle":3215,"subtitle":471,"heroImage":3230,"ctaButton":494,"ctaLink":495},[451],{"data":3216,"content":3217,"nodeType":74},{},[3218,3224],{"data":3219,"content":3220,"nodeType":78},{},[3221],{"data":3222,"marks":3223,"value":463,"nodeType":82},{},[],{"data":3225,"content":3226,"nodeType":87},{},[3227],{"data":3228,"marks":3229,"value":470,"nodeType":82},{},[],{"metadata":3231,"sys":3234,"fields":3239},{"tags":3232,"concepts":3233},[],[],{"space":3235,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3237,"publishedVersion":62,"revision":44,"locale":29},{"sys":3236},{"type":12,"linkType":13,"id":14},{"sys":3238},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3240},{"url":486,"details":3241,"fileName":492,"contentType":493},{"size":488,"image":3242},{"width":490,"height":491},{"sys":3244,"fields":3247},{"id":3245,"createdAt":3246},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":3248,"slug":3249,"articleIntro":3248,"category":3250},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[3251],{"metadata":3252,"sys":3255,"fields":3262},{"tags":3253,"concepts":3254},[],[],{"space":3256,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3258,"publishedVersion":442,"revision":62,"contentType":3260,"locale":29},{"sys":3257},{"type":12,"linkType":13,"id":14},{"sys":3259},{"id":21,"type":12,"linkType":22},{"sys":3261},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3263,"metaTitle":452,"metaDescription":453,"mainTitle":3264,"subtitle":471,"heroImage":3279,"ctaButton":494,"ctaLink":495},[451],{"data":3265,"content":3266,"nodeType":74},{},[3267,3273],{"data":3268,"content":3269,"nodeType":78},{},[3270],{"data":3271,"marks":3272,"value":463,"nodeType":82},{},[],{"data":3274,"content":3275,"nodeType":87},{},[3276],{"data":3277,"marks":3278,"value":470,"nodeType":82},{},[],{"metadata":3280,"sys":3283,"fields":3288},{"tags":3281,"concepts":3282},[],[],{"space":3284,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3286,"publishedVersion":62,"revision":44,"locale":29},{"sys":3285},{"type":12,"linkType":13,"id":14},{"sys":3287},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3289},{"url":486,"details":3290,"fileName":492,"contentType":493},{"size":488,"image":3291},{"width":490,"height":491},{"sys":3293,"fields":3296},{"id":3294,"createdAt":3295},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":3297,"slug":3298,"articleIntro":-1,"category":3299},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[3300],{"metadata":3301,"sys":3304,"fields":3311},{"tags":3302,"concepts":3303},[],[],{"space":3305,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3307,"publishedVersion":442,"revision":62,"contentType":3309,"locale":29},{"sys":3306},{"type":12,"linkType":13,"id":14},{"sys":3308},{"id":21,"type":12,"linkType":22},{"sys":3310},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3312,"metaTitle":452,"metaDescription":453,"mainTitle":3313,"subtitle":471,"heroImage":3328,"ctaButton":494,"ctaLink":495},[451],{"data":3314,"content":3315,"nodeType":74},{},[3316,3322],{"data":3317,"content":3318,"nodeType":78},{},[3319],{"data":3320,"marks":3321,"value":463,"nodeType":82},{},[],{"data":3323,"content":3324,"nodeType":87},{},[3325],{"data":3326,"marks":3327,"value":470,"nodeType":82},{},[],{"metadata":3329,"sys":3332,"fields":3337},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3335,"publishedVersion":62,"revision":44,"locale":29},{"sys":3334},{"type":12,"linkType":13,"id":14},{"sys":3336},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3338},{"url":486,"details":3339,"fileName":492,"contentType":493},{"size":488,"image":3340},{"width":490,"height":491},{"sys":3342,"fields":3345},{"id":3343,"createdAt":3344},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":3346,"slug":3347,"articleIntro":3346,"category":3348},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[3349],{"metadata":3350,"sys":3353,"fields":3360},{"tags":3351,"concepts":3352},[],[],{"space":3354,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3356,"publishedVersion":442,"revision":62,"contentType":3358,"locale":29},{"sys":3355},{"type":12,"linkType":13,"id":14},{"sys":3357},{"id":21,"type":12,"linkType":22},{"sys":3359},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3361,"metaTitle":452,"metaDescription":453,"mainTitle":3362,"subtitle":471,"heroImage":3377,"ctaButton":494,"ctaLink":495},[451],{"data":3363,"content":3364,"nodeType":74},{},[3365,3371],{"data":3366,"content":3367,"nodeType":78},{},[3368],{"data":3369,"marks":3370,"value":463,"nodeType":82},{},[],{"data":3372,"content":3373,"nodeType":87},{},[3374],{"data":3375,"marks":3376,"value":470,"nodeType":82},{},[],{"metadata":3378,"sys":3381,"fields":3386},{"tags":3379,"concepts":3380},[],[],{"space":3382,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3384,"publishedVersion":62,"revision":44,"locale":29},{"sys":3383},{"type":12,"linkType":13,"id":14},{"sys":3385},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3387},{"url":486,"details":3388,"fileName":492,"contentType":493},{"size":488,"image":3389},{"width":490,"height":491},{"sys":3391,"fields":3394},{"id":3392,"createdAt":3393},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":3395,"slug":3396,"articleIntro":3395,"category":3397},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[3398],{"metadata":3399,"sys":3402,"fields":3409},{"tags":3400,"concepts":3401},[],[],{"space":3403,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3405,"publishedVersion":442,"revision":62,"contentType":3407,"locale":29},{"sys":3404},{"type":12,"linkType":13,"id":14},{"sys":3406},{"id":21,"type":12,"linkType":22},{"sys":3408},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3410,"metaTitle":452,"metaDescription":453,"mainTitle":3411,"subtitle":471,"heroImage":3426,"ctaButton":494,"ctaLink":495},[451],{"data":3412,"content":3413,"nodeType":74},{},[3414,3420],{"data":3415,"content":3416,"nodeType":78},{},[3417],{"data":3418,"marks":3419,"value":463,"nodeType":82},{},[],{"data":3421,"content":3422,"nodeType":87},{},[3423],{"data":3424,"marks":3425,"value":470,"nodeType":82},{},[],{"metadata":3427,"sys":3430,"fields":3435},{"tags":3428,"concepts":3429},[],[],{"space":3431,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3433,"publishedVersion":62,"revision":44,"locale":29},{"sys":3432},{"type":12,"linkType":13,"id":14},{"sys":3434},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3436},{"url":486,"details":3437,"fileName":492,"contentType":493},{"size":488,"image":3438},{"width":490,"height":491},{"sys":3440,"fields":3443},{"id":3441,"createdAt":3442},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":3444,"slug":3445,"articleIntro":3444,"category":3446},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[3447],{"metadata":3448,"sys":3451,"fields":3458},{"tags":3449,"concepts":3450},[],[],{"space":3452,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3454,"publishedVersion":442,"revision":62,"contentType":3456,"locale":29},{"sys":3453},{"type":12,"linkType":13,"id":14},{"sys":3455},{"id":21,"type":12,"linkType":22},{"sys":3457},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3459,"metaTitle":452,"metaDescription":453,"mainTitle":3460,"subtitle":471,"heroImage":3475,"ctaButton":494,"ctaLink":495},[451],{"data":3461,"content":3462,"nodeType":74},{},[3463,3469],{"data":3464,"content":3465,"nodeType":78},{},[3466],{"data":3467,"marks":3468,"value":463,"nodeType":82},{},[],{"data":3470,"content":3471,"nodeType":87},{},[3472],{"data":3473,"marks":3474,"value":470,"nodeType":82},{},[],{"metadata":3476,"sys":3479,"fields":3484},{"tags":3477,"concepts":3478},[],[],{"space":3480,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3482,"publishedVersion":62,"revision":44,"locale":29},{"sys":3481},{"type":12,"linkType":13,"id":14},{"sys":3483},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3485},{"url":486,"details":3486,"fileName":492,"contentType":493},{"size":488,"image":3487},{"width":490,"height":491},{"sys":3489,"fields":3492},{"id":3490,"createdAt":3491},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":3493,"slug":3494,"articleIntro":3493,"category":3495},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[3496],{"metadata":3497,"sys":3500,"fields":3507},{"tags":3498,"concepts":3499},[],[],{"space":3501,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3503,"publishedVersion":442,"revision":62,"contentType":3505,"locale":29},{"sys":3502},{"type":12,"linkType":13,"id":14},{"sys":3504},{"id":21,"type":12,"linkType":22},{"sys":3506},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3508,"metaTitle":452,"metaDescription":453,"mainTitle":3509,"subtitle":471,"heroImage":3524,"ctaButton":494,"ctaLink":495},[451],{"data":3510,"content":3511,"nodeType":74},{},[3512,3518],{"data":3513,"content":3514,"nodeType":78},{},[3515],{"data":3516,"marks":3517,"value":463,"nodeType":82},{},[],{"data":3519,"content":3520,"nodeType":87},{},[3521],{"data":3522,"marks":3523,"value":470,"nodeType":82},{},[],{"metadata":3525,"sys":3528,"fields":3533},{"tags":3526,"concepts":3527},[],[],{"space":3529,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3531,"publishedVersion":62,"revision":44,"locale":29},{"sys":3530},{"type":12,"linkType":13,"id":14},{"sys":3532},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3534},{"url":486,"details":3535,"fileName":492,"contentType":493},{"size":488,"image":3536},{"width":490,"height":491},{"sys":3538,"fields":3541},{"id":3539,"createdAt":3540},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":3542,"slug":3543,"articleIntro":3542,"category":3544},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[3545],{"metadata":3546,"sys":3549,"fields":3556},{"tags":3547,"concepts":3548},[],[],{"space":3550,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3552,"publishedVersion":442,"revision":62,"contentType":3554,"locale":29},{"sys":3551},{"type":12,"linkType":13,"id":14},{"sys":3553},{"id":21,"type":12,"linkType":22},{"sys":3555},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3557,"metaTitle":452,"metaDescription":453,"mainTitle":3558,"subtitle":471,"heroImage":3573,"ctaButton":494,"ctaLink":495},[451],{"data":3559,"content":3560,"nodeType":74},{},[3561,3567],{"data":3562,"content":3563,"nodeType":78},{},[3564],{"data":3565,"marks":3566,"value":463,"nodeType":82},{},[],{"data":3568,"content":3569,"nodeType":87},{},[3570],{"data":3571,"marks":3572,"value":470,"nodeType":82},{},[],{"metadata":3574,"sys":3577,"fields":3582},{"tags":3575,"concepts":3576},[],[],{"space":3578,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3580,"publishedVersion":62,"revision":44,"locale":29},{"sys":3579},{"type":12,"linkType":13,"id":14},{"sys":3581},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3583},{"url":486,"details":3584,"fileName":492,"contentType":493},{"size":488,"image":3585},{"width":490,"height":491},{"sys":3587,"fields":3590},{"id":3588,"createdAt":3589},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":3591,"slug":3592,"articleIntro":3591,"category":3593},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[3594],{"metadata":3595,"sys":3598,"fields":3605},{"tags":3596,"concepts":3597},[],[],{"space":3599,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3601,"publishedVersion":442,"revision":62,"contentType":3603,"locale":29},{"sys":3600},{"type":12,"linkType":13,"id":14},{"sys":3602},{"id":21,"type":12,"linkType":22},{"sys":3604},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3606,"metaTitle":452,"metaDescription":453,"mainTitle":3607,"subtitle":471,"heroImage":3622,"ctaButton":494,"ctaLink":495},[451],{"data":3608,"content":3609,"nodeType":74},{},[3610,3616],{"data":3611,"content":3612,"nodeType":78},{},[3613],{"data":3614,"marks":3615,"value":463,"nodeType":82},{},[],{"data":3617,"content":3618,"nodeType":87},{},[3619],{"data":3620,"marks":3621,"value":470,"nodeType":82},{},[],{"metadata":3623,"sys":3626,"fields":3631},{"tags":3624,"concepts":3625},[],[],{"space":3627,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3629,"publishedVersion":62,"revision":44,"locale":29},{"sys":3628},{"type":12,"linkType":13,"id":14},{"sys":3630},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3632},{"url":486,"details":3633,"fileName":492,"contentType":493},{"size":488,"image":3634},{"width":490,"height":491},{"sys":3636,"fields":3639},{"id":3637,"createdAt":3638},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":3640,"slug":3641,"articleIntro":3640,"category":3642},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[3643],{"metadata":3644,"sys":3647,"fields":3654},{"tags":3645,"concepts":3646},[],[],{"space":3648,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3650,"publishedVersion":442,"revision":62,"contentType":3652,"locale":29},{"sys":3649},{"type":12,"linkType":13,"id":14},{"sys":3651},{"id":21,"type":12,"linkType":22},{"sys":3653},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3655,"metaTitle":452,"metaDescription":453,"mainTitle":3656,"subtitle":471,"heroImage":3671,"ctaButton":494,"ctaLink":495},[451],{"data":3657,"content":3658,"nodeType":74},{},[3659,3665],{"data":3660,"content":3661,"nodeType":78},{},[3662],{"data":3663,"marks":3664,"value":463,"nodeType":82},{},[],{"data":3666,"content":3667,"nodeType":87},{},[3668],{"data":3669,"marks":3670,"value":470,"nodeType":82},{},[],{"metadata":3672,"sys":3675,"fields":3680},{"tags":3673,"concepts":3674},[],[],{"space":3676,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3678,"publishedVersion":62,"revision":44,"locale":29},{"sys":3677},{"type":12,"linkType":13,"id":14},{"sys":3679},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3681},{"url":486,"details":3682,"fileName":492,"contentType":493},{"size":488,"image":3683},{"width":490,"height":491},{"sys":3685,"fields":3688},{"id":3686,"createdAt":3687},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":3689,"slug":3690,"articleIntro":3689,"category":3691},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[3692],{"metadata":3693,"sys":3696,"fields":3703},{"tags":3694,"concepts":3695},[],[],{"space":3697,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3699,"publishedVersion":442,"revision":62,"contentType":3701,"locale":29},{"sys":3698},{"type":12,"linkType":13,"id":14},{"sys":3700},{"id":21,"type":12,"linkType":22},{"sys":3702},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3704,"metaTitle":452,"metaDescription":453,"mainTitle":3705,"subtitle":471,"heroImage":3720,"ctaButton":494,"ctaLink":495},[451],{"data":3706,"content":3707,"nodeType":74},{},[3708,3714],{"data":3709,"content":3710,"nodeType":78},{},[3711],{"data":3712,"marks":3713,"value":463,"nodeType":82},{},[],{"data":3715,"content":3716,"nodeType":87},{},[3717],{"data":3718,"marks":3719,"value":470,"nodeType":82},{},[],{"metadata":3721,"sys":3724,"fields":3729},{"tags":3722,"concepts":3723},[],[],{"space":3725,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3727,"publishedVersion":62,"revision":44,"locale":29},{"sys":3726},{"type":12,"linkType":13,"id":14},{"sys":3728},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3730},{"url":486,"details":3731,"fileName":492,"contentType":493},{"size":488,"image":3732},{"width":490,"height":491},{"sys":3734,"fields":3737},{"id":3735,"createdAt":3736},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3738,"slug":3739,"articleIntro":3738,"category":3740},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3741],{"metadata":3742,"sys":3745,"fields":3752},{"tags":3743,"concepts":3744},[],[],{"space":3746,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3748,"publishedVersion":442,"revision":62,"contentType":3750,"locale":29},{"sys":3747},{"type":12,"linkType":13,"id":14},{"sys":3749},{"id":21,"type":12,"linkType":22},{"sys":3751},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3753,"metaTitle":452,"metaDescription":453,"mainTitle":3754,"subtitle":471,"heroImage":3769,"ctaButton":494,"ctaLink":495},[451],{"data":3755,"content":3756,"nodeType":74},{},[3757,3763],{"data":3758,"content":3759,"nodeType":78},{},[3760],{"data":3761,"marks":3762,"value":463,"nodeType":82},{},[],{"data":3764,"content":3765,"nodeType":87},{},[3766],{"data":3767,"marks":3768,"value":470,"nodeType":82},{},[],{"metadata":3770,"sys":3773,"fields":3778},{"tags":3771,"concepts":3772},[],[],{"space":3774,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3776,"publishedVersion":62,"revision":44,"locale":29},{"sys":3775},{"type":12,"linkType":13,"id":14},{"sys":3777},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3779},{"url":486,"details":3780,"fileName":492,"contentType":493},{"size":488,"image":3781},{"width":490,"height":491},{"sys":3783,"fields":3786},{"id":3784,"createdAt":3785},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":3787,"slug":3788,"articleIntro":3787,"category":3789},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[3790],{"metadata":3791,"sys":3794,"fields":3801},{"tags":3792,"concepts":3793},[],[],{"space":3795,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3797,"publishedVersion":442,"revision":62,"contentType":3799,"locale":29},{"sys":3796},{"type":12,"linkType":13,"id":14},{"sys":3798},{"id":21,"type":12,"linkType":22},{"sys":3800},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3802,"metaTitle":452,"metaDescription":453,"mainTitle":3803,"subtitle":471,"heroImage":3818,"ctaButton":494,"ctaLink":495},[451],{"data":3804,"content":3805,"nodeType":74},{},[3806,3812],{"data":3807,"content":3808,"nodeType":78},{},[3809],{"data":3810,"marks":3811,"value":463,"nodeType":82},{},[],{"data":3813,"content":3814,"nodeType":87},{},[3815],{"data":3816,"marks":3817,"value":470,"nodeType":82},{},[],{"metadata":3819,"sys":3822,"fields":3827},{"tags":3820,"concepts":3821},[],[],{"space":3823,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3825,"publishedVersion":62,"revision":44,"locale":29},{"sys":3824},{"type":12,"linkType":13,"id":14},{"sys":3826},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3828},{"url":486,"details":3829,"fileName":492,"contentType":493},{"size":488,"image":3830},{"width":490,"height":491},{"sys":3832,"fields":3835},{"id":3833,"createdAt":3834},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":3836,"slug":3837,"articleIntro":3836,"category":3838},"Compte 503 - Actions","compte-503-actions",[3839],{"metadata":3840,"sys":3843,"fields":3850},{"tags":3841,"concepts":3842},[],[],{"space":3844,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3846,"publishedVersion":442,"revision":62,"contentType":3848,"locale":29},{"sys":3845},{"type":12,"linkType":13,"id":14},{"sys":3847},{"id":21,"type":12,"linkType":22},{"sys":3849},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3851,"metaTitle":452,"metaDescription":453,"mainTitle":3852,"subtitle":471,"heroImage":3867,"ctaButton":494,"ctaLink":495},[451],{"data":3853,"content":3854,"nodeType":74},{},[3855,3861],{"data":3856,"content":3857,"nodeType":78},{},[3858],{"data":3859,"marks":3860,"value":463,"nodeType":82},{},[],{"data":3862,"content":3863,"nodeType":87},{},[3864],{"data":3865,"marks":3866,"value":470,"nodeType":82},{},[],{"metadata":3868,"sys":3871,"fields":3876},{"tags":3869,"concepts":3870},[],[],{"space":3872,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3874,"publishedVersion":62,"revision":44,"locale":29},{"sys":3873},{"type":12,"linkType":13,"id":14},{"sys":3875},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3877},{"url":486,"details":3878,"fileName":492,"contentType":493},{"size":488,"image":3879},{"width":490,"height":491},{"sys":3881,"fields":3884},{"id":3882,"createdAt":3883},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":3885,"slug":3886,"articleIntro":3885,"category":3887},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[3888],{"metadata":3889,"sys":3892,"fields":3899},{"tags":3890,"concepts":3891},[],[],{"space":3893,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3895,"publishedVersion":442,"revision":62,"contentType":3897,"locale":29},{"sys":3894},{"type":12,"linkType":13,"id":14},{"sys":3896},{"id":21,"type":12,"linkType":22},{"sys":3898},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3900,"metaTitle":452,"metaDescription":453,"mainTitle":3901,"subtitle":471,"heroImage":3916,"ctaButton":494,"ctaLink":495},[451],{"data":3902,"content":3903,"nodeType":74},{},[3904,3910],{"data":3905,"content":3906,"nodeType":78},{},[3907],{"data":3908,"marks":3909,"value":463,"nodeType":82},{},[],{"data":3911,"content":3912,"nodeType":87},{},[3913],{"data":3914,"marks":3915,"value":470,"nodeType":82},{},[],{"metadata":3917,"sys":3920,"fields":3925},{"tags":3918,"concepts":3919},[],[],{"space":3921,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3923,"publishedVersion":62,"revision":44,"locale":29},{"sys":3922},{"type":12,"linkType":13,"id":14},{"sys":3924},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3926},{"url":486,"details":3927,"fileName":492,"contentType":493},{"size":488,"image":3928},{"width":490,"height":491},{"sys":3930,"fields":3933},{"id":3931,"createdAt":3932},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":3934,"slug":3935,"articleIntro":3934,"category":3936},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[3937],{"metadata":3938,"sys":3941,"fields":3948},{"tags":3939,"concepts":3940},[],[],{"space":3942,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3944,"publishedVersion":442,"revision":62,"contentType":3946,"locale":29},{"sys":3943},{"type":12,"linkType":13,"id":14},{"sys":3945},{"id":21,"type":12,"linkType":22},{"sys":3947},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3949,"metaTitle":452,"metaDescription":453,"mainTitle":3950,"subtitle":471,"heroImage":3965,"ctaButton":494,"ctaLink":495},[451],{"data":3951,"content":3952,"nodeType":74},{},[3953,3959],{"data":3954,"content":3955,"nodeType":78},{},[3956],{"data":3957,"marks":3958,"value":463,"nodeType":82},{},[],{"data":3960,"content":3961,"nodeType":87},{},[3962],{"data":3963,"marks":3964,"value":470,"nodeType":82},{},[],{"metadata":3966,"sys":3969,"fields":3974},{"tags":3967,"concepts":3968},[],[],{"space":3970,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":3972,"publishedVersion":62,"revision":44,"locale":29},{"sys":3971},{"type":12,"linkType":13,"id":14},{"sys":3973},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":3975},{"url":486,"details":3976,"fileName":492,"contentType":493},{"size":488,"image":3977},{"width":490,"height":491},{"sys":3979,"fields":3982},{"id":3980,"createdAt":3981},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":3983,"slug":3984,"articleIntro":-1,"category":3985},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[3986],{"metadata":3987,"sys":3990,"fields":3997},{"tags":3988,"concepts":3989},[],[],{"space":3991,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":3993,"publishedVersion":442,"revision":62,"contentType":3995,"locale":29},{"sys":3992},{"type":12,"linkType":13,"id":14},{"sys":3994},{"id":21,"type":12,"linkType":22},{"sys":3996},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":3998,"metaTitle":452,"metaDescription":453,"mainTitle":3999,"subtitle":471,"heroImage":4014,"ctaButton":494,"ctaLink":495},[451],{"data":4000,"content":4001,"nodeType":74},{},[4002,4008],{"data":4003,"content":4004,"nodeType":78},{},[4005],{"data":4006,"marks":4007,"value":463,"nodeType":82},{},[],{"data":4009,"content":4010,"nodeType":87},{},[4011],{"data":4012,"marks":4013,"value":470,"nodeType":82},{},[],{"metadata":4015,"sys":4018,"fields":4023},{"tags":4016,"concepts":4017},[],[],{"space":4019,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4021,"publishedVersion":62,"revision":44,"locale":29},{"sys":4020},{"type":12,"linkType":13,"id":14},{"sys":4022},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4024},{"url":486,"details":4025,"fileName":492,"contentType":493},{"size":488,"image":4026},{"width":490,"height":491},{"sys":4028,"fields":4031},{"id":4029,"createdAt":4030},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":4032,"slug":4033,"articleIntro":4032,"category":4034},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[4035],{"metadata":4036,"sys":4039,"fields":4046},{"tags":4037,"concepts":4038},[],[],{"space":4040,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4042,"publishedVersion":442,"revision":62,"contentType":4044,"locale":29},{"sys":4041},{"type":12,"linkType":13,"id":14},{"sys":4043},{"id":21,"type":12,"linkType":22},{"sys":4045},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4047,"metaTitle":452,"metaDescription":453,"mainTitle":4048,"subtitle":471,"heroImage":4063,"ctaButton":494,"ctaLink":495},[451],{"data":4049,"content":4050,"nodeType":74},{},[4051,4057],{"data":4052,"content":4053,"nodeType":78},{},[4054],{"data":4055,"marks":4056,"value":463,"nodeType":82},{},[],{"data":4058,"content":4059,"nodeType":87},{},[4060],{"data":4061,"marks":4062,"value":470,"nodeType":82},{},[],{"metadata":4064,"sys":4067,"fields":4072},{"tags":4065,"concepts":4066},[],[],{"space":4068,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4070,"publishedVersion":62,"revision":44,"locale":29},{"sys":4069},{"type":12,"linkType":13,"id":14},{"sys":4071},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4073},{"url":486,"details":4074,"fileName":492,"contentType":493},{"size":488,"image":4075},{"width":490,"height":491},{"sys":4077,"fields":4080},{"id":4078,"createdAt":4079},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":4081,"slug":4082,"articleIntro":4081,"category":4083},"6471 - Prestations directes","compte-6471-prestations-directes",[4084],{"metadata":4085,"sys":4088,"fields":4095},{"tags":4086,"concepts":4087},[],[],{"space":4089,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4091,"publishedVersion":442,"revision":62,"contentType":4093,"locale":29},{"sys":4090},{"type":12,"linkType":13,"id":14},{"sys":4092},{"id":21,"type":12,"linkType":22},{"sys":4094},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4096,"metaTitle":452,"metaDescription":453,"mainTitle":4097,"subtitle":471,"heroImage":4112,"ctaButton":494,"ctaLink":495},[451],{"data":4098,"content":4099,"nodeType":74},{},[4100,4106],{"data":4101,"content":4102,"nodeType":78},{},[4103],{"data":4104,"marks":4105,"value":463,"nodeType":82},{},[],{"data":4107,"content":4108,"nodeType":87},{},[4109],{"data":4110,"marks":4111,"value":470,"nodeType":82},{},[],{"metadata":4113,"sys":4116,"fields":4121},{"tags":4114,"concepts":4115},[],[],{"space":4117,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4119,"publishedVersion":62,"revision":44,"locale":29},{"sys":4118},{"type":12,"linkType":13,"id":14},{"sys":4120},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4122},{"url":486,"details":4123,"fileName":492,"contentType":493},{"size":488,"image":4124},{"width":490,"height":491},{"sys":4126,"fields":4129},{"id":4127,"createdAt":4128},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":4130,"slug":4131,"articleIntro":-1,"category":4132},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[4133],{"metadata":4134,"sys":4137,"fields":4144},{"tags":4135,"concepts":4136},[],[],{"space":4138,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4140,"publishedVersion":442,"revision":62,"contentType":4142,"locale":29},{"sys":4139},{"type":12,"linkType":13,"id":14},{"sys":4141},{"id":21,"type":12,"linkType":22},{"sys":4143},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4145,"metaTitle":452,"metaDescription":453,"mainTitle":4146,"subtitle":471,"heroImage":4161,"ctaButton":494,"ctaLink":495},[451],{"data":4147,"content":4148,"nodeType":74},{},[4149,4155],{"data":4150,"content":4151,"nodeType":78},{},[4152],{"data":4153,"marks":4154,"value":463,"nodeType":82},{},[],{"data":4156,"content":4157,"nodeType":87},{},[4158],{"data":4159,"marks":4160,"value":470,"nodeType":82},{},[],{"metadata":4162,"sys":4165,"fields":4170},{"tags":4163,"concepts":4164},[],[],{"space":4166,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4168,"publishedVersion":62,"revision":44,"locale":29},{"sys":4167},{"type":12,"linkType":13,"id":14},{"sys":4169},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4171},{"url":486,"details":4172,"fileName":492,"contentType":493},{"size":488,"image":4173},{"width":490,"height":491},{"sys":4175,"fields":4178},{"id":4176,"createdAt":4177},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":4179,"slug":4180,"articleIntro":-1,"category":4181},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[4182],{"metadata":4183,"sys":4186,"fields":4193},{"tags":4184,"concepts":4185},[],[],{"space":4187,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4189,"publishedVersion":442,"revision":62,"contentType":4191,"locale":29},{"sys":4188},{"type":12,"linkType":13,"id":14},{"sys":4190},{"id":21,"type":12,"linkType":22},{"sys":4192},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4194,"metaTitle":452,"metaDescription":453,"mainTitle":4195,"subtitle":471,"heroImage":4210,"ctaButton":494,"ctaLink":495},[451],{"data":4196,"content":4197,"nodeType":74},{},[4198,4204],{"data":4199,"content":4200,"nodeType":78},{},[4201],{"data":4202,"marks":4203,"value":463,"nodeType":82},{},[],{"data":4205,"content":4206,"nodeType":87},{},[4207],{"data":4208,"marks":4209,"value":470,"nodeType":82},{},[],{"metadata":4211,"sys":4214,"fields":4219},{"tags":4212,"concepts":4213},[],[],{"space":4215,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4217,"publishedVersion":62,"revision":44,"locale":29},{"sys":4216},{"type":12,"linkType":13,"id":14},{"sys":4218},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4220},{"url":486,"details":4221,"fileName":492,"contentType":493},{"size":488,"image":4222},{"width":490,"height":491},{"sys":4224,"fields":4227},{"id":4225,"createdAt":4226},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4228,"slug":4229,"articleIntro":4228,"category":4230},"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",[4231],{"metadata":4232,"sys":4235,"fields":4242},{"tags":4233,"concepts":4234},[],[],{"space":4236,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4238,"publishedVersion":442,"revision":62,"contentType":4240,"locale":29},{"sys":4237},{"type":12,"linkType":13,"id":14},{"sys":4239},{"id":21,"type":12,"linkType":22},{"sys":4241},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4243,"metaTitle":452,"metaDescription":453,"mainTitle":4244,"subtitle":471,"heroImage":4259,"ctaButton":494,"ctaLink":495},[451],{"data":4245,"content":4246,"nodeType":74},{},[4247,4253],{"data":4248,"content":4249,"nodeType":78},{},[4250],{"data":4251,"marks":4252,"value":463,"nodeType":82},{},[],{"data":4254,"content":4255,"nodeType":87},{},[4256],{"data":4257,"marks":4258,"value":470,"nodeType":82},{},[],{"metadata":4260,"sys":4263,"fields":4268},{"tags":4261,"concepts":4262},[],[],{"space":4264,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4266,"publishedVersion":62,"revision":44,"locale":29},{"sys":4265},{"type":12,"linkType":13,"id":14},{"sys":4267},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4269},{"url":486,"details":4270,"fileName":492,"contentType":493},{"size":488,"image":4271},{"width":490,"height":491},{"sys":4273,"fields":4276},{"id":4274,"createdAt":4275},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":4277,"slug":4278,"articleIntro":4277,"category":4279},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[4280],{"metadata":4281,"sys":4284,"fields":4291},{"tags":4282,"concepts":4283},[],[],{"space":4285,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4287,"publishedVersion":442,"revision":62,"contentType":4289,"locale":29},{"sys":4286},{"type":12,"linkType":13,"id":14},{"sys":4288},{"id":21,"type":12,"linkType":22},{"sys":4290},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4292,"metaTitle":452,"metaDescription":453,"mainTitle":4293,"subtitle":471,"heroImage":4308,"ctaButton":494,"ctaLink":495},[451],{"data":4294,"content":4295,"nodeType":74},{},[4296,4302],{"data":4297,"content":4298,"nodeType":78},{},[4299],{"data":4300,"marks":4301,"value":463,"nodeType":82},{},[],{"data":4303,"content":4304,"nodeType":87},{},[4305],{"data":4306,"marks":4307,"value":470,"nodeType":82},{},[],{"metadata":4309,"sys":4312,"fields":4317},{"tags":4310,"concepts":4311},[],[],{"space":4313,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4315,"publishedVersion":62,"revision":44,"locale":29},{"sys":4314},{"type":12,"linkType":13,"id":14},{"sys":4316},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4318},{"url":486,"details":4319,"fileName":492,"contentType":493},{"size":488,"image":4320},{"width":490,"height":491},{"sys":4322,"fields":4325},{"id":4323,"createdAt":4324},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":4326,"slug":4327,"articleIntro":4326,"category":4328},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[4329],{"metadata":4330,"sys":4333,"fields":4340},{"tags":4331,"concepts":4332},[],[],{"space":4334,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4336,"publishedVersion":442,"revision":62,"contentType":4338,"locale":29},{"sys":4335},{"type":12,"linkType":13,"id":14},{"sys":4337},{"id":21,"type":12,"linkType":22},{"sys":4339},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4341,"metaTitle":452,"metaDescription":453,"mainTitle":4342,"subtitle":471,"heroImage":4357,"ctaButton":494,"ctaLink":495},[451],{"data":4343,"content":4344,"nodeType":74},{},[4345,4351],{"data":4346,"content":4347,"nodeType":78},{},[4348],{"data":4349,"marks":4350,"value":463,"nodeType":82},{},[],{"data":4352,"content":4353,"nodeType":87},{},[4354],{"data":4355,"marks":4356,"value":470,"nodeType":82},{},[],{"metadata":4358,"sys":4361,"fields":4366},{"tags":4359,"concepts":4360},[],[],{"space":4362,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4364,"publishedVersion":62,"revision":44,"locale":29},{"sys":4363},{"type":12,"linkType":13,"id":14},{"sys":4365},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4367},{"url":486,"details":4368,"fileName":492,"contentType":493},{"size":488,"image":4369},{"width":490,"height":491},{"sys":4371,"fields":4374},{"id":4372,"createdAt":4373},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":4375,"slug":4376,"articleIntro":4375,"category":4377},"668 - Autres charges financières","compte-668-autres-charges-financieres",[4378],{"metadata":4379,"sys":4382,"fields":4389},{"tags":4380,"concepts":4381},[],[],{"space":4383,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4385,"publishedVersion":442,"revision":62,"contentType":4387,"locale":29},{"sys":4384},{"type":12,"linkType":13,"id":14},{"sys":4386},{"id":21,"type":12,"linkType":22},{"sys":4388},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4390,"metaTitle":452,"metaDescription":453,"mainTitle":4391,"subtitle":471,"heroImage":4406,"ctaButton":494,"ctaLink":495},[451],{"data":4392,"content":4393,"nodeType":74},{},[4394,4400],{"data":4395,"content":4396,"nodeType":78},{},[4397],{"data":4398,"marks":4399,"value":463,"nodeType":82},{},[],{"data":4401,"content":4402,"nodeType":87},{},[4403],{"data":4404,"marks":4405,"value":470,"nodeType":82},{},[],{"metadata":4407,"sys":4410,"fields":4415},{"tags":4408,"concepts":4409},[],[],{"space":4411,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4413,"publishedVersion":62,"revision":44,"locale":29},{"sys":4412},{"type":12,"linkType":13,"id":14},{"sys":4414},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4416},{"url":486,"details":4417,"fileName":492,"contentType":493},{"size":488,"image":4418},{"width":490,"height":491},{"sys":4420,"fields":4423},{"id":4421,"createdAt":4422},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":4424,"slug":4425,"articleIntro":4424,"category":4426},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[4427],{"metadata":4428,"sys":4431,"fields":4438},{"tags":4429,"concepts":4430},[],[],{"space":4432,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4434,"publishedVersion":442,"revision":62,"contentType":4436,"locale":29},{"sys":4433},{"type":12,"linkType":13,"id":14},{"sys":4435},{"id":21,"type":12,"linkType":22},{"sys":4437},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4439,"metaTitle":452,"metaDescription":453,"mainTitle":4440,"subtitle":471,"heroImage":4455,"ctaButton":494,"ctaLink":495},[451],{"data":4441,"content":4442,"nodeType":74},{},[4443,4449],{"data":4444,"content":4445,"nodeType":78},{},[4446],{"data":4447,"marks":4448,"value":463,"nodeType":82},{},[],{"data":4450,"content":4451,"nodeType":87},{},[4452],{"data":4453,"marks":4454,"value":470,"nodeType":82},{},[],{"metadata":4456,"sys":4459,"fields":4464},{"tags":4457,"concepts":4458},[],[],{"space":4460,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4462,"publishedVersion":62,"revision":44,"locale":29},{"sys":4461},{"type":12,"linkType":13,"id":14},{"sys":4463},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4465},{"url":486,"details":4466,"fileName":492,"contentType":493},{"size":488,"image":4467},{"width":490,"height":491},{"sys":4469,"fields":4472},{"id":4470,"createdAt":4471},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":4473,"slug":4474,"articleIntro":4473,"category":4475},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[4476],{"metadata":4477,"sys":4480,"fields":4487},{"tags":4478,"concepts":4479},[],[],{"space":4481,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4483,"publishedVersion":442,"revision":62,"contentType":4485,"locale":29},{"sys":4482},{"type":12,"linkType":13,"id":14},{"sys":4484},{"id":21,"type":12,"linkType":22},{"sys":4486},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4488,"metaTitle":452,"metaDescription":453,"mainTitle":4489,"subtitle":471,"heroImage":4504,"ctaButton":494,"ctaLink":495},[451],{"data":4490,"content":4491,"nodeType":74},{},[4492,4498],{"data":4493,"content":4494,"nodeType":78},{},[4495],{"data":4496,"marks":4497,"value":463,"nodeType":82},{},[],{"data":4499,"content":4500,"nodeType":87},{},[4501],{"data":4502,"marks":4503,"value":470,"nodeType":82},{},[],{"metadata":4505,"sys":4508,"fields":4513},{"tags":4506,"concepts":4507},[],[],{"space":4509,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4511,"publishedVersion":62,"revision":44,"locale":29},{"sys":4510},{"type":12,"linkType":13,"id":14},{"sys":4512},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4514},{"url":486,"details":4515,"fileName":492,"contentType":493},{"size":488,"image":4516},{"width":490,"height":491},{"sys":4518,"fields":4521},{"id":4519,"createdAt":4520},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":4522,"slug":4523,"articleIntro":4522,"category":4524},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[4525],{"metadata":4526,"sys":4529,"fields":4536},{"tags":4527,"concepts":4528},[],[],{"space":4530,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4532,"publishedVersion":442,"revision":62,"contentType":4534,"locale":29},{"sys":4531},{"type":12,"linkType":13,"id":14},{"sys":4533},{"id":21,"type":12,"linkType":22},{"sys":4535},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4537,"metaTitle":452,"metaDescription":453,"mainTitle":4538,"subtitle":471,"heroImage":4553,"ctaButton":494,"ctaLink":495},[451],{"data":4539,"content":4540,"nodeType":74},{},[4541,4547],{"data":4542,"content":4543,"nodeType":78},{},[4544],{"data":4545,"marks":4546,"value":463,"nodeType":82},{},[],{"data":4548,"content":4549,"nodeType":87},{},[4550],{"data":4551,"marks":4552,"value":470,"nodeType":82},{},[],{"metadata":4554,"sys":4557,"fields":4562},{"tags":4555,"concepts":4556},[],[],{"space":4558,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4560,"publishedVersion":62,"revision":44,"locale":29},{"sys":4559},{"type":12,"linkType":13,"id":14},{"sys":4561},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4563},{"url":486,"details":4564,"fileName":492,"contentType":493},{"size":488,"image":4565},{"width":490,"height":491},{"sys":4567,"fields":4570},{"id":4568,"createdAt":4569},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":4571,"slug":4572,"articleIntro":4571,"category":4573},"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",[4574],{"metadata":4575,"sys":4578,"fields":4585},{"tags":4576,"concepts":4577},[],[],{"space":4579,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4581,"publishedVersion":442,"revision":62,"contentType":4583,"locale":29},{"sys":4580},{"type":12,"linkType":13,"id":14},{"sys":4582},{"id":21,"type":12,"linkType":22},{"sys":4584},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4586,"metaTitle":452,"metaDescription":453,"mainTitle":4587,"subtitle":471,"heroImage":4602,"ctaButton":494,"ctaLink":495},[451],{"data":4588,"content":4589,"nodeType":74},{},[4590,4596],{"data":4591,"content":4592,"nodeType":78},{},[4593],{"data":4594,"marks":4595,"value":463,"nodeType":82},{},[],{"data":4597,"content":4598,"nodeType":87},{},[4599],{"data":4600,"marks":4601,"value":470,"nodeType":82},{},[],{"metadata":4603,"sys":4606,"fields":4611},{"tags":4604,"concepts":4605},[],[],{"space":4607,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4609,"publishedVersion":62,"revision":44,"locale":29},{"sys":4608},{"type":12,"linkType":13,"id":14},{"sys":4610},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4612},{"url":486,"details":4613,"fileName":492,"contentType":493},{"size":488,"image":4614},{"width":490,"height":491},{"sys":4616,"fields":4619},{"id":4617,"createdAt":4618},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":4620,"slug":4621,"articleIntro":4620,"category":4622},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[4623],{"metadata":4624,"sys":4627,"fields":4634},{"tags":4625,"concepts":4626},[],[],{"space":4628,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4630,"publishedVersion":442,"revision":62,"contentType":4632,"locale":29},{"sys":4629},{"type":12,"linkType":13,"id":14},{"sys":4631},{"id":21,"type":12,"linkType":22},{"sys":4633},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4635,"metaTitle":452,"metaDescription":453,"mainTitle":4636,"subtitle":471,"heroImage":4651,"ctaButton":494,"ctaLink":495},[451],{"data":4637,"content":4638,"nodeType":74},{},[4639,4645],{"data":4640,"content":4641,"nodeType":78},{},[4642],{"data":4643,"marks":4644,"value":463,"nodeType":82},{},[],{"data":4646,"content":4647,"nodeType":87},{},[4648],{"data":4649,"marks":4650,"value":470,"nodeType":82},{},[],{"metadata":4652,"sys":4655,"fields":4660},{"tags":4653,"concepts":4654},[],[],{"space":4656,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4658,"publishedVersion":62,"revision":44,"locale":29},{"sys":4657},{"type":12,"linkType":13,"id":14},{"sys":4659},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4661},{"url":486,"details":4662,"fileName":492,"contentType":493},{"size":488,"image":4663},{"width":490,"height":491},{"sys":4665,"fields":4668},{"id":4666,"createdAt":4667},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":4669,"slug":4670,"articleIntro":4669,"category":4671},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[4672],{"metadata":4673,"sys":4676,"fields":4683},{"tags":4674,"concepts":4675},[],[],{"space":4677,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4679,"publishedVersion":442,"revision":62,"contentType":4681,"locale":29},{"sys":4678},{"type":12,"linkType":13,"id":14},{"sys":4680},{"id":21,"type":12,"linkType":22},{"sys":4682},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4684,"metaTitle":452,"metaDescription":453,"mainTitle":4685,"subtitle":471,"heroImage":4700,"ctaButton":494,"ctaLink":495},[451],{"data":4686,"content":4687,"nodeType":74},{},[4688,4694],{"data":4689,"content":4690,"nodeType":78},{},[4691],{"data":4692,"marks":4693,"value":463,"nodeType":82},{},[],{"data":4695,"content":4696,"nodeType":87},{},[4697],{"data":4698,"marks":4699,"value":470,"nodeType":82},{},[],{"metadata":4701,"sys":4704,"fields":4709},{"tags":4702,"concepts":4703},[],[],{"space":4705,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4707,"publishedVersion":62,"revision":44,"locale":29},{"sys":4706},{"type":12,"linkType":13,"id":14},{"sys":4708},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4710},{"url":486,"details":4711,"fileName":492,"contentType":493},{"size":488,"image":4712},{"width":490,"height":491},{"sys":4714,"fields":4717},{"id":4715,"createdAt":4716},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":4718,"slug":4719,"articleIntro":-1,"category":4720},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[4721],{"metadata":4722,"sys":4725,"fields":4732},{"tags":4723,"concepts":4724},[],[],{"space":4726,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4728,"publishedVersion":442,"revision":62,"contentType":4730,"locale":29},{"sys":4727},{"type":12,"linkType":13,"id":14},{"sys":4729},{"id":21,"type":12,"linkType":22},{"sys":4731},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4733,"metaTitle":452,"metaDescription":453,"mainTitle":4734,"subtitle":471,"heroImage":4749,"ctaButton":494,"ctaLink":495},[451],{"data":4735,"content":4736,"nodeType":74},{},[4737,4743],{"data":4738,"content":4739,"nodeType":78},{},[4740],{"data":4741,"marks":4742,"value":463,"nodeType":82},{},[],{"data":4744,"content":4745,"nodeType":87},{},[4746],{"data":4747,"marks":4748,"value":470,"nodeType":82},{},[],{"metadata":4750,"sys":4753,"fields":4758},{"tags":4751,"concepts":4752},[],[],{"space":4754,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4756,"publishedVersion":62,"revision":44,"locale":29},{"sys":4755},{"type":12,"linkType":13,"id":14},{"sys":4757},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4759},{"url":486,"details":4760,"fileName":492,"contentType":493},{"size":488,"image":4761},{"width":490,"height":491},{"sys":4763,"fields":4766},{"id":4764,"createdAt":4765},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":4767,"slug":4768,"articleIntro":4767,"category":4769},"472 - Comptes d'attente","compte-472-comptes-d-attente",[4770],{"metadata":4771,"sys":4774,"fields":4781},{"tags":4772,"concepts":4773},[],[],{"space":4775,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4777,"publishedVersion":442,"revision":62,"contentType":4779,"locale":29},{"sys":4776},{"type":12,"linkType":13,"id":14},{"sys":4778},{"id":21,"type":12,"linkType":22},{"sys":4780},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4782,"metaTitle":452,"metaDescription":453,"mainTitle":4783,"subtitle":471,"heroImage":4798,"ctaButton":494,"ctaLink":495},[451],{"data":4784,"content":4785,"nodeType":74},{},[4786,4792],{"data":4787,"content":4788,"nodeType":78},{},[4789],{"data":4790,"marks":4791,"value":463,"nodeType":82},{},[],{"data":4793,"content":4794,"nodeType":87},{},[4795],{"data":4796,"marks":4797,"value":470,"nodeType":82},{},[],{"metadata":4799,"sys":4802,"fields":4807},{"tags":4800,"concepts":4801},[],[],{"space":4803,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4805,"publishedVersion":62,"revision":44,"locale":29},{"sys":4804},{"type":12,"linkType":13,"id":14},{"sys":4806},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4808},{"url":486,"details":4809,"fileName":492,"contentType":493},{"size":488,"image":4810},{"width":490,"height":491},{"sys":4812,"fields":4815},{"id":4813,"createdAt":4814},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":4816,"slug":4817,"articleIntro":-1,"category":4818},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[4819],{"metadata":4820,"sys":4823,"fields":4830},{"tags":4821,"concepts":4822},[],[],{"space":4824,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4826,"publishedVersion":442,"revision":62,"contentType":4828,"locale":29},{"sys":4825},{"type":12,"linkType":13,"id":14},{"sys":4827},{"id":21,"type":12,"linkType":22},{"sys":4829},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4831,"metaTitle":452,"metaDescription":453,"mainTitle":4832,"subtitle":471,"heroImage":4847,"ctaButton":494,"ctaLink":495},[451],{"data":4833,"content":4834,"nodeType":74},{},[4835,4841],{"data":4836,"content":4837,"nodeType":78},{},[4838],{"data":4839,"marks":4840,"value":463,"nodeType":82},{},[],{"data":4842,"content":4843,"nodeType":87},{},[4844],{"data":4845,"marks":4846,"value":470,"nodeType":82},{},[],{"metadata":4848,"sys":4851,"fields":4856},{"tags":4849,"concepts":4850},[],[],{"space":4852,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4854,"publishedVersion":62,"revision":44,"locale":29},{"sys":4853},{"type":12,"linkType":13,"id":14},{"sys":4855},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4857},{"url":486,"details":4858,"fileName":492,"contentType":493},{"size":488,"image":4859},{"width":490,"height":491},{"sys":4861,"fields":4864},{"id":4862,"createdAt":4863},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":4865,"slug":4866,"articleIntro":-1,"category":4867},"Compte 704 - Travaux","compte-704---travaux",[4868],{"metadata":4869,"sys":4872,"fields":4879},{"tags":4870,"concepts":4871},[],[],{"space":4873,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4875,"publishedVersion":442,"revision":62,"contentType":4877,"locale":29},{"sys":4874},{"type":12,"linkType":13,"id":14},{"sys":4876},{"id":21,"type":12,"linkType":22},{"sys":4878},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4880,"metaTitle":452,"metaDescription":453,"mainTitle":4881,"subtitle":471,"heroImage":4896,"ctaButton":494,"ctaLink":495},[451],{"data":4882,"content":4883,"nodeType":74},{},[4884,4890],{"data":4885,"content":4886,"nodeType":78},{},[4887],{"data":4888,"marks":4889,"value":463,"nodeType":82},{},[],{"data":4891,"content":4892,"nodeType":87},{},[4893],{"data":4894,"marks":4895,"value":470,"nodeType":82},{},[],{"metadata":4897,"sys":4900,"fields":4905},{"tags":4898,"concepts":4899},[],[],{"space":4901,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4903,"publishedVersion":62,"revision":44,"locale":29},{"sys":4902},{"type":12,"linkType":13,"id":14},{"sys":4904},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4906},{"url":486,"details":4907,"fileName":492,"contentType":493},{"size":488,"image":4908},{"width":490,"height":491},{"sys":4910,"fields":4913},{"id":4911,"createdAt":4912},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":4914,"slug":4915,"articleIntro":4914,"category":4916},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[4917],{"metadata":4918,"sys":4921,"fields":4928},{"tags":4919,"concepts":4920},[],[],{"space":4922,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4924,"publishedVersion":442,"revision":62,"contentType":4926,"locale":29},{"sys":4923},{"type":12,"linkType":13,"id":14},{"sys":4925},{"id":21,"type":12,"linkType":22},{"sys":4927},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4929,"metaTitle":452,"metaDescription":453,"mainTitle":4930,"subtitle":471,"heroImage":4945,"ctaButton":494,"ctaLink":495},[451],{"data":4931,"content":4932,"nodeType":74},{},[4933,4939],{"data":4934,"content":4935,"nodeType":78},{},[4936],{"data":4937,"marks":4938,"value":463,"nodeType":82},{},[],{"data":4940,"content":4941,"nodeType":87},{},[4942],{"data":4943,"marks":4944,"value":470,"nodeType":82},{},[],{"metadata":4946,"sys":4949,"fields":4954},{"tags":4947,"concepts":4948},[],[],{"space":4950,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":4952,"publishedVersion":62,"revision":44,"locale":29},{"sys":4951},{"type":12,"linkType":13,"id":14},{"sys":4953},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":4955},{"url":486,"details":4956,"fileName":492,"contentType":493},{"size":488,"image":4957},{"width":490,"height":491},{"sys":4959,"fields":4961},{"id":4960,"createdAt":1139},"2AsCehfNKF5belxwySwOk8",{"title":4962,"slug":4963,"articleIntro":4962,"category":4964},"2611 - Actions","compte-2611-actions",[4965],{"metadata":4966,"sys":4969,"fields":4976},{"tags":4967,"concepts":4968},[],[],{"space":4970,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":4972,"publishedVersion":442,"revision":62,"contentType":4974,"locale":29},{"sys":4971},{"type":12,"linkType":13,"id":14},{"sys":4973},{"id":21,"type":12,"linkType":22},{"sys":4975},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":4977,"metaTitle":452,"metaDescription":453,"mainTitle":4978,"subtitle":471,"heroImage":4993,"ctaButton":494,"ctaLink":495},[451],{"data":4979,"content":4980,"nodeType":74},{},[4981,4987],{"data":4982,"content":4983,"nodeType":78},{},[4984],{"data":4985,"marks":4986,"value":463,"nodeType":82},{},[],{"data":4988,"content":4989,"nodeType":87},{},[4990],{"data":4991,"marks":4992,"value":470,"nodeType":82},{},[],{"metadata":4994,"sys":4997,"fields":5002},{"tags":4995,"concepts":4996},[],[],{"space":4998,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5000,"publishedVersion":62,"revision":44,"locale":29},{"sys":4999},{"type":12,"linkType":13,"id":14},{"sys":5001},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5003},{"url":486,"details":5004,"fileName":492,"contentType":493},{"size":488,"image":5005},{"width":490,"height":491},{"sys":5007,"fields":5010},{"id":5008,"createdAt":5009},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":5011,"slug":5012,"articleIntro":5011,"category":5013},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[5014],{"metadata":5015,"sys":5018,"fields":5025},{"tags":5016,"concepts":5017},[],[],{"space":5019,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5021,"publishedVersion":442,"revision":62,"contentType":5023,"locale":29},{"sys":5020},{"type":12,"linkType":13,"id":14},{"sys":5022},{"id":21,"type":12,"linkType":22},{"sys":5024},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5026,"metaTitle":452,"metaDescription":453,"mainTitle":5027,"subtitle":471,"heroImage":5042,"ctaButton":494,"ctaLink":495},[451],{"data":5028,"content":5029,"nodeType":74},{},[5030,5036],{"data":5031,"content":5032,"nodeType":78},{},[5033],{"data":5034,"marks":5035,"value":463,"nodeType":82},{},[],{"data":5037,"content":5038,"nodeType":87},{},[5039],{"data":5040,"marks":5041,"value":470,"nodeType":82},{},[],{"metadata":5043,"sys":5046,"fields":5051},{"tags":5044,"concepts":5045},[],[],{"space":5047,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5049,"publishedVersion":62,"revision":44,"locale":29},{"sys":5048},{"type":12,"linkType":13,"id":14},{"sys":5050},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5052},{"url":486,"details":5053,"fileName":492,"contentType":493},{"size":488,"image":5054},{"width":490,"height":491},{"sys":5056,"fields":5059},{"id":5057,"createdAt":5058},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":5060,"slug":5061,"articleIntro":5060,"category":5062},"Classe 15 - Provisions","classe-15-provisions",[5063],{"metadata":5064,"sys":5067,"fields":5074},{"tags":5065,"concepts":5066},[],[],{"space":5068,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5070,"publishedVersion":442,"revision":62,"contentType":5072,"locale":29},{"sys":5069},{"type":12,"linkType":13,"id":14},{"sys":5071},{"id":21,"type":12,"linkType":22},{"sys":5073},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5075,"metaTitle":452,"metaDescription":453,"mainTitle":5076,"subtitle":471,"heroImage":5091,"ctaButton":494,"ctaLink":495},[451],{"data":5077,"content":5078,"nodeType":74},{},[5079,5085],{"data":5080,"content":5081,"nodeType":78},{},[5082],{"data":5083,"marks":5084,"value":463,"nodeType":82},{},[],{"data":5086,"content":5087,"nodeType":87},{},[5088],{"data":5089,"marks":5090,"value":470,"nodeType":82},{},[],{"metadata":5092,"sys":5095,"fields":5100},{"tags":5093,"concepts":5094},[],[],{"space":5096,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5098,"publishedVersion":62,"revision":44,"locale":29},{"sys":5097},{"type":12,"linkType":13,"id":14},{"sys":5099},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5101},{"url":486,"details":5102,"fileName":492,"contentType":493},{"size":488,"image":5103},{"width":490,"height":491},{"sys":5105,"fields":5108},{"id":5106,"createdAt":5107},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":5109,"slug":5110,"articleIntro":5109,"category":5111},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[5112],{"metadata":5113,"sys":5116,"fields":5123},{"tags":5114,"concepts":5115},[],[],{"space":5117,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5119,"publishedVersion":442,"revision":62,"contentType":5121,"locale":29},{"sys":5118},{"type":12,"linkType":13,"id":14},{"sys":5120},{"id":21,"type":12,"linkType":22},{"sys":5122},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5124,"metaTitle":452,"metaDescription":453,"mainTitle":5125,"subtitle":471,"heroImage":5140,"ctaButton":494,"ctaLink":495},[451],{"data":5126,"content":5127,"nodeType":74},{},[5128,5134],{"data":5129,"content":5130,"nodeType":78},{},[5131],{"data":5132,"marks":5133,"value":463,"nodeType":82},{},[],{"data":5135,"content":5136,"nodeType":87},{},[5137],{"data":5138,"marks":5139,"value":470,"nodeType":82},{},[],{"metadata":5141,"sys":5144,"fields":5149},{"tags":5142,"concepts":5143},[],[],{"space":5145,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5147,"publishedVersion":62,"revision":44,"locale":29},{"sys":5146},{"type":12,"linkType":13,"id":14},{"sys":5148},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5150},{"url":486,"details":5151,"fileName":492,"contentType":493},{"size":488,"image":5152},{"width":490,"height":491},{"sys":5154,"fields":5157},{"id":5155,"createdAt":5156},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":5158,"slug":5159,"articleIntro":5158,"category":5160},"1688 - Intérêts courus","compte-1688-interets-courus",[5161],{"metadata":5162,"sys":5165,"fields":5172},{"tags":5163,"concepts":5164},[],[],{"space":5166,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5168,"publishedVersion":442,"revision":62,"contentType":5170,"locale":29},{"sys":5167},{"type":12,"linkType":13,"id":14},{"sys":5169},{"id":21,"type":12,"linkType":22},{"sys":5171},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5173,"metaTitle":452,"metaDescription":453,"mainTitle":5174,"subtitle":471,"heroImage":5189,"ctaButton":494,"ctaLink":495},[451],{"data":5175,"content":5176,"nodeType":74},{},[5177,5183],{"data":5178,"content":5179,"nodeType":78},{},[5180],{"data":5181,"marks":5182,"value":463,"nodeType":82},{},[],{"data":5184,"content":5185,"nodeType":87},{},[5186],{"data":5187,"marks":5188,"value":470,"nodeType":82},{},[],{"metadata":5190,"sys":5193,"fields":5198},{"tags":5191,"concepts":5192},[],[],{"space":5194,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5196,"publishedVersion":62,"revision":44,"locale":29},{"sys":5195},{"type":12,"linkType":13,"id":14},{"sys":5197},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5199},{"url":486,"details":5200,"fileName":492,"contentType":493},{"size":488,"image":5201},{"width":490,"height":491},{"sys":5203,"fields":5206},{"id":5204,"createdAt":5205},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":5207,"slug":5208,"articleIntro":5207,"category":5209},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[5210],{"metadata":5211,"sys":5214,"fields":5221},{"tags":5212,"concepts":5213},[],[],{"space":5215,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5217,"publishedVersion":442,"revision":62,"contentType":5219,"locale":29},{"sys":5216},{"type":12,"linkType":13,"id":14},{"sys":5218},{"id":21,"type":12,"linkType":22},{"sys":5220},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5222,"metaTitle":452,"metaDescription":453,"mainTitle":5223,"subtitle":471,"heroImage":5238,"ctaButton":494,"ctaLink":495},[451],{"data":5224,"content":5225,"nodeType":74},{},[5226,5232],{"data":5227,"content":5228,"nodeType":78},{},[5229],{"data":5230,"marks":5231,"value":463,"nodeType":82},{},[],{"data":5233,"content":5234,"nodeType":87},{},[5235],{"data":5236,"marks":5237,"value":470,"nodeType":82},{},[],{"metadata":5239,"sys":5242,"fields":5247},{"tags":5240,"concepts":5241},[],[],{"space":5243,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5245,"publishedVersion":62,"revision":44,"locale":29},{"sys":5244},{"type":12,"linkType":13,"id":14},{"sys":5246},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5248},{"url":486,"details":5249,"fileName":492,"contentType":493},{"size":488,"image":5250},{"width":490,"height":491},{"sys":5252,"fields":5255},{"id":5253,"createdAt":5254},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":5256,"slug":5257,"articleIntro":5256,"category":5258},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[5259],{"metadata":5260,"sys":5263,"fields":5270},{"tags":5261,"concepts":5262},[],[],{"space":5264,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5266,"publishedVersion":442,"revision":62,"contentType":5268,"locale":29},{"sys":5265},{"type":12,"linkType":13,"id":14},{"sys":5267},{"id":21,"type":12,"linkType":22},{"sys":5269},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5271,"metaTitle":452,"metaDescription":453,"mainTitle":5272,"subtitle":471,"heroImage":5287,"ctaButton":494,"ctaLink":495},[451],{"data":5273,"content":5274,"nodeType":74},{},[5275,5281],{"data":5276,"content":5277,"nodeType":78},{},[5278],{"data":5279,"marks":5280,"value":463,"nodeType":82},{},[],{"data":5282,"content":5283,"nodeType":87},{},[5284],{"data":5285,"marks":5286,"value":470,"nodeType":82},{},[],{"metadata":5288,"sys":5291,"fields":5296},{"tags":5289,"concepts":5290},[],[],{"space":5292,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5294,"publishedVersion":62,"revision":44,"locale":29},{"sys":5293},{"type":12,"linkType":13,"id":14},{"sys":5295},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5297},{"url":486,"details":5298,"fileName":492,"contentType":493},{"size":488,"image":5299},{"width":490,"height":491},{"sys":5301,"fields":5304},{"id":5302,"createdAt":5303},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":5305,"slug":5306,"articleIntro":-1,"category":5307},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[5308],{"metadata":5309,"sys":5312,"fields":5319},{"tags":5310,"concepts":5311},[],[],{"space":5313,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5315,"publishedVersion":442,"revision":62,"contentType":5317,"locale":29},{"sys":5314},{"type":12,"linkType":13,"id":14},{"sys":5316},{"id":21,"type":12,"linkType":22},{"sys":5318},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5320,"metaTitle":452,"metaDescription":453,"mainTitle":5321,"subtitle":471,"heroImage":5336,"ctaButton":494,"ctaLink":495},[451],{"data":5322,"content":5323,"nodeType":74},{},[5324,5330],{"data":5325,"content":5326,"nodeType":78},{},[5327],{"data":5328,"marks":5329,"value":463,"nodeType":82},{},[],{"data":5331,"content":5332,"nodeType":87},{},[5333],{"data":5334,"marks":5335,"value":470,"nodeType":82},{},[],{"metadata":5337,"sys":5340,"fields":5345},{"tags":5338,"concepts":5339},[],[],{"space":5341,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5343,"publishedVersion":62,"revision":44,"locale":29},{"sys":5342},{"type":12,"linkType":13,"id":14},{"sys":5344},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5346},{"url":486,"details":5347,"fileName":492,"contentType":493},{"size":488,"image":5348},{"width":490,"height":491},{"sys":5350,"fields":5353},{"id":5351,"createdAt":5352},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":5354,"slug":5355,"articleIntro":5354,"category":5356},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[5357],{"metadata":5358,"sys":5361,"fields":5368},{"tags":5359,"concepts":5360},[],[],{"space":5362,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5364,"publishedVersion":442,"revision":62,"contentType":5366,"locale":29},{"sys":5363},{"type":12,"linkType":13,"id":14},{"sys":5365},{"id":21,"type":12,"linkType":22},{"sys":5367},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5369,"metaTitle":452,"metaDescription":453,"mainTitle":5370,"subtitle":471,"heroImage":5385,"ctaButton":494,"ctaLink":495},[451],{"data":5371,"content":5372,"nodeType":74},{},[5373,5379],{"data":5374,"content":5375,"nodeType":78},{},[5376],{"data":5377,"marks":5378,"value":463,"nodeType":82},{},[],{"data":5380,"content":5381,"nodeType":87},{},[5382],{"data":5383,"marks":5384,"value":470,"nodeType":82},{},[],{"metadata":5386,"sys":5389,"fields":5394},{"tags":5387,"concepts":5388},[],[],{"space":5390,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5392,"publishedVersion":62,"revision":44,"locale":29},{"sys":5391},{"type":12,"linkType":13,"id":14},{"sys":5393},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5395},{"url":486,"details":5396,"fileName":492,"contentType":493},{"size":488,"image":5397},{"width":490,"height":491},{"sys":5399,"fields":5402},{"id":5400,"createdAt":5401},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":5403,"slug":5404,"articleIntro":5403,"category":5405},"72 - Production immobilisée","compte-72-production-immobilisee",[5406],{"metadata":5407,"sys":5410,"fields":5417},{"tags":5408,"concepts":5409},[],[],{"space":5411,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5413,"publishedVersion":442,"revision":62,"contentType":5415,"locale":29},{"sys":5412},{"type":12,"linkType":13,"id":14},{"sys":5414},{"id":21,"type":12,"linkType":22},{"sys":5416},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5418,"metaTitle":452,"metaDescription":453,"mainTitle":5419,"subtitle":471,"heroImage":5434,"ctaButton":494,"ctaLink":495},[451],{"data":5420,"content":5421,"nodeType":74},{},[5422,5428],{"data":5423,"content":5424,"nodeType":78},{},[5425],{"data":5426,"marks":5427,"value":463,"nodeType":82},{},[],{"data":5429,"content":5430,"nodeType":87},{},[5431],{"data":5432,"marks":5433,"value":470,"nodeType":82},{},[],{"metadata":5435,"sys":5438,"fields":5443},{"tags":5436,"concepts":5437},[],[],{"space":5439,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5441,"publishedVersion":62,"revision":44,"locale":29},{"sys":5440},{"type":12,"linkType":13,"id":14},{"sys":5442},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5444},{"url":486,"details":5445,"fileName":492,"contentType":493},{"size":488,"image":5446},{"width":490,"height":491},{"sys":5448,"fields":5451},{"id":5449,"createdAt":5450},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":5452,"slug":5453,"articleIntro":-1,"category":5454},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[5455],{"metadata":5456,"sys":5459,"fields":5466},{"tags":5457,"concepts":5458},[],[],{"space":5460,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5462,"publishedVersion":442,"revision":62,"contentType":5464,"locale":29},{"sys":5461},{"type":12,"linkType":13,"id":14},{"sys":5463},{"id":21,"type":12,"linkType":22},{"sys":5465},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5467,"metaTitle":452,"metaDescription":453,"mainTitle":5468,"subtitle":471,"heroImage":5483,"ctaButton":494,"ctaLink":495},[451],{"data":5469,"content":5470,"nodeType":74},{},[5471,5477],{"data":5472,"content":5473,"nodeType":78},{},[5474],{"data":5475,"marks":5476,"value":463,"nodeType":82},{},[],{"data":5478,"content":5479,"nodeType":87},{},[5480],{"data":5481,"marks":5482,"value":470,"nodeType":82},{},[],{"metadata":5484,"sys":5487,"fields":5492},{"tags":5485,"concepts":5486},[],[],{"space":5488,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5490,"publishedVersion":62,"revision":44,"locale":29},{"sys":5489},{"type":12,"linkType":13,"id":14},{"sys":5491},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5493},{"url":486,"details":5494,"fileName":492,"contentType":493},{"size":488,"image":5495},{"width":490,"height":491},{"sys":5497,"fields":5500},{"id":5498,"createdAt":5499},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":5501,"slug":5502,"articleIntro":5501,"category":5503},"473 - Comptes d'attente","compte-473-comptes-d-attente",[5504],{"metadata":5505,"sys":5508,"fields":5515},{"tags":5506,"concepts":5507},[],[],{"space":5509,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5511,"publishedVersion":442,"revision":62,"contentType":5513,"locale":29},{"sys":5510},{"type":12,"linkType":13,"id":14},{"sys":5512},{"id":21,"type":12,"linkType":22},{"sys":5514},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5516,"metaTitle":452,"metaDescription":453,"mainTitle":5517,"subtitle":471,"heroImage":5532,"ctaButton":494,"ctaLink":495},[451],{"data":5518,"content":5519,"nodeType":74},{},[5520,5526],{"data":5521,"content":5522,"nodeType":78},{},[5523],{"data":5524,"marks":5525,"value":463,"nodeType":82},{},[],{"data":5527,"content":5528,"nodeType":87},{},[5529],{"data":5530,"marks":5531,"value":470,"nodeType":82},{},[],{"metadata":5533,"sys":5536,"fields":5541},{"tags":5534,"concepts":5535},[],[],{"space":5537,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5539,"publishedVersion":62,"revision":44,"locale":29},{"sys":5538},{"type":12,"linkType":13,"id":14},{"sys":5540},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5542},{"url":486,"details":5543,"fileName":492,"contentType":493},{"size":488,"image":5544},{"width":490,"height":491},{"sys":5546,"fields":5549},{"id":5547,"createdAt":5548},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":5550,"slug":5551,"articleIntro":5550,"category":5552},"Compte 60 - Achats","compte-60-achats",[5553],{"metadata":5554,"sys":5557,"fields":5564},{"tags":5555,"concepts":5556},[],[],{"space":5558,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5560,"publishedVersion":442,"revision":62,"contentType":5562,"locale":29},{"sys":5559},{"type":12,"linkType":13,"id":14},{"sys":5561},{"id":21,"type":12,"linkType":22},{"sys":5563},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5565,"metaTitle":452,"metaDescription":453,"mainTitle":5566,"subtitle":471,"heroImage":5581,"ctaButton":494,"ctaLink":495},[451],{"data":5567,"content":5568,"nodeType":74},{},[5569,5575],{"data":5570,"content":5571,"nodeType":78},{},[5572],{"data":5573,"marks":5574,"value":463,"nodeType":82},{},[],{"data":5576,"content":5577,"nodeType":87},{},[5578],{"data":5579,"marks":5580,"value":470,"nodeType":82},{},[],{"metadata":5582,"sys":5585,"fields":5590},{"tags":5583,"concepts":5584},[],[],{"space":5586,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5588,"publishedVersion":62,"revision":44,"locale":29},{"sys":5587},{"type":12,"linkType":13,"id":14},{"sys":5589},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5591},{"url":486,"details":5592,"fileName":492,"contentType":493},{"size":488,"image":5593},{"width":490,"height":491},{"sys":5595,"fields":5598},{"id":5596,"createdAt":5597},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":5599,"slug":5600,"articleIntro":-1,"category":5601},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[5602],{"metadata":5603,"sys":5606,"fields":5613},{"tags":5604,"concepts":5605},[],[],{"space":5607,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5609,"publishedVersion":442,"revision":62,"contentType":5611,"locale":29},{"sys":5608},{"type":12,"linkType":13,"id":14},{"sys":5610},{"id":21,"type":12,"linkType":22},{"sys":5612},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5614,"metaTitle":452,"metaDescription":453,"mainTitle":5615,"subtitle":471,"heroImage":5630,"ctaButton":494,"ctaLink":495},[451],{"data":5616,"content":5617,"nodeType":74},{},[5618,5624],{"data":5619,"content":5620,"nodeType":78},{},[5621],{"data":5622,"marks":5623,"value":463,"nodeType":82},{},[],{"data":5625,"content":5626,"nodeType":87},{},[5627],{"data":5628,"marks":5629,"value":470,"nodeType":82},{},[],{"metadata":5631,"sys":5634,"fields":5639},{"tags":5632,"concepts":5633},[],[],{"space":5635,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5637,"publishedVersion":62,"revision":44,"locale":29},{"sys":5636},{"type":12,"linkType":13,"id":14},{"sys":5638},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5640},{"url":486,"details":5641,"fileName":492,"contentType":493},{"size":488,"image":5642},{"width":490,"height":491},{"sys":5644,"fields":5647},{"id":5645,"createdAt":5646},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":5648,"slug":5649,"articleIntro":5648,"category":5650},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[5651],{"metadata":5652,"sys":5655,"fields":5662},{"tags":5653,"concepts":5654},[],[],{"space":5656,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5658,"publishedVersion":442,"revision":62,"contentType":5660,"locale":29},{"sys":5657},{"type":12,"linkType":13,"id":14},{"sys":5659},{"id":21,"type":12,"linkType":22},{"sys":5661},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5663,"metaTitle":452,"metaDescription":453,"mainTitle":5664,"subtitle":471,"heroImage":5679,"ctaButton":494,"ctaLink":495},[451],{"data":5665,"content":5666,"nodeType":74},{},[5667,5673],{"data":5668,"content":5669,"nodeType":78},{},[5670],{"data":5671,"marks":5672,"value":463,"nodeType":82},{},[],{"data":5674,"content":5675,"nodeType":87},{},[5676],{"data":5677,"marks":5678,"value":470,"nodeType":82},{},[],{"metadata":5680,"sys":5683,"fields":5688},{"tags":5681,"concepts":5682},[],[],{"space":5684,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5686,"publishedVersion":62,"revision":44,"locale":29},{"sys":5685},{"type":12,"linkType":13,"id":14},{"sys":5687},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5689},{"url":486,"details":5690,"fileName":492,"contentType":493},{"size":488,"image":5691},{"width":490,"height":491},{"sys":5693,"fields":5696},{"id":5694,"createdAt":5695},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":5697,"slug":5698,"articleIntro":5697,"category":5699},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[5700],{"metadata":5701,"sys":5704,"fields":5711},{"tags":5702,"concepts":5703},[],[],{"space":5705,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5707,"publishedVersion":442,"revision":62,"contentType":5709,"locale":29},{"sys":5706},{"type":12,"linkType":13,"id":14},{"sys":5708},{"id":21,"type":12,"linkType":22},{"sys":5710},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5712,"metaTitle":452,"metaDescription":453,"mainTitle":5713,"subtitle":471,"heroImage":5728,"ctaButton":494,"ctaLink":495},[451],{"data":5714,"content":5715,"nodeType":74},{},[5716,5722],{"data":5717,"content":5718,"nodeType":78},{},[5719],{"data":5720,"marks":5721,"value":463,"nodeType":82},{},[],{"data":5723,"content":5724,"nodeType":87},{},[5725],{"data":5726,"marks":5727,"value":470,"nodeType":82},{},[],{"metadata":5729,"sys":5732,"fields":5737},{"tags":5730,"concepts":5731},[],[],{"space":5733,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5735,"publishedVersion":62,"revision":44,"locale":29},{"sys":5734},{"type":12,"linkType":13,"id":14},{"sys":5736},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5738},{"url":486,"details":5739,"fileName":492,"contentType":493},{"size":488,"image":5740},{"width":490,"height":491},{"sys":5742,"fields":5745},{"id":5743,"createdAt":5744},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":5746,"slug":5747,"articleIntro":5746,"category":5748},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[5749],{"metadata":5750,"sys":5753,"fields":5760},{"tags":5751,"concepts":5752},[],[],{"space":5754,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5756,"publishedVersion":442,"revision":62,"contentType":5758,"locale":29},{"sys":5755},{"type":12,"linkType":13,"id":14},{"sys":5757},{"id":21,"type":12,"linkType":22},{"sys":5759},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5761,"metaTitle":452,"metaDescription":453,"mainTitle":5762,"subtitle":471,"heroImage":5777,"ctaButton":494,"ctaLink":495},[451],{"data":5763,"content":5764,"nodeType":74},{},[5765,5771],{"data":5766,"content":5767,"nodeType":78},{},[5768],{"data":5769,"marks":5770,"value":463,"nodeType":82},{},[],{"data":5772,"content":5773,"nodeType":87},{},[5774],{"data":5775,"marks":5776,"value":470,"nodeType":82},{},[],{"metadata":5778,"sys":5781,"fields":5786},{"tags":5779,"concepts":5780},[],[],{"space":5782,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5784,"publishedVersion":62,"revision":44,"locale":29},{"sys":5783},{"type":12,"linkType":13,"id":14},{"sys":5785},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5787},{"url":486,"details":5788,"fileName":492,"contentType":493},{"size":488,"image":5789},{"width":490,"height":491},{"sys":5791,"fields":5794},{"id":5792,"createdAt":5793},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":5795,"slug":5796,"articleIntro":5795,"category":5797},"274 - Prêts","compte-274-prets",[5798],{"metadata":5799,"sys":5802,"fields":5809},{"tags":5800,"concepts":5801},[],[],{"space":5803,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5805,"publishedVersion":442,"revision":62,"contentType":5807,"locale":29},{"sys":5804},{"type":12,"linkType":13,"id":14},{"sys":5806},{"id":21,"type":12,"linkType":22},{"sys":5808},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5810,"metaTitle":452,"metaDescription":453,"mainTitle":5811,"subtitle":471,"heroImage":5826,"ctaButton":494,"ctaLink":495},[451],{"data":5812,"content":5813,"nodeType":74},{},[5814,5820],{"data":5815,"content":5816,"nodeType":78},{},[5817],{"data":5818,"marks":5819,"value":463,"nodeType":82},{},[],{"data":5821,"content":5822,"nodeType":87},{},[5823],{"data":5824,"marks":5825,"value":470,"nodeType":82},{},[],{"metadata":5827,"sys":5830,"fields":5835},{"tags":5828,"concepts":5829},[],[],{"space":5831,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5833,"publishedVersion":62,"revision":44,"locale":29},{"sys":5832},{"type":12,"linkType":13,"id":14},{"sys":5834},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5836},{"url":486,"details":5837,"fileName":492,"contentType":493},{"size":488,"image":5838},{"width":490,"height":491},{"sys":5840,"fields":5843},{"id":5841,"createdAt":5842},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5844,"slug":5845,"articleIntro":5844,"category":5846},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5847],{"metadata":5848,"sys":5851,"fields":5858},{"tags":5849,"concepts":5850},[],[],{"space":5852,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5854,"publishedVersion":442,"revision":62,"contentType":5856,"locale":29},{"sys":5853},{"type":12,"linkType":13,"id":14},{"sys":5855},{"id":21,"type":12,"linkType":22},{"sys":5857},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5859,"metaTitle":452,"metaDescription":453,"mainTitle":5860,"subtitle":471,"heroImage":5875,"ctaButton":494,"ctaLink":495},[451],{"data":5861,"content":5862,"nodeType":74},{},[5863,5869],{"data":5864,"content":5865,"nodeType":78},{},[5866],{"data":5867,"marks":5868,"value":463,"nodeType":82},{},[],{"data":5870,"content":5871,"nodeType":87},{},[5872],{"data":5873,"marks":5874,"value":470,"nodeType":82},{},[],{"metadata":5876,"sys":5879,"fields":5884},{"tags":5877,"concepts":5878},[],[],{"space":5880,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5882,"publishedVersion":62,"revision":44,"locale":29},{"sys":5881},{"type":12,"linkType":13,"id":14},{"sys":5883},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5885},{"url":486,"details":5886,"fileName":492,"contentType":493},{"size":488,"image":5887},{"width":490,"height":491},{"sys":5889,"fields":5892},{"id":5890,"createdAt":5891},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":5893,"slug":5894,"articleIntro":5893,"category":5895},"7083 - Locations diverses","compte-7083-locations-diverses",[5896],{"metadata":5897,"sys":5900,"fields":5907},{"tags":5898,"concepts":5899},[],[],{"space":5901,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5903,"publishedVersion":442,"revision":62,"contentType":5905,"locale":29},{"sys":5902},{"type":12,"linkType":13,"id":14},{"sys":5904},{"id":21,"type":12,"linkType":22},{"sys":5906},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5908,"metaTitle":452,"metaDescription":453,"mainTitle":5909,"subtitle":471,"heroImage":5924,"ctaButton":494,"ctaLink":495},[451],{"data":5910,"content":5911,"nodeType":74},{},[5912,5918],{"data":5913,"content":5914,"nodeType":78},{},[5915],{"data":5916,"marks":5917,"value":463,"nodeType":82},{},[],{"data":5919,"content":5920,"nodeType":87},{},[5921],{"data":5922,"marks":5923,"value":470,"nodeType":82},{},[],{"metadata":5925,"sys":5928,"fields":5933},{"tags":5926,"concepts":5927},[],[],{"space":5929,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5931,"publishedVersion":62,"revision":44,"locale":29},{"sys":5930},{"type":12,"linkType":13,"id":14},{"sys":5932},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5934},{"url":486,"details":5935,"fileName":492,"contentType":493},{"size":488,"image":5936},{"width":490,"height":491},{"sys":5938,"fields":5941},{"id":5939,"createdAt":5940},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5942,"slug":5943,"articleIntro":5942,"category":5944},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5945],{"metadata":5946,"sys":5949,"fields":5956},{"tags":5947,"concepts":5948},[],[],{"space":5950,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":5952,"publishedVersion":442,"revision":62,"contentType":5954,"locale":29},{"sys":5951},{"type":12,"linkType":13,"id":14},{"sys":5953},{"id":21,"type":12,"linkType":22},{"sys":5955},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":5957,"metaTitle":452,"metaDescription":453,"mainTitle":5958,"subtitle":471,"heroImage":5973,"ctaButton":494,"ctaLink":495},[451],{"data":5959,"content":5960,"nodeType":74},{},[5961,5967],{"data":5962,"content":5963,"nodeType":78},{},[5964],{"data":5965,"marks":5966,"value":463,"nodeType":82},{},[],{"data":5968,"content":5969,"nodeType":87},{},[5970],{"data":5971,"marks":5972,"value":470,"nodeType":82},{},[],{"metadata":5974,"sys":5977,"fields":5982},{"tags":5975,"concepts":5976},[],[],{"space":5978,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":5980,"publishedVersion":62,"revision":44,"locale":29},{"sys":5979},{"type":12,"linkType":13,"id":14},{"sys":5981},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":5983},{"url":486,"details":5984,"fileName":492,"contentType":493},{"size":488,"image":5985},{"width":490,"height":491},{"sys":5987,"fields":5990},{"id":5988,"createdAt":5989},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":5991,"slug":5992,"articleIntro":5991,"category":5993},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[5994],{"metadata":5995,"sys":5998,"fields":6005},{"tags":5996,"concepts":5997},[],[],{"space":5999,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6001,"publishedVersion":442,"revision":62,"contentType":6003,"locale":29},{"sys":6000},{"type":12,"linkType":13,"id":14},{"sys":6002},{"id":21,"type":12,"linkType":22},{"sys":6004},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6006,"metaTitle":452,"metaDescription":453,"mainTitle":6007,"subtitle":471,"heroImage":6022,"ctaButton":494,"ctaLink":495},[451],{"data":6008,"content":6009,"nodeType":74},{},[6010,6016],{"data":6011,"content":6012,"nodeType":78},{},[6013],{"data":6014,"marks":6015,"value":463,"nodeType":82},{},[],{"data":6017,"content":6018,"nodeType":87},{},[6019],{"data":6020,"marks":6021,"value":470,"nodeType":82},{},[],{"metadata":6023,"sys":6026,"fields":6031},{"tags":6024,"concepts":6025},[],[],{"space":6027,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6029,"publishedVersion":62,"revision":44,"locale":29},{"sys":6028},{"type":12,"linkType":13,"id":14},{"sys":6030},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6032},{"url":486,"details":6033,"fileName":492,"contentType":493},{"size":488,"image":6034},{"width":490,"height":491},{"sys":6036,"fields":6039},{"id":6037,"createdAt":6038},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":6040,"slug":6041,"articleIntro":6040,"category":6042},"Compte 614 - Charges locatives","compte-614-charges-locatives",[6043],{"metadata":6044,"sys":6047,"fields":6054},{"tags":6045,"concepts":6046},[],[],{"space":6048,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6050,"publishedVersion":442,"revision":62,"contentType":6052,"locale":29},{"sys":6049},{"type":12,"linkType":13,"id":14},{"sys":6051},{"id":21,"type":12,"linkType":22},{"sys":6053},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6055,"metaTitle":452,"metaDescription":453,"mainTitle":6056,"subtitle":471,"heroImage":6071,"ctaButton":494,"ctaLink":495},[451],{"data":6057,"content":6058,"nodeType":74},{},[6059,6065],{"data":6060,"content":6061,"nodeType":78},{},[6062],{"data":6063,"marks":6064,"value":463,"nodeType":82},{},[],{"data":6066,"content":6067,"nodeType":87},{},[6068],{"data":6069,"marks":6070,"value":470,"nodeType":82},{},[],{"metadata":6072,"sys":6075,"fields":6080},{"tags":6073,"concepts":6074},[],[],{"space":6076,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6078,"publishedVersion":62,"revision":44,"locale":29},{"sys":6077},{"type":12,"linkType":13,"id":14},{"sys":6079},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6081},{"url":486,"details":6082,"fileName":492,"contentType":493},{"size":488,"image":6083},{"width":490,"height":491},{"sys":6085,"fields":6088},{"id":6086,"createdAt":6087},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":6089,"slug":6090,"articleIntro":-1,"category":6091},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[6092],{"metadata":6093,"sys":6096,"fields":6103},{"tags":6094,"concepts":6095},[],[],{"space":6097,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6099,"publishedVersion":442,"revision":62,"contentType":6101,"locale":29},{"sys":6098},{"type":12,"linkType":13,"id":14},{"sys":6100},{"id":21,"type":12,"linkType":22},{"sys":6102},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6104,"metaTitle":452,"metaDescription":453,"mainTitle":6105,"subtitle":471,"heroImage":6120,"ctaButton":494,"ctaLink":495},[451],{"data":6106,"content":6107,"nodeType":74},{},[6108,6114],{"data":6109,"content":6110,"nodeType":78},{},[6111],{"data":6112,"marks":6113,"value":463,"nodeType":82},{},[],{"data":6115,"content":6116,"nodeType":87},{},[6117],{"data":6118,"marks":6119,"value":470,"nodeType":82},{},[],{"metadata":6121,"sys":6124,"fields":6129},{"tags":6122,"concepts":6123},[],[],{"space":6125,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6127,"publishedVersion":62,"revision":44,"locale":29},{"sys":6126},{"type":12,"linkType":13,"id":14},{"sys":6128},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6130},{"url":486,"details":6131,"fileName":492,"contentType":493},{"size":488,"image":6132},{"width":490,"height":491},{"sys":6134,"fields":6137},{"id":6135,"createdAt":6136},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":6138,"slug":6139,"articleIntro":6138,"category":6140},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[6141],{"metadata":6142,"sys":6145,"fields":6152},{"tags":6143,"concepts":6144},[],[],{"space":6146,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6148,"publishedVersion":442,"revision":62,"contentType":6150,"locale":29},{"sys":6147},{"type":12,"linkType":13,"id":14},{"sys":6149},{"id":21,"type":12,"linkType":22},{"sys":6151},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6153,"metaTitle":452,"metaDescription":453,"mainTitle":6154,"subtitle":471,"heroImage":6169,"ctaButton":494,"ctaLink":495},[451],{"data":6155,"content":6156,"nodeType":74},{},[6157,6163],{"data":6158,"content":6159,"nodeType":78},{},[6160],{"data":6161,"marks":6162,"value":463,"nodeType":82},{},[],{"data":6164,"content":6165,"nodeType":87},{},[6166],{"data":6167,"marks":6168,"value":470,"nodeType":82},{},[],{"metadata":6170,"sys":6173,"fields":6178},{"tags":6171,"concepts":6172},[],[],{"space":6174,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6176,"publishedVersion":62,"revision":44,"locale":29},{"sys":6175},{"type":12,"linkType":13,"id":14},{"sys":6177},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6179},{"url":486,"details":6180,"fileName":492,"contentType":493},{"size":488,"image":6181},{"width":490,"height":491},{"sys":6183,"fields":6186},{"id":6184,"createdAt":6185},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":6187,"slug":6188,"articleIntro":-1,"category":6189},"Compte 705 - Études","compte-705-etudes",[6190],{"metadata":6191,"sys":6194,"fields":6201},{"tags":6192,"concepts":6193},[],[],{"space":6195,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6197,"publishedVersion":442,"revision":62,"contentType":6199,"locale":29},{"sys":6196},{"type":12,"linkType":13,"id":14},{"sys":6198},{"id":21,"type":12,"linkType":22},{"sys":6200},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6202,"metaTitle":452,"metaDescription":453,"mainTitle":6203,"subtitle":471,"heroImage":6218,"ctaButton":494,"ctaLink":495},[451],{"data":6204,"content":6205,"nodeType":74},{},[6206,6212],{"data":6207,"content":6208,"nodeType":78},{},[6209],{"data":6210,"marks":6211,"value":463,"nodeType":82},{},[],{"data":6213,"content":6214,"nodeType":87},{},[6215],{"data":6216,"marks":6217,"value":470,"nodeType":82},{},[],{"metadata":6219,"sys":6222,"fields":6227},{"tags":6220,"concepts":6221},[],[],{"space":6223,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6225,"publishedVersion":62,"revision":44,"locale":29},{"sys":6224},{"type":12,"linkType":13,"id":14},{"sys":6226},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6228},{"url":486,"details":6229,"fileName":492,"contentType":493},{"size":488,"image":6230},{"width":490,"height":491},{"sys":6232,"fields":6235},{"id":6233,"createdAt":6234},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":6236,"slug":6237,"articleIntro":6236,"category":6238},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[6239],{"metadata":6240,"sys":6243,"fields":6250},{"tags":6241,"concepts":6242},[],[],{"space":6244,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6246,"publishedVersion":442,"revision":62,"contentType":6248,"locale":29},{"sys":6245},{"type":12,"linkType":13,"id":14},{"sys":6247},{"id":21,"type":12,"linkType":22},{"sys":6249},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6251,"metaTitle":452,"metaDescription":453,"mainTitle":6252,"subtitle":471,"heroImage":6267,"ctaButton":494,"ctaLink":495},[451],{"data":6253,"content":6254,"nodeType":74},{},[6255,6261],{"data":6256,"content":6257,"nodeType":78},{},[6258],{"data":6259,"marks":6260,"value":463,"nodeType":82},{},[],{"data":6262,"content":6263,"nodeType":87},{},[6264],{"data":6265,"marks":6266,"value":470,"nodeType":82},{},[],{"metadata":6268,"sys":6271,"fields":6276},{"tags":6269,"concepts":6270},[],[],{"space":6272,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6274,"publishedVersion":62,"revision":44,"locale":29},{"sys":6273},{"type":12,"linkType":13,"id":14},{"sys":6275},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6277},{"url":486,"details":6278,"fileName":492,"contentType":493},{"size":488,"image":6279},{"width":490,"height":491},{"sys":6281,"fields":6284},{"id":6282,"createdAt":6283},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":6285,"slug":6286,"articleIntro":6285,"category":6287},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[6288],{"metadata":6289,"sys":6292,"fields":6299},{"tags":6290,"concepts":6291},[],[],{"space":6293,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6295,"publishedVersion":442,"revision":62,"contentType":6297,"locale":29},{"sys":6294},{"type":12,"linkType":13,"id":14},{"sys":6296},{"id":21,"type":12,"linkType":22},{"sys":6298},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6300,"metaTitle":452,"metaDescription":453,"mainTitle":6301,"subtitle":471,"heroImage":6316,"ctaButton":494,"ctaLink":495},[451],{"data":6302,"content":6303,"nodeType":74},{},[6304,6310],{"data":6305,"content":6306,"nodeType":78},{},[6307],{"data":6308,"marks":6309,"value":463,"nodeType":82},{},[],{"data":6311,"content":6312,"nodeType":87},{},[6313],{"data":6314,"marks":6315,"value":470,"nodeType":82},{},[],{"metadata":6317,"sys":6320,"fields":6325},{"tags":6318,"concepts":6319},[],[],{"space":6321,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6323,"publishedVersion":62,"revision":44,"locale":29},{"sys":6322},{"type":12,"linkType":13,"id":14},{"sys":6324},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6326},{"url":486,"details":6327,"fileName":492,"contentType":493},{"size":488,"image":6328},{"width":490,"height":491},{"sys":6330,"fields":6333},{"id":6331,"createdAt":6332},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":6334,"slug":6335,"articleIntro":6334,"category":6336},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[6337],{"metadata":6338,"sys":6341,"fields":6348},{"tags":6339,"concepts":6340},[],[],{"space":6342,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6344,"publishedVersion":442,"revision":62,"contentType":6346,"locale":29},{"sys":6343},{"type":12,"linkType":13,"id":14},{"sys":6345},{"id":21,"type":12,"linkType":22},{"sys":6347},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6349,"metaTitle":452,"metaDescription":453,"mainTitle":6350,"subtitle":471,"heroImage":6365,"ctaButton":494,"ctaLink":495},[451],{"data":6351,"content":6352,"nodeType":74},{},[6353,6359],{"data":6354,"content":6355,"nodeType":78},{},[6356],{"data":6357,"marks":6358,"value":463,"nodeType":82},{},[],{"data":6360,"content":6361,"nodeType":87},{},[6362],{"data":6363,"marks":6364,"value":470,"nodeType":82},{},[],{"metadata":6366,"sys":6369,"fields":6374},{"tags":6367,"concepts":6368},[],[],{"space":6370,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6372,"publishedVersion":62,"revision":44,"locale":29},{"sys":6371},{"type":12,"linkType":13,"id":14},{"sys":6373},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6375},{"url":486,"details":6376,"fileName":492,"contentType":493},{"size":488,"image":6377},{"width":490,"height":491},{"sys":6379,"fields":6382},{"id":6380,"createdAt":6381},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":6383,"slug":6384,"articleIntro":-1,"category":6385},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[6386],{"metadata":6387,"sys":6390,"fields":6397},{"tags":6388,"concepts":6389},[],[],{"space":6391,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6393,"publishedVersion":442,"revision":62,"contentType":6395,"locale":29},{"sys":6392},{"type":12,"linkType":13,"id":14},{"sys":6394},{"id":21,"type":12,"linkType":22},{"sys":6396},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6398,"metaTitle":452,"metaDescription":453,"mainTitle":6399,"subtitle":471,"heroImage":6414,"ctaButton":494,"ctaLink":495},[451],{"data":6400,"content":6401,"nodeType":74},{},[6402,6408],{"data":6403,"content":6404,"nodeType":78},{},[6405],{"data":6406,"marks":6407,"value":463,"nodeType":82},{},[],{"data":6409,"content":6410,"nodeType":87},{},[6411],{"data":6412,"marks":6413,"value":470,"nodeType":82},{},[],{"metadata":6415,"sys":6418,"fields":6423},{"tags":6416,"concepts":6417},[],[],{"space":6419,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6421,"publishedVersion":62,"revision":44,"locale":29},{"sys":6420},{"type":12,"linkType":13,"id":14},{"sys":6422},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6424},{"url":486,"details":6425,"fileName":492,"contentType":493},{"size":488,"image":6426},{"width":490,"height":491},{"sys":6428,"fields":6431},{"id":6429,"createdAt":6430},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":6432,"slug":6433,"articleIntro":6432,"category":6434},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[6435],{"metadata":6436,"sys":6439,"fields":6446},{"tags":6437,"concepts":6438},[],[],{"space":6440,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6442,"publishedVersion":442,"revision":62,"contentType":6444,"locale":29},{"sys":6441},{"type":12,"linkType":13,"id":14},{"sys":6443},{"id":21,"type":12,"linkType":22},{"sys":6445},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6447,"metaTitle":452,"metaDescription":453,"mainTitle":6448,"subtitle":471,"heroImage":6463,"ctaButton":494,"ctaLink":495},[451],{"data":6449,"content":6450,"nodeType":74},{},[6451,6457],{"data":6452,"content":6453,"nodeType":78},{},[6454],{"data":6455,"marks":6456,"value":463,"nodeType":82},{},[],{"data":6458,"content":6459,"nodeType":87},{},[6460],{"data":6461,"marks":6462,"value":470,"nodeType":82},{},[],{"metadata":6464,"sys":6467,"fields":6472},{"tags":6465,"concepts":6466},[],[],{"space":6468,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6470,"publishedVersion":62,"revision":44,"locale":29},{"sys":6469},{"type":12,"linkType":13,"id":14},{"sys":6471},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6473},{"url":486,"details":6474,"fileName":492,"contentType":493},{"size":488,"image":6475},{"width":490,"height":491},{"sys":6477,"fields":6480},{"id":6478,"createdAt":6479},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":6481,"slug":6482,"articleIntro":6481,"category":6483},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[6484],{"metadata":6485,"sys":6488,"fields":6495},{"tags":6486,"concepts":6487},[],[],{"space":6489,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6491,"publishedVersion":442,"revision":62,"contentType":6493,"locale":29},{"sys":6490},{"type":12,"linkType":13,"id":14},{"sys":6492},{"id":21,"type":12,"linkType":22},{"sys":6494},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6496,"metaTitle":452,"metaDescription":453,"mainTitle":6497,"subtitle":471,"heroImage":6512,"ctaButton":494,"ctaLink":495},[451],{"data":6498,"content":6499,"nodeType":74},{},[6500,6506],{"data":6501,"content":6502,"nodeType":78},{},[6503],{"data":6504,"marks":6505,"value":463,"nodeType":82},{},[],{"data":6507,"content":6508,"nodeType":87},{},[6509],{"data":6510,"marks":6511,"value":470,"nodeType":82},{},[],{"metadata":6513,"sys":6516,"fields":6521},{"tags":6514,"concepts":6515},[],[],{"space":6517,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6519,"publishedVersion":62,"revision":44,"locale":29},{"sys":6518},{"type":12,"linkType":13,"id":14},{"sys":6520},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6522},{"url":486,"details":6523,"fileName":492,"contentType":493},{"size":488,"image":6524},{"width":490,"height":491},{"sys":6526,"fields":6529},{"id":6527,"createdAt":6528},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":6530,"slug":6531,"articleIntro":6530,"category":6532},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[6533],{"metadata":6534,"sys":6537,"fields":6544},{"tags":6535,"concepts":6536},[],[],{"space":6538,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6540,"publishedVersion":442,"revision":62,"contentType":6542,"locale":29},{"sys":6539},{"type":12,"linkType":13,"id":14},{"sys":6541},{"id":21,"type":12,"linkType":22},{"sys":6543},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6545,"metaTitle":452,"metaDescription":453,"mainTitle":6546,"subtitle":471,"heroImage":6561,"ctaButton":494,"ctaLink":495},[451],{"data":6547,"content":6548,"nodeType":74},{},[6549,6555],{"data":6550,"content":6551,"nodeType":78},{},[6552],{"data":6553,"marks":6554,"value":463,"nodeType":82},{},[],{"data":6556,"content":6557,"nodeType":87},{},[6558],{"data":6559,"marks":6560,"value":470,"nodeType":82},{},[],{"metadata":6562,"sys":6565,"fields":6570},{"tags":6563,"concepts":6564},[],[],{"space":6566,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6568,"publishedVersion":62,"revision":44,"locale":29},{"sys":6567},{"type":12,"linkType":13,"id":14},{"sys":6569},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6571},{"url":486,"details":6572,"fileName":492,"contentType":493},{"size":488,"image":6573},{"width":490,"height":491},{"sys":6575,"fields":6578},{"id":6576,"createdAt":6577},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":6579,"slug":6580,"articleIntro":6579,"category":6581},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[6582],{"metadata":6583,"sys":6586,"fields":6593},{"tags":6584,"concepts":6585},[],[],{"space":6587,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6589,"publishedVersion":442,"revision":62,"contentType":6591,"locale":29},{"sys":6588},{"type":12,"linkType":13,"id":14},{"sys":6590},{"id":21,"type":12,"linkType":22},{"sys":6592},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6594,"metaTitle":452,"metaDescription":453,"mainTitle":6595,"subtitle":471,"heroImage":6610,"ctaButton":494,"ctaLink":495},[451],{"data":6596,"content":6597,"nodeType":74},{},[6598,6604],{"data":6599,"content":6600,"nodeType":78},{},[6601],{"data":6602,"marks":6603,"value":463,"nodeType":82},{},[],{"data":6605,"content":6606,"nodeType":87},{},[6607],{"data":6608,"marks":6609,"value":470,"nodeType":82},{},[],{"metadata":6611,"sys":6614,"fields":6619},{"tags":6612,"concepts":6613},[],[],{"space":6615,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6617,"publishedVersion":62,"revision":44,"locale":29},{"sys":6616},{"type":12,"linkType":13,"id":14},{"sys":6618},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6620},{"url":486,"details":6621,"fileName":492,"contentType":493},{"size":488,"image":6622},{"width":490,"height":491},{"sys":6624,"fields":6627},{"id":6625,"createdAt":6626},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":6628,"slug":6629,"articleIntro":6628,"category":6630},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[6631],{"metadata":6632,"sys":6635,"fields":6642},{"tags":6633,"concepts":6634},[],[],{"space":6636,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6638,"publishedVersion":442,"revision":62,"contentType":6640,"locale":29},{"sys":6637},{"type":12,"linkType":13,"id":14},{"sys":6639},{"id":21,"type":12,"linkType":22},{"sys":6641},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6643,"metaTitle":452,"metaDescription":453,"mainTitle":6644,"subtitle":471,"heroImage":6659,"ctaButton":494,"ctaLink":495},[451],{"data":6645,"content":6646,"nodeType":74},{},[6647,6653],{"data":6648,"content":6649,"nodeType":78},{},[6650],{"data":6651,"marks":6652,"value":463,"nodeType":82},{},[],{"data":6654,"content":6655,"nodeType":87},{},[6656],{"data":6657,"marks":6658,"value":470,"nodeType":82},{},[],{"metadata":6660,"sys":6663,"fields":6668},{"tags":6661,"concepts":6662},[],[],{"space":6664,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6666,"publishedVersion":62,"revision":44,"locale":29},{"sys":6665},{"type":12,"linkType":13,"id":14},{"sys":6667},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6669},{"url":486,"details":6670,"fileName":492,"contentType":493},{"size":488,"image":6671},{"width":490,"height":491},{"sys":6673,"fields":6676},{"id":6674,"createdAt":6675},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":6677,"slug":6678,"articleIntro":6677,"category":6679},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[6680],{"metadata":6681,"sys":6684,"fields":6691},{"tags":6682,"concepts":6683},[],[],{"space":6685,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6687,"publishedVersion":442,"revision":62,"contentType":6689,"locale":29},{"sys":6686},{"type":12,"linkType":13,"id":14},{"sys":6688},{"id":21,"type":12,"linkType":22},{"sys":6690},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6692,"metaTitle":452,"metaDescription":453,"mainTitle":6693,"subtitle":471,"heroImage":6708,"ctaButton":494,"ctaLink":495},[451],{"data":6694,"content":6695,"nodeType":74},{},[6696,6702],{"data":6697,"content":6698,"nodeType":78},{},[6699],{"data":6700,"marks":6701,"value":463,"nodeType":82},{},[],{"data":6703,"content":6704,"nodeType":87},{},[6705],{"data":6706,"marks":6707,"value":470,"nodeType":82},{},[],{"metadata":6709,"sys":6712,"fields":6717},{"tags":6710,"concepts":6711},[],[],{"space":6713,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6715,"publishedVersion":62,"revision":44,"locale":29},{"sys":6714},{"type":12,"linkType":13,"id":14},{"sys":6716},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6718},{"url":486,"details":6719,"fileName":492,"contentType":493},{"size":488,"image":6720},{"width":490,"height":491},{"sys":6722,"fields":6725},{"id":6723,"createdAt":6724},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":6726,"slug":6727,"articleIntro":6726,"category":6728},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[6729],{"metadata":6730,"sys":6733,"fields":6740},{"tags":6731,"concepts":6732},[],[],{"space":6734,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6736,"publishedVersion":442,"revision":62,"contentType":6738,"locale":29},{"sys":6735},{"type":12,"linkType":13,"id":14},{"sys":6737},{"id":21,"type":12,"linkType":22},{"sys":6739},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6741,"metaTitle":452,"metaDescription":453,"mainTitle":6742,"subtitle":471,"heroImage":6757,"ctaButton":494,"ctaLink":495},[451],{"data":6743,"content":6744,"nodeType":74},{},[6745,6751],{"data":6746,"content":6747,"nodeType":78},{},[6748],{"data":6749,"marks":6750,"value":463,"nodeType":82},{},[],{"data":6752,"content":6753,"nodeType":87},{},[6754],{"data":6755,"marks":6756,"value":470,"nodeType":82},{},[],{"metadata":6758,"sys":6761,"fields":6766},{"tags":6759,"concepts":6760},[],[],{"space":6762,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6764,"publishedVersion":62,"revision":44,"locale":29},{"sys":6763},{"type":12,"linkType":13,"id":14},{"sys":6765},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6767},{"url":486,"details":6768,"fileName":492,"contentType":493},{"size":488,"image":6769},{"width":490,"height":491},{"sys":6771,"fields":6774},{"id":6772,"createdAt":6773},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":6775,"slug":6776,"articleIntro":6775,"category":6777},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[6778],{"metadata":6779,"sys":6782,"fields":6789},{"tags":6780,"concepts":6781},[],[],{"space":6783,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6785,"publishedVersion":442,"revision":62,"contentType":6787,"locale":29},{"sys":6784},{"type":12,"linkType":13,"id":14},{"sys":6786},{"id":21,"type":12,"linkType":22},{"sys":6788},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6790,"metaTitle":452,"metaDescription":453,"mainTitle":6791,"subtitle":471,"heroImage":6806,"ctaButton":494,"ctaLink":495},[451],{"data":6792,"content":6793,"nodeType":74},{},[6794,6800],{"data":6795,"content":6796,"nodeType":78},{},[6797],{"data":6798,"marks":6799,"value":463,"nodeType":82},{},[],{"data":6801,"content":6802,"nodeType":87},{},[6803],{"data":6804,"marks":6805,"value":470,"nodeType":82},{},[],{"metadata":6807,"sys":6810,"fields":6815},{"tags":6808,"concepts":6809},[],[],{"space":6811,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6813,"publishedVersion":62,"revision":44,"locale":29},{"sys":6812},{"type":12,"linkType":13,"id":14},{"sys":6814},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6816},{"url":486,"details":6817,"fileName":492,"contentType":493},{"size":488,"image":6818},{"width":490,"height":491},{"sys":6820,"fields":6823},{"id":6821,"createdAt":6822},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":6824,"slug":6825,"articleIntro":6824,"category":6826},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[6827],{"metadata":6828,"sys":6831,"fields":6838},{"tags":6829,"concepts":6830},[],[],{"space":6832,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6834,"publishedVersion":442,"revision":62,"contentType":6836,"locale":29},{"sys":6833},{"type":12,"linkType":13,"id":14},{"sys":6835},{"id":21,"type":12,"linkType":22},{"sys":6837},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6839,"metaTitle":452,"metaDescription":453,"mainTitle":6840,"subtitle":471,"heroImage":6855,"ctaButton":494,"ctaLink":495},[451],{"data":6841,"content":6842,"nodeType":74},{},[6843,6849],{"data":6844,"content":6845,"nodeType":78},{},[6846],{"data":6847,"marks":6848,"value":463,"nodeType":82},{},[],{"data":6850,"content":6851,"nodeType":87},{},[6852],{"data":6853,"marks":6854,"value":470,"nodeType":82},{},[],{"metadata":6856,"sys":6859,"fields":6864},{"tags":6857,"concepts":6858},[],[],{"space":6860,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6862,"publishedVersion":62,"revision":44,"locale":29},{"sys":6861},{"type":12,"linkType":13,"id":14},{"sys":6863},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6865},{"url":486,"details":6866,"fileName":492,"contentType":493},{"size":488,"image":6867},{"width":490,"height":491},{"sys":6869,"fields":6872},{"id":6870,"createdAt":6871},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":6873,"slug":6874,"articleIntro":6873,"category":6875},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[6876],{"metadata":6877,"sys":6880,"fields":6887},{"tags":6878,"concepts":6879},[],[],{"space":6881,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6883,"publishedVersion":442,"revision":62,"contentType":6885,"locale":29},{"sys":6882},{"type":12,"linkType":13,"id":14},{"sys":6884},{"id":21,"type":12,"linkType":22},{"sys":6886},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6888,"metaTitle":452,"metaDescription":453,"mainTitle":6889,"subtitle":471,"heroImage":6904,"ctaButton":494,"ctaLink":495},[451],{"data":6890,"content":6891,"nodeType":74},{},[6892,6898],{"data":6893,"content":6894,"nodeType":78},{},[6895],{"data":6896,"marks":6897,"value":463,"nodeType":82},{},[],{"data":6899,"content":6900,"nodeType":87},{},[6901],{"data":6902,"marks":6903,"value":470,"nodeType":82},{},[],{"metadata":6905,"sys":6908,"fields":6913},{"tags":6906,"concepts":6907},[],[],{"space":6909,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6911,"publishedVersion":62,"revision":44,"locale":29},{"sys":6910},{"type":12,"linkType":13,"id":14},{"sys":6912},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6914},{"url":486,"details":6915,"fileName":492,"contentType":493},{"size":488,"image":6916},{"width":490,"height":491},{"sys":6918,"fields":6921},{"id":6919,"createdAt":6920},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":6922,"slug":6923,"articleIntro":-1,"category":6924},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[6925],{"metadata":6926,"sys":6929,"fields":6936},{"tags":6927,"concepts":6928},[],[],{"space":6930,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6932,"publishedVersion":442,"revision":62,"contentType":6934,"locale":29},{"sys":6931},{"type":12,"linkType":13,"id":14},{"sys":6933},{"id":21,"type":12,"linkType":22},{"sys":6935},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6937,"metaTitle":452,"metaDescription":453,"mainTitle":6938,"subtitle":471,"heroImage":6953,"ctaButton":494,"ctaLink":495},[451],{"data":6939,"content":6940,"nodeType":74},{},[6941,6947],{"data":6942,"content":6943,"nodeType":78},{},[6944],{"data":6945,"marks":6946,"value":463,"nodeType":82},{},[],{"data":6948,"content":6949,"nodeType":87},{},[6950],{"data":6951,"marks":6952,"value":470,"nodeType":82},{},[],{"metadata":6954,"sys":6957,"fields":6962},{"tags":6955,"concepts":6956},[],[],{"space":6958,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":6960,"publishedVersion":62,"revision":44,"locale":29},{"sys":6959},{"type":12,"linkType":13,"id":14},{"sys":6961},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":6963},{"url":486,"details":6964,"fileName":492,"contentType":493},{"size":488,"image":6965},{"width":490,"height":491},{"sys":6967,"fields":6970},{"id":6968,"createdAt":6969},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":6971,"slug":6972,"articleIntro":6971,"category":6973},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[6974],{"metadata":6975,"sys":6978,"fields":6985},{"tags":6976,"concepts":6977},[],[],{"space":6979,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":6981,"publishedVersion":442,"revision":62,"contentType":6983,"locale":29},{"sys":6980},{"type":12,"linkType":13,"id":14},{"sys":6982},{"id":21,"type":12,"linkType":22},{"sys":6984},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":6986,"metaTitle":452,"metaDescription":453,"mainTitle":6987,"subtitle":471,"heroImage":7002,"ctaButton":494,"ctaLink":495},[451],{"data":6988,"content":6989,"nodeType":74},{},[6990,6996],{"data":6991,"content":6992,"nodeType":78},{},[6993],{"data":6994,"marks":6995,"value":463,"nodeType":82},{},[],{"data":6997,"content":6998,"nodeType":87},{},[6999],{"data":7000,"marks":7001,"value":470,"nodeType":82},{},[],{"metadata":7003,"sys":7006,"fields":7011},{"tags":7004,"concepts":7005},[],[],{"space":7007,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7009,"publishedVersion":62,"revision":44,"locale":29},{"sys":7008},{"type":12,"linkType":13,"id":14},{"sys":7010},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7012},{"url":486,"details":7013,"fileName":492,"contentType":493},{"size":488,"image":7014},{"width":490,"height":491},{"sys":7016,"fields":7019},{"id":7017,"createdAt":7018},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":7020,"slug":7021,"articleIntro":7020,"category":7022},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[7023],{"metadata":7024,"sys":7027,"fields":7034},{"tags":7025,"concepts":7026},[],[],{"space":7028,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7030,"publishedVersion":442,"revision":62,"contentType":7032,"locale":29},{"sys":7029},{"type":12,"linkType":13,"id":14},{"sys":7031},{"id":21,"type":12,"linkType":22},{"sys":7033},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7035,"metaTitle":452,"metaDescription":453,"mainTitle":7036,"subtitle":471,"heroImage":7051,"ctaButton":494,"ctaLink":495},[451],{"data":7037,"content":7038,"nodeType":74},{},[7039,7045],{"data":7040,"content":7041,"nodeType":78},{},[7042],{"data":7043,"marks":7044,"value":463,"nodeType":82},{},[],{"data":7046,"content":7047,"nodeType":87},{},[7048],{"data":7049,"marks":7050,"value":470,"nodeType":82},{},[],{"metadata":7052,"sys":7055,"fields":7060},{"tags":7053,"concepts":7054},[],[],{"space":7056,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7058,"publishedVersion":62,"revision":44,"locale":29},{"sys":7057},{"type":12,"linkType":13,"id":14},{"sys":7059},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7061},{"url":486,"details":7062,"fileName":492,"contentType":493},{"size":488,"image":7063},{"width":490,"height":491},{"sys":7065,"fields":7068},{"id":7066,"createdAt":7067},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":7069,"slug":7070,"articleIntro":7069,"category":7071},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[7072],{"metadata":7073,"sys":7076,"fields":7083},{"tags":7074,"concepts":7075},[],[],{"space":7077,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7079,"publishedVersion":442,"revision":62,"contentType":7081,"locale":29},{"sys":7078},{"type":12,"linkType":13,"id":14},{"sys":7080},{"id":21,"type":12,"linkType":22},{"sys":7082},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7084,"metaTitle":452,"metaDescription":453,"mainTitle":7085,"subtitle":471,"heroImage":7100,"ctaButton":494,"ctaLink":495},[451],{"data":7086,"content":7087,"nodeType":74},{},[7088,7094],{"data":7089,"content":7090,"nodeType":78},{},[7091],{"data":7092,"marks":7093,"value":463,"nodeType":82},{},[],{"data":7095,"content":7096,"nodeType":87},{},[7097],{"data":7098,"marks":7099,"value":470,"nodeType":82},{},[],{"metadata":7101,"sys":7104,"fields":7109},{"tags":7102,"concepts":7103},[],[],{"space":7105,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7107,"publishedVersion":62,"revision":44,"locale":29},{"sys":7106},{"type":12,"linkType":13,"id":14},{"sys":7108},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7110},{"url":486,"details":7111,"fileName":492,"contentType":493},{"size":488,"image":7112},{"width":490,"height":491},{"sys":7114,"fields":7117},{"id":7115,"createdAt":7116},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":7118,"slug":7119,"articleIntro":7118,"category":7120},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[7121],{"metadata":7122,"sys":7125,"fields":7132},{"tags":7123,"concepts":7124},[],[],{"space":7126,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7128,"publishedVersion":442,"revision":62,"contentType":7130,"locale":29},{"sys":7127},{"type":12,"linkType":13,"id":14},{"sys":7129},{"id":21,"type":12,"linkType":22},{"sys":7131},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7133,"metaTitle":452,"metaDescription":453,"mainTitle":7134,"subtitle":471,"heroImage":7149,"ctaButton":494,"ctaLink":495},[451],{"data":7135,"content":7136,"nodeType":74},{},[7137,7143],{"data":7138,"content":7139,"nodeType":78},{},[7140],{"data":7141,"marks":7142,"value":463,"nodeType":82},{},[],{"data":7144,"content":7145,"nodeType":87},{},[7146],{"data":7147,"marks":7148,"value":470,"nodeType":82},{},[],{"metadata":7150,"sys":7153,"fields":7158},{"tags":7151,"concepts":7152},[],[],{"space":7154,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7156,"publishedVersion":62,"revision":44,"locale":29},{"sys":7155},{"type":12,"linkType":13,"id":14},{"sys":7157},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7159},{"url":486,"details":7160,"fileName":492,"contentType":493},{"size":488,"image":7161},{"width":490,"height":491},{"sys":7163,"fields":7166},{"id":7164,"createdAt":7165},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":7167,"slug":7168,"articleIntro":7167,"category":7169},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[7170],{"metadata":7171,"sys":7174,"fields":7181},{"tags":7172,"concepts":7173},[],[],{"space":7175,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7177,"publishedVersion":442,"revision":62,"contentType":7179,"locale":29},{"sys":7176},{"type":12,"linkType":13,"id":14},{"sys":7178},{"id":21,"type":12,"linkType":22},{"sys":7180},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7182,"metaTitle":452,"metaDescription":453,"mainTitle":7183,"subtitle":471,"heroImage":7198,"ctaButton":494,"ctaLink":495},[451],{"data":7184,"content":7185,"nodeType":74},{},[7186,7192],{"data":7187,"content":7188,"nodeType":78},{},[7189],{"data":7190,"marks":7191,"value":463,"nodeType":82},{},[],{"data":7193,"content":7194,"nodeType":87},{},[7195],{"data":7196,"marks":7197,"value":470,"nodeType":82},{},[],{"metadata":7199,"sys":7202,"fields":7207},{"tags":7200,"concepts":7201},[],[],{"space":7203,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7205,"publishedVersion":62,"revision":44,"locale":29},{"sys":7204},{"type":12,"linkType":13,"id":14},{"sys":7206},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7208},{"url":486,"details":7209,"fileName":492,"contentType":493},{"size":488,"image":7210},{"width":490,"height":491},{"sys":7212,"fields":7215},{"id":7213,"createdAt":7214},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":7216,"slug":7217,"articleIntro":7216,"category":7218},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[7219],{"metadata":7220,"sys":7223,"fields":7230},{"tags":7221,"concepts":7222},[],[],{"space":7224,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7226,"publishedVersion":442,"revision":62,"contentType":7228,"locale":29},{"sys":7225},{"type":12,"linkType":13,"id":14},{"sys":7227},{"id":21,"type":12,"linkType":22},{"sys":7229},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7231,"metaTitle":452,"metaDescription":453,"mainTitle":7232,"subtitle":471,"heroImage":7247,"ctaButton":494,"ctaLink":495},[451],{"data":7233,"content":7234,"nodeType":74},{},[7235,7241],{"data":7236,"content":7237,"nodeType":78},{},[7238],{"data":7239,"marks":7240,"value":463,"nodeType":82},{},[],{"data":7242,"content":7243,"nodeType":87},{},[7244],{"data":7245,"marks":7246,"value":470,"nodeType":82},{},[],{"metadata":7248,"sys":7251,"fields":7256},{"tags":7249,"concepts":7250},[],[],{"space":7252,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7254,"publishedVersion":62,"revision":44,"locale":29},{"sys":7253},{"type":12,"linkType":13,"id":14},{"sys":7255},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7257},{"url":486,"details":7258,"fileName":492,"contentType":493},{"size":488,"image":7259},{"width":490,"height":491},{"sys":7261,"fields":7264},{"id":7262,"createdAt":7263},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":7265,"slug":7266,"articleIntro":7265,"category":7267},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[7268],{"metadata":7269,"sys":7272,"fields":7279},{"tags":7270,"concepts":7271},[],[],{"space":7273,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7275,"publishedVersion":442,"revision":62,"contentType":7277,"locale":29},{"sys":7274},{"type":12,"linkType":13,"id":14},{"sys":7276},{"id":21,"type":12,"linkType":22},{"sys":7278},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7280,"metaTitle":452,"metaDescription":453,"mainTitle":7281,"subtitle":471,"heroImage":7296,"ctaButton":494,"ctaLink":495},[451],{"data":7282,"content":7283,"nodeType":74},{},[7284,7290],{"data":7285,"content":7286,"nodeType":78},{},[7287],{"data":7288,"marks":7289,"value":463,"nodeType":82},{},[],{"data":7291,"content":7292,"nodeType":87},{},[7293],{"data":7294,"marks":7295,"value":470,"nodeType":82},{},[],{"metadata":7297,"sys":7300,"fields":7305},{"tags":7298,"concepts":7299},[],[],{"space":7301,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7303,"publishedVersion":62,"revision":44,"locale":29},{"sys":7302},{"type":12,"linkType":13,"id":14},{"sys":7304},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7306},{"url":486,"details":7307,"fileName":492,"contentType":493},{"size":488,"image":7308},{"width":490,"height":491},{"sys":7310,"fields":7313},{"id":7311,"createdAt":7312},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":7314,"slug":7315,"articleIntro":-1,"category":7316},"Compte 411 - Clients","compte-411-clients",[7317],{"metadata":7318,"sys":7321,"fields":7328},{"tags":7319,"concepts":7320},[],[],{"space":7322,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7324,"publishedVersion":442,"revision":62,"contentType":7326,"locale":29},{"sys":7323},{"type":12,"linkType":13,"id":14},{"sys":7325},{"id":21,"type":12,"linkType":22},{"sys":7327},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7329,"metaTitle":452,"metaDescription":453,"mainTitle":7330,"subtitle":471,"heroImage":7345,"ctaButton":494,"ctaLink":495},[451],{"data":7331,"content":7332,"nodeType":74},{},[7333,7339],{"data":7334,"content":7335,"nodeType":78},{},[7336],{"data":7337,"marks":7338,"value":463,"nodeType":82},{},[],{"data":7340,"content":7341,"nodeType":87},{},[7342],{"data":7343,"marks":7344,"value":470,"nodeType":82},{},[],{"metadata":7346,"sys":7349,"fields":7354},{"tags":7347,"concepts":7348},[],[],{"space":7350,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7352,"publishedVersion":62,"revision":44,"locale":29},{"sys":7351},{"type":12,"linkType":13,"id":14},{"sys":7353},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7355},{"url":486,"details":7356,"fileName":492,"contentType":493},{"size":488,"image":7357},{"width":490,"height":491},{"sys":7359,"fields":7362},{"id":7360,"createdAt":7361},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":7363,"slug":7364,"articleIntro":7363,"category":7365},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[7366],{"metadata":7367,"sys":7370,"fields":7377},{"tags":7368,"concepts":7369},[],[],{"space":7371,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7373,"publishedVersion":442,"revision":62,"contentType":7375,"locale":29},{"sys":7372},{"type":12,"linkType":13,"id":14},{"sys":7374},{"id":21,"type":12,"linkType":22},{"sys":7376},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7378,"metaTitle":452,"metaDescription":453,"mainTitle":7379,"subtitle":471,"heroImage":7394,"ctaButton":494,"ctaLink":495},[451],{"data":7380,"content":7381,"nodeType":74},{},[7382,7388],{"data":7383,"content":7384,"nodeType":78},{},[7385],{"data":7386,"marks":7387,"value":463,"nodeType":82},{},[],{"data":7389,"content":7390,"nodeType":87},{},[7391],{"data":7392,"marks":7393,"value":470,"nodeType":82},{},[],{"metadata":7395,"sys":7398,"fields":7403},{"tags":7396,"concepts":7397},[],[],{"space":7399,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7401,"publishedVersion":62,"revision":44,"locale":29},{"sys":7400},{"type":12,"linkType":13,"id":14},{"sys":7402},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7404},{"url":486,"details":7405,"fileName":492,"contentType":493},{"size":488,"image":7406},{"width":490,"height":491},{"sys":7408,"fields":7411},{"id":7409,"createdAt":7410},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":7412,"slug":7413,"articleIntro":7412,"category":7414},"6331 - Versement de transport","compte-6331-versement-de-transport",[7415],{"metadata":7416,"sys":7419,"fields":7426},{"tags":7417,"concepts":7418},[],[],{"space":7420,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7422,"publishedVersion":442,"revision":62,"contentType":7424,"locale":29},{"sys":7421},{"type":12,"linkType":13,"id":14},{"sys":7423},{"id":21,"type":12,"linkType":22},{"sys":7425},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7427,"metaTitle":452,"metaDescription":453,"mainTitle":7428,"subtitle":471,"heroImage":7443,"ctaButton":494,"ctaLink":495},[451],{"data":7429,"content":7430,"nodeType":74},{},[7431,7437],{"data":7432,"content":7433,"nodeType":78},{},[7434],{"data":7435,"marks":7436,"value":463,"nodeType":82},{},[],{"data":7438,"content":7439,"nodeType":87},{},[7440],{"data":7441,"marks":7442,"value":470,"nodeType":82},{},[],{"metadata":7444,"sys":7447,"fields":7452},{"tags":7445,"concepts":7446},[],[],{"space":7448,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7450,"publishedVersion":62,"revision":44,"locale":29},{"sys":7449},{"type":12,"linkType":13,"id":14},{"sys":7451},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7453},{"url":486,"details":7454,"fileName":492,"contentType":493},{"size":488,"image":7455},{"width":490,"height":491},{"sys":7457,"fields":7460},{"id":7458,"createdAt":7459},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":7461,"slug":7462,"articleIntro":7461,"category":7463},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[7464],{"metadata":7465,"sys":7468,"fields":7475},{"tags":7466,"concepts":7467},[],[],{"space":7469,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7471,"publishedVersion":442,"revision":62,"contentType":7473,"locale":29},{"sys":7470},{"type":12,"linkType":13,"id":14},{"sys":7472},{"id":21,"type":12,"linkType":22},{"sys":7474},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7476,"metaTitle":452,"metaDescription":453,"mainTitle":7477,"subtitle":471,"heroImage":7492,"ctaButton":494,"ctaLink":495},[451],{"data":7478,"content":7479,"nodeType":74},{},[7480,7486],{"data":7481,"content":7482,"nodeType":78},{},[7483],{"data":7484,"marks":7485,"value":463,"nodeType":82},{},[],{"data":7487,"content":7488,"nodeType":87},{},[7489],{"data":7490,"marks":7491,"value":470,"nodeType":82},{},[],{"metadata":7493,"sys":7496,"fields":7501},{"tags":7494,"concepts":7495},[],[],{"space":7497,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7499,"publishedVersion":62,"revision":44,"locale":29},{"sys":7498},{"type":12,"linkType":13,"id":14},{"sys":7500},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7502},{"url":486,"details":7503,"fileName":492,"contentType":493},{"size":488,"image":7504},{"width":490,"height":491},{"sys":7506,"fields":7509},{"id":7507,"createdAt":7508},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":7510,"slug":7511,"articleIntro":7510,"category":7512},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[7513],{"metadata":7514,"sys":7517,"fields":7524},{"tags":7515,"concepts":7516},[],[],{"space":7518,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7520,"publishedVersion":442,"revision":62,"contentType":7522,"locale":29},{"sys":7519},{"type":12,"linkType":13,"id":14},{"sys":7521},{"id":21,"type":12,"linkType":22},{"sys":7523},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7525,"metaTitle":452,"metaDescription":453,"mainTitle":7526,"subtitle":471,"heroImage":7541,"ctaButton":494,"ctaLink":495},[451],{"data":7527,"content":7528,"nodeType":74},{},[7529,7535],{"data":7530,"content":7531,"nodeType":78},{},[7532],{"data":7533,"marks":7534,"value":463,"nodeType":82},{},[],{"data":7536,"content":7537,"nodeType":87},{},[7538],{"data":7539,"marks":7540,"value":470,"nodeType":82},{},[],{"metadata":7542,"sys":7545,"fields":7550},{"tags":7543,"concepts":7544},[],[],{"space":7546,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7548,"publishedVersion":62,"revision":44,"locale":29},{"sys":7547},{"type":12,"linkType":13,"id":14},{"sys":7549},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7551},{"url":486,"details":7552,"fileName":492,"contentType":493},{"size":488,"image":7553},{"width":490,"height":491},{"sys":7555,"fields":7558},{"id":7556,"createdAt":7557},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":7559,"slug":7560,"articleIntro":-1,"category":7561},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[7562],{"metadata":7563,"sys":7566,"fields":7573},{"tags":7564,"concepts":7565},[],[],{"space":7567,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7569,"publishedVersion":442,"revision":62,"contentType":7571,"locale":29},{"sys":7568},{"type":12,"linkType":13,"id":14},{"sys":7570},{"id":21,"type":12,"linkType":22},{"sys":7572},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7574,"metaTitle":452,"metaDescription":453,"mainTitle":7575,"subtitle":471,"heroImage":7590,"ctaButton":494,"ctaLink":495},[451],{"data":7576,"content":7577,"nodeType":74},{},[7578,7584],{"data":7579,"content":7580,"nodeType":78},{},[7581],{"data":7582,"marks":7583,"value":463,"nodeType":82},{},[],{"data":7585,"content":7586,"nodeType":87},{},[7587],{"data":7588,"marks":7589,"value":470,"nodeType":82},{},[],{"metadata":7591,"sys":7594,"fields":7599},{"tags":7592,"concepts":7593},[],[],{"space":7595,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7597,"publishedVersion":62,"revision":44,"locale":29},{"sys":7596},{"type":12,"linkType":13,"id":14},{"sys":7598},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7600},{"url":486,"details":7601,"fileName":492,"contentType":493},{"size":488,"image":7602},{"width":490,"height":491},{"sys":7604,"fields":7607},{"id":7605,"createdAt":7606},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":7608,"slug":7609,"articleIntro":-1,"category":7610},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[7611],{"metadata":7612,"sys":7615,"fields":7622},{"tags":7613,"concepts":7614},[],[],{"space":7616,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7618,"publishedVersion":442,"revision":62,"contentType":7620,"locale":29},{"sys":7617},{"type":12,"linkType":13,"id":14},{"sys":7619},{"id":21,"type":12,"linkType":22},{"sys":7621},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7623,"metaTitle":452,"metaDescription":453,"mainTitle":7624,"subtitle":471,"heroImage":7639,"ctaButton":494,"ctaLink":495},[451],{"data":7625,"content":7626,"nodeType":74},{},[7627,7633],{"data":7628,"content":7629,"nodeType":78},{},[7630],{"data":7631,"marks":7632,"value":463,"nodeType":82},{},[],{"data":7634,"content":7635,"nodeType":87},{},[7636],{"data":7637,"marks":7638,"value":470,"nodeType":82},{},[],{"metadata":7640,"sys":7643,"fields":7648},{"tags":7641,"concepts":7642},[],[],{"space":7644,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7646,"publishedVersion":62,"revision":44,"locale":29},{"sys":7645},{"type":12,"linkType":13,"id":14},{"sys":7647},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7649},{"url":486,"details":7650,"fileName":492,"contentType":493},{"size":488,"image":7651},{"width":490,"height":491},{"sys":7653,"fields":7656},{"id":7654,"createdAt":7655},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":7657,"slug":7658,"articleIntro":-1,"category":7659},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[7660],{"metadata":7661,"sys":7664,"fields":7671},{"tags":7662,"concepts":7663},[],[],{"space":7665,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7667,"publishedVersion":442,"revision":62,"contentType":7669,"locale":29},{"sys":7666},{"type":12,"linkType":13,"id":14},{"sys":7668},{"id":21,"type":12,"linkType":22},{"sys":7670},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7672,"metaTitle":452,"metaDescription":453,"mainTitle":7673,"subtitle":471,"heroImage":7688,"ctaButton":494,"ctaLink":495},[451],{"data":7674,"content":7675,"nodeType":74},{},[7676,7682],{"data":7677,"content":7678,"nodeType":78},{},[7679],{"data":7680,"marks":7681,"value":463,"nodeType":82},{},[],{"data":7683,"content":7684,"nodeType":87},{},[7685],{"data":7686,"marks":7687,"value":470,"nodeType":82},{},[],{"metadata":7689,"sys":7692,"fields":7697},{"tags":7690,"concepts":7691},[],[],{"space":7693,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7695,"publishedVersion":62,"revision":44,"locale":29},{"sys":7694},{"type":12,"linkType":13,"id":14},{"sys":7696},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7698},{"url":486,"details":7699,"fileName":492,"contentType":493},{"size":488,"image":7700},{"width":490,"height":491},{"sys":7702,"fields":7705},{"id":7703,"createdAt":7704},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":7706,"slug":7707,"articleIntro":7706,"category":7708},"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",[7709],{"metadata":7710,"sys":7713,"fields":7720},{"tags":7711,"concepts":7712},[],[],{"space":7714,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7716,"publishedVersion":442,"revision":62,"contentType":7718,"locale":29},{"sys":7715},{"type":12,"linkType":13,"id":14},{"sys":7717},{"id":21,"type":12,"linkType":22},{"sys":7719},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7721,"metaTitle":452,"metaDescription":453,"mainTitle":7722,"subtitle":471,"heroImage":7737,"ctaButton":494,"ctaLink":495},[451],{"data":7723,"content":7724,"nodeType":74},{},[7725,7731],{"data":7726,"content":7727,"nodeType":78},{},[7728],{"data":7729,"marks":7730,"value":463,"nodeType":82},{},[],{"data":7732,"content":7733,"nodeType":87},{},[7734],{"data":7735,"marks":7736,"value":470,"nodeType":82},{},[],{"metadata":7738,"sys":7741,"fields":7746},{"tags":7739,"concepts":7740},[],[],{"space":7742,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7744,"publishedVersion":62,"revision":44,"locale":29},{"sys":7743},{"type":12,"linkType":13,"id":14},{"sys":7745},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7747},{"url":486,"details":7748,"fileName":492,"contentType":493},{"size":488,"image":7749},{"width":490,"height":491},{"sys":7751,"fields":7754},{"id":7752,"createdAt":7753},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":7755,"slug":7756,"articleIntro":7755,"category":7757},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[7758],{"metadata":7759,"sys":7762,"fields":7769},{"tags":7760,"concepts":7761},[],[],{"space":7763,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7765,"publishedVersion":442,"revision":62,"contentType":7767,"locale":29},{"sys":7764},{"type":12,"linkType":13,"id":14},{"sys":7766},{"id":21,"type":12,"linkType":22},{"sys":7768},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7770,"metaTitle":452,"metaDescription":453,"mainTitle":7771,"subtitle":471,"heroImage":7786,"ctaButton":494,"ctaLink":495},[451],{"data":7772,"content":7773,"nodeType":74},{},[7774,7780],{"data":7775,"content":7776,"nodeType":78},{},[7777],{"data":7778,"marks":7779,"value":463,"nodeType":82},{},[],{"data":7781,"content":7782,"nodeType":87},{},[7783],{"data":7784,"marks":7785,"value":470,"nodeType":82},{},[],{"metadata":7787,"sys":7790,"fields":7795},{"tags":7788,"concepts":7789},[],[],{"space":7791,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7793,"publishedVersion":62,"revision":44,"locale":29},{"sys":7792},{"type":12,"linkType":13,"id":14},{"sys":7794},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7796},{"url":486,"details":7797,"fileName":492,"contentType":493},{"size":488,"image":7798},{"width":490,"height":491},{"sys":7800,"fields":7803},{"id":7801,"createdAt":7802},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":7804,"slug":7805,"articleIntro":7804,"category":7806},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[7807],{"metadata":7808,"sys":7811,"fields":7818},{"tags":7809,"concepts":7810},[],[],{"space":7812,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7814,"publishedVersion":442,"revision":62,"contentType":7816,"locale":29},{"sys":7813},{"type":12,"linkType":13,"id":14},{"sys":7815},{"id":21,"type":12,"linkType":22},{"sys":7817},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7819,"metaTitle":452,"metaDescription":453,"mainTitle":7820,"subtitle":471,"heroImage":7835,"ctaButton":494,"ctaLink":495},[451],{"data":7821,"content":7822,"nodeType":74},{},[7823,7829],{"data":7824,"content":7825,"nodeType":78},{},[7826],{"data":7827,"marks":7828,"value":463,"nodeType":82},{},[],{"data":7830,"content":7831,"nodeType":87},{},[7832],{"data":7833,"marks":7834,"value":470,"nodeType":82},{},[],{"metadata":7836,"sys":7839,"fields":7844},{"tags":7837,"concepts":7838},[],[],{"space":7840,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7842,"publishedVersion":62,"revision":44,"locale":29},{"sys":7841},{"type":12,"linkType":13,"id":14},{"sys":7843},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7845},{"url":486,"details":7846,"fileName":492,"contentType":493},{"size":488,"image":7847},{"width":490,"height":491},{"sys":7849,"fields":7852},{"id":7850,"createdAt":7851},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7853,"slug":7854,"articleIntro":7853,"category":7855},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7856],{"metadata":7857,"sys":7860,"fields":7867},{"tags":7858,"concepts":7859},[],[],{"space":7861,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7863,"publishedVersion":442,"revision":62,"contentType":7865,"locale":29},{"sys":7862},{"type":12,"linkType":13,"id":14},{"sys":7864},{"id":21,"type":12,"linkType":22},{"sys":7866},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7868,"metaTitle":452,"metaDescription":453,"mainTitle":7869,"subtitle":471,"heroImage":7884,"ctaButton":494,"ctaLink":495},[451],{"data":7870,"content":7871,"nodeType":74},{},[7872,7878],{"data":7873,"content":7874,"nodeType":78},{},[7875],{"data":7876,"marks":7877,"value":463,"nodeType":82},{},[],{"data":7879,"content":7880,"nodeType":87},{},[7881],{"data":7882,"marks":7883,"value":470,"nodeType":82},{},[],{"metadata":7885,"sys":7888,"fields":7893},{"tags":7886,"concepts":7887},[],[],{"space":7889,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7891,"publishedVersion":62,"revision":44,"locale":29},{"sys":7890},{"type":12,"linkType":13,"id":14},{"sys":7892},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7894},{"url":486,"details":7895,"fileName":492,"contentType":493},{"size":488,"image":7896},{"width":490,"height":491},{"sys":7898,"fields":7901},{"id":7899,"createdAt":7900},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":7902,"slug":7903,"articleIntro":-1,"category":7904},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[7905],{"metadata":7906,"sys":7909,"fields":7916},{"tags":7907,"concepts":7908},[],[],{"space":7910,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7912,"publishedVersion":442,"revision":62,"contentType":7914,"locale":29},{"sys":7911},{"type":12,"linkType":13,"id":14},{"sys":7913},{"id":21,"type":12,"linkType":22},{"sys":7915},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7917,"metaTitle":452,"metaDescription":453,"mainTitle":7918,"subtitle":471,"heroImage":7933,"ctaButton":494,"ctaLink":495},[451],{"data":7919,"content":7920,"nodeType":74},{},[7921,7927],{"data":7922,"content":7923,"nodeType":78},{},[7924],{"data":7925,"marks":7926,"value":463,"nodeType":82},{},[],{"data":7928,"content":7929,"nodeType":87},{},[7930],{"data":7931,"marks":7932,"value":470,"nodeType":82},{},[],{"metadata":7934,"sys":7937,"fields":7942},{"tags":7935,"concepts":7936},[],[],{"space":7938,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7940,"publishedVersion":62,"revision":44,"locale":29},{"sys":7939},{"type":12,"linkType":13,"id":14},{"sys":7941},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7943},{"url":486,"details":7944,"fileName":492,"contentType":493},{"size":488,"image":7945},{"width":490,"height":491},{"sys":7947,"fields":7950},{"id":7948,"createdAt":7949},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":7951,"slug":7952,"articleIntro":7951,"category":7953},"335 - Travaux en cours","compte-335-travaux-en-cours",[7954],{"metadata":7955,"sys":7958,"fields":7965},{"tags":7956,"concepts":7957},[],[],{"space":7959,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":7961,"publishedVersion":442,"revision":62,"contentType":7963,"locale":29},{"sys":7960},{"type":12,"linkType":13,"id":14},{"sys":7962},{"id":21,"type":12,"linkType":22},{"sys":7964},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":7966,"metaTitle":452,"metaDescription":453,"mainTitle":7967,"subtitle":471,"heroImage":7982,"ctaButton":494,"ctaLink":495},[451],{"data":7968,"content":7969,"nodeType":74},{},[7970,7976],{"data":7971,"content":7972,"nodeType":78},{},[7973],{"data":7974,"marks":7975,"value":463,"nodeType":82},{},[],{"data":7977,"content":7978,"nodeType":87},{},[7979],{"data":7980,"marks":7981,"value":470,"nodeType":82},{},[],{"metadata":7983,"sys":7986,"fields":7991},{"tags":7984,"concepts":7985},[],[],{"space":7987,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":7989,"publishedVersion":62,"revision":44,"locale":29},{"sys":7988},{"type":12,"linkType":13,"id":14},{"sys":7990},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":7992},{"url":486,"details":7993,"fileName":492,"contentType":493},{"size":488,"image":7994},{"width":490,"height":491},{"sys":7996,"fields":7999},{"id":7997,"createdAt":7998},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":8000,"slug":8001,"articleIntro":8000,"category":8002},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[8003],{"metadata":8004,"sys":8007,"fields":8014},{"tags":8005,"concepts":8006},[],[],{"space":8008,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8010,"publishedVersion":442,"revision":62,"contentType":8012,"locale":29},{"sys":8009},{"type":12,"linkType":13,"id":14},{"sys":8011},{"id":21,"type":12,"linkType":22},{"sys":8013},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8015,"metaTitle":452,"metaDescription":453,"mainTitle":8016,"subtitle":471,"heroImage":8031,"ctaButton":494,"ctaLink":495},[451],{"data":8017,"content":8018,"nodeType":74},{},[8019,8025],{"data":8020,"content":8021,"nodeType":78},{},[8022],{"data":8023,"marks":8024,"value":463,"nodeType":82},{},[],{"data":8026,"content":8027,"nodeType":87},{},[8028],{"data":8029,"marks":8030,"value":470,"nodeType":82},{},[],{"metadata":8032,"sys":8035,"fields":8040},{"tags":8033,"concepts":8034},[],[],{"space":8036,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8038,"publishedVersion":62,"revision":44,"locale":29},{"sys":8037},{"type":12,"linkType":13,"id":14},{"sys":8039},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8041},{"url":486,"details":8042,"fileName":492,"contentType":493},{"size":488,"image":8043},{"width":490,"height":491},{"sys":8045,"fields":8048},{"id":8046,"createdAt":8047},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":8049,"slug":8050,"articleIntro":8051,"category":8052},"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.",[8053],{"metadata":8054,"sys":8057,"fields":8064},{"tags":8055,"concepts":8056},[],[],{"space":8058,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8060,"publishedVersion":442,"revision":62,"contentType":8062,"locale":29},{"sys":8059},{"type":12,"linkType":13,"id":14},{"sys":8061},{"id":21,"type":12,"linkType":22},{"sys":8063},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8065,"metaTitle":452,"metaDescription":453,"mainTitle":8066,"subtitle":471,"heroImage":8081,"ctaButton":494,"ctaLink":495},[451],{"data":8067,"content":8068,"nodeType":74},{},[8069,8075],{"data":8070,"content":8071,"nodeType":78},{},[8072],{"data":8073,"marks":8074,"value":463,"nodeType":82},{},[],{"data":8076,"content":8077,"nodeType":87},{},[8078],{"data":8079,"marks":8080,"value":470,"nodeType":82},{},[],{"metadata":8082,"sys":8085,"fields":8090},{"tags":8083,"concepts":8084},[],[],{"space":8086,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8088,"publishedVersion":62,"revision":44,"locale":29},{"sys":8087},{"type":12,"linkType":13,"id":14},{"sys":8089},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8091},{"url":486,"details":8092,"fileName":492,"contentType":493},{"size":488,"image":8093},{"width":490,"height":491},{"sys":8095,"fields":8098},{"id":8096,"createdAt":8097},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":8099,"slug":8100,"articleIntro":8099,"category":8101},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[8102],{"metadata":8103,"sys":8106,"fields":8113},{"tags":8104,"concepts":8105},[],[],{"space":8107,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8109,"publishedVersion":442,"revision":62,"contentType":8111,"locale":29},{"sys":8108},{"type":12,"linkType":13,"id":14},{"sys":8110},{"id":21,"type":12,"linkType":22},{"sys":8112},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8114,"metaTitle":452,"metaDescription":453,"mainTitle":8115,"subtitle":471,"heroImage":8130,"ctaButton":494,"ctaLink":495},[451],{"data":8116,"content":8117,"nodeType":74},{},[8118,8124],{"data":8119,"content":8120,"nodeType":78},{},[8121],{"data":8122,"marks":8123,"value":463,"nodeType":82},{},[],{"data":8125,"content":8126,"nodeType":87},{},[8127],{"data":8128,"marks":8129,"value":470,"nodeType":82},{},[],{"metadata":8131,"sys":8134,"fields":8139},{"tags":8132,"concepts":8133},[],[],{"space":8135,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8137,"publishedVersion":62,"revision":44,"locale":29},{"sys":8136},{"type":12,"linkType":13,"id":14},{"sys":8138},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8140},{"url":486,"details":8141,"fileName":492,"contentType":493},{"size":488,"image":8142},{"width":490,"height":491},{"sys":8144,"fields":8147},{"id":8145,"createdAt":8146},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":8148,"slug":8149,"articleIntro":8148,"category":8150},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[8151],{"metadata":8152,"sys":8155,"fields":8162},{"tags":8153,"concepts":8154},[],[],{"space":8156,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8158,"publishedVersion":442,"revision":62,"contentType":8160,"locale":29},{"sys":8157},{"type":12,"linkType":13,"id":14},{"sys":8159},{"id":21,"type":12,"linkType":22},{"sys":8161},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8163,"metaTitle":452,"metaDescription":453,"mainTitle":8164,"subtitle":471,"heroImage":8179,"ctaButton":494,"ctaLink":495},[451],{"data":8165,"content":8166,"nodeType":74},{},[8167,8173],{"data":8168,"content":8169,"nodeType":78},{},[8170],{"data":8171,"marks":8172,"value":463,"nodeType":82},{},[],{"data":8174,"content":8175,"nodeType":87},{},[8176],{"data":8177,"marks":8178,"value":470,"nodeType":82},{},[],{"metadata":8180,"sys":8183,"fields":8188},{"tags":8181,"concepts":8182},[],[],{"space":8184,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8186,"publishedVersion":62,"revision":44,"locale":29},{"sys":8185},{"type":12,"linkType":13,"id":14},{"sys":8187},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8189},{"url":486,"details":8190,"fileName":492,"contentType":493},{"size":488,"image":8191},{"width":490,"height":491},{"sys":8193,"fields":8196},{"id":8194,"createdAt":8195},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":8197,"slug":8198,"articleIntro":-1,"category":8199},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[8200],{"metadata":8201,"sys":8204,"fields":8211},{"tags":8202,"concepts":8203},[],[],{"space":8205,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8207,"publishedVersion":442,"revision":62,"contentType":8209,"locale":29},{"sys":8206},{"type":12,"linkType":13,"id":14},{"sys":8208},{"id":21,"type":12,"linkType":22},{"sys":8210},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8212,"metaTitle":452,"metaDescription":453,"mainTitle":8213,"subtitle":471,"heroImage":8228,"ctaButton":494,"ctaLink":495},[451],{"data":8214,"content":8215,"nodeType":74},{},[8216,8222],{"data":8217,"content":8218,"nodeType":78},{},[8219],{"data":8220,"marks":8221,"value":463,"nodeType":82},{},[],{"data":8223,"content":8224,"nodeType":87},{},[8225],{"data":8226,"marks":8227,"value":470,"nodeType":82},{},[],{"metadata":8229,"sys":8232,"fields":8237},{"tags":8230,"concepts":8231},[],[],{"space":8233,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8235,"publishedVersion":62,"revision":44,"locale":29},{"sys":8234},{"type":12,"linkType":13,"id":14},{"sys":8236},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8238},{"url":486,"details":8239,"fileName":492,"contentType":493},{"size":488,"image":8240},{"width":490,"height":491},{"sys":8242,"fields":8244},{"id":8243,"createdAt":2560},"2faZxRvPQhG6UiwkwOCQNY",{"title":8245,"slug":8246,"articleIntro":8245,"category":8247},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[8248],{"metadata":8249,"sys":8252,"fields":8259},{"tags":8250,"concepts":8251},[],[],{"space":8253,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8255,"publishedVersion":442,"revision":62,"contentType":8257,"locale":29},{"sys":8254},{"type":12,"linkType":13,"id":14},{"sys":8256},{"id":21,"type":12,"linkType":22},{"sys":8258},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8260,"metaTitle":452,"metaDescription":453,"mainTitle":8261,"subtitle":471,"heroImage":8276,"ctaButton":494,"ctaLink":495},[451],{"data":8262,"content":8263,"nodeType":74},{},[8264,8270],{"data":8265,"content":8266,"nodeType":78},{},[8267],{"data":8268,"marks":8269,"value":463,"nodeType":82},{},[],{"data":8271,"content":8272,"nodeType":87},{},[8273],{"data":8274,"marks":8275,"value":470,"nodeType":82},{},[],{"metadata":8277,"sys":8280,"fields":8285},{"tags":8278,"concepts":8279},[],[],{"space":8281,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8283,"publishedVersion":62,"revision":44,"locale":29},{"sys":8282},{"type":12,"linkType":13,"id":14},{"sys":8284},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8286},{"url":486,"details":8287,"fileName":492,"contentType":493},{"size":488,"image":8288},{"width":490,"height":491},{"sys":8290,"fields":8293},{"id":8291,"createdAt":8292},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":8294,"slug":8295,"articleIntro":8294,"category":8296},"Compte 101 - Capital","compte-101-capital",[8297],{"metadata":8298,"sys":8301,"fields":8308},{"tags":8299,"concepts":8300},[],[],{"space":8302,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8304,"publishedVersion":442,"revision":62,"contentType":8306,"locale":29},{"sys":8303},{"type":12,"linkType":13,"id":14},{"sys":8305},{"id":21,"type":12,"linkType":22},{"sys":8307},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8309,"metaTitle":452,"metaDescription":453,"mainTitle":8310,"subtitle":471,"heroImage":8325,"ctaButton":494,"ctaLink":495},[451],{"data":8311,"content":8312,"nodeType":74},{},[8313,8319],{"data":8314,"content":8315,"nodeType":78},{},[8316],{"data":8317,"marks":8318,"value":463,"nodeType":82},{},[],{"data":8320,"content":8321,"nodeType":87},{},[8322],{"data":8323,"marks":8324,"value":470,"nodeType":82},{},[],{"metadata":8326,"sys":8329,"fields":8334},{"tags":8327,"concepts":8328},[],[],{"space":8330,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8332,"publishedVersion":62,"revision":44,"locale":29},{"sys":8331},{"type":12,"linkType":13,"id":14},{"sys":8333},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8335},{"url":486,"details":8336,"fileName":492,"contentType":493},{"size":488,"image":8337},{"width":490,"height":491},{"sys":8339,"fields":8342},{"id":8340,"createdAt":8341},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":8343,"slug":8344,"articleIntro":8343,"category":8345},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[8346],{"metadata":8347,"sys":8350,"fields":8357},{"tags":8348,"concepts":8349},[],[],{"space":8351,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8353,"publishedVersion":442,"revision":62,"contentType":8355,"locale":29},{"sys":8352},{"type":12,"linkType":13,"id":14},{"sys":8354},{"id":21,"type":12,"linkType":22},{"sys":8356},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8358,"metaTitle":452,"metaDescription":453,"mainTitle":8359,"subtitle":471,"heroImage":8374,"ctaButton":494,"ctaLink":495},[451],{"data":8360,"content":8361,"nodeType":74},{},[8362,8368],{"data":8363,"content":8364,"nodeType":78},{},[8365],{"data":8366,"marks":8367,"value":463,"nodeType":82},{},[],{"data":8369,"content":8370,"nodeType":87},{},[8371],{"data":8372,"marks":8373,"value":470,"nodeType":82},{},[],{"metadata":8375,"sys":8378,"fields":8383},{"tags":8376,"concepts":8377},[],[],{"space":8379,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8381,"publishedVersion":62,"revision":44,"locale":29},{"sys":8380},{"type":12,"linkType":13,"id":14},{"sys":8382},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8384},{"url":486,"details":8385,"fileName":492,"contentType":493},{"size":488,"image":8386},{"width":490,"height":491},{"sys":8388,"fields":8391},{"id":8389,"createdAt":8390},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":8392,"slug":8393,"articleIntro":8394,"category":8395},"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.",[8396],{"metadata":8397,"sys":8400,"fields":8407},{"tags":8398,"concepts":8399},[],[],{"space":8401,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8403,"publishedVersion":442,"revision":62,"contentType":8405,"locale":29},{"sys":8402},{"type":12,"linkType":13,"id":14},{"sys":8404},{"id":21,"type":12,"linkType":22},{"sys":8406},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8408,"metaTitle":452,"metaDescription":453,"mainTitle":8409,"subtitle":471,"heroImage":8424,"ctaButton":494,"ctaLink":495},[451],{"data":8410,"content":8411,"nodeType":74},{},[8412,8418],{"data":8413,"content":8414,"nodeType":78},{},[8415],{"data":8416,"marks":8417,"value":463,"nodeType":82},{},[],{"data":8419,"content":8420,"nodeType":87},{},[8421],{"data":8422,"marks":8423,"value":470,"nodeType":82},{},[],{"metadata":8425,"sys":8428,"fields":8433},{"tags":8426,"concepts":8427},[],[],{"space":8429,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8431,"publishedVersion":62,"revision":44,"locale":29},{"sys":8430},{"type":12,"linkType":13,"id":14},{"sys":8432},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8434},{"url":486,"details":8435,"fileName":492,"contentType":493},{"size":488,"image":8436},{"width":490,"height":491},{"sys":8438,"fields":8441},{"id":8439,"createdAt":8440},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":8442,"slug":8443,"articleIntro":8444,"category":8445},"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.",[8446],{"metadata":8447,"sys":8450,"fields":8457},{"tags":8448,"concepts":8449},[],[],{"space":8451,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8453,"publishedVersion":442,"revision":62,"contentType":8455,"locale":29},{"sys":8452},{"type":12,"linkType":13,"id":14},{"sys":8454},{"id":21,"type":12,"linkType":22},{"sys":8456},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8458,"metaTitle":452,"metaDescription":453,"mainTitle":8459,"subtitle":471,"heroImage":8474,"ctaButton":494,"ctaLink":495},[451],{"data":8460,"content":8461,"nodeType":74},{},[8462,8468],{"data":8463,"content":8464,"nodeType":78},{},[8465],{"data":8466,"marks":8467,"value":463,"nodeType":82},{},[],{"data":8469,"content":8470,"nodeType":87},{},[8471],{"data":8472,"marks":8473,"value":470,"nodeType":82},{},[],{"metadata":8475,"sys":8478,"fields":8483},{"tags":8476,"concepts":8477},[],[],{"space":8479,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8481,"publishedVersion":62,"revision":44,"locale":29},{"sys":8480},{"type":12,"linkType":13,"id":14},{"sys":8482},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8484},{"url":486,"details":8485,"fileName":492,"contentType":493},{"size":488,"image":8486},{"width":490,"height":491},{"sys":8488,"fields":8491},{"id":8489,"createdAt":8490},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":8492,"slug":8493,"articleIntro":8492,"category":8494},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[8495],{"metadata":8496,"sys":8499,"fields":8506},{"tags":8497,"concepts":8498},[],[],{"space":8500,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8502,"publishedVersion":442,"revision":62,"contentType":8504,"locale":29},{"sys":8501},{"type":12,"linkType":13,"id":14},{"sys":8503},{"id":21,"type":12,"linkType":22},{"sys":8505},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8507,"metaTitle":452,"metaDescription":453,"mainTitle":8508,"subtitle":471,"heroImage":8523,"ctaButton":494,"ctaLink":495},[451],{"data":8509,"content":8510,"nodeType":74},{},[8511,8517],{"data":8512,"content":8513,"nodeType":78},{},[8514],{"data":8515,"marks":8516,"value":463,"nodeType":82},{},[],{"data":8518,"content":8519,"nodeType":87},{},[8520],{"data":8521,"marks":8522,"value":470,"nodeType":82},{},[],{"metadata":8524,"sys":8527,"fields":8532},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8530,"publishedVersion":62,"revision":44,"locale":29},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8533},{"url":486,"details":8534,"fileName":492,"contentType":493},{"size":488,"image":8535},{"width":490,"height":491},{"sys":8537,"fields":8540},{"id":8538,"createdAt":8539},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":8541,"slug":8542,"articleIntro":8541,"category":8543},"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",[8544],{"metadata":8545,"sys":8548,"fields":8555},{"tags":8546,"concepts":8547},[],[],{"space":8549,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8551,"publishedVersion":442,"revision":62,"contentType":8553,"locale":29},{"sys":8550},{"type":12,"linkType":13,"id":14},{"sys":8552},{"id":21,"type":12,"linkType":22},{"sys":8554},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8556,"metaTitle":452,"metaDescription":453,"mainTitle":8557,"subtitle":471,"heroImage":8572,"ctaButton":494,"ctaLink":495},[451],{"data":8558,"content":8559,"nodeType":74},{},[8560,8566],{"data":8561,"content":8562,"nodeType":78},{},[8563],{"data":8564,"marks":8565,"value":463,"nodeType":82},{},[],{"data":8567,"content":8568,"nodeType":87},{},[8569],{"data":8570,"marks":8571,"value":470,"nodeType":82},{},[],{"metadata":8573,"sys":8576,"fields":8581},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8579,"publishedVersion":62,"revision":44,"locale":29},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8582},{"url":486,"details":8583,"fileName":492,"contentType":493},{"size":488,"image":8584},{"width":490,"height":491},{"sys":8586,"fields":8589},{"id":8587,"createdAt":8588},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":8590,"slug":8591,"articleIntro":-1,"category":8592},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[8593],{"metadata":8594,"sys":8597,"fields":8604},{"tags":8595,"concepts":8596},[],[],{"space":8598,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8600,"publishedVersion":442,"revision":62,"contentType":8602,"locale":29},{"sys":8599},{"type":12,"linkType":13,"id":14},{"sys":8601},{"id":21,"type":12,"linkType":22},{"sys":8603},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8605,"metaTitle":452,"metaDescription":453,"mainTitle":8606,"subtitle":471,"heroImage":8621,"ctaButton":494,"ctaLink":495},[451],{"data":8607,"content":8608,"nodeType":74},{},[8609,8615],{"data":8610,"content":8611,"nodeType":78},{},[8612],{"data":8613,"marks":8614,"value":463,"nodeType":82},{},[],{"data":8616,"content":8617,"nodeType":87},{},[8618],{"data":8619,"marks":8620,"value":470,"nodeType":82},{},[],{"metadata":8622,"sys":8625,"fields":8630},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8628,"publishedVersion":62,"revision":44,"locale":29},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8631},{"url":486,"details":8632,"fileName":492,"contentType":493},{"size":488,"image":8633},{"width":490,"height":491},{"sys":8635,"fields":8638},{"id":8636,"createdAt":8637},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":8639,"slug":8640,"articleIntro":8639,"category":8641},"68174 - Créances","compte-68174-creances",[8642],{"metadata":8643,"sys":8646,"fields":8653},{"tags":8644,"concepts":8645},[],[],{"space":8647,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8649,"publishedVersion":442,"revision":62,"contentType":8651,"locale":29},{"sys":8648},{"type":12,"linkType":13,"id":14},{"sys":8650},{"id":21,"type":12,"linkType":22},{"sys":8652},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8654,"metaTitle":452,"metaDescription":453,"mainTitle":8655,"subtitle":471,"heroImage":8670,"ctaButton":494,"ctaLink":495},[451],{"data":8656,"content":8657,"nodeType":74},{},[8658,8664],{"data":8659,"content":8660,"nodeType":78},{},[8661],{"data":8662,"marks":8663,"value":463,"nodeType":82},{},[],{"data":8665,"content":8666,"nodeType":87},{},[8667],{"data":8668,"marks":8669,"value":470,"nodeType":82},{},[],{"metadata":8671,"sys":8674,"fields":8679},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8677,"publishedVersion":62,"revision":44,"locale":29},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8680},{"url":486,"details":8681,"fileName":492,"contentType":493},{"size":488,"image":8682},{"width":490,"height":491},{"sys":8684,"fields":8687},{"id":8685,"createdAt":8686},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8688,"slug":8689,"articleIntro":-1,"category":8690},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8691],{"metadata":8692,"sys":8695,"fields":8702},{"tags":8693,"concepts":8694},[],[],{"space":8696,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8698,"publishedVersion":442,"revision":62,"contentType":8700,"locale":29},{"sys":8697},{"type":12,"linkType":13,"id":14},{"sys":8699},{"id":21,"type":12,"linkType":22},{"sys":8701},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8703,"metaTitle":452,"metaDescription":453,"mainTitle":8704,"subtitle":471,"heroImage":8719,"ctaButton":494,"ctaLink":495},[451],{"data":8705,"content":8706,"nodeType":74},{},[8707,8713],{"data":8708,"content":8709,"nodeType":78},{},[8710],{"data":8711,"marks":8712,"value":463,"nodeType":82},{},[],{"data":8714,"content":8715,"nodeType":87},{},[8716],{"data":8717,"marks":8718,"value":470,"nodeType":82},{},[],{"metadata":8720,"sys":8723,"fields":8728},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8726,"publishedVersion":62,"revision":44,"locale":29},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8729},{"url":486,"details":8730,"fileName":492,"contentType":493},{"size":488,"image":8731},{"width":490,"height":491},{"sys":8733,"fields":8736},{"id":8734,"createdAt":8735},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":8737,"slug":8738,"articleIntro":-1,"category":8739},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[8740],{"metadata":8741,"sys":8744,"fields":8751},{"tags":8742,"concepts":8743},[],[],{"space":8745,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8747,"publishedVersion":442,"revision":62,"contentType":8749,"locale":29},{"sys":8746},{"type":12,"linkType":13,"id":14},{"sys":8748},{"id":21,"type":12,"linkType":22},{"sys":8750},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8752,"metaTitle":452,"metaDescription":453,"mainTitle":8753,"subtitle":471,"heroImage":8768,"ctaButton":494,"ctaLink":495},[451],{"data":8754,"content":8755,"nodeType":74},{},[8756,8762],{"data":8757,"content":8758,"nodeType":78},{},[8759],{"data":8760,"marks":8761,"value":463,"nodeType":82},{},[],{"data":8763,"content":8764,"nodeType":87},{},[8765],{"data":8766,"marks":8767,"value":470,"nodeType":82},{},[],{"metadata":8769,"sys":8772,"fields":8777},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8775,"publishedVersion":62,"revision":44,"locale":29},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8778},{"url":486,"details":8779,"fileName":492,"contentType":493},{"size":488,"image":8780},{"width":490,"height":491},{"sys":8782,"fields":8785},{"id":8783,"createdAt":8784},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":8786,"slug":8787,"articleIntro":-1,"category":8788},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[8789],{"metadata":8790,"sys":8793,"fields":8800},{"tags":8791,"concepts":8792},[],[],{"space":8794,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8796,"publishedVersion":442,"revision":62,"contentType":8798,"locale":29},{"sys":8795},{"type":12,"linkType":13,"id":14},{"sys":8797},{"id":21,"type":12,"linkType":22},{"sys":8799},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8801,"metaTitle":452,"metaDescription":453,"mainTitle":8802,"subtitle":471,"heroImage":8817,"ctaButton":494,"ctaLink":495},[451],{"data":8803,"content":8804,"nodeType":74},{},[8805,8811],{"data":8806,"content":8807,"nodeType":78},{},[8808],{"data":8809,"marks":8810,"value":463,"nodeType":82},{},[],{"data":8812,"content":8813,"nodeType":87},{},[8814],{"data":8815,"marks":8816,"value":470,"nodeType":82},{},[],{"metadata":8818,"sys":8821,"fields":8826},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8824,"publishedVersion":62,"revision":44,"locale":29},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8827},{"url":486,"details":8828,"fileName":492,"contentType":493},{"size":488,"image":8829},{"width":490,"height":491},{"sys":8831,"fields":8834},{"id":8832,"createdAt":8833},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":8835,"slug":8836,"articleIntro":8835,"category":8837},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[8838],{"metadata":8839,"sys":8842,"fields":8849},{"tags":8840,"concepts":8841},[],[],{"space":8843,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8845,"publishedVersion":442,"revision":62,"contentType":8847,"locale":29},{"sys":8844},{"type":12,"linkType":13,"id":14},{"sys":8846},{"id":21,"type":12,"linkType":22},{"sys":8848},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8850,"metaTitle":452,"metaDescription":453,"mainTitle":8851,"subtitle":471,"heroImage":8866,"ctaButton":494,"ctaLink":495},[451],{"data":8852,"content":8853,"nodeType":74},{},[8854,8860],{"data":8855,"content":8856,"nodeType":78},{},[8857],{"data":8858,"marks":8859,"value":463,"nodeType":82},{},[],{"data":8861,"content":8862,"nodeType":87},{},[8863],{"data":8864,"marks":8865,"value":470,"nodeType":82},{},[],{"metadata":8867,"sys":8870,"fields":8875},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8873,"publishedVersion":62,"revision":44,"locale":29},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8876},{"url":486,"details":8877,"fileName":492,"contentType":493},{"size":488,"image":8878},{"width":490,"height":491},{"sys":8880,"fields":8883},{"id":8881,"createdAt":8882},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8884,"slug":8885,"articleIntro":8884,"category":8886},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8887],{"metadata":8888,"sys":8891,"fields":8898},{"tags":8889,"concepts":8890},[],[],{"space":8892,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8894,"publishedVersion":442,"revision":62,"contentType":8896,"locale":29},{"sys":8893},{"type":12,"linkType":13,"id":14},{"sys":8895},{"id":21,"type":12,"linkType":22},{"sys":8897},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8899,"metaTitle":452,"metaDescription":453,"mainTitle":8900,"subtitle":471,"heroImage":8915,"ctaButton":494,"ctaLink":495},[451],{"data":8901,"content":8902,"nodeType":74},{},[8903,8909],{"data":8904,"content":8905,"nodeType":78},{},[8906],{"data":8907,"marks":8908,"value":463,"nodeType":82},{},[],{"data":8910,"content":8911,"nodeType":87},{},[8912],{"data":8913,"marks":8914,"value":470,"nodeType":82},{},[],{"metadata":8916,"sys":8919,"fields":8924},{"tags":8917,"concepts":8918},[],[],{"space":8920,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8922,"publishedVersion":62,"revision":44,"locale":29},{"sys":8921},{"type":12,"linkType":13,"id":14},{"sys":8923},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8925},{"url":486,"details":8926,"fileName":492,"contentType":493},{"size":488,"image":8927},{"width":490,"height":491},{"sys":8929,"fields":8932},{"id":8930,"createdAt":8931},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":8933,"slug":8934,"articleIntro":-1,"category":8935},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[8936],{"metadata":8937,"sys":8940,"fields":8947},{"tags":8938,"concepts":8939},[],[],{"space":8941,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8943,"publishedVersion":442,"revision":62,"contentType":8945,"locale":29},{"sys":8942},{"type":12,"linkType":13,"id":14},{"sys":8944},{"id":21,"type":12,"linkType":22},{"sys":8946},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8948,"metaTitle":452,"metaDescription":453,"mainTitle":8949,"subtitle":471,"heroImage":8964,"ctaButton":494,"ctaLink":495},[451],{"data":8950,"content":8951,"nodeType":74},{},[8952,8958],{"data":8953,"content":8954,"nodeType":78},{},[8955],{"data":8956,"marks":8957,"value":463,"nodeType":82},{},[],{"data":8959,"content":8960,"nodeType":87},{},[8961],{"data":8962,"marks":8963,"value":470,"nodeType":82},{},[],{"metadata":8965,"sys":8968,"fields":8973},{"tags":8966,"concepts":8967},[],[],{"space":8969,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":8971,"publishedVersion":62,"revision":44,"locale":29},{"sys":8970},{"type":12,"linkType":13,"id":14},{"sys":8972},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":8974},{"url":486,"details":8975,"fileName":492,"contentType":493},{"size":488,"image":8976},{"width":490,"height":491},{"sys":8978,"fields":8981},{"id":8979,"createdAt":8980},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":8982,"slug":8983,"articleIntro":8982,"category":8984},"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",[8985],{"metadata":8986,"sys":8989,"fields":8996},{"tags":8987,"concepts":8988},[],[],{"space":8990,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":8992,"publishedVersion":442,"revision":62,"contentType":8994,"locale":29},{"sys":8991},{"type":12,"linkType":13,"id":14},{"sys":8993},{"id":21,"type":12,"linkType":22},{"sys":8995},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":8997,"metaTitle":452,"metaDescription":453,"mainTitle":8998,"subtitle":471,"heroImage":9013,"ctaButton":494,"ctaLink":495},[451],{"data":8999,"content":9000,"nodeType":74},{},[9001,9007],{"data":9002,"content":9003,"nodeType":78},{},[9004],{"data":9005,"marks":9006,"value":463,"nodeType":82},{},[],{"data":9008,"content":9009,"nodeType":87},{},[9010],{"data":9011,"marks":9012,"value":470,"nodeType":82},{},[],{"metadata":9014,"sys":9017,"fields":9022},{"tags":9015,"concepts":9016},[],[],{"space":9018,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9020,"publishedVersion":62,"revision":44,"locale":29},{"sys":9019},{"type":12,"linkType":13,"id":14},{"sys":9021},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9023},{"url":486,"details":9024,"fileName":492,"contentType":493},{"size":488,"image":9025},{"width":490,"height":491},{"sys":9027,"fields":9030},{"id":9028,"createdAt":9029},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":9031,"slug":9032,"articleIntro":9031,"category":9033},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[9034],{"metadata":9035,"sys":9038,"fields":9045},{"tags":9036,"concepts":9037},[],[],{"space":9039,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9041,"publishedVersion":442,"revision":62,"contentType":9043,"locale":29},{"sys":9040},{"type":12,"linkType":13,"id":14},{"sys":9042},{"id":21,"type":12,"linkType":22},{"sys":9044},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9046,"metaTitle":452,"metaDescription":453,"mainTitle":9047,"subtitle":471,"heroImage":9062,"ctaButton":494,"ctaLink":495},[451],{"data":9048,"content":9049,"nodeType":74},{},[9050,9056],{"data":9051,"content":9052,"nodeType":78},{},[9053],{"data":9054,"marks":9055,"value":463,"nodeType":82},{},[],{"data":9057,"content":9058,"nodeType":87},{},[9059],{"data":9060,"marks":9061,"value":470,"nodeType":82},{},[],{"metadata":9063,"sys":9066,"fields":9071},{"tags":9064,"concepts":9065},[],[],{"space":9067,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9069,"publishedVersion":62,"revision":44,"locale":29},{"sys":9068},{"type":12,"linkType":13,"id":14},{"sys":9070},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9072},{"url":486,"details":9073,"fileName":492,"contentType":493},{"size":488,"image":9074},{"width":490,"height":491},{"sys":9076,"fields":9079},{"id":9077,"createdAt":9078},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":9080,"slug":9081,"articleIntro":9080,"category":9082},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[9083],{"metadata":9084,"sys":9087,"fields":9094},{"tags":9085,"concepts":9086},[],[],{"space":9088,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9090,"publishedVersion":442,"revision":62,"contentType":9092,"locale":29},{"sys":9089},{"type":12,"linkType":13,"id":14},{"sys":9091},{"id":21,"type":12,"linkType":22},{"sys":9093},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9095,"metaTitle":452,"metaDescription":453,"mainTitle":9096,"subtitle":471,"heroImage":9111,"ctaButton":494,"ctaLink":495},[451],{"data":9097,"content":9098,"nodeType":74},{},[9099,9105],{"data":9100,"content":9101,"nodeType":78},{},[9102],{"data":9103,"marks":9104,"value":463,"nodeType":82},{},[],{"data":9106,"content":9107,"nodeType":87},{},[9108],{"data":9109,"marks":9110,"value":470,"nodeType":82},{},[],{"metadata":9112,"sys":9115,"fields":9120},{"tags":9113,"concepts":9114},[],[],{"space":9116,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9118,"publishedVersion":62,"revision":44,"locale":29},{"sys":9117},{"type":12,"linkType":13,"id":14},{"sys":9119},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9121},{"url":486,"details":9122,"fileName":492,"contentType":493},{"size":488,"image":9123},{"width":490,"height":491},{"sys":9125,"fields":9128},{"id":9126,"createdAt":9127},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":9129,"slug":9130,"articleIntro":9129,"category":9131},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[9132],{"metadata":9133,"sys":9136,"fields":9143},{"tags":9134,"concepts":9135},[],[],{"space":9137,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9139,"publishedVersion":442,"revision":62,"contentType":9141,"locale":29},{"sys":9138},{"type":12,"linkType":13,"id":14},{"sys":9140},{"id":21,"type":12,"linkType":22},{"sys":9142},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9144,"metaTitle":452,"metaDescription":453,"mainTitle":9145,"subtitle":471,"heroImage":9160,"ctaButton":494,"ctaLink":495},[451],{"data":9146,"content":9147,"nodeType":74},{},[9148,9154],{"data":9149,"content":9150,"nodeType":78},{},[9151],{"data":9152,"marks":9153,"value":463,"nodeType":82},{},[],{"data":9155,"content":9156,"nodeType":87},{},[9157],{"data":9158,"marks":9159,"value":470,"nodeType":82},{},[],{"metadata":9161,"sys":9164,"fields":9169},{"tags":9162,"concepts":9163},[],[],{"space":9165,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9167,"publishedVersion":62,"revision":44,"locale":29},{"sys":9166},{"type":12,"linkType":13,"id":14},{"sys":9168},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9170},{"url":486,"details":9171,"fileName":492,"contentType":493},{"size":488,"image":9172},{"width":490,"height":491},{"sys":9174,"fields":9177},{"id":9175,"createdAt":9176},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":9178,"slug":9179,"articleIntro":9178,"category":9180},"2313 - Constructions","compte-2313-constructions",[9181],{"metadata":9182,"sys":9185,"fields":9192},{"tags":9183,"concepts":9184},[],[],{"space":9186,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9188,"publishedVersion":442,"revision":62,"contentType":9190,"locale":29},{"sys":9187},{"type":12,"linkType":13,"id":14},{"sys":9189},{"id":21,"type":12,"linkType":22},{"sys":9191},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9193,"metaTitle":452,"metaDescription":453,"mainTitle":9194,"subtitle":471,"heroImage":9209,"ctaButton":494,"ctaLink":495},[451],{"data":9195,"content":9196,"nodeType":74},{},[9197,9203],{"data":9198,"content":9199,"nodeType":78},{},[9200],{"data":9201,"marks":9202,"value":463,"nodeType":82},{},[],{"data":9204,"content":9205,"nodeType":87},{},[9206],{"data":9207,"marks":9208,"value":470,"nodeType":82},{},[],{"metadata":9210,"sys":9213,"fields":9218},{"tags":9211,"concepts":9212},[],[],{"space":9214,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9216,"publishedVersion":62,"revision":44,"locale":29},{"sys":9215},{"type":12,"linkType":13,"id":14},{"sys":9217},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9219},{"url":486,"details":9220,"fileName":492,"contentType":493},{"size":488,"image":9221},{"width":490,"height":491},{"sys":9223,"fields":9226},{"id":9224,"createdAt":9225},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":9227,"slug":9228,"articleIntro":9227,"category":9229},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[9230],{"metadata":9231,"sys":9234,"fields":9241},{"tags":9232,"concepts":9233},[],[],{"space":9235,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9237,"publishedVersion":442,"revision":62,"contentType":9239,"locale":29},{"sys":9236},{"type":12,"linkType":13,"id":14},{"sys":9238},{"id":21,"type":12,"linkType":22},{"sys":9240},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9242,"metaTitle":452,"metaDescription":453,"mainTitle":9243,"subtitle":471,"heroImage":9258,"ctaButton":494,"ctaLink":495},[451],{"data":9244,"content":9245,"nodeType":74},{},[9246,9252],{"data":9247,"content":9248,"nodeType":78},{},[9249],{"data":9250,"marks":9251,"value":463,"nodeType":82},{},[],{"data":9253,"content":9254,"nodeType":87},{},[9255],{"data":9256,"marks":9257,"value":470,"nodeType":82},{},[],{"metadata":9259,"sys":9262,"fields":9267},{"tags":9260,"concepts":9261},[],[],{"space":9263,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9265,"publishedVersion":62,"revision":44,"locale":29},{"sys":9264},{"type":12,"linkType":13,"id":14},{"sys":9266},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9268},{"url":486,"details":9269,"fileName":492,"contentType":493},{"size":488,"image":9270},{"width":490,"height":491},{"sys":9272,"fields":9275},{"id":9273,"createdAt":9274},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":9276,"slug":9277,"articleIntro":-1,"category":9278},"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",[9279],{"metadata":9280,"sys":9283,"fields":9290},{"tags":9281,"concepts":9282},[],[],{"space":9284,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9286,"publishedVersion":442,"revision":62,"contentType":9288,"locale":29},{"sys":9285},{"type":12,"linkType":13,"id":14},{"sys":9287},{"id":21,"type":12,"linkType":22},{"sys":9289},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9291,"metaTitle":452,"metaDescription":453,"mainTitle":9292,"subtitle":471,"heroImage":9307,"ctaButton":494,"ctaLink":495},[451],{"data":9293,"content":9294,"nodeType":74},{},[9295,9301],{"data":9296,"content":9297,"nodeType":78},{},[9298],{"data":9299,"marks":9300,"value":463,"nodeType":82},{},[],{"data":9302,"content":9303,"nodeType":87},{},[9304],{"data":9305,"marks":9306,"value":470,"nodeType":82},{},[],{"metadata":9308,"sys":9311,"fields":9316},{"tags":9309,"concepts":9310},[],[],{"space":9312,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9314,"publishedVersion":62,"revision":44,"locale":29},{"sys":9313},{"type":12,"linkType":13,"id":14},{"sys":9315},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9317},{"url":486,"details":9318,"fileName":492,"contentType":493},{"size":488,"image":9319},{"width":490,"height":491},{"sys":9321,"fields":9324},{"id":9322,"createdAt":9323},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":9325,"slug":9326,"articleIntro":9325,"category":9327},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[9328],{"metadata":9329,"sys":9332,"fields":9339},{"tags":9330,"concepts":9331},[],[],{"space":9333,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9335,"publishedVersion":442,"revision":62,"contentType":9337,"locale":29},{"sys":9334},{"type":12,"linkType":13,"id":14},{"sys":9336},{"id":21,"type":12,"linkType":22},{"sys":9338},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9340,"metaTitle":452,"metaDescription":453,"mainTitle":9341,"subtitle":471,"heroImage":9356,"ctaButton":494,"ctaLink":495},[451],{"data":9342,"content":9343,"nodeType":74},{},[9344,9350],{"data":9345,"content":9346,"nodeType":78},{},[9347],{"data":9348,"marks":9349,"value":463,"nodeType":82},{},[],{"data":9351,"content":9352,"nodeType":87},{},[9353],{"data":9354,"marks":9355,"value":470,"nodeType":82},{},[],{"metadata":9357,"sys":9360,"fields":9365},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9363,"publishedVersion":62,"revision":44,"locale":29},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9366},{"url":486,"details":9367,"fileName":492,"contentType":493},{"size":488,"image":9368},{"width":490,"height":491},{"sys":9370,"fields":9373},{"id":9371,"createdAt":9372},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":9374,"slug":9375,"articleIntro":9374,"category":9376},"Compte 6237 - Publications","compte-6237-publications",[9377],{"metadata":9378,"sys":9381,"fields":9388},{"tags":9379,"concepts":9380},[],[],{"space":9382,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9384,"publishedVersion":442,"revision":62,"contentType":9386,"locale":29},{"sys":9383},{"type":12,"linkType":13,"id":14},{"sys":9385},{"id":21,"type":12,"linkType":22},{"sys":9387},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9389,"metaTitle":452,"metaDescription":453,"mainTitle":9390,"subtitle":471,"heroImage":9405,"ctaButton":494,"ctaLink":495},[451],{"data":9391,"content":9392,"nodeType":74},{},[9393,9399],{"data":9394,"content":9395,"nodeType":78},{},[9396],{"data":9397,"marks":9398,"value":463,"nodeType":82},{},[],{"data":9400,"content":9401,"nodeType":87},{},[9402],{"data":9403,"marks":9404,"value":470,"nodeType":82},{},[],{"metadata":9406,"sys":9409,"fields":9414},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9412,"publishedVersion":62,"revision":44,"locale":29},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9415},{"url":486,"details":9416,"fileName":492,"contentType":493},{"size":488,"image":9417},{"width":490,"height":491},{"sys":9419,"fields":9422},{"id":9420,"createdAt":9421},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":9423,"slug":9424,"articleIntro":9423,"category":9425},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[9426],{"metadata":9427,"sys":9430,"fields":9437},{"tags":9428,"concepts":9429},[],[],{"space":9431,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9433,"publishedVersion":442,"revision":62,"contentType":9435,"locale":29},{"sys":9432},{"type":12,"linkType":13,"id":14},{"sys":9434},{"id":21,"type":12,"linkType":22},{"sys":9436},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9438,"metaTitle":452,"metaDescription":453,"mainTitle":9439,"subtitle":471,"heroImage":9454,"ctaButton":494,"ctaLink":495},[451],{"data":9440,"content":9441,"nodeType":74},{},[9442,9448],{"data":9443,"content":9444,"nodeType":78},{},[9445],{"data":9446,"marks":9447,"value":463,"nodeType":82},{},[],{"data":9449,"content":9450,"nodeType":87},{},[9451],{"data":9452,"marks":9453,"value":470,"nodeType":82},{},[],{"metadata":9455,"sys":9458,"fields":9463},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9461,"publishedVersion":62,"revision":44,"locale":29},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9464},{"url":486,"details":9465,"fileName":492,"contentType":493},{"size":488,"image":9466},{"width":490,"height":491},{"sys":9468,"fields":9471},{"id":9469,"createdAt":9470},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":9472,"slug":9473,"articleIntro":9472,"category":9474},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[9475],{"metadata":9476,"sys":9479,"fields":9486},{"tags":9477,"concepts":9478},[],[],{"space":9480,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9482,"publishedVersion":442,"revision":62,"contentType":9484,"locale":29},{"sys":9481},{"type":12,"linkType":13,"id":14},{"sys":9483},{"id":21,"type":12,"linkType":22},{"sys":9485},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9487,"metaTitle":452,"metaDescription":453,"mainTitle":9488,"subtitle":471,"heroImage":9503,"ctaButton":494,"ctaLink":495},[451],{"data":9489,"content":9490,"nodeType":74},{},[9491,9497],{"data":9492,"content":9493,"nodeType":78},{},[9494],{"data":9495,"marks":9496,"value":463,"nodeType":82},{},[],{"data":9498,"content":9499,"nodeType":87},{},[9500],{"data":9501,"marks":9502,"value":470,"nodeType":82},{},[],{"metadata":9504,"sys":9507,"fields":9512},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9510,"publishedVersion":62,"revision":44,"locale":29},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9513},{"url":486,"details":9514,"fileName":492,"contentType":493},{"size":488,"image":9515},{"width":490,"height":491},{"sys":9517,"fields":9520},{"id":9518,"createdAt":9519},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":9521,"slug":9522,"articleIntro":9521,"category":9523},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[9524],{"metadata":9525,"sys":9528,"fields":9535},{"tags":9526,"concepts":9527},[],[],{"space":9529,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9531,"publishedVersion":442,"revision":62,"contentType":9533,"locale":29},{"sys":9530},{"type":12,"linkType":13,"id":14},{"sys":9532},{"id":21,"type":12,"linkType":22},{"sys":9534},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9536,"metaTitle":452,"metaDescription":453,"mainTitle":9537,"subtitle":471,"heroImage":9552,"ctaButton":494,"ctaLink":495},[451],{"data":9538,"content":9539,"nodeType":74},{},[9540,9546],{"data":9541,"content":9542,"nodeType":78},{},[9543],{"data":9544,"marks":9545,"value":463,"nodeType":82},{},[],{"data":9547,"content":9548,"nodeType":87},{},[9549],{"data":9550,"marks":9551,"value":470,"nodeType":82},{},[],{"metadata":9553,"sys":9556,"fields":9561},{"tags":9554,"concepts":9555},[],[],{"space":9557,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9559,"publishedVersion":62,"revision":44,"locale":29},{"sys":9558},{"type":12,"linkType":13,"id":14},{"sys":9560},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9562},{"url":486,"details":9563,"fileName":492,"contentType":493},{"size":488,"image":9564},{"width":490,"height":491},{"sys":9566,"fields":9569},{"id":9567,"createdAt":9568},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":9570,"slug":9571,"articleIntro":9570,"category":9572},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[9573],{"metadata":9574,"sys":9577,"fields":9584},{"tags":9575,"concepts":9576},[],[],{"space":9578,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9580,"publishedVersion":442,"revision":62,"contentType":9582,"locale":29},{"sys":9579},{"type":12,"linkType":13,"id":14},{"sys":9581},{"id":21,"type":12,"linkType":22},{"sys":9583},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9585,"metaTitle":452,"metaDescription":453,"mainTitle":9586,"subtitle":471,"heroImage":9601,"ctaButton":494,"ctaLink":495},[451],{"data":9587,"content":9588,"nodeType":74},{},[9589,9595],{"data":9590,"content":9591,"nodeType":78},{},[9592],{"data":9593,"marks":9594,"value":463,"nodeType":82},{},[],{"data":9596,"content":9597,"nodeType":87},{},[9598],{"data":9599,"marks":9600,"value":470,"nodeType":82},{},[],{"metadata":9602,"sys":9605,"fields":9610},{"tags":9603,"concepts":9604},[],[],{"space":9606,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9608,"publishedVersion":62,"revision":44,"locale":29},{"sys":9607},{"type":12,"linkType":13,"id":14},{"sys":9609},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9611},{"url":486,"details":9612,"fileName":492,"contentType":493},{"size":488,"image":9613},{"width":490,"height":491},{"sys":9615,"fields":9618},{"id":9616,"createdAt":9617},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":9619,"slug":9620,"articleIntro":9619,"category":9621},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[9622],{"metadata":9623,"sys":9626,"fields":9633},{"tags":9624,"concepts":9625},[],[],{"space":9627,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9629,"publishedVersion":442,"revision":62,"contentType":9631,"locale":29},{"sys":9628},{"type":12,"linkType":13,"id":14},{"sys":9630},{"id":21,"type":12,"linkType":22},{"sys":9632},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9634,"metaTitle":452,"metaDescription":453,"mainTitle":9635,"subtitle":471,"heroImage":9650,"ctaButton":494,"ctaLink":495},[451],{"data":9636,"content":9637,"nodeType":74},{},[9638,9644],{"data":9639,"content":9640,"nodeType":78},{},[9641],{"data":9642,"marks":9643,"value":463,"nodeType":82},{},[],{"data":9645,"content":9646,"nodeType":87},{},[9647],{"data":9648,"marks":9649,"value":470,"nodeType":82},{},[],{"metadata":9651,"sys":9654,"fields":9659},{"tags":9652,"concepts":9653},[],[],{"space":9655,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9657,"publishedVersion":62,"revision":44,"locale":29},{"sys":9656},{"type":12,"linkType":13,"id":14},{"sys":9658},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9660},{"url":486,"details":9661,"fileName":492,"contentType":493},{"size":488,"image":9662},{"width":490,"height":491},{"sys":9664,"fields":9667},{"id":9665,"createdAt":9666},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":9668,"slug":9669,"articleIntro":9668,"category":9670},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[9671],{"metadata":9672,"sys":9675,"fields":9682},{"tags":9673,"concepts":9674},[],[],{"space":9676,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9678,"publishedVersion":442,"revision":62,"contentType":9680,"locale":29},{"sys":9677},{"type":12,"linkType":13,"id":14},{"sys":9679},{"id":21,"type":12,"linkType":22},{"sys":9681},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9683,"metaTitle":452,"metaDescription":453,"mainTitle":9684,"subtitle":471,"heroImage":9699,"ctaButton":494,"ctaLink":495},[451],{"data":9685,"content":9686,"nodeType":74},{},[9687,9693],{"data":9688,"content":9689,"nodeType":78},{},[9690],{"data":9691,"marks":9692,"value":463,"nodeType":82},{},[],{"data":9694,"content":9695,"nodeType":87},{},[9696],{"data":9697,"marks":9698,"value":470,"nodeType":82},{},[],{"metadata":9700,"sys":9703,"fields":9708},{"tags":9701,"concepts":9702},[],[],{"space":9704,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9706,"publishedVersion":62,"revision":44,"locale":29},{"sys":9705},{"type":12,"linkType":13,"id":14},{"sys":9707},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9709},{"url":486,"details":9710,"fileName":492,"contentType":493},{"size":488,"image":9711},{"width":490,"height":491},{"sys":9713,"fields":9716},{"id":9714,"createdAt":9715},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":9717,"slug":9718,"articleIntro":9717,"category":9719},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[9720],{"metadata":9721,"sys":9724,"fields":9731},{"tags":9722,"concepts":9723},[],[],{"space":9725,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9727,"publishedVersion":442,"revision":62,"contentType":9729,"locale":29},{"sys":9726},{"type":12,"linkType":13,"id":14},{"sys":9728},{"id":21,"type":12,"linkType":22},{"sys":9730},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9732,"metaTitle":452,"metaDescription":453,"mainTitle":9733,"subtitle":471,"heroImage":9748,"ctaButton":494,"ctaLink":495},[451],{"data":9734,"content":9735,"nodeType":74},{},[9736,9742],{"data":9737,"content":9738,"nodeType":78},{},[9739],{"data":9740,"marks":9741,"value":463,"nodeType":82},{},[],{"data":9743,"content":9744,"nodeType":87},{},[9745],{"data":9746,"marks":9747,"value":470,"nodeType":82},{},[],{"metadata":9749,"sys":9752,"fields":9757},{"tags":9750,"concepts":9751},[],[],{"space":9753,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9755,"publishedVersion":62,"revision":44,"locale":29},{"sys":9754},{"type":12,"linkType":13,"id":14},{"sys":9756},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9758},{"url":486,"details":9759,"fileName":492,"contentType":493},{"size":488,"image":9760},{"width":490,"height":491},{"sys":9762,"fields":9765},{"id":9763,"createdAt":9764},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":9766,"slug":9767,"articleIntro":-1,"category":9768},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[9769],{"metadata":9770,"sys":9773,"fields":9780},{"tags":9771,"concepts":9772},[],[],{"space":9774,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9776,"publishedVersion":442,"revision":62,"contentType":9778,"locale":29},{"sys":9775},{"type":12,"linkType":13,"id":14},{"sys":9777},{"id":21,"type":12,"linkType":22},{"sys":9779},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9781,"metaTitle":452,"metaDescription":453,"mainTitle":9782,"subtitle":471,"heroImage":9797,"ctaButton":494,"ctaLink":495},[451],{"data":9783,"content":9784,"nodeType":74},{},[9785,9791],{"data":9786,"content":9787,"nodeType":78},{},[9788],{"data":9789,"marks":9790,"value":463,"nodeType":82},{},[],{"data":9792,"content":9793,"nodeType":87},{},[9794],{"data":9795,"marks":9796,"value":470,"nodeType":82},{},[],{"metadata":9798,"sys":9801,"fields":9806},{"tags":9799,"concepts":9800},[],[],{"space":9802,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9804,"publishedVersion":62,"revision":44,"locale":29},{"sys":9803},{"type":12,"linkType":13,"id":14},{"sys":9805},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9807},{"url":486,"details":9808,"fileName":492,"contentType":493},{"size":488,"image":9809},{"width":490,"height":491},{"sys":9811,"fields":9814},{"id":9812,"createdAt":9813},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":9815,"slug":9816,"articleIntro":9817,"category":9818},"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.",[9819],{"metadata":9820,"sys":9823,"fields":9830},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9826,"publishedVersion":442,"revision":62,"contentType":9828,"locale":29},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":21,"type":12,"linkType":22},{"sys":9829},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9831,"metaTitle":452,"metaDescription":453,"mainTitle":9832,"subtitle":471,"heroImage":9847,"ctaButton":494,"ctaLink":495},[451],{"data":9833,"content":9834,"nodeType":74},{},[9835,9841],{"data":9836,"content":9837,"nodeType":78},{},[9838],{"data":9839,"marks":9840,"value":463,"nodeType":82},{},[],{"data":9842,"content":9843,"nodeType":87},{},[9844],{"data":9845,"marks":9846,"value":470,"nodeType":82},{},[],{"metadata":9848,"sys":9851,"fields":9856},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9854,"publishedVersion":62,"revision":44,"locale":29},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9857},{"url":486,"details":9858,"fileName":492,"contentType":493},{"size":488,"image":9859},{"width":490,"height":491},{"sys":9861,"fields":9864},{"id":9862,"createdAt":9863},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9865,"slug":9866,"articleIntro":9865,"category":9867},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9868],{"metadata":9869,"sys":9872,"fields":9879},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9875,"publishedVersion":442,"revision":62,"contentType":9877,"locale":29},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":21,"type":12,"linkType":22},{"sys":9878},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9880,"metaTitle":452,"metaDescription":453,"mainTitle":9881,"subtitle":471,"heroImage":9896,"ctaButton":494,"ctaLink":495},[451],{"data":9882,"content":9883,"nodeType":74},{},[9884,9890],{"data":9885,"content":9886,"nodeType":78},{},[9887],{"data":9888,"marks":9889,"value":463,"nodeType":82},{},[],{"data":9891,"content":9892,"nodeType":87},{},[9893],{"data":9894,"marks":9895,"value":470,"nodeType":82},{},[],{"metadata":9897,"sys":9900,"fields":9905},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9903,"publishedVersion":62,"revision":44,"locale":29},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9906},{"url":486,"details":9907,"fileName":492,"contentType":493},{"size":488,"image":9908},{"width":490,"height":491},{"sys":9910,"fields":9913},{"id":9911,"createdAt":9912},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":9914,"slug":9915,"articleIntro":9914,"category":9916},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[9917],{"metadata":9918,"sys":9921,"fields":9928},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9924,"publishedVersion":442,"revision":62,"contentType":9926,"locale":29},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":21,"type":12,"linkType":22},{"sys":9927},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9929,"metaTitle":452,"metaDescription":453,"mainTitle":9930,"subtitle":471,"heroImage":9945,"ctaButton":494,"ctaLink":495},[451],{"data":9931,"content":9932,"nodeType":74},{},[9933,9939],{"data":9934,"content":9935,"nodeType":78},{},[9936],{"data":9937,"marks":9938,"value":463,"nodeType":82},{},[],{"data":9940,"content":9941,"nodeType":87},{},[9942],{"data":9943,"marks":9944,"value":470,"nodeType":82},{},[],{"metadata":9946,"sys":9949,"fields":9954},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":9952,"publishedVersion":62,"revision":44,"locale":29},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":9955},{"url":486,"details":9956,"fileName":492,"contentType":493},{"size":488,"image":9957},{"width":490,"height":491},{"sys":9959,"fields":9962},{"id":9960,"createdAt":9961},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":9963,"slug":9964,"articleIntro":9963,"category":9965},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[9966],{"metadata":9967,"sys":9970,"fields":9977},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":9973,"publishedVersion":442,"revision":62,"contentType":9975,"locale":29},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":21,"type":12,"linkType":22},{"sys":9976},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":9978,"metaTitle":452,"metaDescription":453,"mainTitle":9979,"subtitle":471,"heroImage":9994,"ctaButton":494,"ctaLink":495},[451],{"data":9980,"content":9981,"nodeType":74},{},[9982,9988],{"data":9983,"content":9984,"nodeType":78},{},[9985],{"data":9986,"marks":9987,"value":463,"nodeType":82},{},[],{"data":9989,"content":9990,"nodeType":87},{},[9991],{"data":9992,"marks":9993,"value":470,"nodeType":82},{},[],{"metadata":9995,"sys":9998,"fields":10003},{"tags":9996,"concepts":9997},[],[],{"space":9999,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10001,"publishedVersion":62,"revision":44,"locale":29},{"sys":10000},{"type":12,"linkType":13,"id":14},{"sys":10002},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10004},{"url":486,"details":10005,"fileName":492,"contentType":493},{"size":488,"image":10006},{"width":490,"height":491},{"sys":10008,"fields":10011},{"id":10009,"createdAt":10010},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":10012,"slug":10013,"articleIntro":10012,"category":10014},"4558 - Intérêts courus","compte-4558-interets-courus",[10015],{"metadata":10016,"sys":10019,"fields":10026},{"tags":10017,"concepts":10018},[],[],{"space":10020,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10022,"publishedVersion":442,"revision":62,"contentType":10024,"locale":29},{"sys":10021},{"type":12,"linkType":13,"id":14},{"sys":10023},{"id":21,"type":12,"linkType":22},{"sys":10025},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10027,"metaTitle":452,"metaDescription":453,"mainTitle":10028,"subtitle":471,"heroImage":10043,"ctaButton":494,"ctaLink":495},[451],{"data":10029,"content":10030,"nodeType":74},{},[10031,10037],{"data":10032,"content":10033,"nodeType":78},{},[10034],{"data":10035,"marks":10036,"value":463,"nodeType":82},{},[],{"data":10038,"content":10039,"nodeType":87},{},[10040],{"data":10041,"marks":10042,"value":470,"nodeType":82},{},[],{"metadata":10044,"sys":10047,"fields":10052},{"tags":10045,"concepts":10046},[],[],{"space":10048,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10050,"publishedVersion":62,"revision":44,"locale":29},{"sys":10049},{"type":12,"linkType":13,"id":14},{"sys":10051},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10053},{"url":486,"details":10054,"fileName":492,"contentType":493},{"size":488,"image":10055},{"width":490,"height":491},{"sys":10057,"fields":10060},{"id":10058,"createdAt":10059},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":10061,"slug":10062,"articleIntro":10061,"category":10063},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[10064],{"metadata":10065,"sys":10068,"fields":10075},{"tags":10066,"concepts":10067},[],[],{"space":10069,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10071,"publishedVersion":442,"revision":62,"contentType":10073,"locale":29},{"sys":10070},{"type":12,"linkType":13,"id":14},{"sys":10072},{"id":21,"type":12,"linkType":22},{"sys":10074},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10076,"metaTitle":452,"metaDescription":453,"mainTitle":10077,"subtitle":471,"heroImage":10092,"ctaButton":494,"ctaLink":495},[451],{"data":10078,"content":10079,"nodeType":74},{},[10080,10086],{"data":10081,"content":10082,"nodeType":78},{},[10083],{"data":10084,"marks":10085,"value":463,"nodeType":82},{},[],{"data":10087,"content":10088,"nodeType":87},{},[10089],{"data":10090,"marks":10091,"value":470,"nodeType":82},{},[],{"metadata":10093,"sys":10096,"fields":10101},{"tags":10094,"concepts":10095},[],[],{"space":10097,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10099,"publishedVersion":62,"revision":44,"locale":29},{"sys":10098},{"type":12,"linkType":13,"id":14},{"sys":10100},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10102},{"url":486,"details":10103,"fileName":492,"contentType":493},{"size":488,"image":10104},{"width":490,"height":491},{"sys":10106,"fields":10109},{"id":10107,"createdAt":10108},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10110,"slug":10111,"articleIntro":10110,"category":10112},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10113],{"metadata":10114,"sys":10117,"fields":10124},{"tags":10115,"concepts":10116},[],[],{"space":10118,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10120,"publishedVersion":442,"revision":62,"contentType":10122,"locale":29},{"sys":10119},{"type":12,"linkType":13,"id":14},{"sys":10121},{"id":21,"type":12,"linkType":22},{"sys":10123},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10125,"metaTitle":452,"metaDescription":453,"mainTitle":10126,"subtitle":471,"heroImage":10141,"ctaButton":494,"ctaLink":495},[451],{"data":10127,"content":10128,"nodeType":74},{},[10129,10135],{"data":10130,"content":10131,"nodeType":78},{},[10132],{"data":10133,"marks":10134,"value":463,"nodeType":82},{},[],{"data":10136,"content":10137,"nodeType":87},{},[10138],{"data":10139,"marks":10140,"value":470,"nodeType":82},{},[],{"metadata":10142,"sys":10145,"fields":10150},{"tags":10143,"concepts":10144},[],[],{"space":10146,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10148,"publishedVersion":62,"revision":44,"locale":29},{"sys":10147},{"type":12,"linkType":13,"id":14},{"sys":10149},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10151},{"url":486,"details":10152,"fileName":492,"contentType":493},{"size":488,"image":10153},{"width":490,"height":491},{"sys":10155,"fields":10157},{"id":10156,"createdAt":7949},"6d75pXRLLY65vQhQ8x00pr",{"title":10158,"slug":10159,"articleIntro":10158,"category":10160},"355 - Produits finis","compte-355-produits-finis",[10161],{"metadata":10162,"sys":10165,"fields":10172},{"tags":10163,"concepts":10164},[],[],{"space":10166,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10168,"publishedVersion":442,"revision":62,"contentType":10170,"locale":29},{"sys":10167},{"type":12,"linkType":13,"id":14},{"sys":10169},{"id":21,"type":12,"linkType":22},{"sys":10171},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10173,"metaTitle":452,"metaDescription":453,"mainTitle":10174,"subtitle":471,"heroImage":10189,"ctaButton":494,"ctaLink":495},[451],{"data":10175,"content":10176,"nodeType":74},{},[10177,10183],{"data":10178,"content":10179,"nodeType":78},{},[10180],{"data":10181,"marks":10182,"value":463,"nodeType":82},{},[],{"data":10184,"content":10185,"nodeType":87},{},[10186],{"data":10187,"marks":10188,"value":470,"nodeType":82},{},[],{"metadata":10190,"sys":10193,"fields":10198},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10196,"publishedVersion":62,"revision":44,"locale":29},{"sys":10195},{"type":12,"linkType":13,"id":14},{"sys":10197},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10199},{"url":486,"details":10200,"fileName":492,"contentType":493},{"size":488,"image":10201},{"width":490,"height":491},{"sys":10203,"fields":10206},{"id":10204,"createdAt":10205},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":10207,"slug":10208,"articleIntro":10207,"category":10209},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[10210],{"metadata":10211,"sys":10214,"fields":10221},{"tags":10212,"concepts":10213},[],[],{"space":10215,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10217,"publishedVersion":442,"revision":62,"contentType":10219,"locale":29},{"sys":10216},{"type":12,"linkType":13,"id":14},{"sys":10218},{"id":21,"type":12,"linkType":22},{"sys":10220},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10222,"metaTitle":452,"metaDescription":453,"mainTitle":10223,"subtitle":471,"heroImage":10238,"ctaButton":494,"ctaLink":495},[451],{"data":10224,"content":10225,"nodeType":74},{},[10226,10232],{"data":10227,"content":10228,"nodeType":78},{},[10229],{"data":10230,"marks":10231,"value":463,"nodeType":82},{},[],{"data":10233,"content":10234,"nodeType":87},{},[10235],{"data":10236,"marks":10237,"value":470,"nodeType":82},{},[],{"metadata":10239,"sys":10242,"fields":10247},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10245,"publishedVersion":62,"revision":44,"locale":29},{"sys":10244},{"type":12,"linkType":13,"id":14},{"sys":10246},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10248},{"url":486,"details":10249,"fileName":492,"contentType":493},{"size":488,"image":10250},{"width":490,"height":491},{"sys":10252,"fields":10255},{"id":10253,"createdAt":10254},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":10256,"slug":10257,"articleIntro":-1,"category":10258},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[10259],{"metadata":10260,"sys":10263,"fields":10270},{"tags":10261,"concepts":10262},[],[],{"space":10264,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10266,"publishedVersion":442,"revision":62,"contentType":10268,"locale":29},{"sys":10265},{"type":12,"linkType":13,"id":14},{"sys":10267},{"id":21,"type":12,"linkType":22},{"sys":10269},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10271,"metaTitle":452,"metaDescription":453,"mainTitle":10272,"subtitle":471,"heroImage":10287,"ctaButton":494,"ctaLink":495},[451],{"data":10273,"content":10274,"nodeType":74},{},[10275,10281],{"data":10276,"content":10277,"nodeType":78},{},[10278],{"data":10279,"marks":10280,"value":463,"nodeType":82},{},[],{"data":10282,"content":10283,"nodeType":87},{},[10284],{"data":10285,"marks":10286,"value":470,"nodeType":82},{},[],{"metadata":10288,"sys":10291,"fields":10296},{"tags":10289,"concepts":10290},[],[],{"space":10292,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10294,"publishedVersion":62,"revision":44,"locale":29},{"sys":10293},{"type":12,"linkType":13,"id":14},{"sys":10295},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10297},{"url":486,"details":10298,"fileName":492,"contentType":493},{"size":488,"image":10299},{"width":490,"height":491},{"sys":10301,"fields":10304},{"id":10302,"createdAt":10303},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":10305,"slug":10306,"articleIntro":10305,"category":10307},"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",[10308],{"metadata":10309,"sys":10312,"fields":10319},{"tags":10310,"concepts":10311},[],[],{"space":10313,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10315,"publishedVersion":442,"revision":62,"contentType":10317,"locale":29},{"sys":10314},{"type":12,"linkType":13,"id":14},{"sys":10316},{"id":21,"type":12,"linkType":22},{"sys":10318},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10320,"metaTitle":452,"metaDescription":453,"mainTitle":10321,"subtitle":471,"heroImage":10336,"ctaButton":494,"ctaLink":495},[451],{"data":10322,"content":10323,"nodeType":74},{},[10324,10330],{"data":10325,"content":10326,"nodeType":78},{},[10327],{"data":10328,"marks":10329,"value":463,"nodeType":82},{},[],{"data":10331,"content":10332,"nodeType":87},{},[10333],{"data":10334,"marks":10335,"value":470,"nodeType":82},{},[],{"metadata":10337,"sys":10340,"fields":10345},{"tags":10338,"concepts":10339},[],[],{"space":10341,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10343,"publishedVersion":62,"revision":44,"locale":29},{"sys":10342},{"type":12,"linkType":13,"id":14},{"sys":10344},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10346},{"url":486,"details":10347,"fileName":492,"contentType":493},{"size":488,"image":10348},{"width":490,"height":491},{"sys":10350,"fields":10353},{"id":10351,"createdAt":10352},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":10354,"slug":10355,"articleIntro":10354,"category":10356},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[10357],{"metadata":10358,"sys":10361,"fields":10368},{"tags":10359,"concepts":10360},[],[],{"space":10362,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10364,"publishedVersion":442,"revision":62,"contentType":10366,"locale":29},{"sys":10363},{"type":12,"linkType":13,"id":14},{"sys":10365},{"id":21,"type":12,"linkType":22},{"sys":10367},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10369,"metaTitle":452,"metaDescription":453,"mainTitle":10370,"subtitle":471,"heroImage":10385,"ctaButton":494,"ctaLink":495},[451],{"data":10371,"content":10372,"nodeType":74},{},[10373,10379],{"data":10374,"content":10375,"nodeType":78},{},[10376],{"data":10377,"marks":10378,"value":463,"nodeType":82},{},[],{"data":10380,"content":10381,"nodeType":87},{},[10382],{"data":10383,"marks":10384,"value":470,"nodeType":82},{},[],{"metadata":10386,"sys":10389,"fields":10394},{"tags":10387,"concepts":10388},[],[],{"space":10390,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10392,"publishedVersion":62,"revision":44,"locale":29},{"sys":10391},{"type":12,"linkType":13,"id":14},{"sys":10393},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10395},{"url":486,"details":10396,"fileName":492,"contentType":493},{"size":488,"image":10397},{"width":490,"height":491},{"sys":10399,"fields":10402},{"id":10400,"createdAt":10401},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":10403,"slug":10404,"articleIntro":10403,"category":10405},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[10406],{"metadata":10407,"sys":10410,"fields":10417},{"tags":10408,"concepts":10409},[],[],{"space":10411,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10413,"publishedVersion":442,"revision":62,"contentType":10415,"locale":29},{"sys":10412},{"type":12,"linkType":13,"id":14},{"sys":10414},{"id":21,"type":12,"linkType":22},{"sys":10416},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10418,"metaTitle":452,"metaDescription":453,"mainTitle":10419,"subtitle":471,"heroImage":10434,"ctaButton":494,"ctaLink":495},[451],{"data":10420,"content":10421,"nodeType":74},{},[10422,10428],{"data":10423,"content":10424,"nodeType":78},{},[10425],{"data":10426,"marks":10427,"value":463,"nodeType":82},{},[],{"data":10429,"content":10430,"nodeType":87},{},[10431],{"data":10432,"marks":10433,"value":470,"nodeType":82},{},[],{"metadata":10435,"sys":10438,"fields":10443},{"tags":10436,"concepts":10437},[],[],{"space":10439,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10441,"publishedVersion":62,"revision":44,"locale":29},{"sys":10440},{"type":12,"linkType":13,"id":14},{"sys":10442},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10444},{"url":486,"details":10445,"fileName":492,"contentType":493},{"size":488,"image":10446},{"width":490,"height":491},{"sys":10448,"fields":10451},{"id":10449,"createdAt":10450},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":10452,"slug":10453,"articleIntro":-1,"category":10454},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[10455],{"metadata":10456,"sys":10459,"fields":10466},{"tags":10457,"concepts":10458},[],[],{"space":10460,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10462,"publishedVersion":442,"revision":62,"contentType":10464,"locale":29},{"sys":10461},{"type":12,"linkType":13,"id":14},{"sys":10463},{"id":21,"type":12,"linkType":22},{"sys":10465},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10467,"metaTitle":452,"metaDescription":453,"mainTitle":10468,"subtitle":471,"heroImage":10483,"ctaButton":494,"ctaLink":495},[451],{"data":10469,"content":10470,"nodeType":74},{},[10471,10477],{"data":10472,"content":10473,"nodeType":78},{},[10474],{"data":10475,"marks":10476,"value":463,"nodeType":82},{},[],{"data":10478,"content":10479,"nodeType":87},{},[10480],{"data":10481,"marks":10482,"value":470,"nodeType":82},{},[],{"metadata":10484,"sys":10487,"fields":10492},{"tags":10485,"concepts":10486},[],[],{"space":10488,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10490,"publishedVersion":62,"revision":44,"locale":29},{"sys":10489},{"type":12,"linkType":13,"id":14},{"sys":10491},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10493},{"url":486,"details":10494,"fileName":492,"contentType":493},{"size":488,"image":10495},{"width":490,"height":491},{"sys":10497,"fields":10500},{"id":10498,"createdAt":10499},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":10501,"slug":10502,"articleIntro":-1,"category":10503},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[10504],{"metadata":10505,"sys":10508,"fields":10515},{"tags":10506,"concepts":10507},[],[],{"space":10509,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10511,"publishedVersion":442,"revision":62,"contentType":10513,"locale":29},{"sys":10510},{"type":12,"linkType":13,"id":14},{"sys":10512},{"id":21,"type":12,"linkType":22},{"sys":10514},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10516,"metaTitle":452,"metaDescription":453,"mainTitle":10517,"subtitle":471,"heroImage":10532,"ctaButton":494,"ctaLink":495},[451],{"data":10518,"content":10519,"nodeType":74},{},[10520,10526],{"data":10521,"content":10522,"nodeType":78},{},[10523],{"data":10524,"marks":10525,"value":463,"nodeType":82},{},[],{"data":10527,"content":10528,"nodeType":87},{},[10529],{"data":10530,"marks":10531,"value":470,"nodeType":82},{},[],{"metadata":10533,"sys":10536,"fields":10541},{"tags":10534,"concepts":10535},[],[],{"space":10537,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10539,"publishedVersion":62,"revision":44,"locale":29},{"sys":10538},{"type":12,"linkType":13,"id":14},{"sys":10540},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10542},{"url":486,"details":10543,"fileName":492,"contentType":493},{"size":488,"image":10544},{"width":490,"height":491},{"sys":10546,"fields":10549},{"id":10547,"createdAt":10548},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":10550,"slug":10551,"articleIntro":10550,"category":10552},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[10553],{"metadata":10554,"sys":10557,"fields":10564},{"tags":10555,"concepts":10556},[],[],{"space":10558,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10560,"publishedVersion":442,"revision":62,"contentType":10562,"locale":29},{"sys":10559},{"type":12,"linkType":13,"id":14},{"sys":10561},{"id":21,"type":12,"linkType":22},{"sys":10563},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10565,"metaTitle":452,"metaDescription":453,"mainTitle":10566,"subtitle":471,"heroImage":10581,"ctaButton":494,"ctaLink":495},[451],{"data":10567,"content":10568,"nodeType":74},{},[10569,10575],{"data":10570,"content":10571,"nodeType":78},{},[10572],{"data":10573,"marks":10574,"value":463,"nodeType":82},{},[],{"data":10576,"content":10577,"nodeType":87},{},[10578],{"data":10579,"marks":10580,"value":470,"nodeType":82},{},[],{"metadata":10582,"sys":10585,"fields":10590},{"tags":10583,"concepts":10584},[],[],{"space":10586,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10588,"publishedVersion":62,"revision":44,"locale":29},{"sys":10587},{"type":12,"linkType":13,"id":14},{"sys":10589},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10591},{"url":486,"details":10592,"fileName":492,"contentType":493},{"size":488,"image":10593},{"width":490,"height":491},{"sys":10595,"fields":10598},{"id":10596,"createdAt":10597},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10599,"slug":10600,"articleIntro":10599,"category":10601},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10602],{"metadata":10603,"sys":10606,"fields":10613},{"tags":10604,"concepts":10605},[],[],{"space":10607,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10609,"publishedVersion":442,"revision":62,"contentType":10611,"locale":29},{"sys":10608},{"type":12,"linkType":13,"id":14},{"sys":10610},{"id":21,"type":12,"linkType":22},{"sys":10612},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10614,"metaTitle":452,"metaDescription":453,"mainTitle":10615,"subtitle":471,"heroImage":10630,"ctaButton":494,"ctaLink":495},[451],{"data":10616,"content":10617,"nodeType":74},{},[10618,10624],{"data":10619,"content":10620,"nodeType":78},{},[10621],{"data":10622,"marks":10623,"value":463,"nodeType":82},{},[],{"data":10625,"content":10626,"nodeType":87},{},[10627],{"data":10628,"marks":10629,"value":470,"nodeType":82},{},[],{"metadata":10631,"sys":10634,"fields":10639},{"tags":10632,"concepts":10633},[],[],{"space":10635,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10637,"publishedVersion":62,"revision":44,"locale":29},{"sys":10636},{"type":12,"linkType":13,"id":14},{"sys":10638},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10640},{"url":486,"details":10641,"fileName":492,"contentType":493},{"size":488,"image":10642},{"width":490,"height":491},{"sys":10644,"fields":10647},{"id":10645,"createdAt":10646},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":10648,"slug":10649,"articleIntro":10648,"category":10650},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[10651],{"metadata":10652,"sys":10655,"fields":10662},{"tags":10653,"concepts":10654},[],[],{"space":10656,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10658,"publishedVersion":442,"revision":62,"contentType":10660,"locale":29},{"sys":10657},{"type":12,"linkType":13,"id":14},{"sys":10659},{"id":21,"type":12,"linkType":22},{"sys":10661},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10663,"metaTitle":452,"metaDescription":453,"mainTitle":10664,"subtitle":471,"heroImage":10679,"ctaButton":494,"ctaLink":495},[451],{"data":10665,"content":10666,"nodeType":74},{},[10667,10673],{"data":10668,"content":10669,"nodeType":78},{},[10670],{"data":10671,"marks":10672,"value":463,"nodeType":82},{},[],{"data":10674,"content":10675,"nodeType":87},{},[10676],{"data":10677,"marks":10678,"value":470,"nodeType":82},{},[],{"metadata":10680,"sys":10683,"fields":10688},{"tags":10681,"concepts":10682},[],[],{"space":10684,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10686,"publishedVersion":62,"revision":44,"locale":29},{"sys":10685},{"type":12,"linkType":13,"id":14},{"sys":10687},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10689},{"url":486,"details":10690,"fileName":492,"contentType":493},{"size":488,"image":10691},{"width":490,"height":491},{"sys":10693,"fields":10696},{"id":10694,"createdAt":10695},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":10697,"slug":10698,"articleIntro":10697,"category":10699},"4686 - Charges à payer","compte-4686-charges-a-payer",[10700],{"metadata":10701,"sys":10704,"fields":10711},{"tags":10702,"concepts":10703},[],[],{"space":10705,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10707,"publishedVersion":442,"revision":62,"contentType":10709,"locale":29},{"sys":10706},{"type":12,"linkType":13,"id":14},{"sys":10708},{"id":21,"type":12,"linkType":22},{"sys":10710},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10712,"metaTitle":452,"metaDescription":453,"mainTitle":10713,"subtitle":471,"heroImage":10728,"ctaButton":494,"ctaLink":495},[451],{"data":10714,"content":10715,"nodeType":74},{},[10716,10722],{"data":10717,"content":10718,"nodeType":78},{},[10719],{"data":10720,"marks":10721,"value":463,"nodeType":82},{},[],{"data":10723,"content":10724,"nodeType":87},{},[10725],{"data":10726,"marks":10727,"value":470,"nodeType":82},{},[],{"metadata":10729,"sys":10732,"fields":10737},{"tags":10730,"concepts":10731},[],[],{"space":10733,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10735,"publishedVersion":62,"revision":44,"locale":29},{"sys":10734},{"type":12,"linkType":13,"id":14},{"sys":10736},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10738},{"url":486,"details":10739,"fileName":492,"contentType":493},{"size":488,"image":10740},{"width":490,"height":491},{"sys":10742,"fields":10745},{"id":10743,"createdAt":10744},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10746,"slug":10747,"articleIntro":10746,"category":10748},"Compte 2184 - Mobilier","compte-2184-mobilier",[10749],{"metadata":10750,"sys":10753,"fields":10760},{"tags":10751,"concepts":10752},[],[],{"space":10754,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10756,"publishedVersion":442,"revision":62,"contentType":10758,"locale":29},{"sys":10755},{"type":12,"linkType":13,"id":14},{"sys":10757},{"id":21,"type":12,"linkType":22},{"sys":10759},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10761,"metaTitle":452,"metaDescription":453,"mainTitle":10762,"subtitle":471,"heroImage":10777,"ctaButton":494,"ctaLink":495},[451],{"data":10763,"content":10764,"nodeType":74},{},[10765,10771],{"data":10766,"content":10767,"nodeType":78},{},[10768],{"data":10769,"marks":10770,"value":463,"nodeType":82},{},[],{"data":10772,"content":10773,"nodeType":87},{},[10774],{"data":10775,"marks":10776,"value":470,"nodeType":82},{},[],{"metadata":10778,"sys":10781,"fields":10786},{"tags":10779,"concepts":10780},[],[],{"space":10782,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10784,"publishedVersion":62,"revision":44,"locale":29},{"sys":10783},{"type":12,"linkType":13,"id":14},{"sys":10785},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10787},{"url":486,"details":10788,"fileName":492,"contentType":493},{"size":488,"image":10789},{"width":490,"height":491},{"sys":10791,"fields":10794},{"id":10792,"createdAt":10793},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10795,"slug":10796,"articleIntro":10795,"category":10797},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10798],{"metadata":10799,"sys":10802,"fields":10809},{"tags":10800,"concepts":10801},[],[],{"space":10803,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10805,"publishedVersion":442,"revision":62,"contentType":10807,"locale":29},{"sys":10804},{"type":12,"linkType":13,"id":14},{"sys":10806},{"id":21,"type":12,"linkType":22},{"sys":10808},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10810,"metaTitle":452,"metaDescription":453,"mainTitle":10811,"subtitle":471,"heroImage":10826,"ctaButton":494,"ctaLink":495},[451],{"data":10812,"content":10813,"nodeType":74},{},[10814,10820],{"data":10815,"content":10816,"nodeType":78},{},[10817],{"data":10818,"marks":10819,"value":463,"nodeType":82},{},[],{"data":10821,"content":10822,"nodeType":87},{},[10823],{"data":10824,"marks":10825,"value":470,"nodeType":82},{},[],{"metadata":10827,"sys":10830,"fields":10835},{"tags":10828,"concepts":10829},[],[],{"space":10831,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10833,"publishedVersion":62,"revision":44,"locale":29},{"sys":10832},{"type":12,"linkType":13,"id":14},{"sys":10834},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10836},{"url":486,"details":10837,"fileName":492,"contentType":493},{"size":488,"image":10838},{"width":490,"height":491},{"sys":10840,"fields":10843},{"id":10841,"createdAt":10842},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":10844,"slug":10845,"articleIntro":10844,"category":10846},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[10847],{"metadata":10848,"sys":10851,"fields":10858},{"tags":10849,"concepts":10850},[],[],{"space":10852,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10854,"publishedVersion":442,"revision":62,"contentType":10856,"locale":29},{"sys":10853},{"type":12,"linkType":13,"id":14},{"sys":10855},{"id":21,"type":12,"linkType":22},{"sys":10857},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10859,"metaTitle":452,"metaDescription":453,"mainTitle":10860,"subtitle":471,"heroImage":10875,"ctaButton":494,"ctaLink":495},[451],{"data":10861,"content":10862,"nodeType":74},{},[10863,10869],{"data":10864,"content":10865,"nodeType":78},{},[10866],{"data":10867,"marks":10868,"value":463,"nodeType":82},{},[],{"data":10870,"content":10871,"nodeType":87},{},[10872],{"data":10873,"marks":10874,"value":470,"nodeType":82},{},[],{"metadata":10876,"sys":10879,"fields":10884},{"tags":10877,"concepts":10878},[],[],{"space":10880,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10882,"publishedVersion":62,"revision":44,"locale":29},{"sys":10881},{"type":12,"linkType":13,"id":14},{"sys":10883},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10885},{"url":486,"details":10886,"fileName":492,"contentType":493},{"size":488,"image":10887},{"width":490,"height":491},{"sys":10889,"fields":10892},{"id":10890,"createdAt":10891},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":10893,"slug":10894,"articleIntro":10893,"category":10895},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[10896],{"metadata":10897,"sys":10900,"fields":10907},{"tags":10898,"concepts":10899},[],[],{"space":10901,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10903,"publishedVersion":442,"revision":62,"contentType":10905,"locale":29},{"sys":10902},{"type":12,"linkType":13,"id":14},{"sys":10904},{"id":21,"type":12,"linkType":22},{"sys":10906},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10908,"metaTitle":452,"metaDescription":453,"mainTitle":10909,"subtitle":471,"heroImage":10924,"ctaButton":494,"ctaLink":495},[451],{"data":10910,"content":10911,"nodeType":74},{},[10912,10918],{"data":10913,"content":10914,"nodeType":78},{},[10915],{"data":10916,"marks":10917,"value":463,"nodeType":82},{},[],{"data":10919,"content":10920,"nodeType":87},{},[10921],{"data":10922,"marks":10923,"value":470,"nodeType":82},{},[],{"metadata":10925,"sys":10928,"fields":10933},{"tags":10926,"concepts":10927},[],[],{"space":10929,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10931,"publishedVersion":62,"revision":44,"locale":29},{"sys":10930},{"type":12,"linkType":13,"id":14},{"sys":10932},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10934},{"url":486,"details":10935,"fileName":492,"contentType":493},{"size":488,"image":10936},{"width":490,"height":491},{"sys":10938,"fields":10941},{"id":10939,"createdAt":10940},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":10942,"slug":10943,"articleIntro":-1,"category":10944},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[10945],{"metadata":10946,"sys":10949,"fields":10956},{"tags":10947,"concepts":10948},[],[],{"space":10950,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":10952,"publishedVersion":442,"revision":62,"contentType":10954,"locale":29},{"sys":10951},{"type":12,"linkType":13,"id":14},{"sys":10953},{"id":21,"type":12,"linkType":22},{"sys":10955},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":10957,"metaTitle":452,"metaDescription":453,"mainTitle":10958,"subtitle":471,"heroImage":10973,"ctaButton":494,"ctaLink":495},[451],{"data":10959,"content":10960,"nodeType":74},{},[10961,10967],{"data":10962,"content":10963,"nodeType":78},{},[10964],{"data":10965,"marks":10966,"value":463,"nodeType":82},{},[],{"data":10968,"content":10969,"nodeType":87},{},[10970],{"data":10971,"marks":10972,"value":470,"nodeType":82},{},[],{"metadata":10974,"sys":10977,"fields":10982},{"tags":10975,"concepts":10976},[],[],{"space":10978,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":10980,"publishedVersion":62,"revision":44,"locale":29},{"sys":10979},{"type":12,"linkType":13,"id":14},{"sys":10981},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":10983},{"url":486,"details":10984,"fileName":492,"contentType":493},{"size":488,"image":10985},{"width":490,"height":491},{"sys":10987,"fields":10990},{"id":10988,"createdAt":10989},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":10991,"slug":10992,"articleIntro":-1,"category":10993},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[10994],{"metadata":10995,"sys":10998,"fields":11005},{"tags":10996,"concepts":10997},[],[],{"space":10999,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11001,"publishedVersion":442,"revision":62,"contentType":11003,"locale":29},{"sys":11000},{"type":12,"linkType":13,"id":14},{"sys":11002},{"id":21,"type":12,"linkType":22},{"sys":11004},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11006,"metaTitle":452,"metaDescription":453,"mainTitle":11007,"subtitle":471,"heroImage":11022,"ctaButton":494,"ctaLink":495},[451],{"data":11008,"content":11009,"nodeType":74},{},[11010,11016],{"data":11011,"content":11012,"nodeType":78},{},[11013],{"data":11014,"marks":11015,"value":463,"nodeType":82},{},[],{"data":11017,"content":11018,"nodeType":87},{},[11019],{"data":11020,"marks":11021,"value":470,"nodeType":82},{},[],{"metadata":11023,"sys":11026,"fields":11031},{"tags":11024,"concepts":11025},[],[],{"space":11027,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11029,"publishedVersion":62,"revision":44,"locale":29},{"sys":11028},{"type":12,"linkType":13,"id":14},{"sys":11030},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11032},{"url":486,"details":11033,"fileName":492,"contentType":493},{"size":488,"image":11034},{"width":490,"height":491},{"sys":11036,"fields":11039},{"id":11037,"createdAt":11038},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":11040,"slug":11041,"articleIntro":-1,"category":11042},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[11043],{"metadata":11044,"sys":11047,"fields":11054},{"tags":11045,"concepts":11046},[],[],{"space":11048,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11050,"publishedVersion":442,"revision":62,"contentType":11052,"locale":29},{"sys":11049},{"type":12,"linkType":13,"id":14},{"sys":11051},{"id":21,"type":12,"linkType":22},{"sys":11053},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11055,"metaTitle":452,"metaDescription":453,"mainTitle":11056,"subtitle":471,"heroImage":11071,"ctaButton":494,"ctaLink":495},[451],{"data":11057,"content":11058,"nodeType":74},{},[11059,11065],{"data":11060,"content":11061,"nodeType":78},{},[11062],{"data":11063,"marks":11064,"value":463,"nodeType":82},{},[],{"data":11066,"content":11067,"nodeType":87},{},[11068],{"data":11069,"marks":11070,"value":470,"nodeType":82},{},[],{"metadata":11072,"sys":11075,"fields":11080},{"tags":11073,"concepts":11074},[],[],{"space":11076,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11078,"publishedVersion":62,"revision":44,"locale":29},{"sys":11077},{"type":12,"linkType":13,"id":14},{"sys":11079},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11081},{"url":486,"details":11082,"fileName":492,"contentType":493},{"size":488,"image":11083},{"width":490,"height":491},{"sys":11085,"fields":11088},{"id":11086,"createdAt":11087},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":11089,"slug":11090,"articleIntro":11089,"category":11091},"Compte 451 - Groupe","compte-451-groupe",[11092],{"metadata":11093,"sys":11096,"fields":11103},{"tags":11094,"concepts":11095},[],[],{"space":11097,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11099,"publishedVersion":442,"revision":62,"contentType":11101,"locale":29},{"sys":11098},{"type":12,"linkType":13,"id":14},{"sys":11100},{"id":21,"type":12,"linkType":22},{"sys":11102},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11104,"metaTitle":452,"metaDescription":453,"mainTitle":11105,"subtitle":471,"heroImage":11120,"ctaButton":494,"ctaLink":495},[451],{"data":11106,"content":11107,"nodeType":74},{},[11108,11114],{"data":11109,"content":11110,"nodeType":78},{},[11111],{"data":11112,"marks":11113,"value":463,"nodeType":82},{},[],{"data":11115,"content":11116,"nodeType":87},{},[11117],{"data":11118,"marks":11119,"value":470,"nodeType":82},{},[],{"metadata":11121,"sys":11124,"fields":11129},{"tags":11122,"concepts":11123},[],[],{"space":11125,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11127,"publishedVersion":62,"revision":44,"locale":29},{"sys":11126},{"type":12,"linkType":13,"id":14},{"sys":11128},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11130},{"url":486,"details":11131,"fileName":492,"contentType":493},{"size":488,"image":11132},{"width":490,"height":491},{"sys":11134,"fields":11137},{"id":11135,"createdAt":11136},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":11138,"slug":11139,"articleIntro":11138,"category":11140},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[11141],{"metadata":11142,"sys":11145,"fields":11152},{"tags":11143,"concepts":11144},[],[],{"space":11146,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11148,"publishedVersion":442,"revision":62,"contentType":11150,"locale":29},{"sys":11147},{"type":12,"linkType":13,"id":14},{"sys":11149},{"id":21,"type":12,"linkType":22},{"sys":11151},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11153,"metaTitle":452,"metaDescription":453,"mainTitle":11154,"subtitle":471,"heroImage":11169,"ctaButton":494,"ctaLink":495},[451],{"data":11155,"content":11156,"nodeType":74},{},[11157,11163],{"data":11158,"content":11159,"nodeType":78},{},[11160],{"data":11161,"marks":11162,"value":463,"nodeType":82},{},[],{"data":11164,"content":11165,"nodeType":87},{},[11166],{"data":11167,"marks":11168,"value":470,"nodeType":82},{},[],{"metadata":11170,"sys":11173,"fields":11178},{"tags":11171,"concepts":11172},[],[],{"space":11174,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11176,"publishedVersion":62,"revision":44,"locale":29},{"sys":11175},{"type":12,"linkType":13,"id":14},{"sys":11177},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11179},{"url":486,"details":11180,"fileName":492,"contentType":493},{"size":488,"image":11181},{"width":490,"height":491},{"sys":11183,"fields":11186},{"id":11184,"createdAt":11185},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":11187,"slug":11188,"articleIntro":-1,"category":11189},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[11190],{"metadata":11191,"sys":11194,"fields":11201},{"tags":11192,"concepts":11193},[],[],{"space":11195,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11197,"publishedVersion":442,"revision":62,"contentType":11199,"locale":29},{"sys":11196},{"type":12,"linkType":13,"id":14},{"sys":11198},{"id":21,"type":12,"linkType":22},{"sys":11200},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11202,"metaTitle":452,"metaDescription":453,"mainTitle":11203,"subtitle":471,"heroImage":11218,"ctaButton":494,"ctaLink":495},[451],{"data":11204,"content":11205,"nodeType":74},{},[11206,11212],{"data":11207,"content":11208,"nodeType":78},{},[11209],{"data":11210,"marks":11211,"value":463,"nodeType":82},{},[],{"data":11213,"content":11214,"nodeType":87},{},[11215],{"data":11216,"marks":11217,"value":470,"nodeType":82},{},[],{"metadata":11219,"sys":11222,"fields":11227},{"tags":11220,"concepts":11221},[],[],{"space":11223,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11225,"publishedVersion":62,"revision":44,"locale":29},{"sys":11224},{"type":12,"linkType":13,"id":14},{"sys":11226},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11228},{"url":486,"details":11229,"fileName":492,"contentType":493},{"size":488,"image":11230},{"width":490,"height":491},{"sys":11232,"fields":11235},{"id":11233,"createdAt":11234},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":11236,"slug":11237,"articleIntro":11236,"category":11238},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[11239],{"metadata":11240,"sys":11243,"fields":11250},{"tags":11241,"concepts":11242},[],[],{"space":11244,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11246,"publishedVersion":442,"revision":62,"contentType":11248,"locale":29},{"sys":11245},{"type":12,"linkType":13,"id":14},{"sys":11247},{"id":21,"type":12,"linkType":22},{"sys":11249},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11251,"metaTitle":452,"metaDescription":453,"mainTitle":11252,"subtitle":471,"heroImage":11267,"ctaButton":494,"ctaLink":495},[451],{"data":11253,"content":11254,"nodeType":74},{},[11255,11261],{"data":11256,"content":11257,"nodeType":78},{},[11258],{"data":11259,"marks":11260,"value":463,"nodeType":82},{},[],{"data":11262,"content":11263,"nodeType":87},{},[11264],{"data":11265,"marks":11266,"value":470,"nodeType":82},{},[],{"metadata":11268,"sys":11271,"fields":11276},{"tags":11269,"concepts":11270},[],[],{"space":11272,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11274,"publishedVersion":62,"revision":44,"locale":29},{"sys":11273},{"type":12,"linkType":13,"id":14},{"sys":11275},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11277},{"url":486,"details":11278,"fileName":492,"contentType":493},{"size":488,"image":11279},{"width":490,"height":491},{"sys":11281,"fields":11284},{"id":11282,"createdAt":11283},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":11285,"slug":11286,"articleIntro":11285,"category":11287},"426 - Personnel - Dépôts","compte-426-personnel-depots",[11288],{"metadata":11289,"sys":11292,"fields":11299},{"tags":11290,"concepts":11291},[],[],{"space":11293,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11295,"publishedVersion":442,"revision":62,"contentType":11297,"locale":29},{"sys":11294},{"type":12,"linkType":13,"id":14},{"sys":11296},{"id":21,"type":12,"linkType":22},{"sys":11298},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11300,"metaTitle":452,"metaDescription":453,"mainTitle":11301,"subtitle":471,"heroImage":11316,"ctaButton":494,"ctaLink":495},[451],{"data":11302,"content":11303,"nodeType":74},{},[11304,11310],{"data":11305,"content":11306,"nodeType":78},{},[11307],{"data":11308,"marks":11309,"value":463,"nodeType":82},{},[],{"data":11311,"content":11312,"nodeType":87},{},[11313],{"data":11314,"marks":11315,"value":470,"nodeType":82},{},[],{"metadata":11317,"sys":11320,"fields":11325},{"tags":11318,"concepts":11319},[],[],{"space":11321,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11323,"publishedVersion":62,"revision":44,"locale":29},{"sys":11322},{"type":12,"linkType":13,"id":14},{"sys":11324},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11326},{"url":486,"details":11327,"fileName":492,"contentType":493},{"size":488,"image":11328},{"width":490,"height":491},{"sys":11330,"fields":11333},{"id":11331,"createdAt":11332},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":11334,"slug":11335,"articleIntro":11334,"category":11336},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[11337],{"metadata":11338,"sys":11341,"fields":11348},{"tags":11339,"concepts":11340},[],[],{"space":11342,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11344,"publishedVersion":442,"revision":62,"contentType":11346,"locale":29},{"sys":11343},{"type":12,"linkType":13,"id":14},{"sys":11345},{"id":21,"type":12,"linkType":22},{"sys":11347},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11349,"metaTitle":452,"metaDescription":453,"mainTitle":11350,"subtitle":471,"heroImage":11365,"ctaButton":494,"ctaLink":495},[451],{"data":11351,"content":11352,"nodeType":74},{},[11353,11359],{"data":11354,"content":11355,"nodeType":78},{},[11356],{"data":11357,"marks":11358,"value":463,"nodeType":82},{},[],{"data":11360,"content":11361,"nodeType":87},{},[11362],{"data":11363,"marks":11364,"value":470,"nodeType":82},{},[],{"metadata":11366,"sys":11369,"fields":11374},{"tags":11367,"concepts":11368},[],[],{"space":11370,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11372,"publishedVersion":62,"revision":44,"locale":29},{"sys":11371},{"type":12,"linkType":13,"id":14},{"sys":11373},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11375},{"url":486,"details":11376,"fileName":492,"contentType":493},{"size":488,"image":11377},{"width":490,"height":491},{"sys":11379,"fields":11382},{"id":11380,"createdAt":11381},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":11383,"slug":11384,"articleIntro":11383,"category":11385},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[11386],{"metadata":11387,"sys":11390,"fields":11397},{"tags":11388,"concepts":11389},[],[],{"space":11391,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11393,"publishedVersion":442,"revision":62,"contentType":11395,"locale":29},{"sys":11392},{"type":12,"linkType":13,"id":14},{"sys":11394},{"id":21,"type":12,"linkType":22},{"sys":11396},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11398,"metaTitle":452,"metaDescription":453,"mainTitle":11399,"subtitle":471,"heroImage":11414,"ctaButton":494,"ctaLink":495},[451],{"data":11400,"content":11401,"nodeType":74},{},[11402,11408],{"data":11403,"content":11404,"nodeType":78},{},[11405],{"data":11406,"marks":11407,"value":463,"nodeType":82},{},[],{"data":11409,"content":11410,"nodeType":87},{},[11411],{"data":11412,"marks":11413,"value":470,"nodeType":82},{},[],{"metadata":11415,"sys":11418,"fields":11423},{"tags":11416,"concepts":11417},[],[],{"space":11419,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11421,"publishedVersion":62,"revision":44,"locale":29},{"sys":11420},{"type":12,"linkType":13,"id":14},{"sys":11422},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11424},{"url":486,"details":11425,"fileName":492,"contentType":493},{"size":488,"image":11426},{"width":490,"height":491},{"sys":11428,"fields":11431},{"id":11429,"createdAt":11430},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":11432,"slug":11433,"articleIntro":11432,"category":11434},"Compte 58 - Virements internes","compte-58-virements-internes",[11435],{"metadata":11436,"sys":11439,"fields":11446},{"tags":11437,"concepts":11438},[],[],{"space":11440,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11442,"publishedVersion":442,"revision":62,"contentType":11444,"locale":29},{"sys":11441},{"type":12,"linkType":13,"id":14},{"sys":11443},{"id":21,"type":12,"linkType":22},{"sys":11445},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11447,"metaTitle":452,"metaDescription":453,"mainTitle":11448,"subtitle":471,"heroImage":11463,"ctaButton":494,"ctaLink":495},[451],{"data":11449,"content":11450,"nodeType":74},{},[11451,11457],{"data":11452,"content":11453,"nodeType":78},{},[11454],{"data":11455,"marks":11456,"value":463,"nodeType":82},{},[],{"data":11458,"content":11459,"nodeType":87},{},[11460],{"data":11461,"marks":11462,"value":470,"nodeType":82},{},[],{"metadata":11464,"sys":11467,"fields":11472},{"tags":11465,"concepts":11466},[],[],{"space":11468,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11470,"publishedVersion":62,"revision":44,"locale":29},{"sys":11469},{"type":12,"linkType":13,"id":14},{"sys":11471},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11473},{"url":486,"details":11474,"fileName":492,"contentType":493},{"size":488,"image":11475},{"width":490,"height":491},{"sys":11477,"fields":11480},{"id":11478,"createdAt":11479},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":11481,"slug":11482,"articleIntro":-1,"category":11483},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[11484],{"metadata":11485,"sys":11488,"fields":11495},{"tags":11486,"concepts":11487},[],[],{"space":11489,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11491,"publishedVersion":442,"revision":62,"contentType":11493,"locale":29},{"sys":11490},{"type":12,"linkType":13,"id":14},{"sys":11492},{"id":21,"type":12,"linkType":22},{"sys":11494},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11496,"metaTitle":452,"metaDescription":453,"mainTitle":11497,"subtitle":471,"heroImage":11512,"ctaButton":494,"ctaLink":495},[451],{"data":11498,"content":11499,"nodeType":74},{},[11500,11506],{"data":11501,"content":11502,"nodeType":78},{},[11503],{"data":11504,"marks":11505,"value":463,"nodeType":82},{},[],{"data":11507,"content":11508,"nodeType":87},{},[11509],{"data":11510,"marks":11511,"value":470,"nodeType":82},{},[],{"metadata":11513,"sys":11516,"fields":11521},{"tags":11514,"concepts":11515},[],[],{"space":11517,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11519,"publishedVersion":62,"revision":44,"locale":29},{"sys":11518},{"type":12,"linkType":13,"id":14},{"sys":11520},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11522},{"url":486,"details":11523,"fileName":492,"contentType":493},{"size":488,"image":11524},{"width":490,"height":491},{"sys":11526,"fields":11529},{"id":11527,"createdAt":11528},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":11530,"slug":11531,"articleIntro":11530,"category":11532},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[11533],{"metadata":11534,"sys":11537,"fields":11544},{"tags":11535,"concepts":11536},[],[],{"space":11538,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11540,"publishedVersion":442,"revision":62,"contentType":11542,"locale":29},{"sys":11539},{"type":12,"linkType":13,"id":14},{"sys":11541},{"id":21,"type":12,"linkType":22},{"sys":11543},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11545,"metaTitle":452,"metaDescription":453,"mainTitle":11546,"subtitle":471,"heroImage":11561,"ctaButton":494,"ctaLink":495},[451],{"data":11547,"content":11548,"nodeType":74},{},[11549,11555],{"data":11550,"content":11551,"nodeType":78},{},[11552],{"data":11553,"marks":11554,"value":463,"nodeType":82},{},[],{"data":11556,"content":11557,"nodeType":87},{},[11558],{"data":11559,"marks":11560,"value":470,"nodeType":82},{},[],{"metadata":11562,"sys":11565,"fields":11570},{"tags":11563,"concepts":11564},[],[],{"space":11566,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11568,"publishedVersion":62,"revision":44,"locale":29},{"sys":11567},{"type":12,"linkType":13,"id":14},{"sys":11569},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11571},{"url":486,"details":11572,"fileName":492,"contentType":493},{"size":488,"image":11573},{"width":490,"height":491},{"sys":11575,"fields":11578},{"id":11576,"createdAt":11577},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":11579,"slug":11580,"articleIntro":11579,"category":11581},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[11582],{"metadata":11583,"sys":11586,"fields":11593},{"tags":11584,"concepts":11585},[],[],{"space":11587,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11589,"publishedVersion":442,"revision":62,"contentType":11591,"locale":29},{"sys":11588},{"type":12,"linkType":13,"id":14},{"sys":11590},{"id":21,"type":12,"linkType":22},{"sys":11592},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11594,"metaTitle":452,"metaDescription":453,"mainTitle":11595,"subtitle":471,"heroImage":11610,"ctaButton":494,"ctaLink":495},[451],{"data":11596,"content":11597,"nodeType":74},{},[11598,11604],{"data":11599,"content":11600,"nodeType":78},{},[11601],{"data":11602,"marks":11603,"value":463,"nodeType":82},{},[],{"data":11605,"content":11606,"nodeType":87},{},[11607],{"data":11608,"marks":11609,"value":470,"nodeType":82},{},[],{"metadata":11611,"sys":11614,"fields":11619},{"tags":11612,"concepts":11613},[],[],{"space":11615,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11617,"publishedVersion":62,"revision":44,"locale":29},{"sys":11616},{"type":12,"linkType":13,"id":14},{"sys":11618},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11620},{"url":486,"details":11621,"fileName":492,"contentType":493},{"size":488,"image":11622},{"width":490,"height":491},{"sys":11624,"fields":11627},{"id":11625,"createdAt":11626},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":11628,"slug":11629,"articleIntro":11628,"category":11630},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[11631],{"metadata":11632,"sys":11635,"fields":11642},{"tags":11633,"concepts":11634},[],[],{"space":11636,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11638,"publishedVersion":442,"revision":62,"contentType":11640,"locale":29},{"sys":11637},{"type":12,"linkType":13,"id":14},{"sys":11639},{"id":21,"type":12,"linkType":22},{"sys":11641},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11643,"metaTitle":452,"metaDescription":453,"mainTitle":11644,"subtitle":471,"heroImage":11659,"ctaButton":494,"ctaLink":495},[451],{"data":11645,"content":11646,"nodeType":74},{},[11647,11653],{"data":11648,"content":11649,"nodeType":78},{},[11650],{"data":11651,"marks":11652,"value":463,"nodeType":82},{},[],{"data":11654,"content":11655,"nodeType":87},{},[11656],{"data":11657,"marks":11658,"value":470,"nodeType":82},{},[],{"metadata":11660,"sys":11663,"fields":11668},{"tags":11661,"concepts":11662},[],[],{"space":11664,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11666,"publishedVersion":62,"revision":44,"locale":29},{"sys":11665},{"type":12,"linkType":13,"id":14},{"sys":11667},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11669},{"url":486,"details":11670,"fileName":492,"contentType":493},{"size":488,"image":11671},{"width":490,"height":491},{"sys":11673,"fields":11676},{"id":11674,"createdAt":11675},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":11677,"slug":11678,"articleIntro":11677,"category":11679},"Compte 508 - Obligations","compte-508-obligations",[11680],{"metadata":11681,"sys":11684,"fields":11691},{"tags":11682,"concepts":11683},[],[],{"space":11685,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11687,"publishedVersion":442,"revision":62,"contentType":11689,"locale":29},{"sys":11686},{"type":12,"linkType":13,"id":14},{"sys":11688},{"id":21,"type":12,"linkType":22},{"sys":11690},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11692,"metaTitle":452,"metaDescription":453,"mainTitle":11693,"subtitle":471,"heroImage":11708,"ctaButton":494,"ctaLink":495},[451],{"data":11694,"content":11695,"nodeType":74},{},[11696,11702],{"data":11697,"content":11698,"nodeType":78},{},[11699],{"data":11700,"marks":11701,"value":463,"nodeType":82},{},[],{"data":11703,"content":11704,"nodeType":87},{},[11705],{"data":11706,"marks":11707,"value":470,"nodeType":82},{},[],{"metadata":11709,"sys":11712,"fields":11717},{"tags":11710,"concepts":11711},[],[],{"space":11713,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11715,"publishedVersion":62,"revision":44,"locale":29},{"sys":11714},{"type":12,"linkType":13,"id":14},{"sys":11716},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11718},{"url":486,"details":11719,"fileName":492,"contentType":493},{"size":488,"image":11720},{"width":490,"height":491},{"sys":11722,"fields":11725},{"id":11723,"createdAt":11724},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":11726,"slug":11727,"articleIntro":11726,"category":11728},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[11729],{"metadata":11730,"sys":11733,"fields":11740},{"tags":11731,"concepts":11732},[],[],{"space":11734,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11736,"publishedVersion":442,"revision":62,"contentType":11738,"locale":29},{"sys":11735},{"type":12,"linkType":13,"id":14},{"sys":11737},{"id":21,"type":12,"linkType":22},{"sys":11739},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11741,"metaTitle":452,"metaDescription":453,"mainTitle":11742,"subtitle":471,"heroImage":11757,"ctaButton":494,"ctaLink":495},[451],{"data":11743,"content":11744,"nodeType":74},{},[11745,11751],{"data":11746,"content":11747,"nodeType":78},{},[11748],{"data":11749,"marks":11750,"value":463,"nodeType":82},{},[],{"data":11752,"content":11753,"nodeType":87},{},[11754],{"data":11755,"marks":11756,"value":470,"nodeType":82},{},[],{"metadata":11758,"sys":11761,"fields":11766},{"tags":11759,"concepts":11760},[],[],{"space":11762,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11764,"publishedVersion":62,"revision":44,"locale":29},{"sys":11763},{"type":12,"linkType":13,"id":14},{"sys":11765},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11767},{"url":486,"details":11768,"fileName":492,"contentType":493},{"size":488,"image":11769},{"width":490,"height":491},{"sys":11771,"fields":11774},{"id":11772,"createdAt":11773},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":11775,"slug":11776,"articleIntro":11775,"category":11777},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[11778],{"metadata":11779,"sys":11782,"fields":11789},{"tags":11780,"concepts":11781},[],[],{"space":11783,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11785,"publishedVersion":442,"revision":62,"contentType":11787,"locale":29},{"sys":11784},{"type":12,"linkType":13,"id":14},{"sys":11786},{"id":21,"type":12,"linkType":22},{"sys":11788},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11790,"metaTitle":452,"metaDescription":453,"mainTitle":11791,"subtitle":471,"heroImage":11806,"ctaButton":494,"ctaLink":495},[451],{"data":11792,"content":11793,"nodeType":74},{},[11794,11800],{"data":11795,"content":11796,"nodeType":78},{},[11797],{"data":11798,"marks":11799,"value":463,"nodeType":82},{},[],{"data":11801,"content":11802,"nodeType":87},{},[11803],{"data":11804,"marks":11805,"value":470,"nodeType":82},{},[],{"metadata":11807,"sys":11810,"fields":11815},{"tags":11808,"concepts":11809},[],[],{"space":11811,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11813,"publishedVersion":62,"revision":44,"locale":29},{"sys":11812},{"type":12,"linkType":13,"id":14},{"sys":11814},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11816},{"url":486,"details":11817,"fileName":492,"contentType":493},{"size":488,"image":11818},{"width":490,"height":491},{"sys":11820,"fields":11823},{"id":11821,"createdAt":11822},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":11824,"slug":11825,"articleIntro":-1,"category":11826},"Compte 6226 - Honoraires","compte-6226-honoraires",[11827],{"metadata":11828,"sys":11831,"fields":11838},{"tags":11829,"concepts":11830},[],[],{"space":11832,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11834,"publishedVersion":442,"revision":62,"contentType":11836,"locale":29},{"sys":11833},{"type":12,"linkType":13,"id":14},{"sys":11835},{"id":21,"type":12,"linkType":22},{"sys":11837},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11839,"metaTitle":452,"metaDescription":453,"mainTitle":11840,"subtitle":471,"heroImage":11855,"ctaButton":494,"ctaLink":495},[451],{"data":11841,"content":11842,"nodeType":74},{},[11843,11849],{"data":11844,"content":11845,"nodeType":78},{},[11846],{"data":11847,"marks":11848,"value":463,"nodeType":82},{},[],{"data":11850,"content":11851,"nodeType":87},{},[11852],{"data":11853,"marks":11854,"value":470,"nodeType":82},{},[],{"metadata":11856,"sys":11859,"fields":11864},{"tags":11857,"concepts":11858},[],[],{"space":11860,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11862,"publishedVersion":62,"revision":44,"locale":29},{"sys":11861},{"type":12,"linkType":13,"id":14},{"sys":11863},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11865},{"url":486,"details":11866,"fileName":492,"contentType":493},{"size":488,"image":11867},{"width":490,"height":491},{"sys":11869,"fields":11872},{"id":11870,"createdAt":11871},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":11873,"slug":11874,"articleIntro":11873,"category":11875},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[11876],{"metadata":11877,"sys":11880,"fields":11887},{"tags":11878,"concepts":11879},[],[],{"space":11881,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11883,"publishedVersion":442,"revision":62,"contentType":11885,"locale":29},{"sys":11882},{"type":12,"linkType":13,"id":14},{"sys":11884},{"id":21,"type":12,"linkType":22},{"sys":11886},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11888,"metaTitle":452,"metaDescription":453,"mainTitle":11889,"subtitle":471,"heroImage":11904,"ctaButton":494,"ctaLink":495},[451],{"data":11890,"content":11891,"nodeType":74},{},[11892,11898],{"data":11893,"content":11894,"nodeType":78},{},[11895],{"data":11896,"marks":11897,"value":463,"nodeType":82},{},[],{"data":11899,"content":11900,"nodeType":87},{},[11901],{"data":11902,"marks":11903,"value":470,"nodeType":82},{},[],{"metadata":11905,"sys":11908,"fields":11913},{"tags":11906,"concepts":11907},[],[],{"space":11909,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11911,"publishedVersion":62,"revision":44,"locale":29},{"sys":11910},{"type":12,"linkType":13,"id":14},{"sys":11912},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11914},{"url":486,"details":11915,"fileName":492,"contentType":493},{"size":488,"image":11916},{"width":490,"height":491},{"sys":11918,"fields":11921},{"id":11919,"createdAt":11920},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":11922,"slug":11923,"articleIntro":-1,"category":11924},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[11925],{"metadata":11926,"sys":11929,"fields":11936},{"tags":11927,"concepts":11928},[],[],{"space":11930,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11932,"publishedVersion":442,"revision":62,"contentType":11934,"locale":29},{"sys":11931},{"type":12,"linkType":13,"id":14},{"sys":11933},{"id":21,"type":12,"linkType":22},{"sys":11935},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11937,"metaTitle":452,"metaDescription":453,"mainTitle":11938,"subtitle":471,"heroImage":11953,"ctaButton":494,"ctaLink":495},[451],{"data":11939,"content":11940,"nodeType":74},{},[11941,11947],{"data":11942,"content":11943,"nodeType":78},{},[11944],{"data":11945,"marks":11946,"value":463,"nodeType":82},{},[],{"data":11948,"content":11949,"nodeType":87},{},[11950],{"data":11951,"marks":11952,"value":470,"nodeType":82},{},[],{"metadata":11954,"sys":11957,"fields":11962},{"tags":11955,"concepts":11956},[],[],{"space":11958,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":11960,"publishedVersion":62,"revision":44,"locale":29},{"sys":11959},{"type":12,"linkType":13,"id":14},{"sys":11961},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":11963},{"url":486,"details":11964,"fileName":492,"contentType":493},{"size":488,"image":11965},{"width":490,"height":491},{"sys":11967,"fields":11970},{"id":11968,"createdAt":11969},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":11971,"slug":11972,"articleIntro":11973,"category":11974},"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.",[11975],{"metadata":11976,"sys":11979,"fields":11986},{"tags":11977,"concepts":11978},[],[],{"space":11980,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":11982,"publishedVersion":442,"revision":62,"contentType":11984,"locale":29},{"sys":11981},{"type":12,"linkType":13,"id":14},{"sys":11983},{"id":21,"type":12,"linkType":22},{"sys":11985},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":11987,"metaTitle":452,"metaDescription":453,"mainTitle":11988,"subtitle":471,"heroImage":12003,"ctaButton":494,"ctaLink":495},[451],{"data":11989,"content":11990,"nodeType":74},{},[11991,11997],{"data":11992,"content":11993,"nodeType":78},{},[11994],{"data":11995,"marks":11996,"value":463,"nodeType":82},{},[],{"data":11998,"content":11999,"nodeType":87},{},[12000],{"data":12001,"marks":12002,"value":470,"nodeType":82},{},[],{"metadata":12004,"sys":12007,"fields":12012},{"tags":12005,"concepts":12006},[],[],{"space":12008,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12010,"publishedVersion":62,"revision":44,"locale":29},{"sys":12009},{"type":12,"linkType":13,"id":14},{"sys":12011},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12013},{"url":486,"details":12014,"fileName":492,"contentType":493},{"size":488,"image":12015},{"width":490,"height":491},{"sys":12017,"fields":12020},{"id":12018,"createdAt":12019},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":12021,"slug":12022,"articleIntro":12021,"category":12023},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[12024],{"metadata":12025,"sys":12028,"fields":12035},{"tags":12026,"concepts":12027},[],[],{"space":12029,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12031,"publishedVersion":442,"revision":62,"contentType":12033,"locale":29},{"sys":12030},{"type":12,"linkType":13,"id":14},{"sys":12032},{"id":21,"type":12,"linkType":22},{"sys":12034},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12036,"metaTitle":452,"metaDescription":453,"mainTitle":12037,"subtitle":471,"heroImage":12052,"ctaButton":494,"ctaLink":495},[451],{"data":12038,"content":12039,"nodeType":74},{},[12040,12046],{"data":12041,"content":12042,"nodeType":78},{},[12043],{"data":12044,"marks":12045,"value":463,"nodeType":82},{},[],{"data":12047,"content":12048,"nodeType":87},{},[12049],{"data":12050,"marks":12051,"value":470,"nodeType":82},{},[],{"metadata":12053,"sys":12056,"fields":12061},{"tags":12054,"concepts":12055},[],[],{"space":12057,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12059,"publishedVersion":62,"revision":44,"locale":29},{"sys":12058},{"type":12,"linkType":13,"id":14},{"sys":12060},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12062},{"url":486,"details":12063,"fileName":492,"contentType":493},{"size":488,"image":12064},{"width":490,"height":491},{"sys":12066,"fields":12069},{"id":12067,"createdAt":12068},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":12070,"slug":12071,"articleIntro":-1,"category":12072},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[12073],{"metadata":12074,"sys":12077,"fields":12084},{"tags":12075,"concepts":12076},[],[],{"space":12078,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12080,"publishedVersion":442,"revision":62,"contentType":12082,"locale":29},{"sys":12079},{"type":12,"linkType":13,"id":14},{"sys":12081},{"id":21,"type":12,"linkType":22},{"sys":12083},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12085,"metaTitle":452,"metaDescription":453,"mainTitle":12086,"subtitle":471,"heroImage":12101,"ctaButton":494,"ctaLink":495},[451],{"data":12087,"content":12088,"nodeType":74},{},[12089,12095],{"data":12090,"content":12091,"nodeType":78},{},[12092],{"data":12093,"marks":12094,"value":463,"nodeType":82},{},[],{"data":12096,"content":12097,"nodeType":87},{},[12098],{"data":12099,"marks":12100,"value":470,"nodeType":82},{},[],{"metadata":12102,"sys":12105,"fields":12110},{"tags":12103,"concepts":12104},[],[],{"space":12106,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12108,"publishedVersion":62,"revision":44,"locale":29},{"sys":12107},{"type":12,"linkType":13,"id":14},{"sys":12109},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12111},{"url":486,"details":12112,"fileName":492,"contentType":493},{"size":488,"image":12113},{"width":490,"height":491},{"sys":12115,"fields":12118},{"id":12116,"createdAt":12117},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":12119,"slug":12120,"articleIntro":12119,"category":12121},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[12122],{"metadata":12123,"sys":12126,"fields":12133},{"tags":12124,"concepts":12125},[],[],{"space":12127,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12129,"publishedVersion":442,"revision":62,"contentType":12131,"locale":29},{"sys":12128},{"type":12,"linkType":13,"id":14},{"sys":12130},{"id":21,"type":12,"linkType":22},{"sys":12132},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12134,"metaTitle":452,"metaDescription":453,"mainTitle":12135,"subtitle":471,"heroImage":12150,"ctaButton":494,"ctaLink":495},[451],{"data":12136,"content":12137,"nodeType":74},{},[12138,12144],{"data":12139,"content":12140,"nodeType":78},{},[12141],{"data":12142,"marks":12143,"value":463,"nodeType":82},{},[],{"data":12145,"content":12146,"nodeType":87},{},[12147],{"data":12148,"marks":12149,"value":470,"nodeType":82},{},[],{"metadata":12151,"sys":12154,"fields":12159},{"tags":12152,"concepts":12153},[],[],{"space":12155,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12157,"publishedVersion":62,"revision":44,"locale":29},{"sys":12156},{"type":12,"linkType":13,"id":14},{"sys":12158},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12160},{"url":486,"details":12161,"fileName":492,"contentType":493},{"size":488,"image":12162},{"width":490,"height":491},{"sys":12164,"fields":12167},{"id":12165,"createdAt":12166},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":12168,"slug":12169,"articleIntro":12168,"category":12170},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[12171],{"metadata":12172,"sys":12175,"fields":12182},{"tags":12173,"concepts":12174},[],[],{"space":12176,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12178,"publishedVersion":442,"revision":62,"contentType":12180,"locale":29},{"sys":12177},{"type":12,"linkType":13,"id":14},{"sys":12179},{"id":21,"type":12,"linkType":22},{"sys":12181},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12183,"metaTitle":452,"metaDescription":453,"mainTitle":12184,"subtitle":471,"heroImage":12199,"ctaButton":494,"ctaLink":495},[451],{"data":12185,"content":12186,"nodeType":74},{},[12187,12193],{"data":12188,"content":12189,"nodeType":78},{},[12190],{"data":12191,"marks":12192,"value":463,"nodeType":82},{},[],{"data":12194,"content":12195,"nodeType":87},{},[12196],{"data":12197,"marks":12198,"value":470,"nodeType":82},{},[],{"metadata":12200,"sys":12203,"fields":12208},{"tags":12201,"concepts":12202},[],[],{"space":12204,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12206,"publishedVersion":62,"revision":44,"locale":29},{"sys":12205},{"type":12,"linkType":13,"id":14},{"sys":12207},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12209},{"url":486,"details":12210,"fileName":492,"contentType":493},{"size":488,"image":12211},{"width":490,"height":491},{"sys":12213,"fields":12216},{"id":12214,"createdAt":12215},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":12217,"slug":12218,"articleIntro":12217,"category":12219},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[12220],{"metadata":12221,"sys":12224,"fields":12231},{"tags":12222,"concepts":12223},[],[],{"space":12225,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12227,"publishedVersion":442,"revision":62,"contentType":12229,"locale":29},{"sys":12226},{"type":12,"linkType":13,"id":14},{"sys":12228},{"id":21,"type":12,"linkType":22},{"sys":12230},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12232,"metaTitle":452,"metaDescription":453,"mainTitle":12233,"subtitle":471,"heroImage":12248,"ctaButton":494,"ctaLink":495},[451],{"data":12234,"content":12235,"nodeType":74},{},[12236,12242],{"data":12237,"content":12238,"nodeType":78},{},[12239],{"data":12240,"marks":12241,"value":463,"nodeType":82},{},[],{"data":12243,"content":12244,"nodeType":87},{},[12245],{"data":12246,"marks":12247,"value":470,"nodeType":82},{},[],{"metadata":12249,"sys":12252,"fields":12257},{"tags":12250,"concepts":12251},[],[],{"space":12253,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12255,"publishedVersion":62,"revision":44,"locale":29},{"sys":12254},{"type":12,"linkType":13,"id":14},{"sys":12256},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12258},{"url":486,"details":12259,"fileName":492,"contentType":493},{"size":488,"image":12260},{"width":490,"height":491},{"sys":12262,"fields":12265},{"id":12263,"createdAt":12264},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":12266,"slug":12267,"articleIntro":12266,"category":12268},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[12269],{"metadata":12270,"sys":12273,"fields":12280},{"tags":12271,"concepts":12272},[],[],{"space":12274,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12276,"publishedVersion":442,"revision":62,"contentType":12278,"locale":29},{"sys":12275},{"type":12,"linkType":13,"id":14},{"sys":12277},{"id":21,"type":12,"linkType":22},{"sys":12279},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12281,"metaTitle":452,"metaDescription":453,"mainTitle":12282,"subtitle":471,"heroImage":12297,"ctaButton":494,"ctaLink":495},[451],{"data":12283,"content":12284,"nodeType":74},{},[12285,12291],{"data":12286,"content":12287,"nodeType":78},{},[12288],{"data":12289,"marks":12290,"value":463,"nodeType":82},{},[],{"data":12292,"content":12293,"nodeType":87},{},[12294],{"data":12295,"marks":12296,"value":470,"nodeType":82},{},[],{"metadata":12298,"sys":12301,"fields":12306},{"tags":12299,"concepts":12300},[],[],{"space":12302,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12304,"publishedVersion":62,"revision":44,"locale":29},{"sys":12303},{"type":12,"linkType":13,"id":14},{"sys":12305},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12307},{"url":486,"details":12308,"fileName":492,"contentType":493},{"size":488,"image":12309},{"width":490,"height":491},{"sys":12311,"fields":12314},{"id":12312,"createdAt":12313},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":12315,"slug":12316,"articleIntro":-1,"category":12317},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[12318],{"metadata":12319,"sys":12322,"fields":12329},{"tags":12320,"concepts":12321},[],[],{"space":12323,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12325,"publishedVersion":442,"revision":62,"contentType":12327,"locale":29},{"sys":12324},{"type":12,"linkType":13,"id":14},{"sys":12326},{"id":21,"type":12,"linkType":22},{"sys":12328},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12330,"metaTitle":452,"metaDescription":453,"mainTitle":12331,"subtitle":471,"heroImage":12346,"ctaButton":494,"ctaLink":495},[451],{"data":12332,"content":12333,"nodeType":74},{},[12334,12340],{"data":12335,"content":12336,"nodeType":78},{},[12337],{"data":12338,"marks":12339,"value":463,"nodeType":82},{},[],{"data":12341,"content":12342,"nodeType":87},{},[12343],{"data":12344,"marks":12345,"value":470,"nodeType":82},{},[],{"metadata":12347,"sys":12350,"fields":12355},{"tags":12348,"concepts":12349},[],[],{"space":12351,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12353,"publishedVersion":62,"revision":44,"locale":29},{"sys":12352},{"type":12,"linkType":13,"id":14},{"sys":12354},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12356},{"url":486,"details":12357,"fileName":492,"contentType":493},{"size":488,"image":12358},{"width":490,"height":491},{"sys":12360,"fields":12363},{"id":12361,"createdAt":12362},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":12364,"slug":12365,"articleIntro":12364,"category":12366},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[12367],{"metadata":12368,"sys":12371,"fields":12378},{"tags":12369,"concepts":12370},[],[],{"space":12372,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12374,"publishedVersion":442,"revision":62,"contentType":12376,"locale":29},{"sys":12373},{"type":12,"linkType":13,"id":14},{"sys":12375},{"id":21,"type":12,"linkType":22},{"sys":12377},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12379,"metaTitle":452,"metaDescription":453,"mainTitle":12380,"subtitle":471,"heroImage":12395,"ctaButton":494,"ctaLink":495},[451],{"data":12381,"content":12382,"nodeType":74},{},[12383,12389],{"data":12384,"content":12385,"nodeType":78},{},[12386],{"data":12387,"marks":12388,"value":463,"nodeType":82},{},[],{"data":12390,"content":12391,"nodeType":87},{},[12392],{"data":12393,"marks":12394,"value":470,"nodeType":82},{},[],{"metadata":12396,"sys":12399,"fields":12404},{"tags":12397,"concepts":12398},[],[],{"space":12400,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12402,"publishedVersion":62,"revision":44,"locale":29},{"sys":12401},{"type":12,"linkType":13,"id":14},{"sys":12403},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12405},{"url":486,"details":12406,"fileName":492,"contentType":493},{"size":488,"image":12407},{"width":490,"height":491},{"sys":12409,"fields":12412},{"id":12410,"createdAt":12411},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":12413,"slug":12414,"articleIntro":12413,"category":12415},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[12416],{"metadata":12417,"sys":12420,"fields":12427},{"tags":12418,"concepts":12419},[],[],{"space":12421,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12423,"publishedVersion":442,"revision":62,"contentType":12425,"locale":29},{"sys":12422},{"type":12,"linkType":13,"id":14},{"sys":12424},{"id":21,"type":12,"linkType":22},{"sys":12426},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12428,"metaTitle":452,"metaDescription":453,"mainTitle":12429,"subtitle":471,"heroImage":12444,"ctaButton":494,"ctaLink":495},[451],{"data":12430,"content":12431,"nodeType":74},{},[12432,12438],{"data":12433,"content":12434,"nodeType":78},{},[12435],{"data":12436,"marks":12437,"value":463,"nodeType":82},{},[],{"data":12439,"content":12440,"nodeType":87},{},[12441],{"data":12442,"marks":12443,"value":470,"nodeType":82},{},[],{"metadata":12445,"sys":12448,"fields":12453},{"tags":12446,"concepts":12447},[],[],{"space":12449,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12451,"publishedVersion":62,"revision":44,"locale":29},{"sys":12450},{"type":12,"linkType":13,"id":14},{"sys":12452},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12454},{"url":486,"details":12455,"fileName":492,"contentType":493},{"size":488,"image":12456},{"width":490,"height":491},{"sys":12458,"fields":12461},{"id":12459,"createdAt":12460},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":12462,"slug":12463,"articleIntro":12462,"category":12464},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[12465],{"metadata":12466,"sys":12469,"fields":12476},{"tags":12467,"concepts":12468},[],[],{"space":12470,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12472,"publishedVersion":442,"revision":62,"contentType":12474,"locale":29},{"sys":12471},{"type":12,"linkType":13,"id":14},{"sys":12473},{"id":21,"type":12,"linkType":22},{"sys":12475},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12477,"metaTitle":452,"metaDescription":453,"mainTitle":12478,"subtitle":471,"heroImage":12493,"ctaButton":494,"ctaLink":495},[451],{"data":12479,"content":12480,"nodeType":74},{},[12481,12487],{"data":12482,"content":12483,"nodeType":78},{},[12484],{"data":12485,"marks":12486,"value":463,"nodeType":82},{},[],{"data":12488,"content":12489,"nodeType":87},{},[12490],{"data":12491,"marks":12492,"value":470,"nodeType":82},{},[],{"metadata":12494,"sys":12497,"fields":12502},{"tags":12495,"concepts":12496},[],[],{"space":12498,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12500,"publishedVersion":62,"revision":44,"locale":29},{"sys":12499},{"type":12,"linkType":13,"id":14},{"sys":12501},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12503},{"url":486,"details":12504,"fileName":492,"contentType":493},{"size":488,"image":12505},{"width":490,"height":491},{"sys":12507,"fields":12510},{"id":12508,"createdAt":12509},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":12511,"slug":12512,"articleIntro":12511,"category":12513},"4886 - Charges","compte-4886-charges",[12514],{"metadata":12515,"sys":12518,"fields":12525},{"tags":12516,"concepts":12517},[],[],{"space":12519,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12521,"publishedVersion":442,"revision":62,"contentType":12523,"locale":29},{"sys":12520},{"type":12,"linkType":13,"id":14},{"sys":12522},{"id":21,"type":12,"linkType":22},{"sys":12524},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12526,"metaTitle":452,"metaDescription":453,"mainTitle":12527,"subtitle":471,"heroImage":12542,"ctaButton":494,"ctaLink":495},[451],{"data":12528,"content":12529,"nodeType":74},{},[12530,12536],{"data":12531,"content":12532,"nodeType":78},{},[12533],{"data":12534,"marks":12535,"value":463,"nodeType":82},{},[],{"data":12537,"content":12538,"nodeType":87},{},[12539],{"data":12540,"marks":12541,"value":470,"nodeType":82},{},[],{"metadata":12543,"sys":12546,"fields":12551},{"tags":12544,"concepts":12545},[],[],{"space":12547,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12549,"publishedVersion":62,"revision":44,"locale":29},{"sys":12548},{"type":12,"linkType":13,"id":14},{"sys":12550},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12552},{"url":486,"details":12553,"fileName":492,"contentType":493},{"size":488,"image":12554},{"width":490,"height":491},{"sys":12556,"fields":12559},{"id":12557,"createdAt":12558},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":12560,"slug":12561,"articleIntro":-1,"category":12562},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[12563],{"metadata":12564,"sys":12567,"fields":12574},{"tags":12565,"concepts":12566},[],[],{"space":12568,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12570,"publishedVersion":442,"revision":62,"contentType":12572,"locale":29},{"sys":12569},{"type":12,"linkType":13,"id":14},{"sys":12571},{"id":21,"type":12,"linkType":22},{"sys":12573},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12575,"metaTitle":452,"metaDescription":453,"mainTitle":12576,"subtitle":471,"heroImage":12591,"ctaButton":494,"ctaLink":495},[451],{"data":12577,"content":12578,"nodeType":74},{},[12579,12585],{"data":12580,"content":12581,"nodeType":78},{},[12582],{"data":12583,"marks":12584,"value":463,"nodeType":82},{},[],{"data":12586,"content":12587,"nodeType":87},{},[12588],{"data":12589,"marks":12590,"value":470,"nodeType":82},{},[],{"metadata":12592,"sys":12595,"fields":12600},{"tags":12593,"concepts":12594},[],[],{"space":12596,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12598,"publishedVersion":62,"revision":44,"locale":29},{"sys":12597},{"type":12,"linkType":13,"id":14},{"sys":12599},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12601},{"url":486,"details":12602,"fileName":492,"contentType":493},{"size":488,"image":12603},{"width":490,"height":491},{"sys":12605,"fields":12608},{"id":12606,"createdAt":12607},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":12609,"slug":12610,"articleIntro":12609,"category":12611},"506 - Obligations","compte-506-obligations",[12612],{"metadata":12613,"sys":12616,"fields":12623},{"tags":12614,"concepts":12615},[],[],{"space":12617,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12619,"publishedVersion":442,"revision":62,"contentType":12621,"locale":29},{"sys":12618},{"type":12,"linkType":13,"id":14},{"sys":12620},{"id":21,"type":12,"linkType":22},{"sys":12622},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12624,"metaTitle":452,"metaDescription":453,"mainTitle":12625,"subtitle":471,"heroImage":12640,"ctaButton":494,"ctaLink":495},[451],{"data":12626,"content":12627,"nodeType":74},{},[12628,12634],{"data":12629,"content":12630,"nodeType":78},{},[12631],{"data":12632,"marks":12633,"value":463,"nodeType":82},{},[],{"data":12635,"content":12636,"nodeType":87},{},[12637],{"data":12638,"marks":12639,"value":470,"nodeType":82},{},[],{"metadata":12641,"sys":12644,"fields":12649},{"tags":12642,"concepts":12643},[],[],{"space":12645,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12647,"publishedVersion":62,"revision":44,"locale":29},{"sys":12646},{"type":12,"linkType":13,"id":14},{"sys":12648},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12650},{"url":486,"details":12651,"fileName":492,"contentType":493},{"size":488,"image":12652},{"width":490,"height":491},{"sys":12654,"fields":12657},{"id":12655,"createdAt":12656},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":12658,"slug":12659,"articleIntro":12658,"category":12660},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[12661],{"metadata":12662,"sys":12665,"fields":12672},{"tags":12663,"concepts":12664},[],[],{"space":12666,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12668,"publishedVersion":442,"revision":62,"contentType":12670,"locale":29},{"sys":12667},{"type":12,"linkType":13,"id":14},{"sys":12669},{"id":21,"type":12,"linkType":22},{"sys":12671},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12673,"metaTitle":452,"metaDescription":453,"mainTitle":12674,"subtitle":471,"heroImage":12689,"ctaButton":494,"ctaLink":495},[451],{"data":12675,"content":12676,"nodeType":74},{},[12677,12683],{"data":12678,"content":12679,"nodeType":78},{},[12680],{"data":12681,"marks":12682,"value":463,"nodeType":82},{},[],{"data":12684,"content":12685,"nodeType":87},{},[12686],{"data":12687,"marks":12688,"value":470,"nodeType":82},{},[],{"metadata":12690,"sys":12693,"fields":12698},{"tags":12691,"concepts":12692},[],[],{"space":12694,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12696,"publishedVersion":62,"revision":44,"locale":29},{"sys":12695},{"type":12,"linkType":13,"id":14},{"sys":12697},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12699},{"url":486,"details":12700,"fileName":492,"contentType":493},{"size":488,"image":12701},{"width":490,"height":491},{"sys":12703,"fields":12706},{"id":12704,"createdAt":12705},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":12707,"slug":12708,"articleIntro":12707,"category":12709},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[12710],{"metadata":12711,"sys":12714,"fields":12721},{"tags":12712,"concepts":12713},[],[],{"space":12715,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12717,"publishedVersion":442,"revision":62,"contentType":12719,"locale":29},{"sys":12716},{"type":12,"linkType":13,"id":14},{"sys":12718},{"id":21,"type":12,"linkType":22},{"sys":12720},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12722,"metaTitle":452,"metaDescription":453,"mainTitle":12723,"subtitle":471,"heroImage":12738,"ctaButton":494,"ctaLink":495},[451],{"data":12724,"content":12725,"nodeType":74},{},[12726,12732],{"data":12727,"content":12728,"nodeType":78},{},[12729],{"data":12730,"marks":12731,"value":463,"nodeType":82},{},[],{"data":12733,"content":12734,"nodeType":87},{},[12735],{"data":12736,"marks":12737,"value":470,"nodeType":82},{},[],{"metadata":12739,"sys":12742,"fields":12747},{"tags":12740,"concepts":12741},[],[],{"space":12743,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12745,"publishedVersion":62,"revision":44,"locale":29},{"sys":12744},{"type":12,"linkType":13,"id":14},{"sys":12746},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12748},{"url":486,"details":12749,"fileName":492,"contentType":493},{"size":488,"image":12750},{"width":490,"height":491},{"sys":12752,"fields":12755},{"id":12753,"createdAt":12754},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":12756,"slug":12757,"articleIntro":-1,"category":12758},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[12759],{"metadata":12760,"sys":12763,"fields":12770},{"tags":12761,"concepts":12762},[],[],{"space":12764,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12766,"publishedVersion":442,"revision":62,"contentType":12768,"locale":29},{"sys":12765},{"type":12,"linkType":13,"id":14},{"sys":12767},{"id":21,"type":12,"linkType":22},{"sys":12769},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12771,"metaTitle":452,"metaDescription":453,"mainTitle":12772,"subtitle":471,"heroImage":12787,"ctaButton":494,"ctaLink":495},[451],{"data":12773,"content":12774,"nodeType":74},{},[12775,12781],{"data":12776,"content":12777,"nodeType":78},{},[12778],{"data":12779,"marks":12780,"value":463,"nodeType":82},{},[],{"data":12782,"content":12783,"nodeType":87},{},[12784],{"data":12785,"marks":12786,"value":470,"nodeType":82},{},[],{"metadata":12788,"sys":12791,"fields":12796},{"tags":12789,"concepts":12790},[],[],{"space":12792,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12794,"publishedVersion":62,"revision":44,"locale":29},{"sys":12793},{"type":12,"linkType":13,"id":14},{"sys":12795},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12797},{"url":486,"details":12798,"fileName":492,"contentType":493},{"size":488,"image":12799},{"width":490,"height":491},{"sys":12801,"fields":12804},{"id":12802,"createdAt":12803},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":12805,"slug":12806,"articleIntro":12805,"category":12807},"6248 - Divers","compte-6248-divers",[12808],{"metadata":12809,"sys":12812,"fields":12819},{"tags":12810,"concepts":12811},[],[],{"space":12813,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12815,"publishedVersion":442,"revision":62,"contentType":12817,"locale":29},{"sys":12814},{"type":12,"linkType":13,"id":14},{"sys":12816},{"id":21,"type":12,"linkType":22},{"sys":12818},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12820,"metaTitle":452,"metaDescription":453,"mainTitle":12821,"subtitle":471,"heroImage":12836,"ctaButton":494,"ctaLink":495},[451],{"data":12822,"content":12823,"nodeType":74},{},[12824,12830],{"data":12825,"content":12826,"nodeType":78},{},[12827],{"data":12828,"marks":12829,"value":463,"nodeType":82},{},[],{"data":12831,"content":12832,"nodeType":87},{},[12833],{"data":12834,"marks":12835,"value":470,"nodeType":82},{},[],{"metadata":12837,"sys":12840,"fields":12845},{"tags":12838,"concepts":12839},[],[],{"space":12841,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12843,"publishedVersion":62,"revision":44,"locale":29},{"sys":12842},{"type":12,"linkType":13,"id":14},{"sys":12844},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12846},{"url":486,"details":12847,"fileName":492,"contentType":493},{"size":488,"image":12848},{"width":490,"height":491},{"sys":12850,"fields":12853},{"id":12851,"createdAt":12852},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":12854,"slug":12855,"articleIntro":-1,"category":12856},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[12857],{"metadata":12858,"sys":12861,"fields":12868},{"tags":12859,"concepts":12860},[],[],{"space":12862,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12864,"publishedVersion":442,"revision":62,"contentType":12866,"locale":29},{"sys":12863},{"type":12,"linkType":13,"id":14},{"sys":12865},{"id":21,"type":12,"linkType":22},{"sys":12867},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12869,"metaTitle":452,"metaDescription":453,"mainTitle":12870,"subtitle":471,"heroImage":12885,"ctaButton":494,"ctaLink":495},[451],{"data":12871,"content":12872,"nodeType":74},{},[12873,12879],{"data":12874,"content":12875,"nodeType":78},{},[12876],{"data":12877,"marks":12878,"value":463,"nodeType":82},{},[],{"data":12880,"content":12881,"nodeType":87},{},[12882],{"data":12883,"marks":12884,"value":470,"nodeType":82},{},[],{"metadata":12886,"sys":12889,"fields":12894},{"tags":12887,"concepts":12888},[],[],{"space":12890,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12892,"publishedVersion":62,"revision":44,"locale":29},{"sys":12891},{"type":12,"linkType":13,"id":14},{"sys":12893},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12895},{"url":486,"details":12896,"fileName":492,"contentType":493},{"size":488,"image":12897},{"width":490,"height":491},{"sys":12899,"fields":12902},{"id":12900,"createdAt":12901},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":12903,"slug":12904,"articleIntro":12903,"category":12905},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[12906],{"metadata":12907,"sys":12910,"fields":12917},{"tags":12908,"concepts":12909},[],[],{"space":12911,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12913,"publishedVersion":442,"revision":62,"contentType":12915,"locale":29},{"sys":12912},{"type":12,"linkType":13,"id":14},{"sys":12914},{"id":21,"type":12,"linkType":22},{"sys":12916},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12918,"metaTitle":452,"metaDescription":453,"mainTitle":12919,"subtitle":471,"heroImage":12934,"ctaButton":494,"ctaLink":495},[451],{"data":12920,"content":12921,"nodeType":74},{},[12922,12928],{"data":12923,"content":12924,"nodeType":78},{},[12925],{"data":12926,"marks":12927,"value":463,"nodeType":82},{},[],{"data":12929,"content":12930,"nodeType":87},{},[12931],{"data":12932,"marks":12933,"value":470,"nodeType":82},{},[],{"metadata":12935,"sys":12938,"fields":12943},{"tags":12936,"concepts":12937},[],[],{"space":12939,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12941,"publishedVersion":62,"revision":44,"locale":29},{"sys":12940},{"type":12,"linkType":13,"id":14},{"sys":12942},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12944},{"url":486,"details":12945,"fileName":492,"contentType":493},{"size":488,"image":12946},{"width":490,"height":491},{"sys":12948,"fields":12951},{"id":12949,"createdAt":12950},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":12952,"slug":12953,"articleIntro":-1,"category":12954},"Compte 628 - Divers","compte-628-divers",[12955],{"metadata":12956,"sys":12959,"fields":12966},{"tags":12957,"concepts":12958},[],[],{"space":12960,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":12962,"publishedVersion":442,"revision":62,"contentType":12964,"locale":29},{"sys":12961},{"type":12,"linkType":13,"id":14},{"sys":12963},{"id":21,"type":12,"linkType":22},{"sys":12965},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":12967,"metaTitle":452,"metaDescription":453,"mainTitle":12968,"subtitle":471,"heroImage":12983,"ctaButton":494,"ctaLink":495},[451],{"data":12969,"content":12970,"nodeType":74},{},[12971,12977],{"data":12972,"content":12973,"nodeType":78},{},[12974],{"data":12975,"marks":12976,"value":463,"nodeType":82},{},[],{"data":12978,"content":12979,"nodeType":87},{},[12980],{"data":12981,"marks":12982,"value":470,"nodeType":82},{},[],{"metadata":12984,"sys":12987,"fields":12992},{"tags":12985,"concepts":12986},[],[],{"space":12988,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":12990,"publishedVersion":62,"revision":44,"locale":29},{"sys":12989},{"type":12,"linkType":13,"id":14},{"sys":12991},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":12993},{"url":486,"details":12994,"fileName":492,"contentType":493},{"size":488,"image":12995},{"width":490,"height":491},{"sys":12997,"fields":13000},{"id":12998,"createdAt":12999},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":13001,"slug":13002,"articleIntro":13003,"category":13004},"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",[13005],{"metadata":13006,"sys":13009,"fields":13016},{"tags":13007,"concepts":13008},[],[],{"space":13010,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13012,"publishedVersion":442,"revision":62,"contentType":13014,"locale":29},{"sys":13011},{"type":12,"linkType":13,"id":14},{"sys":13013},{"id":21,"type":12,"linkType":22},{"sys":13015},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13017,"metaTitle":452,"metaDescription":453,"mainTitle":13018,"subtitle":471,"heroImage":13033,"ctaButton":494,"ctaLink":495},[451],{"data":13019,"content":13020,"nodeType":74},{},[13021,13027],{"data":13022,"content":13023,"nodeType":78},{},[13024],{"data":13025,"marks":13026,"value":463,"nodeType":82},{},[],{"data":13028,"content":13029,"nodeType":87},{},[13030],{"data":13031,"marks":13032,"value":470,"nodeType":82},{},[],{"metadata":13034,"sys":13037,"fields":13042},{"tags":13035,"concepts":13036},[],[],{"space":13038,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13040,"publishedVersion":62,"revision":44,"locale":29},{"sys":13039},{"type":12,"linkType":13,"id":14},{"sys":13041},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13043},{"url":486,"details":13044,"fileName":492,"contentType":493},{"size":488,"image":13045},{"width":490,"height":491},{"sys":13047,"fields":13050},{"id":13048,"createdAt":13049},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":13051,"slug":13052,"articleIntro":-1,"category":13053},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[13054],{"metadata":13055,"sys":13058,"fields":13065},{"tags":13056,"concepts":13057},[],[],{"space":13059,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13061,"publishedVersion":442,"revision":62,"contentType":13063,"locale":29},{"sys":13060},{"type":12,"linkType":13,"id":14},{"sys":13062},{"id":21,"type":12,"linkType":22},{"sys":13064},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13066,"metaTitle":452,"metaDescription":453,"mainTitle":13067,"subtitle":471,"heroImage":13082,"ctaButton":494,"ctaLink":495},[451],{"data":13068,"content":13069,"nodeType":74},{},[13070,13076],{"data":13071,"content":13072,"nodeType":78},{},[13073],{"data":13074,"marks":13075,"value":463,"nodeType":82},{},[],{"data":13077,"content":13078,"nodeType":87},{},[13079],{"data":13080,"marks":13081,"value":470,"nodeType":82},{},[],{"metadata":13083,"sys":13086,"fields":13091},{"tags":13084,"concepts":13085},[],[],{"space":13087,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13089,"publishedVersion":62,"revision":44,"locale":29},{"sys":13088},{"type":12,"linkType":13,"id":14},{"sys":13090},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13092},{"url":486,"details":13093,"fileName":492,"contentType":493},{"size":488,"image":13094},{"width":490,"height":491},{"sys":13096,"fields":13099},{"id":13097,"createdAt":13098},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":13100,"slug":13101,"articleIntro":13100,"category":13102},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[13103],{"metadata":13104,"sys":13107,"fields":13114},{"tags":13105,"concepts":13106},[],[],{"space":13108,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13110,"publishedVersion":442,"revision":62,"contentType":13112,"locale":29},{"sys":13109},{"type":12,"linkType":13,"id":14},{"sys":13111},{"id":21,"type":12,"linkType":22},{"sys":13113},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13115,"metaTitle":452,"metaDescription":453,"mainTitle":13116,"subtitle":471,"heroImage":13131,"ctaButton":494,"ctaLink":495},[451],{"data":13117,"content":13118,"nodeType":74},{},[13119,13125],{"data":13120,"content":13121,"nodeType":78},{},[13122],{"data":13123,"marks":13124,"value":463,"nodeType":82},{},[],{"data":13126,"content":13127,"nodeType":87},{},[13128],{"data":13129,"marks":13130,"value":470,"nodeType":82},{},[],{"metadata":13132,"sys":13135,"fields":13140},{"tags":13133,"concepts":13134},[],[],{"space":13136,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13138,"publishedVersion":62,"revision":44,"locale":29},{"sys":13137},{"type":12,"linkType":13,"id":14},{"sys":13139},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13141},{"url":486,"details":13142,"fileName":492,"contentType":493},{"size":488,"image":13143},{"width":490,"height":491},{"sys":13145,"fields":13148},{"id":13146,"createdAt":13147},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":13149,"slug":13150,"articleIntro":-1,"category":13151},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[13152],{"metadata":13153,"sys":13156,"fields":13163},{"tags":13154,"concepts":13155},[],[],{"space":13157,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13159,"publishedVersion":442,"revision":62,"contentType":13161,"locale":29},{"sys":13158},{"type":12,"linkType":13,"id":14},{"sys":13160},{"id":21,"type":12,"linkType":22},{"sys":13162},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13164,"metaTitle":452,"metaDescription":453,"mainTitle":13165,"subtitle":471,"heroImage":13180,"ctaButton":494,"ctaLink":495},[451],{"data":13166,"content":13167,"nodeType":74},{},[13168,13174],{"data":13169,"content":13170,"nodeType":78},{},[13171],{"data":13172,"marks":13173,"value":463,"nodeType":82},{},[],{"data":13175,"content":13176,"nodeType":87},{},[13177],{"data":13178,"marks":13179,"value":470,"nodeType":82},{},[],{"metadata":13181,"sys":13184,"fields":13189},{"tags":13182,"concepts":13183},[],[],{"space":13185,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13187,"publishedVersion":62,"revision":44,"locale":29},{"sys":13186},{"type":12,"linkType":13,"id":14},{"sys":13188},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13190},{"url":486,"details":13191,"fileName":492,"contentType":493},{"size":488,"image":13192},{"width":490,"height":491},{"sys":13194,"fields":13197},{"id":13195,"createdAt":13196},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":13198,"slug":13199,"articleIntro":-1,"category":13200},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[13201],{"metadata":13202,"sys":13205,"fields":13212},{"tags":13203,"concepts":13204},[],[],{"space":13206,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13208,"publishedVersion":442,"revision":62,"contentType":13210,"locale":29},{"sys":13207},{"type":12,"linkType":13,"id":14},{"sys":13209},{"id":21,"type":12,"linkType":22},{"sys":13211},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13213,"metaTitle":452,"metaDescription":453,"mainTitle":13214,"subtitle":471,"heroImage":13229,"ctaButton":494,"ctaLink":495},[451],{"data":13215,"content":13216,"nodeType":74},{},[13217,13223],{"data":13218,"content":13219,"nodeType":78},{},[13220],{"data":13221,"marks":13222,"value":463,"nodeType":82},{},[],{"data":13224,"content":13225,"nodeType":87},{},[13226],{"data":13227,"marks":13228,"value":470,"nodeType":82},{},[],{"metadata":13230,"sys":13233,"fields":13238},{"tags":13231,"concepts":13232},[],[],{"space":13234,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13236,"publishedVersion":62,"revision":44,"locale":29},{"sys":13235},{"type":12,"linkType":13,"id":14},{"sys":13237},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13239},{"url":486,"details":13240,"fileName":492,"contentType":493},{"size":488,"image":13241},{"width":490,"height":491},{"sys":13243,"fields":13246},{"id":13244,"createdAt":13245},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":13247,"slug":13248,"articleIntro":13247,"category":13249},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[13250],{"metadata":13251,"sys":13254,"fields":13261},{"tags":13252,"concepts":13253},[],[],{"space":13255,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13257,"publishedVersion":442,"revision":62,"contentType":13259,"locale":29},{"sys":13256},{"type":12,"linkType":13,"id":14},{"sys":13258},{"id":21,"type":12,"linkType":22},{"sys":13260},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13262,"metaTitle":452,"metaDescription":453,"mainTitle":13263,"subtitle":471,"heroImage":13278,"ctaButton":494,"ctaLink":495},[451],{"data":13264,"content":13265,"nodeType":74},{},[13266,13272],{"data":13267,"content":13268,"nodeType":78},{},[13269],{"data":13270,"marks":13271,"value":463,"nodeType":82},{},[],{"data":13273,"content":13274,"nodeType":87},{},[13275],{"data":13276,"marks":13277,"value":470,"nodeType":82},{},[],{"metadata":13279,"sys":13282,"fields":13287},{"tags":13280,"concepts":13281},[],[],{"space":13283,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13285,"publishedVersion":62,"revision":44,"locale":29},{"sys":13284},{"type":12,"linkType":13,"id":14},{"sys":13286},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13288},{"url":486,"details":13289,"fileName":492,"contentType":493},{"size":488,"image":13290},{"width":490,"height":491},{"sys":13292,"fields":13295},{"id":13293,"createdAt":13294},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":13296,"slug":13297,"articleIntro":-1,"category":13298},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[13299],{"metadata":13300,"sys":13303,"fields":13310},{"tags":13301,"concepts":13302},[],[],{"space":13304,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13306,"publishedVersion":442,"revision":62,"contentType":13308,"locale":29},{"sys":13305},{"type":12,"linkType":13,"id":14},{"sys":13307},{"id":21,"type":12,"linkType":22},{"sys":13309},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13311,"metaTitle":452,"metaDescription":453,"mainTitle":13312,"subtitle":471,"heroImage":13327,"ctaButton":494,"ctaLink":495},[451],{"data":13313,"content":13314,"nodeType":74},{},[13315,13321],{"data":13316,"content":13317,"nodeType":78},{},[13318],{"data":13319,"marks":13320,"value":463,"nodeType":82},{},[],{"data":13322,"content":13323,"nodeType":87},{},[13324],{"data":13325,"marks":13326,"value":470,"nodeType":82},{},[],{"metadata":13328,"sys":13331,"fields":13336},{"tags":13329,"concepts":13330},[],[],{"space":13332,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13334,"publishedVersion":62,"revision":44,"locale":29},{"sys":13333},{"type":12,"linkType":13,"id":14},{"sys":13335},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13337},{"url":486,"details":13338,"fileName":492,"contentType":493},{"size":488,"image":13339},{"width":490,"height":491},{"sys":13341,"fields":13344},{"id":13342,"createdAt":13343},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":13345,"slug":13346,"articleIntro":13345,"category":13347},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[13348],{"metadata":13349,"sys":13352,"fields":13359},{"tags":13350,"concepts":13351},[],[],{"space":13353,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13355,"publishedVersion":442,"revision":62,"contentType":13357,"locale":29},{"sys":13354},{"type":12,"linkType":13,"id":14},{"sys":13356},{"id":21,"type":12,"linkType":22},{"sys":13358},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13360,"metaTitle":452,"metaDescription":453,"mainTitle":13361,"subtitle":471,"heroImage":13376,"ctaButton":494,"ctaLink":495},[451],{"data":13362,"content":13363,"nodeType":74},{},[13364,13370],{"data":13365,"content":13366,"nodeType":78},{},[13367],{"data":13368,"marks":13369,"value":463,"nodeType":82},{},[],{"data":13371,"content":13372,"nodeType":87},{},[13373],{"data":13374,"marks":13375,"value":470,"nodeType":82},{},[],{"metadata":13377,"sys":13380,"fields":13385},{"tags":13378,"concepts":13379},[],[],{"space":13381,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13383,"publishedVersion":62,"revision":44,"locale":29},{"sys":13382},{"type":12,"linkType":13,"id":14},{"sys":13384},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13386},{"url":486,"details":13387,"fileName":492,"contentType":493},{"size":488,"image":13388},{"width":490,"height":491},{"sys":13390,"fields":13393},{"id":13391,"createdAt":13392},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":13394,"slug":13395,"articleIntro":13394,"category":13396},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[13397],{"metadata":13398,"sys":13401,"fields":13408},{"tags":13399,"concepts":13400},[],[],{"space":13402,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13404,"publishedVersion":442,"revision":62,"contentType":13406,"locale":29},{"sys":13403},{"type":12,"linkType":13,"id":14},{"sys":13405},{"id":21,"type":12,"linkType":22},{"sys":13407},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13409,"metaTitle":452,"metaDescription":453,"mainTitle":13410,"subtitle":471,"heroImage":13425,"ctaButton":494,"ctaLink":495},[451],{"data":13411,"content":13412,"nodeType":74},{},[13413,13419],{"data":13414,"content":13415,"nodeType":78},{},[13416],{"data":13417,"marks":13418,"value":463,"nodeType":82},{},[],{"data":13420,"content":13421,"nodeType":87},{},[13422],{"data":13423,"marks":13424,"value":470,"nodeType":82},{},[],{"metadata":13426,"sys":13429,"fields":13434},{"tags":13427,"concepts":13428},[],[],{"space":13430,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13432,"publishedVersion":62,"revision":44,"locale":29},{"sys":13431},{"type":12,"linkType":13,"id":14},{"sys":13433},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13435},{"url":486,"details":13436,"fileName":492,"contentType":493},{"size":488,"image":13437},{"width":490,"height":491},{"sys":13439,"fields":13442},{"id":13440,"createdAt":13441},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":13443,"slug":13444,"articleIntro":13443,"category":13445},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[13446],{"metadata":13447,"sys":13450,"fields":13457},{"tags":13448,"concepts":13449},[],[],{"space":13451,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13453,"publishedVersion":442,"revision":62,"contentType":13455,"locale":29},{"sys":13452},{"type":12,"linkType":13,"id":14},{"sys":13454},{"id":21,"type":12,"linkType":22},{"sys":13456},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13458,"metaTitle":452,"metaDescription":453,"mainTitle":13459,"subtitle":471,"heroImage":13474,"ctaButton":494,"ctaLink":495},[451],{"data":13460,"content":13461,"nodeType":74},{},[13462,13468],{"data":13463,"content":13464,"nodeType":78},{},[13465],{"data":13466,"marks":13467,"value":463,"nodeType":82},{},[],{"data":13469,"content":13470,"nodeType":87},{},[13471],{"data":13472,"marks":13473,"value":470,"nodeType":82},{},[],{"metadata":13475,"sys":13478,"fields":13483},{"tags":13476,"concepts":13477},[],[],{"space":13479,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13481,"publishedVersion":62,"revision":44,"locale":29},{"sys":13480},{"type":12,"linkType":13,"id":14},{"sys":13482},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13484},{"url":486,"details":13485,"fileName":492,"contentType":493},{"size":488,"image":13486},{"width":490,"height":491},{"sys":13488,"fields":13491},{"id":13489,"createdAt":13490},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":13492,"slug":13493,"articleIntro":13492,"category":13494},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[13495],{"metadata":13496,"sys":13499,"fields":13506},{"tags":13497,"concepts":13498},[],[],{"space":13500,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13502,"publishedVersion":442,"revision":62,"contentType":13504,"locale":29},{"sys":13501},{"type":12,"linkType":13,"id":14},{"sys":13503},{"id":21,"type":12,"linkType":22},{"sys":13505},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13507,"metaTitle":452,"metaDescription":453,"mainTitle":13508,"subtitle":471,"heroImage":13523,"ctaButton":494,"ctaLink":495},[451],{"data":13509,"content":13510,"nodeType":74},{},[13511,13517],{"data":13512,"content":13513,"nodeType":78},{},[13514],{"data":13515,"marks":13516,"value":463,"nodeType":82},{},[],{"data":13518,"content":13519,"nodeType":87},{},[13520],{"data":13521,"marks":13522,"value":470,"nodeType":82},{},[],{"metadata":13524,"sys":13527,"fields":13532},{"tags":13525,"concepts":13526},[],[],{"space":13528,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13530,"publishedVersion":62,"revision":44,"locale":29},{"sys":13529},{"type":12,"linkType":13,"id":14},{"sys":13531},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13533},{"url":486,"details":13534,"fileName":492,"contentType":493},{"size":488,"image":13535},{"width":490,"height":491},{"sys":13537,"fields":13540},{"id":13538,"createdAt":13539},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":13541,"slug":13542,"articleIntro":13541,"category":13543},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[13544],{"metadata":13545,"sys":13548,"fields":13555},{"tags":13546,"concepts":13547},[],[],{"space":13549,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13551,"publishedVersion":442,"revision":62,"contentType":13553,"locale":29},{"sys":13550},{"type":12,"linkType":13,"id":14},{"sys":13552},{"id":21,"type":12,"linkType":22},{"sys":13554},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13556,"metaTitle":452,"metaDescription":453,"mainTitle":13557,"subtitle":471,"heroImage":13572,"ctaButton":494,"ctaLink":495},[451],{"data":13558,"content":13559,"nodeType":74},{},[13560,13566],{"data":13561,"content":13562,"nodeType":78},{},[13563],{"data":13564,"marks":13565,"value":463,"nodeType":82},{},[],{"data":13567,"content":13568,"nodeType":87},{},[13569],{"data":13570,"marks":13571,"value":470,"nodeType":82},{},[],{"metadata":13573,"sys":13576,"fields":13581},{"tags":13574,"concepts":13575},[],[],{"space":13577,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13579,"publishedVersion":62,"revision":44,"locale":29},{"sys":13578},{"type":12,"linkType":13,"id":14},{"sys":13580},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13582},{"url":486,"details":13583,"fileName":492,"contentType":493},{"size":488,"image":13584},{"width":490,"height":491},{"sys":13586,"fields":13589},{"id":13587,"createdAt":13588},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":13590,"slug":13591,"articleIntro":13590,"category":13592},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[13593],{"metadata":13594,"sys":13597,"fields":13604},{"tags":13595,"concepts":13596},[],[],{"space":13598,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13600,"publishedVersion":442,"revision":62,"contentType":13602,"locale":29},{"sys":13599},{"type":12,"linkType":13,"id":14},{"sys":13601},{"id":21,"type":12,"linkType":22},{"sys":13603},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13605,"metaTitle":452,"metaDescription":453,"mainTitle":13606,"subtitle":471,"heroImage":13621,"ctaButton":494,"ctaLink":495},[451],{"data":13607,"content":13608,"nodeType":74},{},[13609,13615],{"data":13610,"content":13611,"nodeType":78},{},[13612],{"data":13613,"marks":13614,"value":463,"nodeType":82},{},[],{"data":13616,"content":13617,"nodeType":87},{},[13618],{"data":13619,"marks":13620,"value":470,"nodeType":82},{},[],{"metadata":13622,"sys":13625,"fields":13630},{"tags":13623,"concepts":13624},[],[],{"space":13626,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13628,"publishedVersion":62,"revision":44,"locale":29},{"sys":13627},{"type":12,"linkType":13,"id":14},{"sys":13629},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13631},{"url":486,"details":13632,"fileName":492,"contentType":493},{"size":488,"image":13633},{"width":490,"height":491},{"sys":13635,"fields":13638},{"id":13636,"createdAt":13637},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":13639,"slug":13640,"articleIntro":13639,"category":13641},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[13642],{"metadata":13643,"sys":13646,"fields":13653},{"tags":13644,"concepts":13645},[],[],{"space":13647,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13649,"publishedVersion":442,"revision":62,"contentType":13651,"locale":29},{"sys":13648},{"type":12,"linkType":13,"id":14},{"sys":13650},{"id":21,"type":12,"linkType":22},{"sys":13652},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13654,"metaTitle":452,"metaDescription":453,"mainTitle":13655,"subtitle":471,"heroImage":13670,"ctaButton":494,"ctaLink":495},[451],{"data":13656,"content":13657,"nodeType":74},{},[13658,13664],{"data":13659,"content":13660,"nodeType":78},{},[13661],{"data":13662,"marks":13663,"value":463,"nodeType":82},{},[],{"data":13665,"content":13666,"nodeType":87},{},[13667],{"data":13668,"marks":13669,"value":470,"nodeType":82},{},[],{"metadata":13671,"sys":13674,"fields":13679},{"tags":13672,"concepts":13673},[],[],{"space":13675,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13677,"publishedVersion":62,"revision":44,"locale":29},{"sys":13676},{"type":12,"linkType":13,"id":14},{"sys":13678},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13680},{"url":486,"details":13681,"fileName":492,"contentType":493},{"size":488,"image":13682},{"width":490,"height":491},{"sys":13684,"fields":13687},{"id":13685,"createdAt":13686},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":13688,"slug":13689,"articleIntro":-1,"category":13690},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[13691],{"metadata":13692,"sys":13695,"fields":13702},{"tags":13693,"concepts":13694},[],[],{"space":13696,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13698,"publishedVersion":442,"revision":62,"contentType":13700,"locale":29},{"sys":13697},{"type":12,"linkType":13,"id":14},{"sys":13699},{"id":21,"type":12,"linkType":22},{"sys":13701},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13703,"metaTitle":452,"metaDescription":453,"mainTitle":13704,"subtitle":471,"heroImage":13719,"ctaButton":494,"ctaLink":495},[451],{"data":13705,"content":13706,"nodeType":74},{},[13707,13713],{"data":13708,"content":13709,"nodeType":78},{},[13710],{"data":13711,"marks":13712,"value":463,"nodeType":82},{},[],{"data":13714,"content":13715,"nodeType":87},{},[13716],{"data":13717,"marks":13718,"value":470,"nodeType":82},{},[],{"metadata":13720,"sys":13723,"fields":13728},{"tags":13721,"concepts":13722},[],[],{"space":13724,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13726,"publishedVersion":62,"revision":44,"locale":29},{"sys":13725},{"type":12,"linkType":13,"id":14},{"sys":13727},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13729},{"url":486,"details":13730,"fileName":492,"contentType":493},{"size":488,"image":13731},{"width":490,"height":491},{"sys":13733,"fields":13735},{"id":13734,"createdAt":4863},"1gL1TVBdSVq2maqsnWjSUW",{"title":13736,"slug":13737,"articleIntro":-1,"category":13738},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[13739],{"metadata":13740,"sys":13743,"fields":13750},{"tags":13741,"concepts":13742},[],[],{"space":13744,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13746,"publishedVersion":442,"revision":62,"contentType":13748,"locale":29},{"sys":13745},{"type":12,"linkType":13,"id":14},{"sys":13747},{"id":21,"type":12,"linkType":22},{"sys":13749},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13751,"metaTitle":452,"metaDescription":453,"mainTitle":13752,"subtitle":471,"heroImage":13767,"ctaButton":494,"ctaLink":495},[451],{"data":13753,"content":13754,"nodeType":74},{},[13755,13761],{"data":13756,"content":13757,"nodeType":78},{},[13758],{"data":13759,"marks":13760,"value":463,"nodeType":82},{},[],{"data":13762,"content":13763,"nodeType":87},{},[13764],{"data":13765,"marks":13766,"value":470,"nodeType":82},{},[],{"metadata":13768,"sys":13771,"fields":13776},{"tags":13769,"concepts":13770},[],[],{"space":13772,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13774,"publishedVersion":62,"revision":44,"locale":29},{"sys":13773},{"type":12,"linkType":13,"id":14},{"sys":13775},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13777},{"url":486,"details":13778,"fileName":492,"contentType":493},{"size":488,"image":13779},{"width":490,"height":491},{"sys":13781,"fields":13784},{"id":13782,"createdAt":13783},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":13785,"slug":13786,"articleIntro":-1,"category":13787},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[13788],{"metadata":13789,"sys":13792,"fields":13799},{"tags":13790,"concepts":13791},[],[],{"space":13793,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13795,"publishedVersion":442,"revision":62,"contentType":13797,"locale":29},{"sys":13794},{"type":12,"linkType":13,"id":14},{"sys":13796},{"id":21,"type":12,"linkType":22},{"sys":13798},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13800,"metaTitle":452,"metaDescription":453,"mainTitle":13801,"subtitle":471,"heroImage":13816,"ctaButton":494,"ctaLink":495},[451],{"data":13802,"content":13803,"nodeType":74},{},[13804,13810],{"data":13805,"content":13806,"nodeType":78},{},[13807],{"data":13808,"marks":13809,"value":463,"nodeType":82},{},[],{"data":13811,"content":13812,"nodeType":87},{},[13813],{"data":13814,"marks":13815,"value":470,"nodeType":82},{},[],{"metadata":13817,"sys":13820,"fields":13825},{"tags":13818,"concepts":13819},[],[],{"space":13821,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13823,"publishedVersion":62,"revision":44,"locale":29},{"sys":13822},{"type":12,"linkType":13,"id":14},{"sys":13824},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13826},{"url":486,"details":13827,"fileName":492,"contentType":493},{"size":488,"image":13828},{"width":490,"height":491},{"sys":13830,"fields":13833},{"id":13831,"createdAt":13832},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":13834,"slug":13835,"articleIntro":-1,"category":13836},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[13837],{"metadata":13838,"sys":13841,"fields":13848},{"tags":13839,"concepts":13840},[],[],{"space":13842,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13844,"publishedVersion":442,"revision":62,"contentType":13846,"locale":29},{"sys":13843},{"type":12,"linkType":13,"id":14},{"sys":13845},{"id":21,"type":12,"linkType":22},{"sys":13847},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13849,"metaTitle":452,"metaDescription":453,"mainTitle":13850,"subtitle":471,"heroImage":13865,"ctaButton":494,"ctaLink":495},[451],{"data":13851,"content":13852,"nodeType":74},{},[13853,13859],{"data":13854,"content":13855,"nodeType":78},{},[13856],{"data":13857,"marks":13858,"value":463,"nodeType":82},{},[],{"data":13860,"content":13861,"nodeType":87},{},[13862],{"data":13863,"marks":13864,"value":470,"nodeType":82},{},[],{"metadata":13866,"sys":13869,"fields":13874},{"tags":13867,"concepts":13868},[],[],{"space":13870,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13872,"publishedVersion":62,"revision":44,"locale":29},{"sys":13871},{"type":12,"linkType":13,"id":14},{"sys":13873},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13875},{"url":486,"details":13876,"fileName":492,"contentType":493},{"size":488,"image":13877},{"width":490,"height":491},{"sys":13879,"fields":13882},{"id":13880,"createdAt":13881},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":13883,"slug":13884,"articleIntro":13885,"category":13886},"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. ",[13887],{"metadata":13888,"sys":13891,"fields":13898},{"tags":13889,"concepts":13890},[],[],{"space":13892,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13894,"publishedVersion":442,"revision":62,"contentType":13896,"locale":29},{"sys":13893},{"type":12,"linkType":13,"id":14},{"sys":13895},{"id":21,"type":12,"linkType":22},{"sys":13897},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13899,"metaTitle":452,"metaDescription":453,"mainTitle":13900,"subtitle":471,"heroImage":13915,"ctaButton":494,"ctaLink":495},[451],{"data":13901,"content":13902,"nodeType":74},{},[13903,13909],{"data":13904,"content":13905,"nodeType":78},{},[13906],{"data":13907,"marks":13908,"value":463,"nodeType":82},{},[],{"data":13910,"content":13911,"nodeType":87},{},[13912],{"data":13913,"marks":13914,"value":470,"nodeType":82},{},[],{"metadata":13916,"sys":13919,"fields":13924},{"tags":13917,"concepts":13918},[],[],{"space":13920,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13922,"publishedVersion":62,"revision":44,"locale":29},{"sys":13921},{"type":12,"linkType":13,"id":14},{"sys":13923},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13925},{"url":486,"details":13926,"fileName":492,"contentType":493},{"size":488,"image":13927},{"width":490,"height":491},{"sys":13929,"fields":13932},{"id":13930,"createdAt":13931},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":13933,"slug":13934,"articleIntro":13933,"category":13935},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[13936],{"metadata":13937,"sys":13940,"fields":13947},{"tags":13938,"concepts":13939},[],[],{"space":13941,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13943,"publishedVersion":442,"revision":62,"contentType":13945,"locale":29},{"sys":13942},{"type":12,"linkType":13,"id":14},{"sys":13944},{"id":21,"type":12,"linkType":22},{"sys":13946},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13948,"metaTitle":452,"metaDescription":453,"mainTitle":13949,"subtitle":471,"heroImage":13964,"ctaButton":494,"ctaLink":495},[451],{"data":13950,"content":13951,"nodeType":74},{},[13952,13958],{"data":13953,"content":13954,"nodeType":78},{},[13955],{"data":13956,"marks":13957,"value":463,"nodeType":82},{},[],{"data":13959,"content":13960,"nodeType":87},{},[13961],{"data":13962,"marks":13963,"value":470,"nodeType":82},{},[],{"metadata":13965,"sys":13968,"fields":13973},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":13971,"publishedVersion":62,"revision":44,"locale":29},{"sys":13970},{"type":12,"linkType":13,"id":14},{"sys":13972},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":13974},{"url":486,"details":13975,"fileName":492,"contentType":493},{"size":488,"image":13976},{"width":490,"height":491},{"sys":13978,"fields":13981},{"id":13979,"createdAt":13980},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":13982,"slug":13983,"articleIntro":13982,"category":13984},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[13985],{"metadata":13986,"sys":13989,"fields":13996},{"tags":13987,"concepts":13988},[],[],{"space":13990,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":13992,"publishedVersion":442,"revision":62,"contentType":13994,"locale":29},{"sys":13991},{"type":12,"linkType":13,"id":14},{"sys":13993},{"id":21,"type":12,"linkType":22},{"sys":13995},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":13997,"metaTitle":452,"metaDescription":453,"mainTitle":13998,"subtitle":471,"heroImage":14013,"ctaButton":494,"ctaLink":495},[451],{"data":13999,"content":14000,"nodeType":74},{},[14001,14007],{"data":14002,"content":14003,"nodeType":78},{},[14004],{"data":14005,"marks":14006,"value":463,"nodeType":82},{},[],{"data":14008,"content":14009,"nodeType":87},{},[14010],{"data":14011,"marks":14012,"value":470,"nodeType":82},{},[],{"metadata":14014,"sys":14017,"fields":14022},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14020,"publishedVersion":62,"revision":44,"locale":29},{"sys":14019},{"type":12,"linkType":13,"id":14},{"sys":14021},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14023},{"url":486,"details":14024,"fileName":492,"contentType":493},{"size":488,"image":14025},{"width":490,"height":491},{"sys":14027,"fields":14030},{"id":14028,"createdAt":14029},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":14031,"slug":14032,"articleIntro":14031,"category":14033},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[14034],{"metadata":14035,"sys":14038,"fields":14045},{"tags":14036,"concepts":14037},[],[],{"space":14039,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14041,"publishedVersion":442,"revision":62,"contentType":14043,"locale":29},{"sys":14040},{"type":12,"linkType":13,"id":14},{"sys":14042},{"id":21,"type":12,"linkType":22},{"sys":14044},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14046,"metaTitle":452,"metaDescription":453,"mainTitle":14047,"subtitle":471,"heroImage":14062,"ctaButton":494,"ctaLink":495},[451],{"data":14048,"content":14049,"nodeType":74},{},[14050,14056],{"data":14051,"content":14052,"nodeType":78},{},[14053],{"data":14054,"marks":14055,"value":463,"nodeType":82},{},[],{"data":14057,"content":14058,"nodeType":87},{},[14059],{"data":14060,"marks":14061,"value":470,"nodeType":82},{},[],{"metadata":14063,"sys":14066,"fields":14071},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14069,"publishedVersion":62,"revision":44,"locale":29},{"sys":14068},{"type":12,"linkType":13,"id":14},{"sys":14070},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14072},{"url":486,"details":14073,"fileName":492,"contentType":493},{"size":488,"image":14074},{"width":490,"height":491},{"sys":14076,"fields":14079},{"id":14077,"createdAt":14078},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":14080,"slug":14081,"articleIntro":-1,"category":14082},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[14083],{"metadata":14084,"sys":14087,"fields":14094},{"tags":14085,"concepts":14086},[],[],{"space":14088,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14090,"publishedVersion":442,"revision":62,"contentType":14092,"locale":29},{"sys":14089},{"type":12,"linkType":13,"id":14},{"sys":14091},{"id":21,"type":12,"linkType":22},{"sys":14093},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14095,"metaTitle":452,"metaDescription":453,"mainTitle":14096,"subtitle":471,"heroImage":14111,"ctaButton":494,"ctaLink":495},[451],{"data":14097,"content":14098,"nodeType":74},{},[14099,14105],{"data":14100,"content":14101,"nodeType":78},{},[14102],{"data":14103,"marks":14104,"value":463,"nodeType":82},{},[],{"data":14106,"content":14107,"nodeType":87},{},[14108],{"data":14109,"marks":14110,"value":470,"nodeType":82},{},[],{"metadata":14112,"sys":14115,"fields":14120},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14118,"publishedVersion":62,"revision":44,"locale":29},{"sys":14117},{"type":12,"linkType":13,"id":14},{"sys":14119},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14121},{"url":486,"details":14122,"fileName":492,"contentType":493},{"size":488,"image":14123},{"width":490,"height":491},{"sys":14125,"fields":14128},{"id":14126,"createdAt":14127},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":14129,"slug":14130,"articleIntro":-1,"category":14131},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[14132],{"metadata":14133,"sys":14136,"fields":14143},{"tags":14134,"concepts":14135},[],[],{"space":14137,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14139,"publishedVersion":442,"revision":62,"contentType":14141,"locale":29},{"sys":14138},{"type":12,"linkType":13,"id":14},{"sys":14140},{"id":21,"type":12,"linkType":22},{"sys":14142},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14144,"metaTitle":452,"metaDescription":453,"mainTitle":14145,"subtitle":471,"heroImage":14160,"ctaButton":494,"ctaLink":495},[451],{"data":14146,"content":14147,"nodeType":74},{},[14148,14154],{"data":14149,"content":14150,"nodeType":78},{},[14151],{"data":14152,"marks":14153,"value":463,"nodeType":82},{},[],{"data":14155,"content":14156,"nodeType":87},{},[14157],{"data":14158,"marks":14159,"value":470,"nodeType":82},{},[],{"metadata":14161,"sys":14164,"fields":14169},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14167,"publishedVersion":62,"revision":44,"locale":29},{"sys":14166},{"type":12,"linkType":13,"id":14},{"sys":14168},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14170},{"url":486,"details":14171,"fileName":492,"contentType":493},{"size":488,"image":14172},{"width":490,"height":491},{"sys":14174,"fields":14177},{"id":14175,"createdAt":14176},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":14178,"slug":14179,"articleIntro":14178,"category":14180},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[14181],{"metadata":14182,"sys":14185,"fields":14192},{"tags":14183,"concepts":14184},[],[],{"space":14186,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14188,"publishedVersion":442,"revision":62,"contentType":14190,"locale":29},{"sys":14187},{"type":12,"linkType":13,"id":14},{"sys":14189},{"id":21,"type":12,"linkType":22},{"sys":14191},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14193,"metaTitle":452,"metaDescription":453,"mainTitle":14194,"subtitle":471,"heroImage":14209,"ctaButton":494,"ctaLink":495},[451],{"data":14195,"content":14196,"nodeType":74},{},[14197,14203],{"data":14198,"content":14199,"nodeType":78},{},[14200],{"data":14201,"marks":14202,"value":463,"nodeType":82},{},[],{"data":14204,"content":14205,"nodeType":87},{},[14206],{"data":14207,"marks":14208,"value":470,"nodeType":82},{},[],{"metadata":14210,"sys":14213,"fields":14218},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14216,"publishedVersion":62,"revision":44,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14219},{"url":486,"details":14220,"fileName":492,"contentType":493},{"size":488,"image":14221},{"width":490,"height":491},{"sys":14223,"fields":14226},{"id":14224,"createdAt":14225},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":14227,"slug":14228,"articleIntro":14227,"category":14229},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[14230],{"metadata":14231,"sys":14234,"fields":14241},{"tags":14232,"concepts":14233},[],[],{"space":14235,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14237,"publishedVersion":442,"revision":62,"contentType":14239,"locale":29},{"sys":14236},{"type":12,"linkType":13,"id":14},{"sys":14238},{"id":21,"type":12,"linkType":22},{"sys":14240},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14242,"metaTitle":452,"metaDescription":453,"mainTitle":14243,"subtitle":471,"heroImage":14258,"ctaButton":494,"ctaLink":495},[451],{"data":14244,"content":14245,"nodeType":74},{},[14246,14252],{"data":14247,"content":14248,"nodeType":78},{},[14249],{"data":14250,"marks":14251,"value":463,"nodeType":82},{},[],{"data":14253,"content":14254,"nodeType":87},{},[14255],{"data":14256,"marks":14257,"value":470,"nodeType":82},{},[],{"metadata":14259,"sys":14262,"fields":14267},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14265,"publishedVersion":62,"revision":44,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14268},{"url":486,"details":14269,"fileName":492,"contentType":493},{"size":488,"image":14270},{"width":490,"height":491},{"sys":14272,"fields":14275},{"id":14273,"createdAt":14274},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":14276,"slug":14277,"articleIntro":14276,"category":14278},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[14279],{"metadata":14280,"sys":14283,"fields":14290},{"tags":14281,"concepts":14282},[],[],{"space":14284,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14286,"publishedVersion":442,"revision":62,"contentType":14288,"locale":29},{"sys":14285},{"type":12,"linkType":13,"id":14},{"sys":14287},{"id":21,"type":12,"linkType":22},{"sys":14289},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14291,"metaTitle":452,"metaDescription":453,"mainTitle":14292,"subtitle":471,"heroImage":14307,"ctaButton":494,"ctaLink":495},[451],{"data":14293,"content":14294,"nodeType":74},{},[14295,14301],{"data":14296,"content":14297,"nodeType":78},{},[14298],{"data":14299,"marks":14300,"value":463,"nodeType":82},{},[],{"data":14302,"content":14303,"nodeType":87},{},[14304],{"data":14305,"marks":14306,"value":470,"nodeType":82},{},[],{"metadata":14308,"sys":14311,"fields":14316},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14314,"publishedVersion":62,"revision":44,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14317},{"url":486,"details":14318,"fileName":492,"contentType":493},{"size":488,"image":14319},{"width":490,"height":491},{"sys":14321,"fields":14324},{"id":14322,"createdAt":14323},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":14325,"slug":14326,"articleIntro":14325,"category":14327},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[14328],{"metadata":14329,"sys":14332,"fields":14339},{"tags":14330,"concepts":14331},[],[],{"space":14333,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14335,"publishedVersion":442,"revision":62,"contentType":14337,"locale":29},{"sys":14334},{"type":12,"linkType":13,"id":14},{"sys":14336},{"id":21,"type":12,"linkType":22},{"sys":14338},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14340,"metaTitle":452,"metaDescription":453,"mainTitle":14341,"subtitle":471,"heroImage":14356,"ctaButton":494,"ctaLink":495},[451],{"data":14342,"content":14343,"nodeType":74},{},[14344,14350],{"data":14345,"content":14346,"nodeType":78},{},[14347],{"data":14348,"marks":14349,"value":463,"nodeType":82},{},[],{"data":14351,"content":14352,"nodeType":87},{},[14353],{"data":14354,"marks":14355,"value":470,"nodeType":82},{},[],{"metadata":14357,"sys":14360,"fields":14365},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14363,"publishedVersion":62,"revision":44,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14366},{"url":486,"details":14367,"fileName":492,"contentType":493},{"size":488,"image":14368},{"width":490,"height":491},{"sys":14370,"fields":14373},{"id":14371,"createdAt":14372},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":14374,"slug":14375,"articleIntro":14374,"category":14376},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[14377],{"metadata":14378,"sys":14381,"fields":14388},{"tags":14379,"concepts":14380},[],[],{"space":14382,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14384,"publishedVersion":442,"revision":62,"contentType":14386,"locale":29},{"sys":14383},{"type":12,"linkType":13,"id":14},{"sys":14385},{"id":21,"type":12,"linkType":22},{"sys":14387},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14389,"metaTitle":452,"metaDescription":453,"mainTitle":14390,"subtitle":471,"heroImage":14405,"ctaButton":494,"ctaLink":495},[451],{"data":14391,"content":14392,"nodeType":74},{},[14393,14399],{"data":14394,"content":14395,"nodeType":78},{},[14396],{"data":14397,"marks":14398,"value":463,"nodeType":82},{},[],{"data":14400,"content":14401,"nodeType":87},{},[14402],{"data":14403,"marks":14404,"value":470,"nodeType":82},{},[],{"metadata":14406,"sys":14409,"fields":14414},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14412,"publishedVersion":62,"revision":44,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14415},{"url":486,"details":14416,"fileName":492,"contentType":493},{"size":488,"image":14417},{"width":490,"height":491},{"sys":14419,"fields":14422},{"id":14420,"createdAt":14421},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":14423,"slug":14424,"articleIntro":-1,"category":14425},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[14426],{"metadata":14427,"sys":14430,"fields":14437},{"tags":14428,"concepts":14429},[],[],{"space":14431,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14433,"publishedVersion":442,"revision":62,"contentType":14435,"locale":29},{"sys":14432},{"type":12,"linkType":13,"id":14},{"sys":14434},{"id":21,"type":12,"linkType":22},{"sys":14436},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14438,"metaTitle":452,"metaDescription":453,"mainTitle":14439,"subtitle":471,"heroImage":14454,"ctaButton":494,"ctaLink":495},[451],{"data":14440,"content":14441,"nodeType":74},{},[14442,14448],{"data":14443,"content":14444,"nodeType":78},{},[14445],{"data":14446,"marks":14447,"value":463,"nodeType":82},{},[],{"data":14449,"content":14450,"nodeType":87},{},[14451],{"data":14452,"marks":14453,"value":470,"nodeType":82},{},[],{"metadata":14455,"sys":14458,"fields":14463},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14461,"publishedVersion":62,"revision":44,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14464},{"url":486,"details":14465,"fileName":492,"contentType":493},{"size":488,"image":14466},{"width":490,"height":491},{"sys":14468,"fields":14471},{"id":14469,"createdAt":14470},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":14472,"slug":14473,"articleIntro":-1,"category":14474},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[14475],{"metadata":14476,"sys":14479,"fields":14486},{"tags":14477,"concepts":14478},[],[],{"space":14480,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14482,"publishedVersion":442,"revision":62,"contentType":14484,"locale":29},{"sys":14481},{"type":12,"linkType":13,"id":14},{"sys":14483},{"id":21,"type":12,"linkType":22},{"sys":14485},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14487,"metaTitle":452,"metaDescription":453,"mainTitle":14488,"subtitle":471,"heroImage":14503,"ctaButton":494,"ctaLink":495},[451],{"data":14489,"content":14490,"nodeType":74},{},[14491,14497],{"data":14492,"content":14493,"nodeType":78},{},[14494],{"data":14495,"marks":14496,"value":463,"nodeType":82},{},[],{"data":14498,"content":14499,"nodeType":87},{},[14500],{"data":14501,"marks":14502,"value":470,"nodeType":82},{},[],{"metadata":14504,"sys":14507,"fields":14512},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14510,"publishedVersion":62,"revision":44,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14513},{"url":486,"details":14514,"fileName":492,"contentType":493},{"size":488,"image":14515},{"width":490,"height":491},{"sys":14517,"fields":14520},{"id":14518,"createdAt":14519},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":14521,"slug":14522,"articleIntro":14521,"category":14523},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[14524],{"metadata":14525,"sys":14528,"fields":14535},{"tags":14526,"concepts":14527},[],[],{"space":14529,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14531,"publishedVersion":442,"revision":62,"contentType":14533,"locale":29},{"sys":14530},{"type":12,"linkType":13,"id":14},{"sys":14532},{"id":21,"type":12,"linkType":22},{"sys":14534},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14536,"metaTitle":452,"metaDescription":453,"mainTitle":14537,"subtitle":471,"heroImage":14552,"ctaButton":494,"ctaLink":495},[451],{"data":14538,"content":14539,"nodeType":74},{},[14540,14546],{"data":14541,"content":14542,"nodeType":78},{},[14543],{"data":14544,"marks":14545,"value":463,"nodeType":82},{},[],{"data":14547,"content":14548,"nodeType":87},{},[14549],{"data":14550,"marks":14551,"value":470,"nodeType":82},{},[],{"metadata":14553,"sys":14556,"fields":14561},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14559,"publishedVersion":62,"revision":44,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14562},{"url":486,"details":14563,"fileName":492,"contentType":493},{"size":488,"image":14564},{"width":490,"height":491},{"sys":14566,"fields":14569},{"id":14567,"createdAt":14568},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14570,"slug":14571,"articleIntro":-1,"category":14572},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14573],{"metadata":14574,"sys":14577,"fields":14584},{"tags":14575,"concepts":14576},[],[],{"space":14578,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14580,"publishedVersion":442,"revision":62,"contentType":14582,"locale":29},{"sys":14579},{"type":12,"linkType":13,"id":14},{"sys":14581},{"id":21,"type":12,"linkType":22},{"sys":14583},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14585,"metaTitle":452,"metaDescription":453,"mainTitle":14586,"subtitle":471,"heroImage":14601,"ctaButton":494,"ctaLink":495},[451],{"data":14587,"content":14588,"nodeType":74},{},[14589,14595],{"data":14590,"content":14591,"nodeType":78},{},[14592],{"data":14593,"marks":14594,"value":463,"nodeType":82},{},[],{"data":14596,"content":14597,"nodeType":87},{},[14598],{"data":14599,"marks":14600,"value":470,"nodeType":82},{},[],{"metadata":14602,"sys":14605,"fields":14610},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14608,"publishedVersion":62,"revision":44,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14611},{"url":486,"details":14612,"fileName":492,"contentType":493},{"size":488,"image":14613},{"width":490,"height":491},{"sys":14615,"fields":14618},{"id":14616,"createdAt":14617},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":14619,"slug":14620,"articleIntro":-1,"category":14621},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[14622],{"metadata":14623,"sys":14626,"fields":14633},{"tags":14624,"concepts":14625},[],[],{"space":14627,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14629,"publishedVersion":442,"revision":62,"contentType":14631,"locale":29},{"sys":14628},{"type":12,"linkType":13,"id":14},{"sys":14630},{"id":21,"type":12,"linkType":22},{"sys":14632},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14634,"metaTitle":452,"metaDescription":453,"mainTitle":14635,"subtitle":471,"heroImage":14650,"ctaButton":494,"ctaLink":495},[451],{"data":14636,"content":14637,"nodeType":74},{},[14638,14644],{"data":14639,"content":14640,"nodeType":78},{},[14641],{"data":14642,"marks":14643,"value":463,"nodeType":82},{},[],{"data":14645,"content":14646,"nodeType":87},{},[14647],{"data":14648,"marks":14649,"value":470,"nodeType":82},{},[],{"metadata":14651,"sys":14654,"fields":14659},{"tags":14652,"concepts":14653},[],[],{"space":14655,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14657,"publishedVersion":62,"revision":44,"locale":29},{"sys":14656},{"type":12,"linkType":13,"id":14},{"sys":14658},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14660},{"url":486,"details":14661,"fileName":492,"contentType":493},{"size":488,"image":14662},{"width":490,"height":491},{"sys":14664,"fields":14667},{"id":14665,"createdAt":14666},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":14668,"slug":14669,"articleIntro":14668,"category":14670},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[14671],{"metadata":14672,"sys":14675,"fields":14682},{"tags":14673,"concepts":14674},[],[],{"space":14676,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14678,"publishedVersion":442,"revision":62,"contentType":14680,"locale":29},{"sys":14677},{"type":12,"linkType":13,"id":14},{"sys":14679},{"id":21,"type":12,"linkType":22},{"sys":14681},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14683,"metaTitle":452,"metaDescription":453,"mainTitle":14684,"subtitle":471,"heroImage":14699,"ctaButton":494,"ctaLink":495},[451],{"data":14685,"content":14686,"nodeType":74},{},[14687,14693],{"data":14688,"content":14689,"nodeType":78},{},[14690],{"data":14691,"marks":14692,"value":463,"nodeType":82},{},[],{"data":14694,"content":14695,"nodeType":87},{},[14696],{"data":14697,"marks":14698,"value":470,"nodeType":82},{},[],{"metadata":14700,"sys":14703,"fields":14708},{"tags":14701,"concepts":14702},[],[],{"space":14704,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14706,"publishedVersion":62,"revision":44,"locale":29},{"sys":14705},{"type":12,"linkType":13,"id":14},{"sys":14707},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14709},{"url":486,"details":14710,"fileName":492,"contentType":493},{"size":488,"image":14711},{"width":490,"height":491},{"sys":14713,"fields":14716},{"id":14714,"createdAt":14715},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":14717,"slug":14718,"articleIntro":14717,"category":14719},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[14720],{"metadata":14721,"sys":14724,"fields":14731},{"tags":14722,"concepts":14723},[],[],{"space":14725,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14727,"publishedVersion":442,"revision":62,"contentType":14729,"locale":29},{"sys":14726},{"type":12,"linkType":13,"id":14},{"sys":14728},{"id":21,"type":12,"linkType":22},{"sys":14730},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14732,"metaTitle":452,"metaDescription":453,"mainTitle":14733,"subtitle":471,"heroImage":14748,"ctaButton":494,"ctaLink":495},[451],{"data":14734,"content":14735,"nodeType":74},{},[14736,14742],{"data":14737,"content":14738,"nodeType":78},{},[14739],{"data":14740,"marks":14741,"value":463,"nodeType":82},{},[],{"data":14743,"content":14744,"nodeType":87},{},[14745],{"data":14746,"marks":14747,"value":470,"nodeType":82},{},[],{"metadata":14749,"sys":14752,"fields":14757},{"tags":14750,"concepts":14751},[],[],{"space":14753,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14755,"publishedVersion":62,"revision":44,"locale":29},{"sys":14754},{"type":12,"linkType":13,"id":14},{"sys":14756},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14758},{"url":486,"details":14759,"fileName":492,"contentType":493},{"size":488,"image":14760},{"width":490,"height":491},{"sys":14762,"fields":14765},{"id":14763,"createdAt":14764},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":14766,"slug":14767,"articleIntro":14766,"category":14768},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[14769],{"metadata":14770,"sys":14773,"fields":14780},{"tags":14771,"concepts":14772},[],[],{"space":14774,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14776,"publishedVersion":442,"revision":62,"contentType":14778,"locale":29},{"sys":14775},{"type":12,"linkType":13,"id":14},{"sys":14777},{"id":21,"type":12,"linkType":22},{"sys":14779},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14781,"metaTitle":452,"metaDescription":453,"mainTitle":14782,"subtitle":471,"heroImage":14797,"ctaButton":494,"ctaLink":495},[451],{"data":14783,"content":14784,"nodeType":74},{},[14785,14791],{"data":14786,"content":14787,"nodeType":78},{},[14788],{"data":14789,"marks":14790,"value":463,"nodeType":82},{},[],{"data":14792,"content":14793,"nodeType":87},{},[14794],{"data":14795,"marks":14796,"value":470,"nodeType":82},{},[],{"metadata":14798,"sys":14801,"fields":14806},{"tags":14799,"concepts":14800},[],[],{"space":14802,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14804,"publishedVersion":62,"revision":44,"locale":29},{"sys":14803},{"type":12,"linkType":13,"id":14},{"sys":14805},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14807},{"url":486,"details":14808,"fileName":492,"contentType":493},{"size":488,"image":14809},{"width":490,"height":491},{"sys":14811,"fields":14814},{"id":14812,"createdAt":14813},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":14815,"slug":14816,"articleIntro":14817,"category":14818},"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.",[14819],{"metadata":14820,"sys":14823,"fields":14830},{"tags":14821,"concepts":14822},[],[],{"space":14824,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14826,"publishedVersion":442,"revision":62,"contentType":14828,"locale":29},{"sys":14825},{"type":12,"linkType":13,"id":14},{"sys":14827},{"id":21,"type":12,"linkType":22},{"sys":14829},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14831,"metaTitle":452,"metaDescription":453,"mainTitle":14832,"subtitle":471,"heroImage":14847,"ctaButton":494,"ctaLink":495},[451],{"data":14833,"content":14834,"nodeType":74},{},[14835,14841],{"data":14836,"content":14837,"nodeType":78},{},[14838],{"data":14839,"marks":14840,"value":463,"nodeType":82},{},[],{"data":14842,"content":14843,"nodeType":87},{},[14844],{"data":14845,"marks":14846,"value":470,"nodeType":82},{},[],{"metadata":14848,"sys":14851,"fields":14856},{"tags":14849,"concepts":14850},[],[],{"space":14852,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14854,"publishedVersion":62,"revision":44,"locale":29},{"sys":14853},{"type":12,"linkType":13,"id":14},{"sys":14855},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14857},{"url":486,"details":14858,"fileName":492,"contentType":493},{"size":488,"image":14859},{"width":490,"height":491},{"sys":14861,"fields":14864},{"id":14862,"createdAt":14863},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14865,"slug":14866,"articleIntro":14865,"category":14867},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14868],{"metadata":14869,"sys":14872,"fields":14879},{"tags":14870,"concepts":14871},[],[],{"space":14873,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14875,"publishedVersion":442,"revision":62,"contentType":14877,"locale":29},{"sys":14874},{"type":12,"linkType":13,"id":14},{"sys":14876},{"id":21,"type":12,"linkType":22},{"sys":14878},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14880,"metaTitle":452,"metaDescription":453,"mainTitle":14881,"subtitle":471,"heroImage":14896,"ctaButton":494,"ctaLink":495},[451],{"data":14882,"content":14883,"nodeType":74},{},[14884,14890],{"data":14885,"content":14886,"nodeType":78},{},[14887],{"data":14888,"marks":14889,"value":463,"nodeType":82},{},[],{"data":14891,"content":14892,"nodeType":87},{},[14893],{"data":14894,"marks":14895,"value":470,"nodeType":82},{},[],{"metadata":14897,"sys":14900,"fields":14905},{"tags":14898,"concepts":14899},[],[],{"space":14901,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14903,"publishedVersion":62,"revision":44,"locale":29},{"sys":14902},{"type":12,"linkType":13,"id":14},{"sys":14904},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14906},{"url":486,"details":14907,"fileName":492,"contentType":493},{"size":488,"image":14908},{"width":490,"height":491},{"sys":14910,"fields":14913},{"id":14911,"createdAt":14912},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":14914,"slug":14915,"articleIntro":14914,"category":14916},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[14917],{"metadata":14918,"sys":14921,"fields":14928},{"tags":14919,"concepts":14920},[],[],{"space":14922,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14924,"publishedVersion":442,"revision":62,"contentType":14926,"locale":29},{"sys":14923},{"type":12,"linkType":13,"id":14},{"sys":14925},{"id":21,"type":12,"linkType":22},{"sys":14927},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14929,"metaTitle":452,"metaDescription":453,"mainTitle":14930,"subtitle":471,"heroImage":14945,"ctaButton":494,"ctaLink":495},[451],{"data":14931,"content":14932,"nodeType":74},{},[14933,14939],{"data":14934,"content":14935,"nodeType":78},{},[14936],{"data":14937,"marks":14938,"value":463,"nodeType":82},{},[],{"data":14940,"content":14941,"nodeType":87},{},[14942],{"data":14943,"marks":14944,"value":470,"nodeType":82},{},[],{"metadata":14946,"sys":14949,"fields":14954},{"tags":14947,"concepts":14948},[],[],{"space":14950,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":14952,"publishedVersion":62,"revision":44,"locale":29},{"sys":14951},{"type":12,"linkType":13,"id":14},{"sys":14953},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":14955},{"url":486,"details":14956,"fileName":492,"contentType":493},{"size":488,"image":14957},{"width":490,"height":491},{"sys":14959,"fields":14962},{"id":14960,"createdAt":14961},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":14963,"slug":14964,"articleIntro":-1,"category":14965},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[14966],{"metadata":14967,"sys":14970,"fields":14977},{"tags":14968,"concepts":14969},[],[],{"space":14971,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":14973,"publishedVersion":442,"revision":62,"contentType":14975,"locale":29},{"sys":14972},{"type":12,"linkType":13,"id":14},{"sys":14974},{"id":21,"type":12,"linkType":22},{"sys":14976},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":14978,"metaTitle":452,"metaDescription":453,"mainTitle":14979,"subtitle":471,"heroImage":14994,"ctaButton":494,"ctaLink":495},[451],{"data":14980,"content":14981,"nodeType":74},{},[14982,14988],{"data":14983,"content":14984,"nodeType":78},{},[14985],{"data":14986,"marks":14987,"value":463,"nodeType":82},{},[],{"data":14989,"content":14990,"nodeType":87},{},[14991],{"data":14992,"marks":14993,"value":470,"nodeType":82},{},[],{"metadata":14995,"sys":14998,"fields":15003},{"tags":14996,"concepts":14997},[],[],{"space":14999,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15001,"publishedVersion":62,"revision":44,"locale":29},{"sys":15000},{"type":12,"linkType":13,"id":14},{"sys":15002},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15004},{"url":486,"details":15005,"fileName":492,"contentType":493},{"size":488,"image":15006},{"width":490,"height":491},{"sys":15008,"fields":15011},{"id":15009,"createdAt":15010},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":15012,"slug":15013,"articleIntro":15012,"category":15014},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[15015],{"metadata":15016,"sys":15019,"fields":15026},{"tags":15017,"concepts":15018},[],[],{"space":15020,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15022,"publishedVersion":442,"revision":62,"contentType":15024,"locale":29},{"sys":15021},{"type":12,"linkType":13,"id":14},{"sys":15023},{"id":21,"type":12,"linkType":22},{"sys":15025},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15027,"metaTitle":452,"metaDescription":453,"mainTitle":15028,"subtitle":471,"heroImage":15043,"ctaButton":494,"ctaLink":495},[451],{"data":15029,"content":15030,"nodeType":74},{},[15031,15037],{"data":15032,"content":15033,"nodeType":78},{},[15034],{"data":15035,"marks":15036,"value":463,"nodeType":82},{},[],{"data":15038,"content":15039,"nodeType":87},{},[15040],{"data":15041,"marks":15042,"value":470,"nodeType":82},{},[],{"metadata":15044,"sys":15047,"fields":15052},{"tags":15045,"concepts":15046},[],[],{"space":15048,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15050,"publishedVersion":62,"revision":44,"locale":29},{"sys":15049},{"type":12,"linkType":13,"id":14},{"sys":15051},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15053},{"url":486,"details":15054,"fileName":492,"contentType":493},{"size":488,"image":15055},{"width":490,"height":491},{"sys":15057,"fields":15060},{"id":15058,"createdAt":15059},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":15061,"slug":15062,"articleIntro":15061,"category":15063},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[15064],{"metadata":15065,"sys":15068,"fields":15075},{"tags":15066,"concepts":15067},[],[],{"space":15069,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15071,"publishedVersion":442,"revision":62,"contentType":15073,"locale":29},{"sys":15070},{"type":12,"linkType":13,"id":14},{"sys":15072},{"id":21,"type":12,"linkType":22},{"sys":15074},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15076,"metaTitle":452,"metaDescription":453,"mainTitle":15077,"subtitle":471,"heroImage":15092,"ctaButton":494,"ctaLink":495},[451],{"data":15078,"content":15079,"nodeType":74},{},[15080,15086],{"data":15081,"content":15082,"nodeType":78},{},[15083],{"data":15084,"marks":15085,"value":463,"nodeType":82},{},[],{"data":15087,"content":15088,"nodeType":87},{},[15089],{"data":15090,"marks":15091,"value":470,"nodeType":82},{},[],{"metadata":15093,"sys":15096,"fields":15101},{"tags":15094,"concepts":15095},[],[],{"space":15097,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15099,"publishedVersion":62,"revision":44,"locale":29},{"sys":15098},{"type":12,"linkType":13,"id":14},{"sys":15100},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15102},{"url":486,"details":15103,"fileName":492,"contentType":493},{"size":488,"image":15104},{"width":490,"height":491},{"sys":15106,"fields":15109},{"id":15107,"createdAt":15108},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":15110,"slug":15111,"articleIntro":-1,"category":15112},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[15113],{"metadata":15114,"sys":15117,"fields":15124},{"tags":15115,"concepts":15116},[],[],{"space":15118,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15120,"publishedVersion":442,"revision":62,"contentType":15122,"locale":29},{"sys":15119},{"type":12,"linkType":13,"id":14},{"sys":15121},{"id":21,"type":12,"linkType":22},{"sys":15123},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15125,"metaTitle":452,"metaDescription":453,"mainTitle":15126,"subtitle":471,"heroImage":15141,"ctaButton":494,"ctaLink":495},[451],{"data":15127,"content":15128,"nodeType":74},{},[15129,15135],{"data":15130,"content":15131,"nodeType":78},{},[15132],{"data":15133,"marks":15134,"value":463,"nodeType":82},{},[],{"data":15136,"content":15137,"nodeType":87},{},[15138],{"data":15139,"marks":15140,"value":470,"nodeType":82},{},[],{"metadata":15142,"sys":15145,"fields":15150},{"tags":15143,"concepts":15144},[],[],{"space":15146,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15148,"publishedVersion":62,"revision":44,"locale":29},{"sys":15147},{"type":12,"linkType":13,"id":14},{"sys":15149},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15151},{"url":486,"details":15152,"fileName":492,"contentType":493},{"size":488,"image":15153},{"width":490,"height":491},{"sys":15155,"fields":15158},{"id":15156,"createdAt":15157},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":15159,"slug":15160,"articleIntro":15159,"category":15161},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[15162],{"metadata":15163,"sys":15166,"fields":15173},{"tags":15164,"concepts":15165},[],[],{"space":15167,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15169,"publishedVersion":442,"revision":62,"contentType":15171,"locale":29},{"sys":15168},{"type":12,"linkType":13,"id":14},{"sys":15170},{"id":21,"type":12,"linkType":22},{"sys":15172},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15174,"metaTitle":452,"metaDescription":453,"mainTitle":15175,"subtitle":471,"heroImage":15190,"ctaButton":494,"ctaLink":495},[451],{"data":15176,"content":15177,"nodeType":74},{},[15178,15184],{"data":15179,"content":15180,"nodeType":78},{},[15181],{"data":15182,"marks":15183,"value":463,"nodeType":82},{},[],{"data":15185,"content":15186,"nodeType":87},{},[15187],{"data":15188,"marks":15189,"value":470,"nodeType":82},{},[],{"metadata":15191,"sys":15194,"fields":15199},{"tags":15192,"concepts":15193},[],[],{"space":15195,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15197,"publishedVersion":62,"revision":44,"locale":29},{"sys":15196},{"type":12,"linkType":13,"id":14},{"sys":15198},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15200},{"url":486,"details":15201,"fileName":492,"contentType":493},{"size":488,"image":15202},{"width":490,"height":491},{"sys":15204,"fields":15207},{"id":15205,"createdAt":15206},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":15208,"slug":15209,"articleIntro":15208,"category":15210},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[15211],{"metadata":15212,"sys":15215,"fields":15222},{"tags":15213,"concepts":15214},[],[],{"space":15216,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15218,"publishedVersion":442,"revision":62,"contentType":15220,"locale":29},{"sys":15217},{"type":12,"linkType":13,"id":14},{"sys":15219},{"id":21,"type":12,"linkType":22},{"sys":15221},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15223,"metaTitle":452,"metaDescription":453,"mainTitle":15224,"subtitle":471,"heroImage":15239,"ctaButton":494,"ctaLink":495},[451],{"data":15225,"content":15226,"nodeType":74},{},[15227,15233],{"data":15228,"content":15229,"nodeType":78},{},[15230],{"data":15231,"marks":15232,"value":463,"nodeType":82},{},[],{"data":15234,"content":15235,"nodeType":87},{},[15236],{"data":15237,"marks":15238,"value":470,"nodeType":82},{},[],{"metadata":15240,"sys":15243,"fields":15248},{"tags":15241,"concepts":15242},[],[],{"space":15244,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15246,"publishedVersion":62,"revision":44,"locale":29},{"sys":15245},{"type":12,"linkType":13,"id":14},{"sys":15247},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15249},{"url":486,"details":15250,"fileName":492,"contentType":493},{"size":488,"image":15251},{"width":490,"height":491},{"sys":15253,"fields":15256},{"id":15254,"createdAt":15255},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":15257,"slug":15258,"articleIntro":-1,"category":15259},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[15260],{"metadata":15261,"sys":15264,"fields":15271},{"tags":15262,"concepts":15263},[],[],{"space":15265,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15267,"publishedVersion":442,"revision":62,"contentType":15269,"locale":29},{"sys":15266},{"type":12,"linkType":13,"id":14},{"sys":15268},{"id":21,"type":12,"linkType":22},{"sys":15270},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15272,"metaTitle":452,"metaDescription":453,"mainTitle":15273,"subtitle":471,"heroImage":15288,"ctaButton":494,"ctaLink":495},[451],{"data":15274,"content":15275,"nodeType":74},{},[15276,15282],{"data":15277,"content":15278,"nodeType":78},{},[15279],{"data":15280,"marks":15281,"value":463,"nodeType":82},{},[],{"data":15283,"content":15284,"nodeType":87},{},[15285],{"data":15286,"marks":15287,"value":470,"nodeType":82},{},[],{"metadata":15289,"sys":15292,"fields":15297},{"tags":15290,"concepts":15291},[],[],{"space":15293,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15295,"publishedVersion":62,"revision":44,"locale":29},{"sys":15294},{"type":12,"linkType":13,"id":14},{"sys":15296},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15298},{"url":486,"details":15299,"fileName":492,"contentType":493},{"size":488,"image":15300},{"width":490,"height":491},{"sys":15302,"fields":15305},{"id":15303,"createdAt":15304},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":15306,"slug":15307,"articleIntro":15306,"category":15308},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[15309],{"metadata":15310,"sys":15313,"fields":15320},{"tags":15311,"concepts":15312},[],[],{"space":15314,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15316,"publishedVersion":442,"revision":62,"contentType":15318,"locale":29},{"sys":15315},{"type":12,"linkType":13,"id":14},{"sys":15317},{"id":21,"type":12,"linkType":22},{"sys":15319},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15321,"metaTitle":452,"metaDescription":453,"mainTitle":15322,"subtitle":471,"heroImage":15337,"ctaButton":494,"ctaLink":495},[451],{"data":15323,"content":15324,"nodeType":74},{},[15325,15331],{"data":15326,"content":15327,"nodeType":78},{},[15328],{"data":15329,"marks":15330,"value":463,"nodeType":82},{},[],{"data":15332,"content":15333,"nodeType":87},{},[15334],{"data":15335,"marks":15336,"value":470,"nodeType":82},{},[],{"metadata":15338,"sys":15341,"fields":15346},{"tags":15339,"concepts":15340},[],[],{"space":15342,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15344,"publishedVersion":62,"revision":44,"locale":29},{"sys":15343},{"type":12,"linkType":13,"id":14},{"sys":15345},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15347},{"url":486,"details":15348,"fileName":492,"contentType":493},{"size":488,"image":15349},{"width":490,"height":491},{"sys":15351,"fields":15354},{"id":15352,"createdAt":15353},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":15355,"slug":15356,"articleIntro":15355,"category":15357},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[15358],{"metadata":15359,"sys":15362,"fields":15369},{"tags":15360,"concepts":15361},[],[],{"space":15363,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15365,"publishedVersion":442,"revision":62,"contentType":15367,"locale":29},{"sys":15364},{"type":12,"linkType":13,"id":14},{"sys":15366},{"id":21,"type":12,"linkType":22},{"sys":15368},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15370,"metaTitle":452,"metaDescription":453,"mainTitle":15371,"subtitle":471,"heroImage":15386,"ctaButton":494,"ctaLink":495},[451],{"data":15372,"content":15373,"nodeType":74},{},[15374,15380],{"data":15375,"content":15376,"nodeType":78},{},[15377],{"data":15378,"marks":15379,"value":463,"nodeType":82},{},[],{"data":15381,"content":15382,"nodeType":87},{},[15383],{"data":15384,"marks":15385,"value":470,"nodeType":82},{},[],{"metadata":15387,"sys":15390,"fields":15395},{"tags":15388,"concepts":15389},[],[],{"space":15391,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15393,"publishedVersion":62,"revision":44,"locale":29},{"sys":15392},{"type":12,"linkType":13,"id":14},{"sys":15394},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15396},{"url":486,"details":15397,"fileName":492,"contentType":493},{"size":488,"image":15398},{"width":490,"height":491},{"sys":15400,"fields":15403},{"id":15401,"createdAt":15402},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":15404,"slug":15405,"articleIntro":15404,"category":15406},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[15407],{"metadata":15408,"sys":15411,"fields":15418},{"tags":15409,"concepts":15410},[],[],{"space":15412,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15414,"publishedVersion":442,"revision":62,"contentType":15416,"locale":29},{"sys":15413},{"type":12,"linkType":13,"id":14},{"sys":15415},{"id":21,"type":12,"linkType":22},{"sys":15417},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15419,"metaTitle":452,"metaDescription":453,"mainTitle":15420,"subtitle":471,"heroImage":15435,"ctaButton":494,"ctaLink":495},[451],{"data":15421,"content":15422,"nodeType":74},{},[15423,15429],{"data":15424,"content":15425,"nodeType":78},{},[15426],{"data":15427,"marks":15428,"value":463,"nodeType":82},{},[],{"data":15430,"content":15431,"nodeType":87},{},[15432],{"data":15433,"marks":15434,"value":470,"nodeType":82},{},[],{"metadata":15436,"sys":15439,"fields":15444},{"tags":15437,"concepts":15438},[],[],{"space":15440,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15442,"publishedVersion":62,"revision":44,"locale":29},{"sys":15441},{"type":12,"linkType":13,"id":14},{"sys":15443},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15445},{"url":486,"details":15446,"fileName":492,"contentType":493},{"size":488,"image":15447},{"width":490,"height":491},{"sys":15449,"fields":15452},{"id":15450,"createdAt":15451},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":15453,"slug":15454,"articleIntro":15453,"category":15455},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[15456],{"metadata":15457,"sys":15460,"fields":15467},{"tags":15458,"concepts":15459},[],[],{"space":15461,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15463,"publishedVersion":442,"revision":62,"contentType":15465,"locale":29},{"sys":15462},{"type":12,"linkType":13,"id":14},{"sys":15464},{"id":21,"type":12,"linkType":22},{"sys":15466},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15468,"metaTitle":452,"metaDescription":453,"mainTitle":15469,"subtitle":471,"heroImage":15484,"ctaButton":494,"ctaLink":495},[451],{"data":15470,"content":15471,"nodeType":74},{},[15472,15478],{"data":15473,"content":15474,"nodeType":78},{},[15475],{"data":15476,"marks":15477,"value":463,"nodeType":82},{},[],{"data":15479,"content":15480,"nodeType":87},{},[15481],{"data":15482,"marks":15483,"value":470,"nodeType":82},{},[],{"metadata":15485,"sys":15488,"fields":15493},{"tags":15486,"concepts":15487},[],[],{"space":15489,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15491,"publishedVersion":62,"revision":44,"locale":29},{"sys":15490},{"type":12,"linkType":13,"id":14},{"sys":15492},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15494},{"url":486,"details":15495,"fileName":492,"contentType":493},{"size":488,"image":15496},{"width":490,"height":491},{"sys":15498,"fields":15501},{"id":15499,"createdAt":15500},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":15502,"slug":15503,"articleIntro":15502,"category":15504},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[15505],{"metadata":15506,"sys":15509,"fields":15516},{"tags":15507,"concepts":15508},[],[],{"space":15510,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15512,"publishedVersion":442,"revision":62,"contentType":15514,"locale":29},{"sys":15511},{"type":12,"linkType":13,"id":14},{"sys":15513},{"id":21,"type":12,"linkType":22},{"sys":15515},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15517,"metaTitle":452,"metaDescription":453,"mainTitle":15518,"subtitle":471,"heroImage":15533,"ctaButton":494,"ctaLink":495},[451],{"data":15519,"content":15520,"nodeType":74},{},[15521,15527],{"data":15522,"content":15523,"nodeType":78},{},[15524],{"data":15525,"marks":15526,"value":463,"nodeType":82},{},[],{"data":15528,"content":15529,"nodeType":87},{},[15530],{"data":15531,"marks":15532,"value":470,"nodeType":82},{},[],{"metadata":15534,"sys":15537,"fields":15542},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15540,"publishedVersion":62,"revision":44,"locale":29},{"sys":15539},{"type":12,"linkType":13,"id":14},{"sys":15541},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15543},{"url":486,"details":15544,"fileName":492,"contentType":493},{"size":488,"image":15545},{"width":490,"height":491},{"sys":15547,"fields":15548},{"id":15,"createdAt":17},{"title":31,"slug":427,"articleIntro":31,"category":15549},[15550],{"metadata":15551,"sys":15554,"fields":15561},{"tags":15552,"concepts":15553},[],[],{"space":15555,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15557,"publishedVersion":442,"revision":62,"contentType":15559,"locale":29},{"sys":15556},{"type":12,"linkType":13,"id":14},{"sys":15558},{"id":21,"type":12,"linkType":22},{"sys":15560},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15562,"metaTitle":452,"metaDescription":453,"mainTitle":15563,"subtitle":471,"heroImage":15578,"ctaButton":494,"ctaLink":495},[451],{"data":15564,"content":15565,"nodeType":74},{},[15566,15572],{"data":15567,"content":15568,"nodeType":78},{},[15569],{"data":15570,"marks":15571,"value":463,"nodeType":82},{},[],{"data":15573,"content":15574,"nodeType":87},{},[15575],{"data":15576,"marks":15577,"value":470,"nodeType":82},{},[],{"metadata":15579,"sys":15582,"fields":15587},{"tags":15580,"concepts":15581},[],[],{"space":15583,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15585,"publishedVersion":62,"revision":44,"locale":29},{"sys":15584},{"type":12,"linkType":13,"id":14},{"sys":15586},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15588},{"url":486,"details":15589,"fileName":492,"contentType":493},{"size":488,"image":15590},{"width":490,"height":491},{"sys":15592,"fields":15595},{"id":15593,"createdAt":15594},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":15596,"slug":15597,"articleIntro":-1,"category":15598},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[15599],{"metadata":15600,"sys":15603,"fields":15610},{"tags":15601,"concepts":15602},[],[],{"space":15604,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15606,"publishedVersion":442,"revision":62,"contentType":15608,"locale":29},{"sys":15605},{"type":12,"linkType":13,"id":14},{"sys":15607},{"id":21,"type":12,"linkType":22},{"sys":15609},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15611,"metaTitle":452,"metaDescription":453,"mainTitle":15612,"subtitle":471,"heroImage":15627,"ctaButton":494,"ctaLink":495},[451],{"data":15613,"content":15614,"nodeType":74},{},[15615,15621],{"data":15616,"content":15617,"nodeType":78},{},[15618],{"data":15619,"marks":15620,"value":463,"nodeType":82},{},[],{"data":15622,"content":15623,"nodeType":87},{},[15624],{"data":15625,"marks":15626,"value":470,"nodeType":82},{},[],{"metadata":15628,"sys":15631,"fields":15636},{"tags":15629,"concepts":15630},[],[],{"space":15632,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15634,"publishedVersion":62,"revision":44,"locale":29},{"sys":15633},{"type":12,"linkType":13,"id":14},{"sys":15635},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15637},{"url":486,"details":15638,"fileName":492,"contentType":493},{"size":488,"image":15639},{"width":490,"height":491},{"sys":15641,"fields":15644},{"id":15642,"createdAt":15643},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":15645,"slug":15646,"articleIntro":15645,"category":15647},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[15648],{"metadata":15649,"sys":15652,"fields":15659},{"tags":15650,"concepts":15651},[],[],{"space":15653,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15655,"publishedVersion":442,"revision":62,"contentType":15657,"locale":29},{"sys":15654},{"type":12,"linkType":13,"id":14},{"sys":15656},{"id":21,"type":12,"linkType":22},{"sys":15658},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15660,"metaTitle":452,"metaDescription":453,"mainTitle":15661,"subtitle":471,"heroImage":15676,"ctaButton":494,"ctaLink":495},[451],{"data":15662,"content":15663,"nodeType":74},{},[15664,15670],{"data":15665,"content":15666,"nodeType":78},{},[15667],{"data":15668,"marks":15669,"value":463,"nodeType":82},{},[],{"data":15671,"content":15672,"nodeType":87},{},[15673],{"data":15674,"marks":15675,"value":470,"nodeType":82},{},[],{"metadata":15677,"sys":15680,"fields":15685},{"tags":15678,"concepts":15679},[],[],{"space":15681,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15683,"publishedVersion":62,"revision":44,"locale":29},{"sys":15682},{"type":12,"linkType":13,"id":14},{"sys":15684},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15686},{"url":486,"details":15687,"fileName":492,"contentType":493},{"size":488,"image":15688},{"width":490,"height":491},{"sys":15690,"fields":15693},{"id":15691,"createdAt":15692},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":15694,"slug":15695,"articleIntro":-1,"category":15696},"Compte 66 - Charges financières","compte-66-charges-financieres",[15697],{"metadata":15698,"sys":15701,"fields":15708},{"tags":15699,"concepts":15700},[],[],{"space":15702,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15704,"publishedVersion":442,"revision":62,"contentType":15706,"locale":29},{"sys":15703},{"type":12,"linkType":13,"id":14},{"sys":15705},{"id":21,"type":12,"linkType":22},{"sys":15707},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15709,"metaTitle":452,"metaDescription":453,"mainTitle":15710,"subtitle":471,"heroImage":15725,"ctaButton":494,"ctaLink":495},[451],{"data":15711,"content":15712,"nodeType":74},{},[15713,15719],{"data":15714,"content":15715,"nodeType":78},{},[15716],{"data":15717,"marks":15718,"value":463,"nodeType":82},{},[],{"data":15720,"content":15721,"nodeType":87},{},[15722],{"data":15723,"marks":15724,"value":470,"nodeType":82},{},[],{"metadata":15726,"sys":15729,"fields":15734},{"tags":15727,"concepts":15728},[],[],{"space":15730,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15732,"publishedVersion":62,"revision":44,"locale":29},{"sys":15731},{"type":12,"linkType":13,"id":14},{"sys":15733},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15735},{"url":486,"details":15736,"fileName":492,"contentType":493},{"size":488,"image":15737},{"width":490,"height":491},{"sys":15739,"fields":15742},{"id":15740,"createdAt":15741},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":15743,"slug":15744,"articleIntro":15743,"category":15745},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[15746],{"metadata":15747,"sys":15750,"fields":15757},{"tags":15748,"concepts":15749},[],[],{"space":15751,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15753,"publishedVersion":442,"revision":62,"contentType":15755,"locale":29},{"sys":15752},{"type":12,"linkType":13,"id":14},{"sys":15754},{"id":21,"type":12,"linkType":22},{"sys":15756},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15758,"metaTitle":452,"metaDescription":453,"mainTitle":15759,"subtitle":471,"heroImage":15774,"ctaButton":494,"ctaLink":495},[451],{"data":15760,"content":15761,"nodeType":74},{},[15762,15768],{"data":15763,"content":15764,"nodeType":78},{},[15765],{"data":15766,"marks":15767,"value":463,"nodeType":82},{},[],{"data":15769,"content":15770,"nodeType":87},{},[15771],{"data":15772,"marks":15773,"value":470,"nodeType":82},{},[],{"metadata":15775,"sys":15778,"fields":15783},{"tags":15776,"concepts":15777},[],[],{"space":15779,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15781,"publishedVersion":62,"revision":44,"locale":29},{"sys":15780},{"type":12,"linkType":13,"id":14},{"sys":15782},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15784},{"url":486,"details":15785,"fileName":492,"contentType":493},{"size":488,"image":15786},{"width":490,"height":491},{"sys":15788,"fields":15791},{"id":15789,"createdAt":15790},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":15792,"slug":15793,"articleIntro":15792,"category":15794},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[15795],{"metadata":15796,"sys":15799,"fields":15806},{"tags":15797,"concepts":15798},[],[],{"space":15800,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15802,"publishedVersion":442,"revision":62,"contentType":15804,"locale":29},{"sys":15801},{"type":12,"linkType":13,"id":14},{"sys":15803},{"id":21,"type":12,"linkType":22},{"sys":15805},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15807,"metaTitle":452,"metaDescription":453,"mainTitle":15808,"subtitle":471,"heroImage":15823,"ctaButton":494,"ctaLink":495},[451],{"data":15809,"content":15810,"nodeType":74},{},[15811,15817],{"data":15812,"content":15813,"nodeType":78},{},[15814],{"data":15815,"marks":15816,"value":463,"nodeType":82},{},[],{"data":15818,"content":15819,"nodeType":87},{},[15820],{"data":15821,"marks":15822,"value":470,"nodeType":82},{},[],{"metadata":15824,"sys":15827,"fields":15832},{"tags":15825,"concepts":15826},[],[],{"space":15828,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15830,"publishedVersion":62,"revision":44,"locale":29},{"sys":15829},{"type":12,"linkType":13,"id":14},{"sys":15831},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15833},{"url":486,"details":15834,"fileName":492,"contentType":493},{"size":488,"image":15835},{"width":490,"height":491},{"sys":15837,"fields":15840},{"id":15838,"createdAt":15839},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":15841,"slug":15842,"articleIntro":15841,"category":15843},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[15844],{"metadata":15845,"sys":15848,"fields":15855},{"tags":15846,"concepts":15847},[],[],{"space":15849,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15851,"publishedVersion":442,"revision":62,"contentType":15853,"locale":29},{"sys":15850},{"type":12,"linkType":13,"id":14},{"sys":15852},{"id":21,"type":12,"linkType":22},{"sys":15854},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15856,"metaTitle":452,"metaDescription":453,"mainTitle":15857,"subtitle":471,"heroImage":15872,"ctaButton":494,"ctaLink":495},[451],{"data":15858,"content":15859,"nodeType":74},{},[15860,15866],{"data":15861,"content":15862,"nodeType":78},{},[15863],{"data":15864,"marks":15865,"value":463,"nodeType":82},{},[],{"data":15867,"content":15868,"nodeType":87},{},[15869],{"data":15870,"marks":15871,"value":470,"nodeType":82},{},[],{"metadata":15873,"sys":15876,"fields":15881},{"tags":15874,"concepts":15875},[],[],{"space":15877,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15879,"publishedVersion":62,"revision":44,"locale":29},{"sys":15878},{"type":12,"linkType":13,"id":14},{"sys":15880},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15882},{"url":486,"details":15883,"fileName":492,"contentType":493},{"size":488,"image":15884},{"width":490,"height":491},{"sys":15886,"fields":15889},{"id":15887,"createdAt":15888},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":15890,"slug":15891,"articleIntro":15890,"category":15892},"Compte 211 - Terrains","compte-211-terrains",[15893],{"metadata":15894,"sys":15897,"fields":15904},{"tags":15895,"concepts":15896},[],[],{"space":15898,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15900,"publishedVersion":442,"revision":62,"contentType":15902,"locale":29},{"sys":15899},{"type":12,"linkType":13,"id":14},{"sys":15901},{"id":21,"type":12,"linkType":22},{"sys":15903},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15905,"metaTitle":452,"metaDescription":453,"mainTitle":15906,"subtitle":471,"heroImage":15921,"ctaButton":494,"ctaLink":495},[451],{"data":15907,"content":15908,"nodeType":74},{},[15909,15915],{"data":15910,"content":15911,"nodeType":78},{},[15912],{"data":15913,"marks":15914,"value":463,"nodeType":82},{},[],{"data":15916,"content":15917,"nodeType":87},{},[15918],{"data":15919,"marks":15920,"value":470,"nodeType":82},{},[],{"metadata":15922,"sys":15925,"fields":15930},{"tags":15923,"concepts":15924},[],[],{"space":15926,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15928,"publishedVersion":62,"revision":44,"locale":29},{"sys":15927},{"type":12,"linkType":13,"id":14},{"sys":15929},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15931},{"url":486,"details":15932,"fileName":492,"contentType":493},{"size":488,"image":15933},{"width":490,"height":491},{"sys":15935,"fields":15938},{"id":15936,"createdAt":15937},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":15939,"slug":15940,"articleIntro":15939,"category":15941},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[15942],{"metadata":15943,"sys":15946,"fields":15953},{"tags":15944,"concepts":15945},[],[],{"space":15947,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15949,"publishedVersion":442,"revision":62,"contentType":15951,"locale":29},{"sys":15948},{"type":12,"linkType":13,"id":14},{"sys":15950},{"id":21,"type":12,"linkType":22},{"sys":15952},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":15954,"metaTitle":452,"metaDescription":453,"mainTitle":15955,"subtitle":471,"heroImage":15970,"ctaButton":494,"ctaLink":495},[451],{"data":15956,"content":15957,"nodeType":74},{},[15958,15964],{"data":15959,"content":15960,"nodeType":78},{},[15961],{"data":15962,"marks":15963,"value":463,"nodeType":82},{},[],{"data":15965,"content":15966,"nodeType":87},{},[15967],{"data":15968,"marks":15969,"value":470,"nodeType":82},{},[],{"metadata":15971,"sys":15974,"fields":15979},{"tags":15972,"concepts":15973},[],[],{"space":15975,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":15977,"publishedVersion":62,"revision":44,"locale":29},{"sys":15976},{"type":12,"linkType":13,"id":14},{"sys":15978},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":15980},{"url":486,"details":15981,"fileName":492,"contentType":493},{"size":488,"image":15982},{"width":490,"height":491},{"sys":15984,"fields":15987},{"id":15985,"createdAt":15986},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":15988,"slug":15989,"articleIntro":15988,"category":15990},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[15991],{"metadata":15992,"sys":15995,"fields":16002},{"tags":15993,"concepts":15994},[],[],{"space":15996,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":15998,"publishedVersion":442,"revision":62,"contentType":16000,"locale":29},{"sys":15997},{"type":12,"linkType":13,"id":14},{"sys":15999},{"id":21,"type":12,"linkType":22},{"sys":16001},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16003,"metaTitle":452,"metaDescription":453,"mainTitle":16004,"subtitle":471,"heroImage":16019,"ctaButton":494,"ctaLink":495},[451],{"data":16005,"content":16006,"nodeType":74},{},[16007,16013],{"data":16008,"content":16009,"nodeType":78},{},[16010],{"data":16011,"marks":16012,"value":463,"nodeType":82},{},[],{"data":16014,"content":16015,"nodeType":87},{},[16016],{"data":16017,"marks":16018,"value":470,"nodeType":82},{},[],{"metadata":16020,"sys":16023,"fields":16028},{"tags":16021,"concepts":16022},[],[],{"space":16024,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16026,"publishedVersion":62,"revision":44,"locale":29},{"sys":16025},{"type":12,"linkType":13,"id":14},{"sys":16027},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16029},{"url":486,"details":16030,"fileName":492,"contentType":493},{"size":488,"image":16031},{"width":490,"height":491},{"sys":16033,"fields":16036},{"id":16034,"createdAt":16035},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":16037,"slug":16038,"articleIntro":16037,"category":16039},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[16040],{"metadata":16041,"sys":16044,"fields":16051},{"tags":16042,"concepts":16043},[],[],{"space":16045,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16047,"publishedVersion":442,"revision":62,"contentType":16049,"locale":29},{"sys":16046},{"type":12,"linkType":13,"id":14},{"sys":16048},{"id":21,"type":12,"linkType":22},{"sys":16050},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16052,"metaTitle":452,"metaDescription":453,"mainTitle":16053,"subtitle":471,"heroImage":16068,"ctaButton":494,"ctaLink":495},[451],{"data":16054,"content":16055,"nodeType":74},{},[16056,16062],{"data":16057,"content":16058,"nodeType":78},{},[16059],{"data":16060,"marks":16061,"value":463,"nodeType":82},{},[],{"data":16063,"content":16064,"nodeType":87},{},[16065],{"data":16066,"marks":16067,"value":470,"nodeType":82},{},[],{"metadata":16069,"sys":16072,"fields":16077},{"tags":16070,"concepts":16071},[],[],{"space":16073,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16075,"publishedVersion":62,"revision":44,"locale":29},{"sys":16074},{"type":12,"linkType":13,"id":14},{"sys":16076},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16078},{"url":486,"details":16079,"fileName":492,"contentType":493},{"size":488,"image":16080},{"width":490,"height":491},{"sys":16082,"fields":16085},{"id":16083,"createdAt":16084},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":16086,"slug":16087,"articleIntro":16086,"category":16088},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[16089],{"metadata":16090,"sys":16093,"fields":16100},{"tags":16091,"concepts":16092},[],[],{"space":16094,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16096,"publishedVersion":442,"revision":62,"contentType":16098,"locale":29},{"sys":16095},{"type":12,"linkType":13,"id":14},{"sys":16097},{"id":21,"type":12,"linkType":22},{"sys":16099},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16101,"metaTitle":452,"metaDescription":453,"mainTitle":16102,"subtitle":471,"heroImage":16117,"ctaButton":494,"ctaLink":495},[451],{"data":16103,"content":16104,"nodeType":74},{},[16105,16111],{"data":16106,"content":16107,"nodeType":78},{},[16108],{"data":16109,"marks":16110,"value":463,"nodeType":82},{},[],{"data":16112,"content":16113,"nodeType":87},{},[16114],{"data":16115,"marks":16116,"value":470,"nodeType":82},{},[],{"metadata":16118,"sys":16121,"fields":16126},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16124,"publishedVersion":62,"revision":44,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16127},{"url":486,"details":16128,"fileName":492,"contentType":493},{"size":488,"image":16129},{"width":490,"height":491},{"sys":16131,"fields":16134},{"id":16132,"createdAt":16133},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":16135,"slug":16136,"articleIntro":-1,"category":16137},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[16138],{"metadata":16139,"sys":16142,"fields":16149},{"tags":16140,"concepts":16141},[],[],{"space":16143,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16145,"publishedVersion":442,"revision":62,"contentType":16147,"locale":29},{"sys":16144},{"type":12,"linkType":13,"id":14},{"sys":16146},{"id":21,"type":12,"linkType":22},{"sys":16148},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16150,"metaTitle":452,"metaDescription":453,"mainTitle":16151,"subtitle":471,"heroImage":16166,"ctaButton":494,"ctaLink":495},[451],{"data":16152,"content":16153,"nodeType":74},{},[16154,16160],{"data":16155,"content":16156,"nodeType":78},{},[16157],{"data":16158,"marks":16159,"value":463,"nodeType":82},{},[],{"data":16161,"content":16162,"nodeType":87},{},[16163],{"data":16164,"marks":16165,"value":470,"nodeType":82},{},[],{"metadata":16167,"sys":16170,"fields":16175},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16173,"publishedVersion":62,"revision":44,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16176},{"url":486,"details":16177,"fileName":492,"contentType":493},{"size":488,"image":16178},{"width":490,"height":491},{"sys":16180,"fields":16183},{"id":16181,"createdAt":16182},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":16184,"slug":16185,"articleIntro":16186,"category":16187},"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",[16188],{"metadata":16189,"sys":16192,"fields":16199},{"tags":16190,"concepts":16191},[],[],{"space":16193,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16195,"publishedVersion":442,"revision":62,"contentType":16197,"locale":29},{"sys":16194},{"type":12,"linkType":13,"id":14},{"sys":16196},{"id":21,"type":12,"linkType":22},{"sys":16198},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16200,"metaTitle":452,"metaDescription":453,"mainTitle":16201,"subtitle":471,"heroImage":16216,"ctaButton":494,"ctaLink":495},[451],{"data":16202,"content":16203,"nodeType":74},{},[16204,16210],{"data":16205,"content":16206,"nodeType":78},{},[16207],{"data":16208,"marks":16209,"value":463,"nodeType":82},{},[],{"data":16211,"content":16212,"nodeType":87},{},[16213],{"data":16214,"marks":16215,"value":470,"nodeType":82},{},[],{"metadata":16217,"sys":16220,"fields":16225},{"tags":16218,"concepts":16219},[],[],{"space":16221,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16223,"publishedVersion":62,"revision":44,"locale":29},{"sys":16222},{"type":12,"linkType":13,"id":14},{"sys":16224},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16226},{"url":486,"details":16227,"fileName":492,"contentType":493},{"size":488,"image":16228},{"width":490,"height":491},{"sys":16230,"fields":16233},{"id":16231,"createdAt":16232},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":16234,"slug":16235,"articleIntro":16234,"category":16236},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[16237],{"metadata":16238,"sys":16241,"fields":16248},{"tags":16239,"concepts":16240},[],[],{"space":16242,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16244,"publishedVersion":442,"revision":62,"contentType":16246,"locale":29},{"sys":16243},{"type":12,"linkType":13,"id":14},{"sys":16245},{"id":21,"type":12,"linkType":22},{"sys":16247},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16249,"metaTitle":452,"metaDescription":453,"mainTitle":16250,"subtitle":471,"heroImage":16265,"ctaButton":494,"ctaLink":495},[451],{"data":16251,"content":16252,"nodeType":74},{},[16253,16259],{"data":16254,"content":16255,"nodeType":78},{},[16256],{"data":16257,"marks":16258,"value":463,"nodeType":82},{},[],{"data":16260,"content":16261,"nodeType":87},{},[16262],{"data":16263,"marks":16264,"value":470,"nodeType":82},{},[],{"metadata":16266,"sys":16269,"fields":16274},{"tags":16267,"concepts":16268},[],[],{"space":16270,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16272,"publishedVersion":62,"revision":44,"locale":29},{"sys":16271},{"type":12,"linkType":13,"id":14},{"sys":16273},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16275},{"url":486,"details":16276,"fileName":492,"contentType":493},{"size":488,"image":16277},{"width":490,"height":491},{"sys":16279,"fields":16282},{"id":16280,"createdAt":16281},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":16283,"slug":16284,"articleIntro":-1,"category":16285},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[16286],{"metadata":16287,"sys":16290,"fields":16297},{"tags":16288,"concepts":16289},[],[],{"space":16291,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16293,"publishedVersion":442,"revision":62,"contentType":16295,"locale":29},{"sys":16292},{"type":12,"linkType":13,"id":14},{"sys":16294},{"id":21,"type":12,"linkType":22},{"sys":16296},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16298,"metaTitle":452,"metaDescription":453,"mainTitle":16299,"subtitle":471,"heroImage":16314,"ctaButton":494,"ctaLink":495},[451],{"data":16300,"content":16301,"nodeType":74},{},[16302,16308],{"data":16303,"content":16304,"nodeType":78},{},[16305],{"data":16306,"marks":16307,"value":463,"nodeType":82},{},[],{"data":16309,"content":16310,"nodeType":87},{},[16311],{"data":16312,"marks":16313,"value":470,"nodeType":82},{},[],{"metadata":16315,"sys":16318,"fields":16323},{"tags":16316,"concepts":16317},[],[],{"space":16319,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16321,"publishedVersion":62,"revision":44,"locale":29},{"sys":16320},{"type":12,"linkType":13,"id":14},{"sys":16322},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16324},{"url":486,"details":16325,"fileName":492,"contentType":493},{"size":488,"image":16326},{"width":490,"height":491},{"sys":16328,"fields":16331},{"id":16329,"createdAt":16330},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":16332,"slug":16333,"articleIntro":-1,"category":16334},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[16335],{"metadata":16336,"sys":16339,"fields":16346},{"tags":16337,"concepts":16338},[],[],{"space":16340,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16342,"publishedVersion":442,"revision":62,"contentType":16344,"locale":29},{"sys":16341},{"type":12,"linkType":13,"id":14},{"sys":16343},{"id":21,"type":12,"linkType":22},{"sys":16345},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16347,"metaTitle":452,"metaDescription":453,"mainTitle":16348,"subtitle":471,"heroImage":16363,"ctaButton":494,"ctaLink":495},[451],{"data":16349,"content":16350,"nodeType":74},{},[16351,16357],{"data":16352,"content":16353,"nodeType":78},{},[16354],{"data":16355,"marks":16356,"value":463,"nodeType":82},{},[],{"data":16358,"content":16359,"nodeType":87},{},[16360],{"data":16361,"marks":16362,"value":470,"nodeType":82},{},[],{"metadata":16364,"sys":16367,"fields":16372},{"tags":16365,"concepts":16366},[],[],{"space":16368,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16370,"publishedVersion":62,"revision":44,"locale":29},{"sys":16369},{"type":12,"linkType":13,"id":14},{"sys":16371},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16373},{"url":486,"details":16374,"fileName":492,"contentType":493},{"size":488,"image":16375},{"width":490,"height":491},{"sys":16377,"fields":16380},{"id":16378,"createdAt":16379},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":16381,"slug":16382,"articleIntro":16383,"category":16384},"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.",[16385],{"metadata":16386,"sys":16389,"fields":16396},{"tags":16387,"concepts":16388},[],[],{"space":16390,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16392,"publishedVersion":442,"revision":62,"contentType":16394,"locale":29},{"sys":16391},{"type":12,"linkType":13,"id":14},{"sys":16393},{"id":21,"type":12,"linkType":22},{"sys":16395},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16397,"metaTitle":452,"metaDescription":453,"mainTitle":16398,"subtitle":471,"heroImage":16413,"ctaButton":494,"ctaLink":495},[451],{"data":16399,"content":16400,"nodeType":74},{},[16401,16407],{"data":16402,"content":16403,"nodeType":78},{},[16404],{"data":16405,"marks":16406,"value":463,"nodeType":82},{},[],{"data":16408,"content":16409,"nodeType":87},{},[16410],{"data":16411,"marks":16412,"value":470,"nodeType":82},{},[],{"metadata":16414,"sys":16417,"fields":16422},{"tags":16415,"concepts":16416},[],[],{"space":16418,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16420,"publishedVersion":62,"revision":44,"locale":29},{"sys":16419},{"type":12,"linkType":13,"id":14},{"sys":16421},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16423},{"url":486,"details":16424,"fileName":492,"contentType":493},{"size":488,"image":16425},{"width":490,"height":491},{"sys":16427,"fields":16430},{"id":16428,"createdAt":16429},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":16431,"slug":16432,"articleIntro":16431,"category":16433},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[16434],{"metadata":16435,"sys":16438,"fields":16445},{"tags":16436,"concepts":16437},[],[],{"space":16439,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16441,"publishedVersion":442,"revision":62,"contentType":16443,"locale":29},{"sys":16440},{"type":12,"linkType":13,"id":14},{"sys":16442},{"id":21,"type":12,"linkType":22},{"sys":16444},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16446,"metaTitle":452,"metaDescription":453,"mainTitle":16447,"subtitle":471,"heroImage":16462,"ctaButton":494,"ctaLink":495},[451],{"data":16448,"content":16449,"nodeType":74},{},[16450,16456],{"data":16451,"content":16452,"nodeType":78},{},[16453],{"data":16454,"marks":16455,"value":463,"nodeType":82},{},[],{"data":16457,"content":16458,"nodeType":87},{},[16459],{"data":16460,"marks":16461,"value":470,"nodeType":82},{},[],{"metadata":16463,"sys":16466,"fields":16471},{"tags":16464,"concepts":16465},[],[],{"space":16467,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16469,"publishedVersion":62,"revision":44,"locale":29},{"sys":16468},{"type":12,"linkType":13,"id":14},{"sys":16470},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16472},{"url":486,"details":16473,"fileName":492,"contentType":493},{"size":488,"image":16474},{"width":490,"height":491},{"sys":16476,"fields":16479},{"id":16477,"createdAt":16478},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":16480,"slug":16481,"articleIntro":16480,"category":16482},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[16483],{"metadata":16484,"sys":16487,"fields":16494},{"tags":16485,"concepts":16486},[],[],{"space":16488,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16490,"publishedVersion":442,"revision":62,"contentType":16492,"locale":29},{"sys":16489},{"type":12,"linkType":13,"id":14},{"sys":16491},{"id":21,"type":12,"linkType":22},{"sys":16493},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16495,"metaTitle":452,"metaDescription":453,"mainTitle":16496,"subtitle":471,"heroImage":16511,"ctaButton":494,"ctaLink":495},[451],{"data":16497,"content":16498,"nodeType":74},{},[16499,16505],{"data":16500,"content":16501,"nodeType":78},{},[16502],{"data":16503,"marks":16504,"value":463,"nodeType":82},{},[],{"data":16506,"content":16507,"nodeType":87},{},[16508],{"data":16509,"marks":16510,"value":470,"nodeType":82},{},[],{"metadata":16512,"sys":16515,"fields":16520},{"tags":16513,"concepts":16514},[],[],{"space":16516,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16518,"publishedVersion":62,"revision":44,"locale":29},{"sys":16517},{"type":12,"linkType":13,"id":14},{"sys":16519},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16521},{"url":486,"details":16522,"fileName":492,"contentType":493},{"size":488,"image":16523},{"width":490,"height":491},{"sys":16525,"fields":16528},{"id":16526,"createdAt":16527},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":16529,"slug":16530,"articleIntro":16529,"category":16531},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[16532],{"metadata":16533,"sys":16536,"fields":16543},{"tags":16534,"concepts":16535},[],[],{"space":16537,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16539,"publishedVersion":442,"revision":62,"contentType":16541,"locale":29},{"sys":16538},{"type":12,"linkType":13,"id":14},{"sys":16540},{"id":21,"type":12,"linkType":22},{"sys":16542},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16544,"metaTitle":452,"metaDescription":453,"mainTitle":16545,"subtitle":471,"heroImage":16560,"ctaButton":494,"ctaLink":495},[451],{"data":16546,"content":16547,"nodeType":74},{},[16548,16554],{"data":16549,"content":16550,"nodeType":78},{},[16551],{"data":16552,"marks":16553,"value":463,"nodeType":82},{},[],{"data":16555,"content":16556,"nodeType":87},{},[16557],{"data":16558,"marks":16559,"value":470,"nodeType":82},{},[],{"metadata":16561,"sys":16564,"fields":16569},{"tags":16562,"concepts":16563},[],[],{"space":16565,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16567,"publishedVersion":62,"revision":44,"locale":29},{"sys":16566},{"type":12,"linkType":13,"id":14},{"sys":16568},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16570},{"url":486,"details":16571,"fileName":492,"contentType":493},{"size":488,"image":16572},{"width":490,"height":491},{"sys":16574,"fields":16577},{"id":16575,"createdAt":16576},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":16578,"slug":16579,"articleIntro":16578,"category":16580},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[16581],{"metadata":16582,"sys":16585,"fields":16592},{"tags":16583,"concepts":16584},[],[],{"space":16586,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16588,"publishedVersion":442,"revision":62,"contentType":16590,"locale":29},{"sys":16587},{"type":12,"linkType":13,"id":14},{"sys":16589},{"id":21,"type":12,"linkType":22},{"sys":16591},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16593,"metaTitle":452,"metaDescription":453,"mainTitle":16594,"subtitle":471,"heroImage":16609,"ctaButton":494,"ctaLink":495},[451],{"data":16595,"content":16596,"nodeType":74},{},[16597,16603],{"data":16598,"content":16599,"nodeType":78},{},[16600],{"data":16601,"marks":16602,"value":463,"nodeType":82},{},[],{"data":16604,"content":16605,"nodeType":87},{},[16606],{"data":16607,"marks":16608,"value":470,"nodeType":82},{},[],{"metadata":16610,"sys":16613,"fields":16618},{"tags":16611,"concepts":16612},[],[],{"space":16614,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16616,"publishedVersion":62,"revision":44,"locale":29},{"sys":16615},{"type":12,"linkType":13,"id":14},{"sys":16617},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16619},{"url":486,"details":16620,"fileName":492,"contentType":493},{"size":488,"image":16621},{"width":490,"height":491},{"sys":16623,"fields":16626},{"id":16624,"createdAt":16625},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":16627,"slug":16628,"articleIntro":16627,"category":16629},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[16630],{"metadata":16631,"sys":16634,"fields":16641},{"tags":16632,"concepts":16633},[],[],{"space":16635,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16637,"publishedVersion":442,"revision":62,"contentType":16639,"locale":29},{"sys":16636},{"type":12,"linkType":13,"id":14},{"sys":16638},{"id":21,"type":12,"linkType":22},{"sys":16640},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16642,"metaTitle":452,"metaDescription":453,"mainTitle":16643,"subtitle":471,"heroImage":16658,"ctaButton":494,"ctaLink":495},[451],{"data":16644,"content":16645,"nodeType":74},{},[16646,16652],{"data":16647,"content":16648,"nodeType":78},{},[16649],{"data":16650,"marks":16651,"value":463,"nodeType":82},{},[],{"data":16653,"content":16654,"nodeType":87},{},[16655],{"data":16656,"marks":16657,"value":470,"nodeType":82},{},[],{"metadata":16659,"sys":16662,"fields":16667},{"tags":16660,"concepts":16661},[],[],{"space":16663,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16665,"publishedVersion":62,"revision":44,"locale":29},{"sys":16664},{"type":12,"linkType":13,"id":14},{"sys":16666},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16668},{"url":486,"details":16669,"fileName":492,"contentType":493},{"size":488,"image":16670},{"width":490,"height":491},{"sys":16672,"fields":16675},{"id":16673,"createdAt":16674},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":16676,"slug":16677,"articleIntro":16676,"category":16678},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[16679],{"metadata":16680,"sys":16683,"fields":16690},{"tags":16681,"concepts":16682},[],[],{"space":16684,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16686,"publishedVersion":442,"revision":62,"contentType":16688,"locale":29},{"sys":16685},{"type":12,"linkType":13,"id":14},{"sys":16687},{"id":21,"type":12,"linkType":22},{"sys":16689},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16691,"metaTitle":452,"metaDescription":453,"mainTitle":16692,"subtitle":471,"heroImage":16707,"ctaButton":494,"ctaLink":495},[451],{"data":16693,"content":16694,"nodeType":74},{},[16695,16701],{"data":16696,"content":16697,"nodeType":78},{},[16698],{"data":16699,"marks":16700,"value":463,"nodeType":82},{},[],{"data":16702,"content":16703,"nodeType":87},{},[16704],{"data":16705,"marks":16706,"value":470,"nodeType":82},{},[],{"metadata":16708,"sys":16711,"fields":16716},{"tags":16709,"concepts":16710},[],[],{"space":16712,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16714,"publishedVersion":62,"revision":44,"locale":29},{"sys":16713},{"type":12,"linkType":13,"id":14},{"sys":16715},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16717},{"url":486,"details":16718,"fileName":492,"contentType":493},{"size":488,"image":16719},{"width":490,"height":491},{"sys":16721,"fields":16724},{"id":16722,"createdAt":16723},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":16725,"slug":16726,"articleIntro":-1,"category":16727},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[16728],{"metadata":16729,"sys":16732,"fields":16739},{"tags":16730,"concepts":16731},[],[],{"space":16733,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16735,"publishedVersion":442,"revision":62,"contentType":16737,"locale":29},{"sys":16734},{"type":12,"linkType":13,"id":14},{"sys":16736},{"id":21,"type":12,"linkType":22},{"sys":16738},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16740,"metaTitle":452,"metaDescription":453,"mainTitle":16741,"subtitle":471,"heroImage":16756,"ctaButton":494,"ctaLink":495},[451],{"data":16742,"content":16743,"nodeType":74},{},[16744,16750],{"data":16745,"content":16746,"nodeType":78},{},[16747],{"data":16748,"marks":16749,"value":463,"nodeType":82},{},[],{"data":16751,"content":16752,"nodeType":87},{},[16753],{"data":16754,"marks":16755,"value":470,"nodeType":82},{},[],{"metadata":16757,"sys":16760,"fields":16765},{"tags":16758,"concepts":16759},[],[],{"space":16761,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16763,"publishedVersion":62,"revision":44,"locale":29},{"sys":16762},{"type":12,"linkType":13,"id":14},{"sys":16764},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16766},{"url":486,"details":16767,"fileName":492,"contentType":493},{"size":488,"image":16768},{"width":490,"height":491},{"sys":16770,"fields":16773},{"id":16771,"createdAt":16772},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":16774,"slug":16775,"articleIntro":16774,"category":16776},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[16777],{"metadata":16778,"sys":16781,"fields":16788},{"tags":16779,"concepts":16780},[],[],{"space":16782,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16784,"publishedVersion":442,"revision":62,"contentType":16786,"locale":29},{"sys":16783},{"type":12,"linkType":13,"id":14},{"sys":16785},{"id":21,"type":12,"linkType":22},{"sys":16787},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16789,"metaTitle":452,"metaDescription":453,"mainTitle":16790,"subtitle":471,"heroImage":16805,"ctaButton":494,"ctaLink":495},[451],{"data":16791,"content":16792,"nodeType":74},{},[16793,16799],{"data":16794,"content":16795,"nodeType":78},{},[16796],{"data":16797,"marks":16798,"value":463,"nodeType":82},{},[],{"data":16800,"content":16801,"nodeType":87},{},[16802],{"data":16803,"marks":16804,"value":470,"nodeType":82},{},[],{"metadata":16806,"sys":16809,"fields":16814},{"tags":16807,"concepts":16808},[],[],{"space":16810,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16812,"publishedVersion":62,"revision":44,"locale":29},{"sys":16811},{"type":12,"linkType":13,"id":14},{"sys":16813},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16815},{"url":486,"details":16816,"fileName":492,"contentType":493},{"size":488,"image":16817},{"width":490,"height":491},{"sys":16819,"fields":16822},{"id":16820,"createdAt":16821},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":16823,"slug":16824,"articleIntro":16823,"category":16825},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[16826],{"metadata":16827,"sys":16830,"fields":16837},{"tags":16828,"concepts":16829},[],[],{"space":16831,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16833,"publishedVersion":442,"revision":62,"contentType":16835,"locale":29},{"sys":16832},{"type":12,"linkType":13,"id":14},{"sys":16834},{"id":21,"type":12,"linkType":22},{"sys":16836},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16838,"metaTitle":452,"metaDescription":453,"mainTitle":16839,"subtitle":471,"heroImage":16854,"ctaButton":494,"ctaLink":495},[451],{"data":16840,"content":16841,"nodeType":74},{},[16842,16848],{"data":16843,"content":16844,"nodeType":78},{},[16845],{"data":16846,"marks":16847,"value":463,"nodeType":82},{},[],{"data":16849,"content":16850,"nodeType":87},{},[16851],{"data":16852,"marks":16853,"value":470,"nodeType":82},{},[],{"metadata":16855,"sys":16858,"fields":16863},{"tags":16856,"concepts":16857},[],[],{"space":16859,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16861,"publishedVersion":62,"revision":44,"locale":29},{"sys":16860},{"type":12,"linkType":13,"id":14},{"sys":16862},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16864},{"url":486,"details":16865,"fileName":492,"contentType":493},{"size":488,"image":16866},{"width":490,"height":491},{"sys":16868,"fields":16871},{"id":16869,"createdAt":16870},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16872,"slug":16873,"articleIntro":16872,"category":16874},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16875],{"metadata":16876,"sys":16879,"fields":16886},{"tags":16877,"concepts":16878},[],[],{"space":16880,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16882,"publishedVersion":442,"revision":62,"contentType":16884,"locale":29},{"sys":16881},{"type":12,"linkType":13,"id":14},{"sys":16883},{"id":21,"type":12,"linkType":22},{"sys":16885},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16887,"metaTitle":452,"metaDescription":453,"mainTitle":16888,"subtitle":471,"heroImage":16903,"ctaButton":494,"ctaLink":495},[451],{"data":16889,"content":16890,"nodeType":74},{},[16891,16897],{"data":16892,"content":16893,"nodeType":78},{},[16894],{"data":16895,"marks":16896,"value":463,"nodeType":82},{},[],{"data":16898,"content":16899,"nodeType":87},{},[16900],{"data":16901,"marks":16902,"value":470,"nodeType":82},{},[],{"metadata":16904,"sys":16907,"fields":16912},{"tags":16905,"concepts":16906},[],[],{"space":16908,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16910,"publishedVersion":62,"revision":44,"locale":29},{"sys":16909},{"type":12,"linkType":13,"id":14},{"sys":16911},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16913},{"url":486,"details":16914,"fileName":492,"contentType":493},{"size":488,"image":16915},{"width":490,"height":491},{"sys":16917,"fields":16920},{"id":16918,"createdAt":16919},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":16921,"slug":16922,"articleIntro":16921,"category":16923},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[16924],{"metadata":16925,"sys":16928,"fields":16935},{"tags":16926,"concepts":16927},[],[],{"space":16929,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16931,"publishedVersion":442,"revision":62,"contentType":16933,"locale":29},{"sys":16930},{"type":12,"linkType":13,"id":14},{"sys":16932},{"id":21,"type":12,"linkType":22},{"sys":16934},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16936,"metaTitle":452,"metaDescription":453,"mainTitle":16937,"subtitle":471,"heroImage":16952,"ctaButton":494,"ctaLink":495},[451],{"data":16938,"content":16939,"nodeType":74},{},[16940,16946],{"data":16941,"content":16942,"nodeType":78},{},[16943],{"data":16944,"marks":16945,"value":463,"nodeType":82},{},[],{"data":16947,"content":16948,"nodeType":87},{},[16949],{"data":16950,"marks":16951,"value":470,"nodeType":82},{},[],{"metadata":16953,"sys":16956,"fields":16961},{"tags":16954,"concepts":16955},[],[],{"space":16957,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":16959,"publishedVersion":62,"revision":44,"locale":29},{"sys":16958},{"type":12,"linkType":13,"id":14},{"sys":16960},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":16962},{"url":486,"details":16963,"fileName":492,"contentType":493},{"size":488,"image":16964},{"width":490,"height":491},{"sys":16966,"fields":16969},{"id":16967,"createdAt":16968},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":16970,"slug":16971,"articleIntro":16970,"category":16972},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[16973],{"metadata":16974,"sys":16977,"fields":16984},{"tags":16975,"concepts":16976},[],[],{"space":16978,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":16980,"publishedVersion":442,"revision":62,"contentType":16982,"locale":29},{"sys":16979},{"type":12,"linkType":13,"id":14},{"sys":16981},{"id":21,"type":12,"linkType":22},{"sys":16983},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":16985,"metaTitle":452,"metaDescription":453,"mainTitle":16986,"subtitle":471,"heroImage":17001,"ctaButton":494,"ctaLink":495},[451],{"data":16987,"content":16988,"nodeType":74},{},[16989,16995],{"data":16990,"content":16991,"nodeType":78},{},[16992],{"data":16993,"marks":16994,"value":463,"nodeType":82},{},[],{"data":16996,"content":16997,"nodeType":87},{},[16998],{"data":16999,"marks":17000,"value":470,"nodeType":82},{},[],{"metadata":17002,"sys":17005,"fields":17010},{"tags":17003,"concepts":17004},[],[],{"space":17006,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17008,"publishedVersion":62,"revision":44,"locale":29},{"sys":17007},{"type":12,"linkType":13,"id":14},{"sys":17009},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17011},{"url":486,"details":17012,"fileName":492,"contentType":493},{"size":488,"image":17013},{"width":490,"height":491},{"sys":17015,"fields":17018},{"id":17016,"createdAt":17017},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":17019,"slug":17020,"articleIntro":17019,"category":17021},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[17022],{"metadata":17023,"sys":17026,"fields":17033},{"tags":17024,"concepts":17025},[],[],{"space":17027,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17029,"publishedVersion":442,"revision":62,"contentType":17031,"locale":29},{"sys":17028},{"type":12,"linkType":13,"id":14},{"sys":17030},{"id":21,"type":12,"linkType":22},{"sys":17032},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17034,"metaTitle":452,"metaDescription":453,"mainTitle":17035,"subtitle":471,"heroImage":17050,"ctaButton":494,"ctaLink":495},[451],{"data":17036,"content":17037,"nodeType":74},{},[17038,17044],{"data":17039,"content":17040,"nodeType":78},{},[17041],{"data":17042,"marks":17043,"value":463,"nodeType":82},{},[],{"data":17045,"content":17046,"nodeType":87},{},[17047],{"data":17048,"marks":17049,"value":470,"nodeType":82},{},[],{"metadata":17051,"sys":17054,"fields":17059},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17057,"publishedVersion":62,"revision":44,"locale":29},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17060},{"url":486,"details":17061,"fileName":492,"contentType":493},{"size":488,"image":17062},{"width":490,"height":491},{"sys":17064,"fields":17067},{"id":17065,"createdAt":17066},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":17068,"slug":17069,"articleIntro":17068,"category":17070},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[17071],{"metadata":17072,"sys":17075,"fields":17082},{"tags":17073,"concepts":17074},[],[],{"space":17076,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17078,"publishedVersion":442,"revision":62,"contentType":17080,"locale":29},{"sys":17077},{"type":12,"linkType":13,"id":14},{"sys":17079},{"id":21,"type":12,"linkType":22},{"sys":17081},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17083,"metaTitle":452,"metaDescription":453,"mainTitle":17084,"subtitle":471,"heroImage":17099,"ctaButton":494,"ctaLink":495},[451],{"data":17085,"content":17086,"nodeType":74},{},[17087,17093],{"data":17088,"content":17089,"nodeType":78},{},[17090],{"data":17091,"marks":17092,"value":463,"nodeType":82},{},[],{"data":17094,"content":17095,"nodeType":87},{},[17096],{"data":17097,"marks":17098,"value":470,"nodeType":82},{},[],{"metadata":17100,"sys":17103,"fields":17108},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17106,"publishedVersion":62,"revision":44,"locale":29},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17109},{"url":486,"details":17110,"fileName":492,"contentType":493},{"size":488,"image":17111},{"width":490,"height":491},{"sys":17113,"fields":17116},{"id":17114,"createdAt":17115},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":17117,"slug":17118,"articleIntro":17117,"category":17119},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[17120],{"metadata":17121,"sys":17124,"fields":17131},{"tags":17122,"concepts":17123},[],[],{"space":17125,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17127,"publishedVersion":442,"revision":62,"contentType":17129,"locale":29},{"sys":17126},{"type":12,"linkType":13,"id":14},{"sys":17128},{"id":21,"type":12,"linkType":22},{"sys":17130},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17132,"metaTitle":452,"metaDescription":453,"mainTitle":17133,"subtitle":471,"heroImage":17148,"ctaButton":494,"ctaLink":495},[451],{"data":17134,"content":17135,"nodeType":74},{},[17136,17142],{"data":17137,"content":17138,"nodeType":78},{},[17139],{"data":17140,"marks":17141,"value":463,"nodeType":82},{},[],{"data":17143,"content":17144,"nodeType":87},{},[17145],{"data":17146,"marks":17147,"value":470,"nodeType":82},{},[],{"metadata":17149,"sys":17152,"fields":17157},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17155,"publishedVersion":62,"revision":44,"locale":29},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17158},{"url":486,"details":17159,"fileName":492,"contentType":493},{"size":488,"image":17160},{"width":490,"height":491},{"sys":17162,"fields":17165},{"id":17163,"createdAt":17164},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":17166,"slug":17167,"articleIntro":17166,"category":17168},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[17169],{"metadata":17170,"sys":17173,"fields":17180},{"tags":17171,"concepts":17172},[],[],{"space":17174,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17176,"publishedVersion":442,"revision":62,"contentType":17178,"locale":29},{"sys":17175},{"type":12,"linkType":13,"id":14},{"sys":17177},{"id":21,"type":12,"linkType":22},{"sys":17179},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17181,"metaTitle":452,"metaDescription":453,"mainTitle":17182,"subtitle":471,"heroImage":17197,"ctaButton":494,"ctaLink":495},[451],{"data":17183,"content":17184,"nodeType":74},{},[17185,17191],{"data":17186,"content":17187,"nodeType":78},{},[17188],{"data":17189,"marks":17190,"value":463,"nodeType":82},{},[],{"data":17192,"content":17193,"nodeType":87},{},[17194],{"data":17195,"marks":17196,"value":470,"nodeType":82},{},[],{"metadata":17198,"sys":17201,"fields":17206},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17204,"publishedVersion":62,"revision":44,"locale":29},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17207},{"url":486,"details":17208,"fileName":492,"contentType":493},{"size":488,"image":17209},{"width":490,"height":491},{"sys":17211,"fields":17214},{"id":17212,"createdAt":17213},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":17215,"slug":17216,"articleIntro":-1,"category":17217},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[17218],{"metadata":17219,"sys":17222,"fields":17229},{"tags":17220,"concepts":17221},[],[],{"space":17223,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17225,"publishedVersion":442,"revision":62,"contentType":17227,"locale":29},{"sys":17224},{"type":12,"linkType":13,"id":14},{"sys":17226},{"id":21,"type":12,"linkType":22},{"sys":17228},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17230,"metaTitle":452,"metaDescription":453,"mainTitle":17231,"subtitle":471,"heroImage":17246,"ctaButton":494,"ctaLink":495},[451],{"data":17232,"content":17233,"nodeType":74},{},[17234,17240],{"data":17235,"content":17236,"nodeType":78},{},[17237],{"data":17238,"marks":17239,"value":463,"nodeType":82},{},[],{"data":17241,"content":17242,"nodeType":87},{},[17243],{"data":17244,"marks":17245,"value":470,"nodeType":82},{},[],{"metadata":17247,"sys":17250,"fields":17255},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17253,"publishedVersion":62,"revision":44,"locale":29},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17256},{"url":486,"details":17257,"fileName":492,"contentType":493},{"size":488,"image":17258},{"width":490,"height":491},{"sys":17260,"fields":17263},{"id":17261,"createdAt":17262},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":17264,"slug":17265,"articleIntro":17264,"category":17266},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[17267],{"metadata":17268,"sys":17271,"fields":17278},{"tags":17269,"concepts":17270},[],[],{"space":17272,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17274,"publishedVersion":442,"revision":62,"contentType":17276,"locale":29},{"sys":17273},{"type":12,"linkType":13,"id":14},{"sys":17275},{"id":21,"type":12,"linkType":22},{"sys":17277},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17279,"metaTitle":452,"metaDescription":453,"mainTitle":17280,"subtitle":471,"heroImage":17295,"ctaButton":494,"ctaLink":495},[451],{"data":17281,"content":17282,"nodeType":74},{},[17283,17289],{"data":17284,"content":17285,"nodeType":78},{},[17286],{"data":17287,"marks":17288,"value":463,"nodeType":82},{},[],{"data":17290,"content":17291,"nodeType":87},{},[17292],{"data":17293,"marks":17294,"value":470,"nodeType":82},{},[],{"metadata":17296,"sys":17299,"fields":17304},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17302,"publishedVersion":62,"revision":44,"locale":29},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17305},{"url":486,"details":17306,"fileName":492,"contentType":493},{"size":488,"image":17307},{"width":490,"height":491},{"sys":17309,"fields":17312},{"id":17310,"createdAt":17311},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":17313,"slug":17314,"articleIntro":17313,"category":17315},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[17316],{"metadata":17317,"sys":17320,"fields":17327},{"tags":17318,"concepts":17319},[],[],{"space":17321,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17323,"publishedVersion":442,"revision":62,"contentType":17325,"locale":29},{"sys":17322},{"type":12,"linkType":13,"id":14},{"sys":17324},{"id":21,"type":12,"linkType":22},{"sys":17326},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17328,"metaTitle":452,"metaDescription":453,"mainTitle":17329,"subtitle":471,"heroImage":17344,"ctaButton":494,"ctaLink":495},[451],{"data":17330,"content":17331,"nodeType":74},{},[17332,17338],{"data":17333,"content":17334,"nodeType":78},{},[17335],{"data":17336,"marks":17337,"value":463,"nodeType":82},{},[],{"data":17339,"content":17340,"nodeType":87},{},[17341],{"data":17342,"marks":17343,"value":470,"nodeType":82},{},[],{"metadata":17345,"sys":17348,"fields":17353},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17351,"publishedVersion":62,"revision":44,"locale":29},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17354},{"url":486,"details":17355,"fileName":492,"contentType":493},{"size":488,"image":17356},{"width":490,"height":491},{"sys":17358,"fields":17361},{"id":17359,"createdAt":17360},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":17362,"slug":17363,"articleIntro":17362,"category":17364},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[17365],{"metadata":17366,"sys":17369,"fields":17376},{"tags":17367,"concepts":17368},[],[],{"space":17370,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17372,"publishedVersion":442,"revision":62,"contentType":17374,"locale":29},{"sys":17371},{"type":12,"linkType":13,"id":14},{"sys":17373},{"id":21,"type":12,"linkType":22},{"sys":17375},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17377,"metaTitle":452,"metaDescription":453,"mainTitle":17378,"subtitle":471,"heroImage":17393,"ctaButton":494,"ctaLink":495},[451],{"data":17379,"content":17380,"nodeType":74},{},[17381,17387],{"data":17382,"content":17383,"nodeType":78},{},[17384],{"data":17385,"marks":17386,"value":463,"nodeType":82},{},[],{"data":17388,"content":17389,"nodeType":87},{},[17390],{"data":17391,"marks":17392,"value":470,"nodeType":82},{},[],{"metadata":17394,"sys":17397,"fields":17402},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17400,"publishedVersion":62,"revision":44,"locale":29},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17403},{"url":486,"details":17404,"fileName":492,"contentType":493},{"size":488,"image":17405},{"width":490,"height":491},{"sys":17407,"fields":17410},{"id":17408,"createdAt":17409},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":17411,"slug":17412,"articleIntro":-1,"category":17413},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[17414],{"metadata":17415,"sys":17418,"fields":17425},{"tags":17416,"concepts":17417},[],[],{"space":17419,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17421,"publishedVersion":442,"revision":62,"contentType":17423,"locale":29},{"sys":17420},{"type":12,"linkType":13,"id":14},{"sys":17422},{"id":21,"type":12,"linkType":22},{"sys":17424},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17426,"metaTitle":452,"metaDescription":453,"mainTitle":17427,"subtitle":471,"heroImage":17442,"ctaButton":494,"ctaLink":495},[451],{"data":17428,"content":17429,"nodeType":74},{},[17430,17436],{"data":17431,"content":17432,"nodeType":78},{},[17433],{"data":17434,"marks":17435,"value":463,"nodeType":82},{},[],{"data":17437,"content":17438,"nodeType":87},{},[17439],{"data":17440,"marks":17441,"value":470,"nodeType":82},{},[],{"metadata":17443,"sys":17446,"fields":17451},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17449,"publishedVersion":62,"revision":44,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17452},{"url":486,"details":17453,"fileName":492,"contentType":493},{"size":488,"image":17454},{"width":490,"height":491},{"sys":17456,"fields":17459},{"id":17457,"createdAt":17458},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":17460,"slug":17461,"articleIntro":17460,"category":17462},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[17463],{"metadata":17464,"sys":17467,"fields":17474},{"tags":17465,"concepts":17466},[],[],{"space":17468,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17470,"publishedVersion":442,"revision":62,"contentType":17472,"locale":29},{"sys":17469},{"type":12,"linkType":13,"id":14},{"sys":17471},{"id":21,"type":12,"linkType":22},{"sys":17473},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17475,"metaTitle":452,"metaDescription":453,"mainTitle":17476,"subtitle":471,"heroImage":17491,"ctaButton":494,"ctaLink":495},[451],{"data":17477,"content":17478,"nodeType":74},{},[17479,17485],{"data":17480,"content":17481,"nodeType":78},{},[17482],{"data":17483,"marks":17484,"value":463,"nodeType":82},{},[],{"data":17486,"content":17487,"nodeType":87},{},[17488],{"data":17489,"marks":17490,"value":470,"nodeType":82},{},[],{"metadata":17492,"sys":17495,"fields":17500},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17498,"publishedVersion":62,"revision":44,"locale":29},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17501},{"url":486,"details":17502,"fileName":492,"contentType":493},{"size":488,"image":17503},{"width":490,"height":491},{"sys":17505,"fields":17508},{"id":17506,"createdAt":17507},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":17509,"slug":17510,"articleIntro":-1,"category":17511},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[17512],{"metadata":17513,"sys":17516,"fields":17523},{"tags":17514,"concepts":17515},[],[],{"space":17517,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17519,"publishedVersion":442,"revision":62,"contentType":17521,"locale":29},{"sys":17518},{"type":12,"linkType":13,"id":14},{"sys":17520},{"id":21,"type":12,"linkType":22},{"sys":17522},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17524,"metaTitle":452,"metaDescription":453,"mainTitle":17525,"subtitle":471,"heroImage":17540,"ctaButton":494,"ctaLink":495},[451],{"data":17526,"content":17527,"nodeType":74},{},[17528,17534],{"data":17529,"content":17530,"nodeType":78},{},[17531],{"data":17532,"marks":17533,"value":463,"nodeType":82},{},[],{"data":17535,"content":17536,"nodeType":87},{},[17537],{"data":17538,"marks":17539,"value":470,"nodeType":82},{},[],{"metadata":17541,"sys":17544,"fields":17549},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17547,"publishedVersion":62,"revision":44,"locale":29},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17550},{"url":486,"details":17551,"fileName":492,"contentType":493},{"size":488,"image":17552},{"width":490,"height":491},{"sys":17554,"fields":17557},{"id":17555,"createdAt":17556},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":17558,"slug":17559,"articleIntro":17558,"category":17560},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[17561],{"metadata":17562,"sys":17565,"fields":17572},{"tags":17563,"concepts":17564},[],[],{"space":17566,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17568,"publishedVersion":442,"revision":62,"contentType":17570,"locale":29},{"sys":17567},{"type":12,"linkType":13,"id":14},{"sys":17569},{"id":21,"type":12,"linkType":22},{"sys":17571},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17573,"metaTitle":452,"metaDescription":453,"mainTitle":17574,"subtitle":471,"heroImage":17589,"ctaButton":494,"ctaLink":495},[451],{"data":17575,"content":17576,"nodeType":74},{},[17577,17583],{"data":17578,"content":17579,"nodeType":78},{},[17580],{"data":17581,"marks":17582,"value":463,"nodeType":82},{},[],{"data":17584,"content":17585,"nodeType":87},{},[17586],{"data":17587,"marks":17588,"value":470,"nodeType":82},{},[],{"metadata":17590,"sys":17593,"fields":17598},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17596,"publishedVersion":62,"revision":44,"locale":29},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17599},{"url":486,"details":17600,"fileName":492,"contentType":493},{"size":488,"image":17601},{"width":490,"height":491},{"sys":17603,"fields":17606},{"id":17604,"createdAt":17605},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":17607,"slug":17608,"articleIntro":17607,"category":17609},"Compte 2131 - Bâtiments","compte-2131-batiments",[17610],{"metadata":17611,"sys":17614,"fields":17621},{"tags":17612,"concepts":17613},[],[],{"space":17615,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17617,"publishedVersion":442,"revision":62,"contentType":17619,"locale":29},{"sys":17616},{"type":12,"linkType":13,"id":14},{"sys":17618},{"id":21,"type":12,"linkType":22},{"sys":17620},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17622,"metaTitle":452,"metaDescription":453,"mainTitle":17623,"subtitle":471,"heroImage":17638,"ctaButton":494,"ctaLink":495},[451],{"data":17624,"content":17625,"nodeType":74},{},[17626,17632],{"data":17627,"content":17628,"nodeType":78},{},[17629],{"data":17630,"marks":17631,"value":463,"nodeType":82},{},[],{"data":17633,"content":17634,"nodeType":87},{},[17635],{"data":17636,"marks":17637,"value":470,"nodeType":82},{},[],{"metadata":17639,"sys":17642,"fields":17647},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17645,"publishedVersion":62,"revision":44,"locale":29},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17648},{"url":486,"details":17649,"fileName":492,"contentType":493},{"size":488,"image":17650},{"width":490,"height":491},{"sys":17652,"fields":17655},{"id":17653,"createdAt":17654},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":17656,"slug":17657,"articleIntro":17656,"category":17658},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[17659],{"metadata":17660,"sys":17663,"fields":17670},{"tags":17661,"concepts":17662},[],[],{"space":17664,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17666,"publishedVersion":442,"revision":62,"contentType":17668,"locale":29},{"sys":17665},{"type":12,"linkType":13,"id":14},{"sys":17667},{"id":21,"type":12,"linkType":22},{"sys":17669},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17671,"metaTitle":452,"metaDescription":453,"mainTitle":17672,"subtitle":471,"heroImage":17687,"ctaButton":494,"ctaLink":495},[451],{"data":17673,"content":17674,"nodeType":74},{},[17675,17681],{"data":17676,"content":17677,"nodeType":78},{},[17678],{"data":17679,"marks":17680,"value":463,"nodeType":82},{},[],{"data":17682,"content":17683,"nodeType":87},{},[17684],{"data":17685,"marks":17686,"value":470,"nodeType":82},{},[],{"metadata":17688,"sys":17691,"fields":17696},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17694,"publishedVersion":62,"revision":44,"locale":29},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17697},{"url":486,"details":17698,"fileName":492,"contentType":493},{"size":488,"image":17699},{"width":490,"height":491},{"sys":17701,"fields":17704},{"id":17702,"createdAt":17703},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":17705,"slug":17706,"articleIntro":17705,"category":17707},"Compte 6026 - Emballages","compte-6026-emballages",[17708],{"metadata":17709,"sys":17712,"fields":17719},{"tags":17710,"concepts":17711},[],[],{"space":17713,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17715,"publishedVersion":442,"revision":62,"contentType":17717,"locale":29},{"sys":17714},{"type":12,"linkType":13,"id":14},{"sys":17716},{"id":21,"type":12,"linkType":22},{"sys":17718},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17720,"metaTitle":452,"metaDescription":453,"mainTitle":17721,"subtitle":471,"heroImage":17736,"ctaButton":494,"ctaLink":495},[451],{"data":17722,"content":17723,"nodeType":74},{},[17724,17730],{"data":17725,"content":17726,"nodeType":78},{},[17727],{"data":17728,"marks":17729,"value":463,"nodeType":82},{},[],{"data":17731,"content":17732,"nodeType":87},{},[17733],{"data":17734,"marks":17735,"value":470,"nodeType":82},{},[],{"metadata":17737,"sys":17740,"fields":17745},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17743,"publishedVersion":62,"revision":44,"locale":29},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17746},{"url":486,"details":17747,"fileName":492,"contentType":493},{"size":488,"image":17748},{"width":490,"height":491},{"sys":17750,"fields":17753},{"id":17751,"createdAt":17752},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":17754,"slug":17755,"articleIntro":17754,"category":17756},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[17757],{"metadata":17758,"sys":17761,"fields":17768},{"tags":17759,"concepts":17760},[],[],{"space":17762,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17764,"publishedVersion":442,"revision":62,"contentType":17766,"locale":29},{"sys":17763},{"type":12,"linkType":13,"id":14},{"sys":17765},{"id":21,"type":12,"linkType":22},{"sys":17767},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17769,"metaTitle":452,"metaDescription":453,"mainTitle":17770,"subtitle":471,"heroImage":17785,"ctaButton":494,"ctaLink":495},[451],{"data":17771,"content":17772,"nodeType":74},{},[17773,17779],{"data":17774,"content":17775,"nodeType":78},{},[17776],{"data":17777,"marks":17778,"value":463,"nodeType":82},{},[],{"data":17780,"content":17781,"nodeType":87},{},[17782],{"data":17783,"marks":17784,"value":470,"nodeType":82},{},[],{"metadata":17786,"sys":17789,"fields":17794},{"tags":17787,"concepts":17788},[],[],{"space":17790,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17792,"publishedVersion":62,"revision":44,"locale":29},{"sys":17791},{"type":12,"linkType":13,"id":14},{"sys":17793},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17795},{"url":486,"details":17796,"fileName":492,"contentType":493},{"size":488,"image":17797},{"width":490,"height":491},{"sys":17799,"fields":17802},{"id":17800,"createdAt":17801},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":17803,"slug":17804,"articleIntro":-1,"category":17805},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[17806],{"metadata":17807,"sys":17810,"fields":17817},{"tags":17808,"concepts":17809},[],[],{"space":17811,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17813,"publishedVersion":442,"revision":62,"contentType":17815,"locale":29},{"sys":17812},{"type":12,"linkType":13,"id":14},{"sys":17814},{"id":21,"type":12,"linkType":22},{"sys":17816},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17818,"metaTitle":452,"metaDescription":453,"mainTitle":17819,"subtitle":471,"heroImage":17834,"ctaButton":494,"ctaLink":495},[451],{"data":17820,"content":17821,"nodeType":74},{},[17822,17828],{"data":17823,"content":17824,"nodeType":78},{},[17825],{"data":17826,"marks":17827,"value":463,"nodeType":82},{},[],{"data":17829,"content":17830,"nodeType":87},{},[17831],{"data":17832,"marks":17833,"value":470,"nodeType":82},{},[],{"metadata":17835,"sys":17838,"fields":17843},{"tags":17836,"concepts":17837},[],[],{"space":17839,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17841,"publishedVersion":62,"revision":44,"locale":29},{"sys":17840},{"type":12,"linkType":13,"id":14},{"sys":17842},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17844},{"url":486,"details":17845,"fileName":492,"contentType":493},{"size":488,"image":17846},{"width":490,"height":491},{"sys":17848,"fields":17851},{"id":17849,"createdAt":17850},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":17852,"slug":17853,"articleIntro":17852,"category":17854},"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",[17855],{"metadata":17856,"sys":17859,"fields":17866},{"tags":17857,"concepts":17858},[],[],{"space":17860,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17862,"publishedVersion":442,"revision":62,"contentType":17864,"locale":29},{"sys":17861},{"type":12,"linkType":13,"id":14},{"sys":17863},{"id":21,"type":12,"linkType":22},{"sys":17865},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17867,"metaTitle":452,"metaDescription":453,"mainTitle":17868,"subtitle":471,"heroImage":17883,"ctaButton":494,"ctaLink":495},[451],{"data":17869,"content":17870,"nodeType":74},{},[17871,17877],{"data":17872,"content":17873,"nodeType":78},{},[17874],{"data":17875,"marks":17876,"value":463,"nodeType":82},{},[],{"data":17878,"content":17879,"nodeType":87},{},[17880],{"data":17881,"marks":17882,"value":470,"nodeType":82},{},[],{"metadata":17884,"sys":17887,"fields":17892},{"tags":17885,"concepts":17886},[],[],{"space":17888,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17890,"publishedVersion":62,"revision":44,"locale":29},{"sys":17889},{"type":12,"linkType":13,"id":14},{"sys":17891},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17893},{"url":486,"details":17894,"fileName":492,"contentType":493},{"size":488,"image":17895},{"width":490,"height":491},{"sys":17897,"fields":17900},{"id":17898,"createdAt":17899},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":17901,"slug":17902,"articleIntro":17901,"category":17903},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[17904],{"metadata":17905,"sys":17908,"fields":17915},{"tags":17906,"concepts":17907},[],[],{"space":17909,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17911,"publishedVersion":442,"revision":62,"contentType":17913,"locale":29},{"sys":17910},{"type":12,"linkType":13,"id":14},{"sys":17912},{"id":21,"type":12,"linkType":22},{"sys":17914},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17916,"metaTitle":452,"metaDescription":453,"mainTitle":17917,"subtitle":471,"heroImage":17932,"ctaButton":494,"ctaLink":495},[451],{"data":17918,"content":17919,"nodeType":74},{},[17920,17926],{"data":17921,"content":17922,"nodeType":78},{},[17923],{"data":17924,"marks":17925,"value":463,"nodeType":82},{},[],{"data":17927,"content":17928,"nodeType":87},{},[17929],{"data":17930,"marks":17931,"value":470,"nodeType":82},{},[],{"metadata":17933,"sys":17936,"fields":17941},{"tags":17934,"concepts":17935},[],[],{"space":17937,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17939,"publishedVersion":62,"revision":44,"locale":29},{"sys":17938},{"type":12,"linkType":13,"id":14},{"sys":17940},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17942},{"url":486,"details":17943,"fileName":492,"contentType":493},{"size":488,"image":17944},{"width":490,"height":491},{"sys":17946,"fields":17949},{"id":17947,"createdAt":17948},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":17950,"slug":17951,"articleIntro":17950,"category":17952},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[17953],{"metadata":17954,"sys":17957,"fields":17964},{"tags":17955,"concepts":17956},[],[],{"space":17958,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":17960,"publishedVersion":442,"revision":62,"contentType":17962,"locale":29},{"sys":17959},{"type":12,"linkType":13,"id":14},{"sys":17961},{"id":21,"type":12,"linkType":22},{"sys":17963},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":17965,"metaTitle":452,"metaDescription":453,"mainTitle":17966,"subtitle":471,"heroImage":17981,"ctaButton":494,"ctaLink":495},[451],{"data":17967,"content":17968,"nodeType":74},{},[17969,17975],{"data":17970,"content":17971,"nodeType":78},{},[17972],{"data":17973,"marks":17974,"value":463,"nodeType":82},{},[],{"data":17976,"content":17977,"nodeType":87},{},[17978],{"data":17979,"marks":17980,"value":470,"nodeType":82},{},[],{"metadata":17982,"sys":17985,"fields":17990},{"tags":17983,"concepts":17984},[],[],{"space":17986,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":17988,"publishedVersion":62,"revision":44,"locale":29},{"sys":17987},{"type":12,"linkType":13,"id":14},{"sys":17989},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":17991},{"url":486,"details":17992,"fileName":492,"contentType":493},{"size":488,"image":17993},{"width":490,"height":491},{"sys":17995,"fields":17998},{"id":17996,"createdAt":17997},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17999,"slug":18000,"articleIntro":17999,"category":18001},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[18002],{"metadata":18003,"sys":18006,"fields":18013},{"tags":18004,"concepts":18005},[],[],{"space":18007,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18009,"publishedVersion":442,"revision":62,"contentType":18011,"locale":29},{"sys":18008},{"type":12,"linkType":13,"id":14},{"sys":18010},{"id":21,"type":12,"linkType":22},{"sys":18012},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18014,"metaTitle":452,"metaDescription":453,"mainTitle":18015,"subtitle":471,"heroImage":18030,"ctaButton":494,"ctaLink":495},[451],{"data":18016,"content":18017,"nodeType":74},{},[18018,18024],{"data":18019,"content":18020,"nodeType":78},{},[18021],{"data":18022,"marks":18023,"value":463,"nodeType":82},{},[],{"data":18025,"content":18026,"nodeType":87},{},[18027],{"data":18028,"marks":18029,"value":470,"nodeType":82},{},[],{"metadata":18031,"sys":18034,"fields":18039},{"tags":18032,"concepts":18033},[],[],{"space":18035,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18037,"publishedVersion":62,"revision":44,"locale":29},{"sys":18036},{"type":12,"linkType":13,"id":14},{"sys":18038},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18040},{"url":486,"details":18041,"fileName":492,"contentType":493},{"size":488,"image":18042},{"width":490,"height":491},{"sys":18044,"fields":18047},{"id":18045,"createdAt":18046},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":18048,"slug":18049,"articleIntro":-1,"category":18050},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[18051],{"metadata":18052,"sys":18055,"fields":18062},{"tags":18053,"concepts":18054},[],[],{"space":18056,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18058,"publishedVersion":442,"revision":62,"contentType":18060,"locale":29},{"sys":18057},{"type":12,"linkType":13,"id":14},{"sys":18059},{"id":21,"type":12,"linkType":22},{"sys":18061},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18063,"metaTitle":452,"metaDescription":453,"mainTitle":18064,"subtitle":471,"heroImage":18079,"ctaButton":494,"ctaLink":495},[451],{"data":18065,"content":18066,"nodeType":74},{},[18067,18073],{"data":18068,"content":18069,"nodeType":78},{},[18070],{"data":18071,"marks":18072,"value":463,"nodeType":82},{},[],{"data":18074,"content":18075,"nodeType":87},{},[18076],{"data":18077,"marks":18078,"value":470,"nodeType":82},{},[],{"metadata":18080,"sys":18083,"fields":18088},{"tags":18081,"concepts":18082},[],[],{"space":18084,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18086,"publishedVersion":62,"revision":44,"locale":29},{"sys":18085},{"type":12,"linkType":13,"id":14},{"sys":18087},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18089},{"url":486,"details":18090,"fileName":492,"contentType":493},{"size":488,"image":18091},{"width":490,"height":491},{"sys":18093,"fields":18096},{"id":18094,"createdAt":18095},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":18097,"slug":18098,"articleIntro":18097,"category":18099},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[18100],{"metadata":18101,"sys":18104,"fields":18111},{"tags":18102,"concepts":18103},[],[],{"space":18105,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18107,"publishedVersion":442,"revision":62,"contentType":18109,"locale":29},{"sys":18106},{"type":12,"linkType":13,"id":14},{"sys":18108},{"id":21,"type":12,"linkType":22},{"sys":18110},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18112,"metaTitle":452,"metaDescription":453,"mainTitle":18113,"subtitle":471,"heroImage":18128,"ctaButton":494,"ctaLink":495},[451],{"data":18114,"content":18115,"nodeType":74},{},[18116,18122],{"data":18117,"content":18118,"nodeType":78},{},[18119],{"data":18120,"marks":18121,"value":463,"nodeType":82},{},[],{"data":18123,"content":18124,"nodeType":87},{},[18125],{"data":18126,"marks":18127,"value":470,"nodeType":82},{},[],{"metadata":18129,"sys":18132,"fields":18137},{"tags":18130,"concepts":18131},[],[],{"space":18133,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18135,"publishedVersion":62,"revision":44,"locale":29},{"sys":18134},{"type":12,"linkType":13,"id":14},{"sys":18136},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18138},{"url":486,"details":18139,"fileName":492,"contentType":493},{"size":488,"image":18140},{"width":490,"height":491},{"sys":18142,"fields":18145},{"id":18143,"createdAt":18144},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":18146,"slug":18147,"articleIntro":18146,"category":18148},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[18149],{"metadata":18150,"sys":18153,"fields":18160},{"tags":18151,"concepts":18152},[],[],{"space":18154,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18156,"publishedVersion":442,"revision":62,"contentType":18158,"locale":29},{"sys":18155},{"type":12,"linkType":13,"id":14},{"sys":18157},{"id":21,"type":12,"linkType":22},{"sys":18159},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18161,"metaTitle":452,"metaDescription":453,"mainTitle":18162,"subtitle":471,"heroImage":18177,"ctaButton":494,"ctaLink":495},[451],{"data":18163,"content":18164,"nodeType":74},{},[18165,18171],{"data":18166,"content":18167,"nodeType":78},{},[18168],{"data":18169,"marks":18170,"value":463,"nodeType":82},{},[],{"data":18172,"content":18173,"nodeType":87},{},[18174],{"data":18175,"marks":18176,"value":470,"nodeType":82},{},[],{"metadata":18178,"sys":18181,"fields":18186},{"tags":18179,"concepts":18180},[],[],{"space":18182,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18184,"publishedVersion":62,"revision":44,"locale":29},{"sys":18183},{"type":12,"linkType":13,"id":14},{"sys":18185},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18187},{"url":486,"details":18188,"fileName":492,"contentType":493},{"size":488,"image":18189},{"width":490,"height":491},{"sys":18191,"fields":18194},{"id":18192,"createdAt":18193},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":18195,"slug":18196,"articleIntro":18195,"category":18197},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[18198],{"metadata":18199,"sys":18202,"fields":18209},{"tags":18200,"concepts":18201},[],[],{"space":18203,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18205,"publishedVersion":442,"revision":62,"contentType":18207,"locale":29},{"sys":18204},{"type":12,"linkType":13,"id":14},{"sys":18206},{"id":21,"type":12,"linkType":22},{"sys":18208},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18210,"metaTitle":452,"metaDescription":453,"mainTitle":18211,"subtitle":471,"heroImage":18226,"ctaButton":494,"ctaLink":495},[451],{"data":18212,"content":18213,"nodeType":74},{},[18214,18220],{"data":18215,"content":18216,"nodeType":78},{},[18217],{"data":18218,"marks":18219,"value":463,"nodeType":82},{},[],{"data":18221,"content":18222,"nodeType":87},{},[18223],{"data":18224,"marks":18225,"value":470,"nodeType":82},{},[],{"metadata":18227,"sys":18230,"fields":18235},{"tags":18228,"concepts":18229},[],[],{"space":18231,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18233,"publishedVersion":62,"revision":44,"locale":29},{"sys":18232},{"type":12,"linkType":13,"id":14},{"sys":18234},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18236},{"url":486,"details":18237,"fileName":492,"contentType":493},{"size":488,"image":18238},{"width":490,"height":491},{"sys":18240,"fields":18243},{"id":18241,"createdAt":18242},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":18244,"slug":18245,"articleIntro":18244,"category":18246},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[18247],{"metadata":18248,"sys":18251,"fields":18258},{"tags":18249,"concepts":18250},[],[],{"space":18252,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18254,"publishedVersion":442,"revision":62,"contentType":18256,"locale":29},{"sys":18253},{"type":12,"linkType":13,"id":14},{"sys":18255},{"id":21,"type":12,"linkType":22},{"sys":18257},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18259,"metaTitle":452,"metaDescription":453,"mainTitle":18260,"subtitle":471,"heroImage":18275,"ctaButton":494,"ctaLink":495},[451],{"data":18261,"content":18262,"nodeType":74},{},[18263,18269],{"data":18264,"content":18265,"nodeType":78},{},[18266],{"data":18267,"marks":18268,"value":463,"nodeType":82},{},[],{"data":18270,"content":18271,"nodeType":87},{},[18272],{"data":18273,"marks":18274,"value":470,"nodeType":82},{},[],{"metadata":18276,"sys":18279,"fields":18284},{"tags":18277,"concepts":18278},[],[],{"space":18280,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18282,"publishedVersion":62,"revision":44,"locale":29},{"sys":18281},{"type":12,"linkType":13,"id":14},{"sys":18283},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18285},{"url":486,"details":18286,"fileName":492,"contentType":493},{"size":488,"image":18287},{"width":490,"height":491},{"sys":18289,"fields":18292},{"id":18290,"createdAt":18291},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":18293,"slug":18294,"articleIntro":18293,"category":18295},"2768 - Intérêts courus","compte-2768-interets-courus",[18296],{"metadata":18297,"sys":18300,"fields":18307},{"tags":18298,"concepts":18299},[],[],{"space":18301,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18303,"publishedVersion":442,"revision":62,"contentType":18305,"locale":29},{"sys":18302},{"type":12,"linkType":13,"id":14},{"sys":18304},{"id":21,"type":12,"linkType":22},{"sys":18306},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18308,"metaTitle":452,"metaDescription":453,"mainTitle":18309,"subtitle":471,"heroImage":18324,"ctaButton":494,"ctaLink":495},[451],{"data":18310,"content":18311,"nodeType":74},{},[18312,18318],{"data":18313,"content":18314,"nodeType":78},{},[18315],{"data":18316,"marks":18317,"value":463,"nodeType":82},{},[],{"data":18319,"content":18320,"nodeType":87},{},[18321],{"data":18322,"marks":18323,"value":470,"nodeType":82},{},[],{"metadata":18325,"sys":18328,"fields":18333},{"tags":18326,"concepts":18327},[],[],{"space":18329,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18331,"publishedVersion":62,"revision":44,"locale":29},{"sys":18330},{"type":12,"linkType":13,"id":14},{"sys":18332},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18334},{"url":486,"details":18335,"fileName":492,"contentType":493},{"size":488,"image":18336},{"width":490,"height":491},{"sys":18338,"fields":18341},{"id":18339,"createdAt":18340},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":18342,"slug":18343,"articleIntro":18342,"category":18344},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[18345],{"metadata":18346,"sys":18349,"fields":18356},{"tags":18347,"concepts":18348},[],[],{"space":18350,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18352,"publishedVersion":442,"revision":62,"contentType":18354,"locale":29},{"sys":18351},{"type":12,"linkType":13,"id":14},{"sys":18353},{"id":21,"type":12,"linkType":22},{"sys":18355},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18357,"metaTitle":452,"metaDescription":453,"mainTitle":18358,"subtitle":471,"heroImage":18373,"ctaButton":494,"ctaLink":495},[451],{"data":18359,"content":18360,"nodeType":74},{},[18361,18367],{"data":18362,"content":18363,"nodeType":78},{},[18364],{"data":18365,"marks":18366,"value":463,"nodeType":82},{},[],{"data":18368,"content":18369,"nodeType":87},{},[18370],{"data":18371,"marks":18372,"value":470,"nodeType":82},{},[],{"metadata":18374,"sys":18377,"fields":18382},{"tags":18375,"concepts":18376},[],[],{"space":18378,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18380,"publishedVersion":62,"revision":44,"locale":29},{"sys":18379},{"type":12,"linkType":13,"id":14},{"sys":18381},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18383},{"url":486,"details":18384,"fileName":492,"contentType":493},{"size":488,"image":18385},{"width":490,"height":491},{"sys":18387,"fields":18390},{"id":18388,"createdAt":18389},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":18391,"slug":18392,"articleIntro":18391,"category":18393},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[18394],{"metadata":18395,"sys":18398,"fields":18405},{"tags":18396,"concepts":18397},[],[],{"space":18399,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18401,"publishedVersion":442,"revision":62,"contentType":18403,"locale":29},{"sys":18400},{"type":12,"linkType":13,"id":14},{"sys":18402},{"id":21,"type":12,"linkType":22},{"sys":18404},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18406,"metaTitle":452,"metaDescription":453,"mainTitle":18407,"subtitle":471,"heroImage":18422,"ctaButton":494,"ctaLink":495},[451],{"data":18408,"content":18409,"nodeType":74},{},[18410,18416],{"data":18411,"content":18412,"nodeType":78},{},[18413],{"data":18414,"marks":18415,"value":463,"nodeType":82},{},[],{"data":18417,"content":18418,"nodeType":87},{},[18419],{"data":18420,"marks":18421,"value":470,"nodeType":82},{},[],{"metadata":18423,"sys":18426,"fields":18431},{"tags":18424,"concepts":18425},[],[],{"space":18427,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18429,"publishedVersion":62,"revision":44,"locale":29},{"sys":18428},{"type":12,"linkType":13,"id":14},{"sys":18430},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18432},{"url":486,"details":18433,"fileName":492,"contentType":493},{"size":488,"image":18434},{"width":490,"height":491},{"sys":18436,"fields":18439},{"id":18437,"createdAt":18438},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":18440,"slug":18441,"articleIntro":18440,"category":18442},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[18443],{"metadata":18444,"sys":18447,"fields":18454},{"tags":18445,"concepts":18446},[],[],{"space":18448,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18450,"publishedVersion":442,"revision":62,"contentType":18452,"locale":29},{"sys":18449},{"type":12,"linkType":13,"id":14},{"sys":18451},{"id":21,"type":12,"linkType":22},{"sys":18453},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18455,"metaTitle":452,"metaDescription":453,"mainTitle":18456,"subtitle":471,"heroImage":18471,"ctaButton":494,"ctaLink":495},[451],{"data":18457,"content":18458,"nodeType":74},{},[18459,18465],{"data":18460,"content":18461,"nodeType":78},{},[18462],{"data":18463,"marks":18464,"value":463,"nodeType":82},{},[],{"data":18466,"content":18467,"nodeType":87},{},[18468],{"data":18469,"marks":18470,"value":470,"nodeType":82},{},[],{"metadata":18472,"sys":18475,"fields":18480},{"tags":18473,"concepts":18474},[],[],{"space":18476,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18478,"publishedVersion":62,"revision":44,"locale":29},{"sys":18477},{"type":12,"linkType":13,"id":14},{"sys":18479},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18481},{"url":486,"details":18482,"fileName":492,"contentType":493},{"size":488,"image":18483},{"width":490,"height":491},{"sys":18485,"fields":18488},{"id":18486,"createdAt":18487},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":18489,"slug":18490,"articleIntro":18489,"category":18491},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[18492],{"metadata":18493,"sys":18496,"fields":18503},{"tags":18494,"concepts":18495},[],[],{"space":18497,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18499,"publishedVersion":442,"revision":62,"contentType":18501,"locale":29},{"sys":18498},{"type":12,"linkType":13,"id":14},{"sys":18500},{"id":21,"type":12,"linkType":22},{"sys":18502},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18504,"metaTitle":452,"metaDescription":453,"mainTitle":18505,"subtitle":471,"heroImage":18520,"ctaButton":494,"ctaLink":495},[451],{"data":18506,"content":18507,"nodeType":74},{},[18508,18514],{"data":18509,"content":18510,"nodeType":78},{},[18511],{"data":18512,"marks":18513,"value":463,"nodeType":82},{},[],{"data":18515,"content":18516,"nodeType":87},{},[18517],{"data":18518,"marks":18519,"value":470,"nodeType":82},{},[],{"metadata":18521,"sys":18524,"fields":18529},{"tags":18522,"concepts":18523},[],[],{"space":18525,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18527,"publishedVersion":62,"revision":44,"locale":29},{"sys":18526},{"type":12,"linkType":13,"id":14},{"sys":18528},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18530},{"url":486,"details":18531,"fileName":492,"contentType":493},{"size":488,"image":18532},{"width":490,"height":491},{"sys":18534,"fields":18537},{"id":18535,"createdAt":18536},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":18538,"slug":18539,"articleIntro":-1,"category":18540},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[18541],{"metadata":18542,"sys":18545,"fields":18552},{"tags":18543,"concepts":18544},[],[],{"space":18546,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18548,"publishedVersion":442,"revision":62,"contentType":18550,"locale":29},{"sys":18547},{"type":12,"linkType":13,"id":14},{"sys":18549},{"id":21,"type":12,"linkType":22},{"sys":18551},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18553,"metaTitle":452,"metaDescription":453,"mainTitle":18554,"subtitle":471,"heroImage":18569,"ctaButton":494,"ctaLink":495},[451],{"data":18555,"content":18556,"nodeType":74},{},[18557,18563],{"data":18558,"content":18559,"nodeType":78},{},[18560],{"data":18561,"marks":18562,"value":463,"nodeType":82},{},[],{"data":18564,"content":18565,"nodeType":87},{},[18566],{"data":18567,"marks":18568,"value":470,"nodeType":82},{},[],{"metadata":18570,"sys":18573,"fields":18578},{"tags":18571,"concepts":18572},[],[],{"space":18574,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18576,"publishedVersion":62,"revision":44,"locale":29},{"sys":18575},{"type":12,"linkType":13,"id":14},{"sys":18577},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18579},{"url":486,"details":18580,"fileName":492,"contentType":493},{"size":488,"image":18581},{"width":490,"height":491},{"sys":18583,"fields":18586},{"id":18584,"createdAt":18585},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":18587,"slug":18588,"articleIntro":18587,"category":18589},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[18590],{"metadata":18591,"sys":18594,"fields":18601},{"tags":18592,"concepts":18593},[],[],{"space":18595,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18597,"publishedVersion":442,"revision":62,"contentType":18599,"locale":29},{"sys":18596},{"type":12,"linkType":13,"id":14},{"sys":18598},{"id":21,"type":12,"linkType":22},{"sys":18600},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18602,"metaTitle":452,"metaDescription":453,"mainTitle":18603,"subtitle":471,"heroImage":18618,"ctaButton":494,"ctaLink":495},[451],{"data":18604,"content":18605,"nodeType":74},{},[18606,18612],{"data":18607,"content":18608,"nodeType":78},{},[18609],{"data":18610,"marks":18611,"value":463,"nodeType":82},{},[],{"data":18613,"content":18614,"nodeType":87},{},[18615],{"data":18616,"marks":18617,"value":470,"nodeType":82},{},[],{"metadata":18619,"sys":18622,"fields":18627},{"tags":18620,"concepts":18621},[],[],{"space":18623,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18625,"publishedVersion":62,"revision":44,"locale":29},{"sys":18624},{"type":12,"linkType":13,"id":14},{"sys":18626},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18628},{"url":486,"details":18629,"fileName":492,"contentType":493},{"size":488,"image":18630},{"width":490,"height":491},{"sys":18632,"fields":18635},{"id":18633,"createdAt":18634},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":18636,"slug":18637,"articleIntro":18636,"category":18638},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[18639],{"metadata":18640,"sys":18643,"fields":18650},{"tags":18641,"concepts":18642},[],[],{"space":18644,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18646,"publishedVersion":442,"revision":62,"contentType":18648,"locale":29},{"sys":18645},{"type":12,"linkType":13,"id":14},{"sys":18647},{"id":21,"type":12,"linkType":22},{"sys":18649},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18651,"metaTitle":452,"metaDescription":453,"mainTitle":18652,"subtitle":471,"heroImage":18667,"ctaButton":494,"ctaLink":495},[451],{"data":18653,"content":18654,"nodeType":74},{},[18655,18661],{"data":18656,"content":18657,"nodeType":78},{},[18658],{"data":18659,"marks":18660,"value":463,"nodeType":82},{},[],{"data":18662,"content":18663,"nodeType":87},{},[18664],{"data":18665,"marks":18666,"value":470,"nodeType":82},{},[],{"metadata":18668,"sys":18671,"fields":18676},{"tags":18669,"concepts":18670},[],[],{"space":18672,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18674,"publishedVersion":62,"revision":44,"locale":29},{"sys":18673},{"type":12,"linkType":13,"id":14},{"sys":18675},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18677},{"url":486,"details":18678,"fileName":492,"contentType":493},{"size":488,"image":18679},{"width":490,"height":491},{"sys":18681,"fields":18684},{"id":18682,"createdAt":18683},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":18685,"slug":18686,"articleIntro":18687,"category":18688},"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",[18689],{"metadata":18690,"sys":18693,"fields":18700},{"tags":18691,"concepts":18692},[],[],{"space":18694,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18696,"publishedVersion":442,"revision":62,"contentType":18698,"locale":29},{"sys":18695},{"type":12,"linkType":13,"id":14},{"sys":18697},{"id":21,"type":12,"linkType":22},{"sys":18699},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18701,"metaTitle":452,"metaDescription":453,"mainTitle":18702,"subtitle":471,"heroImage":18717,"ctaButton":494,"ctaLink":495},[451],{"data":18703,"content":18704,"nodeType":74},{},[18705,18711],{"data":18706,"content":18707,"nodeType":78},{},[18708],{"data":18709,"marks":18710,"value":463,"nodeType":82},{},[],{"data":18712,"content":18713,"nodeType":87},{},[18714],{"data":18715,"marks":18716,"value":470,"nodeType":82},{},[],{"metadata":18718,"sys":18721,"fields":18726},{"tags":18719,"concepts":18720},[],[],{"space":18722,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18724,"publishedVersion":62,"revision":44,"locale":29},{"sys":18723},{"type":12,"linkType":13,"id":14},{"sys":18725},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18727},{"url":486,"details":18728,"fileName":492,"contentType":493},{"size":488,"image":18729},{"width":490,"height":491},{"sys":18731,"fields":18734},{"id":18732,"createdAt":18733},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":18735,"slug":18736,"articleIntro":18735,"category":18737},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[18738],{"metadata":18739,"sys":18742,"fields":18749},{"tags":18740,"concepts":18741},[],[],{"space":18743,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18745,"publishedVersion":442,"revision":62,"contentType":18747,"locale":29},{"sys":18744},{"type":12,"linkType":13,"id":14},{"sys":18746},{"id":21,"type":12,"linkType":22},{"sys":18748},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18750,"metaTitle":452,"metaDescription":453,"mainTitle":18751,"subtitle":471,"heroImage":18766,"ctaButton":494,"ctaLink":495},[451],{"data":18752,"content":18753,"nodeType":74},{},[18754,18760],{"data":18755,"content":18756,"nodeType":78},{},[18757],{"data":18758,"marks":18759,"value":463,"nodeType":82},{},[],{"data":18761,"content":18762,"nodeType":87},{},[18763],{"data":18764,"marks":18765,"value":470,"nodeType":82},{},[],{"metadata":18767,"sys":18770,"fields":18775},{"tags":18768,"concepts":18769},[],[],{"space":18771,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18773,"publishedVersion":62,"revision":44,"locale":29},{"sys":18772},{"type":12,"linkType":13,"id":14},{"sys":18774},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18776},{"url":486,"details":18777,"fileName":492,"contentType":493},{"size":488,"image":18778},{"width":490,"height":491},{"sys":18780,"fields":18783},{"id":18781,"createdAt":18782},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":18784,"slug":18785,"articleIntro":-1,"category":18786},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[18787],{"metadata":18788,"sys":18791,"fields":18798},{"tags":18789,"concepts":18790},[],[],{"space":18792,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18794,"publishedVersion":442,"revision":62,"contentType":18796,"locale":29},{"sys":18793},{"type":12,"linkType":13,"id":14},{"sys":18795},{"id":21,"type":12,"linkType":22},{"sys":18797},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18799,"metaTitle":452,"metaDescription":453,"mainTitle":18800,"subtitle":471,"heroImage":18815,"ctaButton":494,"ctaLink":495},[451],{"data":18801,"content":18802,"nodeType":74},{},[18803,18809],{"data":18804,"content":18805,"nodeType":78},{},[18806],{"data":18807,"marks":18808,"value":463,"nodeType":82},{},[],{"data":18810,"content":18811,"nodeType":87},{},[18812],{"data":18813,"marks":18814,"value":470,"nodeType":82},{},[],{"metadata":18816,"sys":18819,"fields":18824},{"tags":18817,"concepts":18818},[],[],{"space":18820,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18822,"publishedVersion":62,"revision":44,"locale":29},{"sys":18821},{"type":12,"linkType":13,"id":14},{"sys":18823},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18825},{"url":486,"details":18826,"fileName":492,"contentType":493},{"size":488,"image":18827},{"width":490,"height":491},{"sys":18829,"fields":18832},{"id":18830,"createdAt":18831},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":18833,"slug":18834,"articleIntro":18833,"category":18835},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[18836],{"metadata":18837,"sys":18840,"fields":18847},{"tags":18838,"concepts":18839},[],[],{"space":18841,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18843,"publishedVersion":442,"revision":62,"contentType":18845,"locale":29},{"sys":18842},{"type":12,"linkType":13,"id":14},{"sys":18844},{"id":21,"type":12,"linkType":22},{"sys":18846},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18848,"metaTitle":452,"metaDescription":453,"mainTitle":18849,"subtitle":471,"heroImage":18864,"ctaButton":494,"ctaLink":495},[451],{"data":18850,"content":18851,"nodeType":74},{},[18852,18858],{"data":18853,"content":18854,"nodeType":78},{},[18855],{"data":18856,"marks":18857,"value":463,"nodeType":82},{},[],{"data":18859,"content":18860,"nodeType":87},{},[18861],{"data":18862,"marks":18863,"value":470,"nodeType":82},{},[],{"metadata":18865,"sys":18868,"fields":18873},{"tags":18866,"concepts":18867},[],[],{"space":18869,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18871,"publishedVersion":62,"revision":44,"locale":29},{"sys":18870},{"type":12,"linkType":13,"id":14},{"sys":18872},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18874},{"url":486,"details":18875,"fileName":492,"contentType":493},{"size":488,"image":18876},{"width":490,"height":491},{"sys":18878,"fields":18881},{"id":18879,"createdAt":18880},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":18882,"slug":18883,"articleIntro":18884,"category":18885},"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.",[18886],{"metadata":18887,"sys":18890,"fields":18897},{"tags":18888,"concepts":18889},[],[],{"space":18891,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18893,"publishedVersion":442,"revision":62,"contentType":18895,"locale":29},{"sys":18892},{"type":12,"linkType":13,"id":14},{"sys":18894},{"id":21,"type":12,"linkType":22},{"sys":18896},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18898,"metaTitle":452,"metaDescription":453,"mainTitle":18899,"subtitle":471,"heroImage":18914,"ctaButton":494,"ctaLink":495},[451],{"data":18900,"content":18901,"nodeType":74},{},[18902,18908],{"data":18903,"content":18904,"nodeType":78},{},[18905],{"data":18906,"marks":18907,"value":463,"nodeType":82},{},[],{"data":18909,"content":18910,"nodeType":87},{},[18911],{"data":18912,"marks":18913,"value":470,"nodeType":82},{},[],{"metadata":18915,"sys":18918,"fields":18923},{"tags":18916,"concepts":18917},[],[],{"space":18919,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18921,"publishedVersion":62,"revision":44,"locale":29},{"sys":18920},{"type":12,"linkType":13,"id":14},{"sys":18922},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18924},{"url":486,"details":18925,"fileName":492,"contentType":493},{"size":488,"image":18926},{"width":490,"height":491},{"sys":18928,"fields":18931},{"id":18929,"createdAt":18930},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":18932,"slug":18933,"articleIntro":18932,"category":18934},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[18935],{"metadata":18936,"sys":18939,"fields":18946},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18942,"publishedVersion":442,"revision":62,"contentType":18944,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"sys":18945},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18947,"metaTitle":452,"metaDescription":453,"mainTitle":18948,"subtitle":471,"heroImage":18963,"ctaButton":494,"ctaLink":495},[451],{"data":18949,"content":18950,"nodeType":74},{},[18951,18957],{"data":18952,"content":18953,"nodeType":78},{},[18954],{"data":18955,"marks":18956,"value":463,"nodeType":82},{},[],{"data":18958,"content":18959,"nodeType":87},{},[18960],{"data":18961,"marks":18962,"value":470,"nodeType":82},{},[],{"metadata":18964,"sys":18967,"fields":18972},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":18970,"publishedVersion":62,"revision":44,"locale":29},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":18973},{"url":486,"details":18974,"fileName":492,"contentType":493},{"size":488,"image":18975},{"width":490,"height":491},{"sys":18977,"fields":18980},{"id":18978,"createdAt":18979},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":18981,"slug":18982,"articleIntro":18981,"category":18983},"Compte 53 - Caisse","compte-53-caisse",[18984],{"metadata":18985,"sys":18988,"fields":18995},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":18991,"publishedVersion":442,"revision":62,"contentType":18993,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"sys":18994},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":18996,"metaTitle":452,"metaDescription":453,"mainTitle":18997,"subtitle":471,"heroImage":19012,"ctaButton":494,"ctaLink":495},[451],{"data":18998,"content":18999,"nodeType":74},{},[19000,19006],{"data":19001,"content":19002,"nodeType":78},{},[19003],{"data":19004,"marks":19005,"value":463,"nodeType":82},{},[],{"data":19007,"content":19008,"nodeType":87},{},[19009],{"data":19010,"marks":19011,"value":470,"nodeType":82},{},[],{"metadata":19013,"sys":19016,"fields":19021},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19019,"publishedVersion":62,"revision":44,"locale":29},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19022},{"url":486,"details":19023,"fileName":492,"contentType":493},{"size":488,"image":19024},{"width":490,"height":491},{"sys":19026,"fields":19029},{"id":19027,"createdAt":19028},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":19030,"slug":19031,"articleIntro":-1,"category":19032},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[19033],{"metadata":19034,"sys":19037,"fields":19044},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19040,"publishedVersion":442,"revision":62,"contentType":19042,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"sys":19043},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19045,"metaTitle":452,"metaDescription":453,"mainTitle":19046,"subtitle":471,"heroImage":19061,"ctaButton":494,"ctaLink":495},[451],{"data":19047,"content":19048,"nodeType":74},{},[19049,19055],{"data":19050,"content":19051,"nodeType":78},{},[19052],{"data":19053,"marks":19054,"value":463,"nodeType":82},{},[],{"data":19056,"content":19057,"nodeType":87},{},[19058],{"data":19059,"marks":19060,"value":470,"nodeType":82},{},[],{"metadata":19062,"sys":19065,"fields":19070},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19068,"publishedVersion":62,"revision":44,"locale":29},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19071},{"url":486,"details":19072,"fileName":492,"contentType":493},{"size":488,"image":19073},{"width":490,"height":491},{"sys":19075,"fields":19078},{"id":19076,"createdAt":19077},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":19079,"slug":19080,"articleIntro":19079,"category":19081},"Compte 6412 - Congés payés","compte-6412-conges-payes",[19082],{"metadata":19083,"sys":19086,"fields":19093},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19089,"publishedVersion":442,"revision":62,"contentType":19091,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"sys":19092},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19094,"metaTitle":452,"metaDescription":453,"mainTitle":19095,"subtitle":471,"heroImage":19110,"ctaButton":494,"ctaLink":495},[451],{"data":19096,"content":19097,"nodeType":74},{},[19098,19104],{"data":19099,"content":19100,"nodeType":78},{},[19101],{"data":19102,"marks":19103,"value":463,"nodeType":82},{},[],{"data":19105,"content":19106,"nodeType":87},{},[19107],{"data":19108,"marks":19109,"value":470,"nodeType":82},{},[],{"metadata":19111,"sys":19114,"fields":19119},{"tags":19112,"concepts":19113},[],[],{"space":19115,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19117,"publishedVersion":62,"revision":44,"locale":29},{"sys":19116},{"type":12,"linkType":13,"id":14},{"sys":19118},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19120},{"url":486,"details":19121,"fileName":492,"contentType":493},{"size":488,"image":19122},{"width":490,"height":491},{"sys":19124,"fields":19127},{"id":19125,"createdAt":19126},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":19128,"slug":19129,"articleIntro":19128,"category":19130},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[19131],{"metadata":19132,"sys":19135,"fields":19142},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19138,"publishedVersion":442,"revision":62,"contentType":19140,"locale":29},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":21,"type":12,"linkType":22},{"sys":19141},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19143,"metaTitle":452,"metaDescription":453,"mainTitle":19144,"subtitle":471,"heroImage":19159,"ctaButton":494,"ctaLink":495},[451],{"data":19145,"content":19146,"nodeType":74},{},[19147,19153],{"data":19148,"content":19149,"nodeType":78},{},[19150],{"data":19151,"marks":19152,"value":463,"nodeType":82},{},[],{"data":19154,"content":19155,"nodeType":87},{},[19156],{"data":19157,"marks":19158,"value":470,"nodeType":82},{},[],{"metadata":19160,"sys":19163,"fields":19168},{"tags":19161,"concepts":19162},[],[],{"space":19164,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19166,"publishedVersion":62,"revision":44,"locale":29},{"sys":19165},{"type":12,"linkType":13,"id":14},{"sys":19167},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19169},{"url":486,"details":19170,"fileName":492,"contentType":493},{"size":488,"image":19171},{"width":490,"height":491},{"sys":19173,"fields":19176},{"id":19174,"createdAt":19175},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":19177,"slug":19178,"articleIntro":-1,"category":19179},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[19180],{"metadata":19181,"sys":19184,"fields":19191},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19187,"publishedVersion":442,"revision":62,"contentType":19189,"locale":29},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":21,"type":12,"linkType":22},{"sys":19190},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19192,"metaTitle":452,"metaDescription":453,"mainTitle":19193,"subtitle":471,"heroImage":19208,"ctaButton":494,"ctaLink":495},[451],{"data":19194,"content":19195,"nodeType":74},{},[19196,19202],{"data":19197,"content":19198,"nodeType":78},{},[19199],{"data":19200,"marks":19201,"value":463,"nodeType":82},{},[],{"data":19203,"content":19204,"nodeType":87},{},[19205],{"data":19206,"marks":19207,"value":470,"nodeType":82},{},[],{"metadata":19209,"sys":19212,"fields":19217},{"tags":19210,"concepts":19211},[],[],{"space":19213,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19215,"publishedVersion":62,"revision":44,"locale":29},{"sys":19214},{"type":12,"linkType":13,"id":14},{"sys":19216},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19218},{"url":486,"details":19219,"fileName":492,"contentType":493},{"size":488,"image":19220},{"width":490,"height":491},{"sys":19222,"fields":19225},{"id":19223,"createdAt":19224},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":19226,"slug":19227,"articleIntro":19226,"category":19228},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[19229],{"metadata":19230,"sys":19233,"fields":19240},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19236,"publishedVersion":442,"revision":62,"contentType":19238,"locale":29},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":21,"type":12,"linkType":22},{"sys":19239},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19241,"metaTitle":452,"metaDescription":453,"mainTitle":19242,"subtitle":471,"heroImage":19257,"ctaButton":494,"ctaLink":495},[451],{"data":19243,"content":19244,"nodeType":74},{},[19245,19251],{"data":19246,"content":19247,"nodeType":78},{},[19248],{"data":19249,"marks":19250,"value":463,"nodeType":82},{},[],{"data":19252,"content":19253,"nodeType":87},{},[19254],{"data":19255,"marks":19256,"value":470,"nodeType":82},{},[],{"metadata":19258,"sys":19261,"fields":19266},{"tags":19259,"concepts":19260},[],[],{"space":19262,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19264,"publishedVersion":62,"revision":44,"locale":29},{"sys":19263},{"type":12,"linkType":13,"id":14},{"sys":19265},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19267},{"url":486,"details":19268,"fileName":492,"contentType":493},{"size":488,"image":19269},{"width":490,"height":491},{"sys":19271,"fields":19274},{"id":19272,"createdAt":19273},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":19275,"slug":19276,"articleIntro":19275,"category":19277},"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",[19278],{"metadata":19279,"sys":19282,"fields":19289},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19285,"publishedVersion":442,"revision":62,"contentType":19287,"locale":29},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":21,"type":12,"linkType":22},{"sys":19288},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19290,"metaTitle":452,"metaDescription":453,"mainTitle":19291,"subtitle":471,"heroImage":19306,"ctaButton":494,"ctaLink":495},[451],{"data":19292,"content":19293,"nodeType":74},{},[19294,19300],{"data":19295,"content":19296,"nodeType":78},{},[19297],{"data":19298,"marks":19299,"value":463,"nodeType":82},{},[],{"data":19301,"content":19302,"nodeType":87},{},[19303],{"data":19304,"marks":19305,"value":470,"nodeType":82},{},[],{"metadata":19307,"sys":19310,"fields":19315},{"tags":19308,"concepts":19309},[],[],{"space":19311,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19313,"publishedVersion":62,"revision":44,"locale":29},{"sys":19312},{"type":12,"linkType":13,"id":14},{"sys":19314},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19316},{"url":486,"details":19317,"fileName":492,"contentType":493},{"size":488,"image":19318},{"width":490,"height":491},{"sys":19320,"fields":19323},{"id":19321,"createdAt":19322},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":19324,"slug":19325,"articleIntro":19324,"category":19326},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[19327],{"metadata":19328,"sys":19331,"fields":19338},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19334,"publishedVersion":442,"revision":62,"contentType":19336,"locale":29},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":21,"type":12,"linkType":22},{"sys":19337},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19339,"metaTitle":452,"metaDescription":453,"mainTitle":19340,"subtitle":471,"heroImage":19355,"ctaButton":494,"ctaLink":495},[451],{"data":19341,"content":19342,"nodeType":74},{},[19343,19349],{"data":19344,"content":19345,"nodeType":78},{},[19346],{"data":19347,"marks":19348,"value":463,"nodeType":82},{},[],{"data":19350,"content":19351,"nodeType":87},{},[19352],{"data":19353,"marks":19354,"value":470,"nodeType":82},{},[],{"metadata":19356,"sys":19359,"fields":19364},{"tags":19357,"concepts":19358},[],[],{"space":19360,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19362,"publishedVersion":62,"revision":44,"locale":29},{"sys":19361},{"type":12,"linkType":13,"id":14},{"sys":19363},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19365},{"url":486,"details":19366,"fileName":492,"contentType":493},{"size":488,"image":19367},{"width":490,"height":491},{"sys":19369,"fields":19372},{"id":19370,"createdAt":19371},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":19373,"slug":19374,"articleIntro":-1,"category":19375},"Compte 518 - Intérêts courus","compte-518-interets-courus",[19376],{"metadata":19377,"sys":19380,"fields":19387},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19383,"publishedVersion":442,"revision":62,"contentType":19385,"locale":29},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":21,"type":12,"linkType":22},{"sys":19386},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19388,"metaTitle":452,"metaDescription":453,"mainTitle":19389,"subtitle":471,"heroImage":19404,"ctaButton":494,"ctaLink":495},[451],{"data":19390,"content":19391,"nodeType":74},{},[19392,19398],{"data":19393,"content":19394,"nodeType":78},{},[19395],{"data":19396,"marks":19397,"value":463,"nodeType":82},{},[],{"data":19399,"content":19400,"nodeType":87},{},[19401],{"data":19402,"marks":19403,"value":470,"nodeType":82},{},[],{"metadata":19405,"sys":19408,"fields":19413},{"tags":19406,"concepts":19407},[],[],{"space":19409,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19411,"publishedVersion":62,"revision":44,"locale":29},{"sys":19410},{"type":12,"linkType":13,"id":14},{"sys":19412},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19414},{"url":486,"details":19415,"fileName":492,"contentType":493},{"size":488,"image":19416},{"width":490,"height":491},{"sys":19418,"fields":19421},{"id":19419,"createdAt":19420},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":19422,"slug":19423,"articleIntro":19422,"category":19424},"Compte 326 - Emballages","compte-326-emballages",[19425],{"metadata":19426,"sys":19429,"fields":19436},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19432,"publishedVersion":442,"revision":62,"contentType":19434,"locale":29},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":21,"type":12,"linkType":22},{"sys":19435},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19437,"metaTitle":452,"metaDescription":453,"mainTitle":19438,"subtitle":471,"heroImage":19453,"ctaButton":494,"ctaLink":495},[451],{"data":19439,"content":19440,"nodeType":74},{},[19441,19447],{"data":19442,"content":19443,"nodeType":78},{},[19444],{"data":19445,"marks":19446,"value":463,"nodeType":82},{},[],{"data":19448,"content":19449,"nodeType":87},{},[19450],{"data":19451,"marks":19452,"value":470,"nodeType":82},{},[],{"metadata":19454,"sys":19457,"fields":19462},{"tags":19455,"concepts":19456},[],[],{"space":19458,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19460,"publishedVersion":62,"revision":44,"locale":29},{"sys":19459},{"type":12,"linkType":13,"id":14},{"sys":19461},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19463},{"url":486,"details":19464,"fileName":492,"contentType":493},{"size":488,"image":19465},{"width":490,"height":491},{"sys":19467,"fields":19470},{"id":19468,"createdAt":19469},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":19471,"slug":19472,"articleIntro":-1,"category":19473},"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",[19474],{"metadata":19475,"sys":19478,"fields":19485},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19481,"publishedVersion":442,"revision":62,"contentType":19483,"locale":29},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":21,"type":12,"linkType":22},{"sys":19484},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19486,"metaTitle":452,"metaDescription":453,"mainTitle":19487,"subtitle":471,"heroImage":19502,"ctaButton":494,"ctaLink":495},[451],{"data":19488,"content":19489,"nodeType":74},{},[19490,19496],{"data":19491,"content":19492,"nodeType":78},{},[19493],{"data":19494,"marks":19495,"value":463,"nodeType":82},{},[],{"data":19497,"content":19498,"nodeType":87},{},[19499],{"data":19500,"marks":19501,"value":470,"nodeType":82},{},[],{"metadata":19503,"sys":19506,"fields":19511},{"tags":19504,"concepts":19505},[],[],{"space":19507,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19509,"publishedVersion":62,"revision":44,"locale":29},{"sys":19508},{"type":12,"linkType":13,"id":14},{"sys":19510},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19512},{"url":486,"details":19513,"fileName":492,"contentType":493},{"size":488,"image":19514},{"width":490,"height":491},{"sys":19516,"fields":19519},{"id":19517,"createdAt":19518},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":19520,"slug":19521,"articleIntro":19520,"category":19522},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[19523],{"metadata":19524,"sys":19527,"fields":19534},{"tags":19525,"concepts":19526},[],[],{"space":19528,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19530,"publishedVersion":442,"revision":62,"contentType":19532,"locale":29},{"sys":19529},{"type":12,"linkType":13,"id":14},{"sys":19531},{"id":21,"type":12,"linkType":22},{"sys":19533},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19535,"metaTitle":452,"metaDescription":453,"mainTitle":19536,"subtitle":471,"heroImage":19551,"ctaButton":494,"ctaLink":495},[451],{"data":19537,"content":19538,"nodeType":74},{},[19539,19545],{"data":19540,"content":19541,"nodeType":78},{},[19542],{"data":19543,"marks":19544,"value":463,"nodeType":82},{},[],{"data":19546,"content":19547,"nodeType":87},{},[19548],{"data":19549,"marks":19550,"value":470,"nodeType":82},{},[],{"metadata":19552,"sys":19555,"fields":19560},{"tags":19553,"concepts":19554},[],[],{"space":19556,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19558,"publishedVersion":62,"revision":44,"locale":29},{"sys":19557},{"type":12,"linkType":13,"id":14},{"sys":19559},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19561},{"url":486,"details":19562,"fileName":492,"contentType":493},{"size":488,"image":19563},{"width":490,"height":491},{"sys":19565,"fields":19568},{"id":19566,"createdAt":19567},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":19569,"slug":19570,"articleIntro":19569,"category":19571},"1681 - Autres emprunts","compte-1681-autres-emprunts",[19572],{"metadata":19573,"sys":19576,"fields":19583},{"tags":19574,"concepts":19575},[],[],{"space":19577,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19579,"publishedVersion":442,"revision":62,"contentType":19581,"locale":29},{"sys":19578},{"type":12,"linkType":13,"id":14},{"sys":19580},{"id":21,"type":12,"linkType":22},{"sys":19582},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19584,"metaTitle":452,"metaDescription":453,"mainTitle":19585,"subtitle":471,"heroImage":19600,"ctaButton":494,"ctaLink":495},[451],{"data":19586,"content":19587,"nodeType":74},{},[19588,19594],{"data":19589,"content":19590,"nodeType":78},{},[19591],{"data":19592,"marks":19593,"value":463,"nodeType":82},{},[],{"data":19595,"content":19596,"nodeType":87},{},[19597],{"data":19598,"marks":19599,"value":470,"nodeType":82},{},[],{"metadata":19601,"sys":19604,"fields":19609},{"tags":19602,"concepts":19603},[],[],{"space":19605,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19607,"publishedVersion":62,"revision":44,"locale":29},{"sys":19606},{"type":12,"linkType":13,"id":14},{"sys":19608},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19610},{"url":486,"details":19611,"fileName":492,"contentType":493},{"size":488,"image":19612},{"width":490,"height":491},{"sys":19614,"fields":19617},{"id":19615,"createdAt":19616},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":19618,"slug":19619,"articleIntro":19618,"category":19620},"Compte 106 - Réserves","compte-106-reserves",[19621],{"metadata":19622,"sys":19625,"fields":19632},{"tags":19623,"concepts":19624},[],[],{"space":19626,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19628,"publishedVersion":442,"revision":62,"contentType":19630,"locale":29},{"sys":19627},{"type":12,"linkType":13,"id":14},{"sys":19629},{"id":21,"type":12,"linkType":22},{"sys":19631},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19633,"metaTitle":452,"metaDescription":453,"mainTitle":19634,"subtitle":471,"heroImage":19649,"ctaButton":494,"ctaLink":495},[451],{"data":19635,"content":19636,"nodeType":74},{},[19637,19643],{"data":19638,"content":19639,"nodeType":78},{},[19640],{"data":19641,"marks":19642,"value":463,"nodeType":82},{},[],{"data":19644,"content":19645,"nodeType":87},{},[19646],{"data":19647,"marks":19648,"value":470,"nodeType":82},{},[],{"metadata":19650,"sys":19653,"fields":19658},{"tags":19651,"concepts":19652},[],[],{"space":19654,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19656,"publishedVersion":62,"revision":44,"locale":29},{"sys":19655},{"type":12,"linkType":13,"id":14},{"sys":19657},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19659},{"url":486,"details":19660,"fileName":492,"contentType":493},{"size":488,"image":19661},{"width":490,"height":491},{"sys":19663,"fields":19666},{"id":19664,"createdAt":19665},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19667,"slug":19668,"articleIntro":19667,"category":19669},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19670],{"metadata":19671,"sys":19674,"fields":19681},{"tags":19672,"concepts":19673},[],[],{"space":19675,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19677,"publishedVersion":442,"revision":62,"contentType":19679,"locale":29},{"sys":19676},{"type":12,"linkType":13,"id":14},{"sys":19678},{"id":21,"type":12,"linkType":22},{"sys":19680},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19682,"metaTitle":452,"metaDescription":453,"mainTitle":19683,"subtitle":471,"heroImage":19698,"ctaButton":494,"ctaLink":495},[451],{"data":19684,"content":19685,"nodeType":74},{},[19686,19692],{"data":19687,"content":19688,"nodeType":78},{},[19689],{"data":19690,"marks":19691,"value":463,"nodeType":82},{},[],{"data":19693,"content":19694,"nodeType":87},{},[19695],{"data":19696,"marks":19697,"value":470,"nodeType":82},{},[],{"metadata":19699,"sys":19702,"fields":19707},{"tags":19700,"concepts":19701},[],[],{"space":19703,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19705,"publishedVersion":62,"revision":44,"locale":29},{"sys":19704},{"type":12,"linkType":13,"id":14},{"sys":19706},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19708},{"url":486,"details":19709,"fileName":492,"contentType":493},{"size":488,"image":19710},{"width":490,"height":491},{"sys":19712,"fields":19715},{"id":19713,"createdAt":19714},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":19716,"slug":19717,"articleIntro":19716,"category":19718},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[19719],{"metadata":19720,"sys":19723,"fields":19730},{"tags":19721,"concepts":19722},[],[],{"space":19724,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19726,"publishedVersion":442,"revision":62,"contentType":19728,"locale":29},{"sys":19725},{"type":12,"linkType":13,"id":14},{"sys":19727},{"id":21,"type":12,"linkType":22},{"sys":19729},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19731,"metaTitle":452,"metaDescription":453,"mainTitle":19732,"subtitle":471,"heroImage":19747,"ctaButton":494,"ctaLink":495},[451],{"data":19733,"content":19734,"nodeType":74},{},[19735,19741],{"data":19736,"content":19737,"nodeType":78},{},[19738],{"data":19739,"marks":19740,"value":463,"nodeType":82},{},[],{"data":19742,"content":19743,"nodeType":87},{},[19744],{"data":19745,"marks":19746,"value":470,"nodeType":82},{},[],{"metadata":19748,"sys":19751,"fields":19756},{"tags":19749,"concepts":19750},[],[],{"space":19752,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19754,"publishedVersion":62,"revision":44,"locale":29},{"sys":19753},{"type":12,"linkType":13,"id":14},{"sys":19755},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19757},{"url":486,"details":19758,"fileName":492,"contentType":493},{"size":488,"image":19759},{"width":490,"height":491},{"sys":19761,"fields":19764},{"id":19762,"createdAt":19763},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":19765,"slug":19766,"articleIntro":19765,"category":19767},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[19768],{"metadata":19769,"sys":19772,"fields":19779},{"tags":19770,"concepts":19771},[],[],{"space":19773,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19775,"publishedVersion":442,"revision":62,"contentType":19777,"locale":29},{"sys":19774},{"type":12,"linkType":13,"id":14},{"sys":19776},{"id":21,"type":12,"linkType":22},{"sys":19778},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19780,"metaTitle":452,"metaDescription":453,"mainTitle":19781,"subtitle":471,"heroImage":19796,"ctaButton":494,"ctaLink":495},[451],{"data":19782,"content":19783,"nodeType":74},{},[19784,19790],{"data":19785,"content":19786,"nodeType":78},{},[19787],{"data":19788,"marks":19789,"value":463,"nodeType":82},{},[],{"data":19791,"content":19792,"nodeType":87},{},[19793],{"data":19794,"marks":19795,"value":470,"nodeType":82},{},[],{"metadata":19797,"sys":19800,"fields":19805},{"tags":19798,"concepts":19799},[],[],{"space":19801,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19803,"publishedVersion":62,"revision":44,"locale":29},{"sys":19802},{"type":12,"linkType":13,"id":14},{"sys":19804},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19806},{"url":486,"details":19807,"fileName":492,"contentType":493},{"size":488,"image":19808},{"width":490,"height":491},{"sys":19810,"fields":19813},{"id":19811,"createdAt":19812},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":19814,"slug":19815,"articleIntro":19814,"category":19816},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[19817],{"metadata":19818,"sys":19821,"fields":19828},{"tags":19819,"concepts":19820},[],[],{"space":19822,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19824,"publishedVersion":442,"revision":62,"contentType":19826,"locale":29},{"sys":19823},{"type":12,"linkType":13,"id":14},{"sys":19825},{"id":21,"type":12,"linkType":22},{"sys":19827},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19829,"metaTitle":452,"metaDescription":453,"mainTitle":19830,"subtitle":471,"heroImage":19845,"ctaButton":494,"ctaLink":495},[451],{"data":19831,"content":19832,"nodeType":74},{},[19833,19839],{"data":19834,"content":19835,"nodeType":78},{},[19836],{"data":19837,"marks":19838,"value":463,"nodeType":82},{},[],{"data":19840,"content":19841,"nodeType":87},{},[19842],{"data":19843,"marks":19844,"value":470,"nodeType":82},{},[],{"metadata":19846,"sys":19849,"fields":19854},{"tags":19847,"concepts":19848},[],[],{"space":19850,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19852,"publishedVersion":62,"revision":44,"locale":29},{"sys":19851},{"type":12,"linkType":13,"id":14},{"sys":19853},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19855},{"url":486,"details":19856,"fileName":492,"contentType":493},{"size":488,"image":19857},{"width":490,"height":491},{"sys":19859,"fields":19862},{"id":19860,"createdAt":19861},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":19863,"slug":19864,"articleIntro":-1,"category":19865},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[19866],{"metadata":19867,"sys":19870,"fields":19877},{"tags":19868,"concepts":19869},[],[],{"space":19871,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19873,"publishedVersion":442,"revision":62,"contentType":19875,"locale":29},{"sys":19872},{"type":12,"linkType":13,"id":14},{"sys":19874},{"id":21,"type":12,"linkType":22},{"sys":19876},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19878,"metaTitle":452,"metaDescription":453,"mainTitle":19879,"subtitle":471,"heroImage":19894,"ctaButton":494,"ctaLink":495},[451],{"data":19880,"content":19881,"nodeType":74},{},[19882,19888],{"data":19883,"content":19884,"nodeType":78},{},[19885],{"data":19886,"marks":19887,"value":463,"nodeType":82},{},[],{"data":19889,"content":19890,"nodeType":87},{},[19891],{"data":19892,"marks":19893,"value":470,"nodeType":82},{},[],{"metadata":19895,"sys":19898,"fields":19903},{"tags":19896,"concepts":19897},[],[],{"space":19899,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19901,"publishedVersion":62,"revision":44,"locale":29},{"sys":19900},{"type":12,"linkType":13,"id":14},{"sys":19902},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19904},{"url":486,"details":19905,"fileName":492,"contentType":493},{"size":488,"image":19906},{"width":490,"height":491},{"sys":19908,"fields":19911},{"id":19909,"createdAt":19910},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":19912,"slug":19913,"articleIntro":19912,"category":19914},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[19915],{"metadata":19916,"sys":19919,"fields":19926},{"tags":19917,"concepts":19918},[],[],{"space":19920,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19922,"publishedVersion":442,"revision":62,"contentType":19924,"locale":29},{"sys":19921},{"type":12,"linkType":13,"id":14},{"sys":19923},{"id":21,"type":12,"linkType":22},{"sys":19925},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19927,"metaTitle":452,"metaDescription":453,"mainTitle":19928,"subtitle":471,"heroImage":19943,"ctaButton":494,"ctaLink":495},[451],{"data":19929,"content":19930,"nodeType":74},{},[19931,19937],{"data":19932,"content":19933,"nodeType":78},{},[19934],{"data":19935,"marks":19936,"value":463,"nodeType":82},{},[],{"data":19938,"content":19939,"nodeType":87},{},[19940],{"data":19941,"marks":19942,"value":470,"nodeType":82},{},[],{"metadata":19944,"sys":19947,"fields":19952},{"tags":19945,"concepts":19946},[],[],{"space":19948,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19950,"publishedVersion":62,"revision":44,"locale":29},{"sys":19949},{"type":12,"linkType":13,"id":14},{"sys":19951},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":19953},{"url":486,"details":19954,"fileName":492,"contentType":493},{"size":488,"image":19955},{"width":490,"height":491},{"sys":19957,"fields":19960},{"id":19958,"createdAt":19959},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":19961,"slug":19962,"articleIntro":19961,"category":19963},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[19964],{"metadata":19965,"sys":19968,"fields":19975},{"tags":19966,"concepts":19967},[],[],{"space":19969,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":19971,"publishedVersion":442,"revision":62,"contentType":19973,"locale":29},{"sys":19970},{"type":12,"linkType":13,"id":14},{"sys":19972},{"id":21,"type":12,"linkType":22},{"sys":19974},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":19976,"metaTitle":452,"metaDescription":453,"mainTitle":19977,"subtitle":471,"heroImage":19992,"ctaButton":494,"ctaLink":495},[451],{"data":19978,"content":19979,"nodeType":74},{},[19980,19986],{"data":19981,"content":19982,"nodeType":78},{},[19983],{"data":19984,"marks":19985,"value":463,"nodeType":82},{},[],{"data":19987,"content":19988,"nodeType":87},{},[19989],{"data":19990,"marks":19991,"value":470,"nodeType":82},{},[],{"metadata":19993,"sys":19996,"fields":20001},{"tags":19994,"concepts":19995},[],[],{"space":19997,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":19999,"publishedVersion":62,"revision":44,"locale":29},{"sys":19998},{"type":12,"linkType":13,"id":14},{"sys":20000},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20002},{"url":486,"details":20003,"fileName":492,"contentType":493},{"size":488,"image":20004},{"width":490,"height":491},{"sys":20006,"fields":20009},{"id":20007,"createdAt":20008},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":20010,"slug":20011,"articleIntro":20010,"category":20012},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[20013],{"metadata":20014,"sys":20017,"fields":20024},{"tags":20015,"concepts":20016},[],[],{"space":20018,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20020,"publishedVersion":442,"revision":62,"contentType":20022,"locale":29},{"sys":20019},{"type":12,"linkType":13,"id":14},{"sys":20021},{"id":21,"type":12,"linkType":22},{"sys":20023},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20025,"metaTitle":452,"metaDescription":453,"mainTitle":20026,"subtitle":471,"heroImage":20041,"ctaButton":494,"ctaLink":495},[451],{"data":20027,"content":20028,"nodeType":74},{},[20029,20035],{"data":20030,"content":20031,"nodeType":78},{},[20032],{"data":20033,"marks":20034,"value":463,"nodeType":82},{},[],{"data":20036,"content":20037,"nodeType":87},{},[20038],{"data":20039,"marks":20040,"value":470,"nodeType":82},{},[],{"metadata":20042,"sys":20045,"fields":20050},{"tags":20043,"concepts":20044},[],[],{"space":20046,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20048,"publishedVersion":62,"revision":44,"locale":29},{"sys":20047},{"type":12,"linkType":13,"id":14},{"sys":20049},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20051},{"url":486,"details":20052,"fileName":492,"contentType":493},{"size":488,"image":20053},{"width":490,"height":491},{"sys":20055,"fields":20058},{"id":20056,"createdAt":20057},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":20059,"slug":20060,"articleIntro":20059,"category":20061},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[20062],{"metadata":20063,"sys":20066,"fields":20073},{"tags":20064,"concepts":20065},[],[],{"space":20067,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20069,"publishedVersion":442,"revision":62,"contentType":20071,"locale":29},{"sys":20068},{"type":12,"linkType":13,"id":14},{"sys":20070},{"id":21,"type":12,"linkType":22},{"sys":20072},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20074,"metaTitle":452,"metaDescription":453,"mainTitle":20075,"subtitle":471,"heroImage":20090,"ctaButton":494,"ctaLink":495},[451],{"data":20076,"content":20077,"nodeType":74},{},[20078,20084],{"data":20079,"content":20080,"nodeType":78},{},[20081],{"data":20082,"marks":20083,"value":463,"nodeType":82},{},[],{"data":20085,"content":20086,"nodeType":87},{},[20087],{"data":20088,"marks":20089,"value":470,"nodeType":82},{},[],{"metadata":20091,"sys":20094,"fields":20099},{"tags":20092,"concepts":20093},[],[],{"space":20095,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20097,"publishedVersion":62,"revision":44,"locale":29},{"sys":20096},{"type":12,"linkType":13,"id":14},{"sys":20098},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20100},{"url":486,"details":20101,"fileName":492,"contentType":493},{"size":488,"image":20102},{"width":490,"height":491},{"sys":20104,"fields":20107},{"id":20105,"createdAt":20106},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":20108,"slug":20109,"articleIntro":20108,"category":20110},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[20111],{"metadata":20112,"sys":20115,"fields":20122},{"tags":20113,"concepts":20114},[],[],{"space":20116,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20118,"publishedVersion":442,"revision":62,"contentType":20120,"locale":29},{"sys":20117},{"type":12,"linkType":13,"id":14},{"sys":20119},{"id":21,"type":12,"linkType":22},{"sys":20121},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20123,"metaTitle":452,"metaDescription":453,"mainTitle":20124,"subtitle":471,"heroImage":20139,"ctaButton":494,"ctaLink":495},[451],{"data":20125,"content":20126,"nodeType":74},{},[20127,20133],{"data":20128,"content":20129,"nodeType":78},{},[20130],{"data":20131,"marks":20132,"value":463,"nodeType":82},{},[],{"data":20134,"content":20135,"nodeType":87},{},[20136],{"data":20137,"marks":20138,"value":470,"nodeType":82},{},[],{"metadata":20140,"sys":20143,"fields":20148},{"tags":20141,"concepts":20142},[],[],{"space":20144,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20146,"publishedVersion":62,"revision":44,"locale":29},{"sys":20145},{"type":12,"linkType":13,"id":14},{"sys":20147},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20149},{"url":486,"details":20150,"fileName":492,"contentType":493},{"size":488,"image":20151},{"width":490,"height":491},{"sys":20153,"fields":20156},{"id":20154,"createdAt":20155},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":20157,"slug":20158,"articleIntro":20159,"category":20160},"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.",[20161],{"metadata":20162,"sys":20165,"fields":20172},{"tags":20163,"concepts":20164},[],[],{"space":20166,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20168,"publishedVersion":442,"revision":62,"contentType":20170,"locale":29},{"sys":20167},{"type":12,"linkType":13,"id":14},{"sys":20169},{"id":21,"type":12,"linkType":22},{"sys":20171},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20173,"metaTitle":452,"metaDescription":453,"mainTitle":20174,"subtitle":471,"heroImage":20189,"ctaButton":494,"ctaLink":495},[451],{"data":20175,"content":20176,"nodeType":74},{},[20177,20183],{"data":20178,"content":20179,"nodeType":78},{},[20180],{"data":20181,"marks":20182,"value":463,"nodeType":82},{},[],{"data":20184,"content":20185,"nodeType":87},{},[20186],{"data":20187,"marks":20188,"value":470,"nodeType":82},{},[],{"metadata":20190,"sys":20193,"fields":20198},{"tags":20191,"concepts":20192},[],[],{"space":20194,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20196,"publishedVersion":62,"revision":44,"locale":29},{"sys":20195},{"type":12,"linkType":13,"id":14},{"sys":20197},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20199},{"url":486,"details":20200,"fileName":492,"contentType":493},{"size":488,"image":20201},{"width":490,"height":491},{"sys":20203,"fields":20206},{"id":20204,"createdAt":20205},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20207,"slug":20208,"articleIntro":20207,"category":20209},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20210],{"metadata":20211,"sys":20214,"fields":20221},{"tags":20212,"concepts":20213},[],[],{"space":20215,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20217,"publishedVersion":442,"revision":62,"contentType":20219,"locale":29},{"sys":20216},{"type":12,"linkType":13,"id":14},{"sys":20218},{"id":21,"type":12,"linkType":22},{"sys":20220},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20222,"metaTitle":452,"metaDescription":453,"mainTitle":20223,"subtitle":471,"heroImage":20238,"ctaButton":494,"ctaLink":495},[451],{"data":20224,"content":20225,"nodeType":74},{},[20226,20232],{"data":20227,"content":20228,"nodeType":78},{},[20229],{"data":20230,"marks":20231,"value":463,"nodeType":82},{},[],{"data":20233,"content":20234,"nodeType":87},{},[20235],{"data":20236,"marks":20237,"value":470,"nodeType":82},{},[],{"metadata":20239,"sys":20242,"fields":20247},{"tags":20240,"concepts":20241},[],[],{"space":20243,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20245,"publishedVersion":62,"revision":44,"locale":29},{"sys":20244},{"type":12,"linkType":13,"id":14},{"sys":20246},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20248},{"url":486,"details":20249,"fileName":492,"contentType":493},{"size":488,"image":20250},{"width":490,"height":491},{"sys":20252,"fields":20255},{"id":20253,"createdAt":20254},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":20256,"slug":20257,"articleIntro":20256,"category":20258},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[20259],{"metadata":20260,"sys":20263,"fields":20270},{"tags":20261,"concepts":20262},[],[],{"space":20264,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20266,"publishedVersion":442,"revision":62,"contentType":20268,"locale":29},{"sys":20265},{"type":12,"linkType":13,"id":14},{"sys":20267},{"id":21,"type":12,"linkType":22},{"sys":20269},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20271,"metaTitle":452,"metaDescription":453,"mainTitle":20272,"subtitle":471,"heroImage":20287,"ctaButton":494,"ctaLink":495},[451],{"data":20273,"content":20274,"nodeType":74},{},[20275,20281],{"data":20276,"content":20277,"nodeType":78},{},[20278],{"data":20279,"marks":20280,"value":463,"nodeType":82},{},[],{"data":20282,"content":20283,"nodeType":87},{},[20284],{"data":20285,"marks":20286,"value":470,"nodeType":82},{},[],{"metadata":20288,"sys":20291,"fields":20296},{"tags":20289,"concepts":20290},[],[],{"space":20292,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20294,"publishedVersion":62,"revision":44,"locale":29},{"sys":20293},{"type":12,"linkType":13,"id":14},{"sys":20295},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20297},{"url":486,"details":20298,"fileName":492,"contentType":493},{"size":488,"image":20299},{"width":490,"height":491},{"sys":20301,"fields":20304},{"id":20302,"createdAt":20303},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":20305,"slug":20306,"articleIntro":20305,"category":20307},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[20308],{"metadata":20309,"sys":20312,"fields":20319},{"tags":20310,"concepts":20311},[],[],{"space":20313,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20315,"publishedVersion":442,"revision":62,"contentType":20317,"locale":29},{"sys":20314},{"type":12,"linkType":13,"id":14},{"sys":20316},{"id":21,"type":12,"linkType":22},{"sys":20318},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20320,"metaTitle":452,"metaDescription":453,"mainTitle":20321,"subtitle":471,"heroImage":20336,"ctaButton":494,"ctaLink":495},[451],{"data":20322,"content":20323,"nodeType":74},{},[20324,20330],{"data":20325,"content":20326,"nodeType":78},{},[20327],{"data":20328,"marks":20329,"value":463,"nodeType":82},{},[],{"data":20331,"content":20332,"nodeType":87},{},[20333],{"data":20334,"marks":20335,"value":470,"nodeType":82},{},[],{"metadata":20337,"sys":20340,"fields":20345},{"tags":20338,"concepts":20339},[],[],{"space":20341,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20343,"publishedVersion":62,"revision":44,"locale":29},{"sys":20342},{"type":12,"linkType":13,"id":14},{"sys":20344},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20346},{"url":486,"details":20347,"fileName":492,"contentType":493},{"size":488,"image":20348},{"width":490,"height":491},{"sys":20350,"fields":20353},{"id":20351,"createdAt":20352},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":20354,"slug":20355,"articleIntro":20356,"category":20357},"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",[20358],{"metadata":20359,"sys":20362,"fields":20369},{"tags":20360,"concepts":20361},[],[],{"space":20363,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20365,"publishedVersion":442,"revision":62,"contentType":20367,"locale":29},{"sys":20364},{"type":12,"linkType":13,"id":14},{"sys":20366},{"id":21,"type":12,"linkType":22},{"sys":20368},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20370,"metaTitle":452,"metaDescription":453,"mainTitle":20371,"subtitle":471,"heroImage":20386,"ctaButton":494,"ctaLink":495},[451],{"data":20372,"content":20373,"nodeType":74},{},[20374,20380],{"data":20375,"content":20376,"nodeType":78},{},[20377],{"data":20378,"marks":20379,"value":463,"nodeType":82},{},[],{"data":20381,"content":20382,"nodeType":87},{},[20383],{"data":20384,"marks":20385,"value":470,"nodeType":82},{},[],{"metadata":20387,"sys":20390,"fields":20395},{"tags":20388,"concepts":20389},[],[],{"space":20391,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20393,"publishedVersion":62,"revision":44,"locale":29},{"sys":20392},{"type":12,"linkType":13,"id":14},{"sys":20394},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20396},{"url":486,"details":20397,"fileName":492,"contentType":493},{"size":488,"image":20398},{"width":490,"height":491},{"sys":20400,"fields":20403},{"id":20401,"createdAt":20402},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":20404,"slug":20405,"articleIntro":20404,"category":20406},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[20407],{"metadata":20408,"sys":20411,"fields":20418},{"tags":20409,"concepts":20410},[],[],{"space":20412,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20414,"publishedVersion":442,"revision":62,"contentType":20416,"locale":29},{"sys":20413},{"type":12,"linkType":13,"id":14},{"sys":20415},{"id":21,"type":12,"linkType":22},{"sys":20417},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20419,"metaTitle":452,"metaDescription":453,"mainTitle":20420,"subtitle":471,"heroImage":20435,"ctaButton":494,"ctaLink":495},[451],{"data":20421,"content":20422,"nodeType":74},{},[20423,20429],{"data":20424,"content":20425,"nodeType":78},{},[20426],{"data":20427,"marks":20428,"value":463,"nodeType":82},{},[],{"data":20430,"content":20431,"nodeType":87},{},[20432],{"data":20433,"marks":20434,"value":470,"nodeType":82},{},[],{"metadata":20436,"sys":20439,"fields":20444},{"tags":20437,"concepts":20438},[],[],{"space":20440,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20442,"publishedVersion":62,"revision":44,"locale":29},{"sys":20441},{"type":12,"linkType":13,"id":14},{"sys":20443},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20445},{"url":486,"details":20446,"fileName":492,"contentType":493},{"size":488,"image":20447},{"width":490,"height":491},{"sys":20449,"fields":20452},{"id":20450,"createdAt":20451},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":20453,"slug":20454,"articleIntro":20453,"category":20455},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[20456],{"metadata":20457,"sys":20460,"fields":20467},{"tags":20458,"concepts":20459},[],[],{"space":20461,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20463,"publishedVersion":442,"revision":62,"contentType":20465,"locale":29},{"sys":20462},{"type":12,"linkType":13,"id":14},{"sys":20464},{"id":21,"type":12,"linkType":22},{"sys":20466},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20468,"metaTitle":452,"metaDescription":453,"mainTitle":20469,"subtitle":471,"heroImage":20484,"ctaButton":494,"ctaLink":495},[451],{"data":20470,"content":20471,"nodeType":74},{},[20472,20478],{"data":20473,"content":20474,"nodeType":78},{},[20475],{"data":20476,"marks":20477,"value":463,"nodeType":82},{},[],{"data":20479,"content":20480,"nodeType":87},{},[20481],{"data":20482,"marks":20483,"value":470,"nodeType":82},{},[],{"metadata":20485,"sys":20488,"fields":20493},{"tags":20486,"concepts":20487},[],[],{"space":20489,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20491,"publishedVersion":62,"revision":44,"locale":29},{"sys":20490},{"type":12,"linkType":13,"id":14},{"sys":20492},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20494},{"url":486,"details":20495,"fileName":492,"contentType":493},{"size":488,"image":20496},{"width":490,"height":491},{"sys":20498,"fields":20501},{"id":20499,"createdAt":20500},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":20502,"slug":20503,"articleIntro":20502,"category":20504},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[20505],{"metadata":20506,"sys":20509,"fields":20516},{"tags":20507,"concepts":20508},[],[],{"space":20510,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20512,"publishedVersion":442,"revision":62,"contentType":20514,"locale":29},{"sys":20511},{"type":12,"linkType":13,"id":14},{"sys":20513},{"id":21,"type":12,"linkType":22},{"sys":20515},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20517,"metaTitle":452,"metaDescription":453,"mainTitle":20518,"subtitle":471,"heroImage":20533,"ctaButton":494,"ctaLink":495},[451],{"data":20519,"content":20520,"nodeType":74},{},[20521,20527],{"data":20522,"content":20523,"nodeType":78},{},[20524],{"data":20525,"marks":20526,"value":463,"nodeType":82},{},[],{"data":20528,"content":20529,"nodeType":87},{},[20530],{"data":20531,"marks":20532,"value":470,"nodeType":82},{},[],{"metadata":20534,"sys":20537,"fields":20542},{"tags":20535,"concepts":20536},[],[],{"space":20538,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20540,"publishedVersion":62,"revision":44,"locale":29},{"sys":20539},{"type":12,"linkType":13,"id":14},{"sys":20541},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20543},{"url":486,"details":20544,"fileName":492,"contentType":493},{"size":488,"image":20545},{"width":490,"height":491},{"sys":20547,"fields":20549},{"id":20548,"createdAt":12117},"6Cyiu2vRN9DinrNv9tFLZe",{"title":20550,"slug":20551,"articleIntro":20550,"category":20552},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[20553],{"metadata":20554,"sys":20557,"fields":20564},{"tags":20555,"concepts":20556},[],[],{"space":20558,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20560,"publishedVersion":442,"revision":62,"contentType":20562,"locale":29},{"sys":20559},{"type":12,"linkType":13,"id":14},{"sys":20561},{"id":21,"type":12,"linkType":22},{"sys":20563},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20565,"metaTitle":452,"metaDescription":453,"mainTitle":20566,"subtitle":471,"heroImage":20581,"ctaButton":494,"ctaLink":495},[451],{"data":20567,"content":20568,"nodeType":74},{},[20569,20575],{"data":20570,"content":20571,"nodeType":78},{},[20572],{"data":20573,"marks":20574,"value":463,"nodeType":82},{},[],{"data":20576,"content":20577,"nodeType":87},{},[20578],{"data":20579,"marks":20580,"value":470,"nodeType":82},{},[],{"metadata":20582,"sys":20585,"fields":20590},{"tags":20583,"concepts":20584},[],[],{"space":20586,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20588,"publishedVersion":62,"revision":44,"locale":29},{"sys":20587},{"type":12,"linkType":13,"id":14},{"sys":20589},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20591},{"url":486,"details":20592,"fileName":492,"contentType":493},{"size":488,"image":20593},{"width":490,"height":491},{"sys":20595,"fields":20598},{"id":20596,"createdAt":20597},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":20599,"slug":20600,"articleIntro":20599,"category":20601},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[20602],{"metadata":20603,"sys":20606,"fields":20613},{"tags":20604,"concepts":20605},[],[],{"space":20607,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20609,"publishedVersion":442,"revision":62,"contentType":20611,"locale":29},{"sys":20608},{"type":12,"linkType":13,"id":14},{"sys":20610},{"id":21,"type":12,"linkType":22},{"sys":20612},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20614,"metaTitle":452,"metaDescription":453,"mainTitle":20615,"subtitle":471,"heroImage":20630,"ctaButton":494,"ctaLink":495},[451],{"data":20616,"content":20617,"nodeType":74},{},[20618,20624],{"data":20619,"content":20620,"nodeType":78},{},[20621],{"data":20622,"marks":20623,"value":463,"nodeType":82},{},[],{"data":20625,"content":20626,"nodeType":87},{},[20627],{"data":20628,"marks":20629,"value":470,"nodeType":82},{},[],{"metadata":20631,"sys":20634,"fields":20639},{"tags":20632,"concepts":20633},[],[],{"space":20635,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20637,"publishedVersion":62,"revision":44,"locale":29},{"sys":20636},{"type":12,"linkType":13,"id":14},{"sys":20638},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20640},{"url":486,"details":20641,"fileName":492,"contentType":493},{"size":488,"image":20642},{"width":490,"height":491},{"sys":20644,"fields":20647},{"id":20645,"createdAt":20646},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":20648,"slug":20649,"articleIntro":20648,"category":20650},"2185 - Cheptel","compte-2185-cheptel",[20651],{"metadata":20652,"sys":20655,"fields":20662},{"tags":20653,"concepts":20654},[],[],{"space":20656,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20658,"publishedVersion":442,"revision":62,"contentType":20660,"locale":29},{"sys":20657},{"type":12,"linkType":13,"id":14},{"sys":20659},{"id":21,"type":12,"linkType":22},{"sys":20661},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20663,"metaTitle":452,"metaDescription":453,"mainTitle":20664,"subtitle":471,"heroImage":20679,"ctaButton":494,"ctaLink":495},[451],{"data":20665,"content":20666,"nodeType":74},{},[20667,20673],{"data":20668,"content":20669,"nodeType":78},{},[20670],{"data":20671,"marks":20672,"value":463,"nodeType":82},{},[],{"data":20674,"content":20675,"nodeType":87},{},[20676],{"data":20677,"marks":20678,"value":470,"nodeType":82},{},[],{"metadata":20680,"sys":20683,"fields":20688},{"tags":20681,"concepts":20682},[],[],{"space":20684,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20686,"publishedVersion":62,"revision":44,"locale":29},{"sys":20685},{"type":12,"linkType":13,"id":14},{"sys":20687},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20689},{"url":486,"details":20690,"fileName":492,"contentType":493},{"size":488,"image":20691},{"width":490,"height":491},{"sys":20693,"fields":20696},{"id":20694,"createdAt":20695},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":20697,"slug":20698,"articleIntro":20697,"category":20699},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[20700],{"metadata":20701,"sys":20704,"fields":20711},{"tags":20702,"concepts":20703},[],[],{"space":20705,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20707,"publishedVersion":442,"revision":62,"contentType":20709,"locale":29},{"sys":20706},{"type":12,"linkType":13,"id":14},{"sys":20708},{"id":21,"type":12,"linkType":22},{"sys":20710},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20712,"metaTitle":452,"metaDescription":453,"mainTitle":20713,"subtitle":471,"heroImage":20728,"ctaButton":494,"ctaLink":495},[451],{"data":20714,"content":20715,"nodeType":74},{},[20716,20722],{"data":20717,"content":20718,"nodeType":78},{},[20719],{"data":20720,"marks":20721,"value":463,"nodeType":82},{},[],{"data":20723,"content":20724,"nodeType":87},{},[20725],{"data":20726,"marks":20727,"value":470,"nodeType":82},{},[],{"metadata":20729,"sys":20732,"fields":20737},{"tags":20730,"concepts":20731},[],[],{"space":20733,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20735,"publishedVersion":62,"revision":44,"locale":29},{"sys":20734},{"type":12,"linkType":13,"id":14},{"sys":20736},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20738},{"url":486,"details":20739,"fileName":492,"contentType":493},{"size":488,"image":20740},{"width":490,"height":491},{"sys":20742,"fields":20745},{"id":20743,"createdAt":20744},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":20746,"slug":20747,"articleIntro":20746,"category":20748},"6097 - de marchandises","compte-6097-de-marchandises",[20749],{"metadata":20750,"sys":20753,"fields":20760},{"tags":20751,"concepts":20752},[],[],{"space":20754,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20756,"publishedVersion":442,"revision":62,"contentType":20758,"locale":29},{"sys":20755},{"type":12,"linkType":13,"id":14},{"sys":20757},{"id":21,"type":12,"linkType":22},{"sys":20759},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20761,"metaTitle":452,"metaDescription":453,"mainTitle":20762,"subtitle":471,"heroImage":20777,"ctaButton":494,"ctaLink":495},[451],{"data":20763,"content":20764,"nodeType":74},{},[20765,20771],{"data":20766,"content":20767,"nodeType":78},{},[20768],{"data":20769,"marks":20770,"value":463,"nodeType":82},{},[],{"data":20772,"content":20773,"nodeType":87},{},[20774],{"data":20775,"marks":20776,"value":470,"nodeType":82},{},[],{"metadata":20778,"sys":20781,"fields":20786},{"tags":20779,"concepts":20780},[],[],{"space":20782,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20784,"publishedVersion":62,"revision":44,"locale":29},{"sys":20783},{"type":12,"linkType":13,"id":14},{"sys":20785},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20787},{"url":486,"details":20788,"fileName":492,"contentType":493},{"size":488,"image":20789},{"width":490,"height":491},{"sys":20791,"fields":20794},{"id":20792,"createdAt":20793},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":20795,"slug":20796,"articleIntro":-1,"category":20797},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[20798],{"metadata":20799,"sys":20802,"fields":20809},{"tags":20800,"concepts":20801},[],[],{"space":20803,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20805,"publishedVersion":442,"revision":62,"contentType":20807,"locale":29},{"sys":20804},{"type":12,"linkType":13,"id":14},{"sys":20806},{"id":21,"type":12,"linkType":22},{"sys":20808},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20810,"metaTitle":452,"metaDescription":453,"mainTitle":20811,"subtitle":471,"heroImage":20826,"ctaButton":494,"ctaLink":495},[451],{"data":20812,"content":20813,"nodeType":74},{},[20814,20820],{"data":20815,"content":20816,"nodeType":78},{},[20817],{"data":20818,"marks":20819,"value":463,"nodeType":82},{},[],{"data":20821,"content":20822,"nodeType":87},{},[20823],{"data":20824,"marks":20825,"value":470,"nodeType":82},{},[],{"metadata":20827,"sys":20830,"fields":20835},{"tags":20828,"concepts":20829},[],[],{"space":20831,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20833,"publishedVersion":62,"revision":44,"locale":29},{"sys":20832},{"type":12,"linkType":13,"id":14},{"sys":20834},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20836},{"url":486,"details":20837,"fileName":492,"contentType":493},{"size":488,"image":20838},{"width":490,"height":491},{"sys":20840,"fields":20843},{"id":20841,"createdAt":20842},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":20844,"slug":20845,"articleIntro":20844,"category":20846},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[20847],{"metadata":20848,"sys":20851,"fields":20858},{"tags":20849,"concepts":20850},[],[],{"space":20852,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20854,"publishedVersion":442,"revision":62,"contentType":20856,"locale":29},{"sys":20853},{"type":12,"linkType":13,"id":14},{"sys":20855},{"id":21,"type":12,"linkType":22},{"sys":20857},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20859,"metaTitle":452,"metaDescription":453,"mainTitle":20860,"subtitle":471,"heroImage":20875,"ctaButton":494,"ctaLink":495},[451],{"data":20861,"content":20862,"nodeType":74},{},[20863,20869],{"data":20864,"content":20865,"nodeType":78},{},[20866],{"data":20867,"marks":20868,"value":463,"nodeType":82},{},[],{"data":20870,"content":20871,"nodeType":87},{},[20872],{"data":20873,"marks":20874,"value":470,"nodeType":82},{},[],{"metadata":20876,"sys":20879,"fields":20884},{"tags":20877,"concepts":20878},[],[],{"space":20880,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20882,"publishedVersion":62,"revision":44,"locale":29},{"sys":20881},{"type":12,"linkType":13,"id":14},{"sys":20883},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20885},{"url":486,"details":20886,"fileName":492,"contentType":493},{"size":488,"image":20887},{"width":490,"height":491},{"sys":20889,"fields":20892},{"id":20890,"createdAt":20891},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":20893,"slug":20894,"articleIntro":20893,"category":20895},"6232 - Echantillons","compte-6232-echantillons",[20896],{"metadata":20897,"sys":20900,"fields":20907},{"tags":20898,"concepts":20899},[],[],{"space":20901,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20903,"publishedVersion":442,"revision":62,"contentType":20905,"locale":29},{"sys":20902},{"type":12,"linkType":13,"id":14},{"sys":20904},{"id":21,"type":12,"linkType":22},{"sys":20906},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20908,"metaTitle":452,"metaDescription":453,"mainTitle":20909,"subtitle":471,"heroImage":20924,"ctaButton":494,"ctaLink":495},[451],{"data":20910,"content":20911,"nodeType":74},{},[20912,20918],{"data":20913,"content":20914,"nodeType":78},{},[20915],{"data":20916,"marks":20917,"value":463,"nodeType":82},{},[],{"data":20919,"content":20920,"nodeType":87},{},[20921],{"data":20922,"marks":20923,"value":470,"nodeType":82},{},[],{"metadata":20925,"sys":20928,"fields":20933},{"tags":20926,"concepts":20927},[],[],{"space":20929,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20931,"publishedVersion":62,"revision":44,"locale":29},{"sys":20930},{"type":12,"linkType":13,"id":14},{"sys":20932},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20934},{"url":486,"details":20935,"fileName":492,"contentType":493},{"size":488,"image":20936},{"width":490,"height":491},{"sys":20938,"fields":20941},{"id":20939,"createdAt":20940},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":20942,"slug":20943,"articleIntro":20942,"category":20944},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[20945],{"metadata":20946,"sys":20949,"fields":20956},{"tags":20947,"concepts":20948},[],[],{"space":20950,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":20952,"publishedVersion":442,"revision":62,"contentType":20954,"locale":29},{"sys":20951},{"type":12,"linkType":13,"id":14},{"sys":20953},{"id":21,"type":12,"linkType":22},{"sys":20955},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":20957,"metaTitle":452,"metaDescription":453,"mainTitle":20958,"subtitle":471,"heroImage":20973,"ctaButton":494,"ctaLink":495},[451],{"data":20959,"content":20960,"nodeType":74},{},[20961,20967],{"data":20962,"content":20963,"nodeType":78},{},[20964],{"data":20965,"marks":20966,"value":463,"nodeType":82},{},[],{"data":20968,"content":20969,"nodeType":87},{},[20970],{"data":20971,"marks":20972,"value":470,"nodeType":82},{},[],{"metadata":20974,"sys":20977,"fields":20982},{"tags":20975,"concepts":20976},[],[],{"space":20978,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":20980,"publishedVersion":62,"revision":44,"locale":29},{"sys":20979},{"type":12,"linkType":13,"id":14},{"sys":20981},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":20983},{"url":486,"details":20984,"fileName":492,"contentType":493},{"size":488,"image":20985},{"width":490,"height":491},{"sys":20987,"fields":20990},{"id":20988,"createdAt":20989},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":20991,"slug":20992,"articleIntro":20991,"category":20993},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[20994],{"metadata":20995,"sys":20998,"fields":21005},{"tags":20996,"concepts":20997},[],[],{"space":20999,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21001,"publishedVersion":442,"revision":62,"contentType":21003,"locale":29},{"sys":21000},{"type":12,"linkType":13,"id":14},{"sys":21002},{"id":21,"type":12,"linkType":22},{"sys":21004},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21006,"metaTitle":452,"metaDescription":453,"mainTitle":21007,"subtitle":471,"heroImage":21022,"ctaButton":494,"ctaLink":495},[451],{"data":21008,"content":21009,"nodeType":74},{},[21010,21016],{"data":21011,"content":21012,"nodeType":78},{},[21013],{"data":21014,"marks":21015,"value":463,"nodeType":82},{},[],{"data":21017,"content":21018,"nodeType":87},{},[21019],{"data":21020,"marks":21021,"value":470,"nodeType":82},{},[],{"metadata":21023,"sys":21026,"fields":21031},{"tags":21024,"concepts":21025},[],[],{"space":21027,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21029,"publishedVersion":62,"revision":44,"locale":29},{"sys":21028},{"type":12,"linkType":13,"id":14},{"sys":21030},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21032},{"url":486,"details":21033,"fileName":492,"contentType":493},{"size":488,"image":21034},{"width":490,"height":491},{"sys":21036,"fields":21039},{"id":21037,"createdAt":21038},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":21040,"slug":21041,"articleIntro":21040,"category":21042},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[21043],{"metadata":21044,"sys":21047,"fields":21054},{"tags":21045,"concepts":21046},[],[],{"space":21048,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21050,"publishedVersion":442,"revision":62,"contentType":21052,"locale":29},{"sys":21049},{"type":12,"linkType":13,"id":14},{"sys":21051},{"id":21,"type":12,"linkType":22},{"sys":21053},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21055,"metaTitle":452,"metaDescription":453,"mainTitle":21056,"subtitle":471,"heroImage":21071,"ctaButton":494,"ctaLink":495},[451],{"data":21057,"content":21058,"nodeType":74},{},[21059,21065],{"data":21060,"content":21061,"nodeType":78},{},[21062],{"data":21063,"marks":21064,"value":463,"nodeType":82},{},[],{"data":21066,"content":21067,"nodeType":87},{},[21068],{"data":21069,"marks":21070,"value":470,"nodeType":82},{},[],{"metadata":21072,"sys":21075,"fields":21080},{"tags":21073,"concepts":21074},[],[],{"space":21076,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21078,"publishedVersion":62,"revision":44,"locale":29},{"sys":21077},{"type":12,"linkType":13,"id":14},{"sys":21079},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21081},{"url":486,"details":21082,"fileName":492,"contentType":493},{"size":488,"image":21083},{"width":490,"height":491},{"sys":21085,"fields":21088},{"id":21086,"createdAt":21087},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":21089,"slug":21090,"articleIntro":-1,"category":21091},"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",[21092],{"metadata":21093,"sys":21096,"fields":21103},{"tags":21094,"concepts":21095},[],[],{"space":21097,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21099,"publishedVersion":442,"revision":62,"contentType":21101,"locale":29},{"sys":21098},{"type":12,"linkType":13,"id":14},{"sys":21100},{"id":21,"type":12,"linkType":22},{"sys":21102},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21104,"metaTitle":452,"metaDescription":453,"mainTitle":21105,"subtitle":471,"heroImage":21120,"ctaButton":494,"ctaLink":495},[451],{"data":21106,"content":21107,"nodeType":74},{},[21108,21114],{"data":21109,"content":21110,"nodeType":78},{},[21111],{"data":21112,"marks":21113,"value":463,"nodeType":82},{},[],{"data":21115,"content":21116,"nodeType":87},{},[21117],{"data":21118,"marks":21119,"value":470,"nodeType":82},{},[],{"metadata":21121,"sys":21124,"fields":21129},{"tags":21122,"concepts":21123},[],[],{"space":21125,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21127,"publishedVersion":62,"revision":44,"locale":29},{"sys":21126},{"type":12,"linkType":13,"id":14},{"sys":21128},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21130},{"url":486,"details":21131,"fileName":492,"contentType":493},{"size":488,"image":21132},{"width":490,"height":491},{"sys":21134,"fields":21137},{"id":21135,"createdAt":21136},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":21138,"slug":21139,"articleIntro":21138,"category":21140},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[21141],{"metadata":21142,"sys":21145,"fields":21152},{"tags":21143,"concepts":21144},[],[],{"space":21146,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21148,"publishedVersion":442,"revision":62,"contentType":21150,"locale":29},{"sys":21147},{"type":12,"linkType":13,"id":14},{"sys":21149},{"id":21,"type":12,"linkType":22},{"sys":21151},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21153,"metaTitle":452,"metaDescription":453,"mainTitle":21154,"subtitle":471,"heroImage":21169,"ctaButton":494,"ctaLink":495},[451],{"data":21155,"content":21156,"nodeType":74},{},[21157,21163],{"data":21158,"content":21159,"nodeType":78},{},[21160],{"data":21161,"marks":21162,"value":463,"nodeType":82},{},[],{"data":21164,"content":21165,"nodeType":87},{},[21166],{"data":21167,"marks":21168,"value":470,"nodeType":82},{},[],{"metadata":21170,"sys":21173,"fields":21178},{"tags":21171,"concepts":21172},[],[],{"space":21174,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21176,"publishedVersion":62,"revision":44,"locale":29},{"sys":21175},{"type":12,"linkType":13,"id":14},{"sys":21177},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21179},{"url":486,"details":21180,"fileName":492,"contentType":493},{"size":488,"image":21181},{"width":490,"height":491},{"sys":21183,"fields":21186},{"id":21184,"createdAt":21185},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":21187,"slug":21188,"articleIntro":21187,"category":21189},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[21190],{"metadata":21191,"sys":21194,"fields":21201},{"tags":21192,"concepts":21193},[],[],{"space":21195,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21197,"publishedVersion":442,"revision":62,"contentType":21199,"locale":29},{"sys":21196},{"type":12,"linkType":13,"id":14},{"sys":21198},{"id":21,"type":12,"linkType":22},{"sys":21200},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21202,"metaTitle":452,"metaDescription":453,"mainTitle":21203,"subtitle":471,"heroImage":21218,"ctaButton":494,"ctaLink":495},[451],{"data":21204,"content":21205,"nodeType":74},{},[21206,21212],{"data":21207,"content":21208,"nodeType":78},{},[21209],{"data":21210,"marks":21211,"value":463,"nodeType":82},{},[],{"data":21213,"content":21214,"nodeType":87},{},[21215],{"data":21216,"marks":21217,"value":470,"nodeType":82},{},[],{"metadata":21219,"sys":21222,"fields":21227},{"tags":21220,"concepts":21221},[],[],{"space":21223,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21225,"publishedVersion":62,"revision":44,"locale":29},{"sys":21224},{"type":12,"linkType":13,"id":14},{"sys":21226},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21228},{"url":486,"details":21229,"fileName":492,"contentType":493},{"size":488,"image":21230},{"width":490,"height":491},{"sys":21232,"fields":21235},{"id":21233,"createdAt":21234},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":21236,"slug":21237,"articleIntro":21236,"category":21238},"331 - Produits en cours","compte-331-produits-en-cours",[21239],{"metadata":21240,"sys":21243,"fields":21250},{"tags":21241,"concepts":21242},[],[],{"space":21244,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21246,"publishedVersion":442,"revision":62,"contentType":21248,"locale":29},{"sys":21245},{"type":12,"linkType":13,"id":14},{"sys":21247},{"id":21,"type":12,"linkType":22},{"sys":21249},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21251,"metaTitle":452,"metaDescription":453,"mainTitle":21252,"subtitle":471,"heroImage":21267,"ctaButton":494,"ctaLink":495},[451],{"data":21253,"content":21254,"nodeType":74},{},[21255,21261],{"data":21256,"content":21257,"nodeType":78},{},[21258],{"data":21259,"marks":21260,"value":463,"nodeType":82},{},[],{"data":21262,"content":21263,"nodeType":87},{},[21264],{"data":21265,"marks":21266,"value":470,"nodeType":82},{},[],{"metadata":21268,"sys":21271,"fields":21276},{"tags":21269,"concepts":21270},[],[],{"space":21272,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21274,"publishedVersion":62,"revision":44,"locale":29},{"sys":21273},{"type":12,"linkType":13,"id":14},{"sys":21275},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21277},{"url":486,"details":21278,"fileName":492,"contentType":493},{"size":488,"image":21279},{"width":490,"height":491},{"sys":21281,"fields":21284},{"id":21282,"createdAt":21283},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":21285,"slug":21286,"articleIntro":21285,"category":21287},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[21288],{"metadata":21289,"sys":21292,"fields":21299},{"tags":21290,"concepts":21291},[],[],{"space":21293,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21295,"publishedVersion":442,"revision":62,"contentType":21297,"locale":29},{"sys":21294},{"type":12,"linkType":13,"id":14},{"sys":21296},{"id":21,"type":12,"linkType":22},{"sys":21298},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21300,"metaTitle":452,"metaDescription":453,"mainTitle":21301,"subtitle":471,"heroImage":21316,"ctaButton":494,"ctaLink":495},[451],{"data":21302,"content":21303,"nodeType":74},{},[21304,21310],{"data":21305,"content":21306,"nodeType":78},{},[21307],{"data":21308,"marks":21309,"value":463,"nodeType":82},{},[],{"data":21311,"content":21312,"nodeType":87},{},[21313],{"data":21314,"marks":21315,"value":470,"nodeType":82},{},[],{"metadata":21317,"sys":21320,"fields":21325},{"tags":21318,"concepts":21319},[],[],{"space":21321,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21323,"publishedVersion":62,"revision":44,"locale":29},{"sys":21322},{"type":12,"linkType":13,"id":14},{"sys":21324},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21326},{"url":486,"details":21327,"fileName":492,"contentType":493},{"size":488,"image":21328},{"width":490,"height":491},{"sys":21330,"fields":21333},{"id":21331,"createdAt":21332},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":21334,"slug":21335,"articleIntro":21336,"category":21337},"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.",[21338],{"metadata":21339,"sys":21342,"fields":21349},{"tags":21340,"concepts":21341},[],[],{"space":21343,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21345,"publishedVersion":442,"revision":62,"contentType":21347,"locale":29},{"sys":21344},{"type":12,"linkType":13,"id":14},{"sys":21346},{"id":21,"type":12,"linkType":22},{"sys":21348},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21350,"metaTitle":452,"metaDescription":453,"mainTitle":21351,"subtitle":471,"heroImage":21366,"ctaButton":494,"ctaLink":495},[451],{"data":21352,"content":21353,"nodeType":74},{},[21354,21360],{"data":21355,"content":21356,"nodeType":78},{},[21357],{"data":21358,"marks":21359,"value":463,"nodeType":82},{},[],{"data":21361,"content":21362,"nodeType":87},{},[21363],{"data":21364,"marks":21365,"value":470,"nodeType":82},{},[],{"metadata":21367,"sys":21370,"fields":21375},{"tags":21368,"concepts":21369},[],[],{"space":21371,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21373,"publishedVersion":62,"revision":44,"locale":29},{"sys":21372},{"type":12,"linkType":13,"id":14},{"sys":21374},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21376},{"url":486,"details":21377,"fileName":492,"contentType":493},{"size":488,"image":21378},{"width":490,"height":491},{"sys":21380,"fields":21383},{"id":21381,"createdAt":21382},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":21384,"slug":21385,"articleIntro":21384,"category":21386},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[21387],{"metadata":21388,"sys":21391,"fields":21398},{"tags":21389,"concepts":21390},[],[],{"space":21392,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21394,"publishedVersion":442,"revision":62,"contentType":21396,"locale":29},{"sys":21393},{"type":12,"linkType":13,"id":14},{"sys":21395},{"id":21,"type":12,"linkType":22},{"sys":21397},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21399,"metaTitle":452,"metaDescription":453,"mainTitle":21400,"subtitle":471,"heroImage":21415,"ctaButton":494,"ctaLink":495},[451],{"data":21401,"content":21402,"nodeType":74},{},[21403,21409],{"data":21404,"content":21405,"nodeType":78},{},[21406],{"data":21407,"marks":21408,"value":463,"nodeType":82},{},[],{"data":21410,"content":21411,"nodeType":87},{},[21412],{"data":21413,"marks":21414,"value":470,"nodeType":82},{},[],{"metadata":21416,"sys":21419,"fields":21424},{"tags":21417,"concepts":21418},[],[],{"space":21420,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21422,"publishedVersion":62,"revision":44,"locale":29},{"sys":21421},{"type":12,"linkType":13,"id":14},{"sys":21423},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21425},{"url":486,"details":21426,"fileName":492,"contentType":493},{"size":488,"image":21427},{"width":490,"height":491},{"sys":21429,"fields":21432},{"id":21430,"createdAt":21431},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":21433,"slug":21434,"articleIntro":21433,"category":21435},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[21436],{"metadata":21437,"sys":21440,"fields":21447},{"tags":21438,"concepts":21439},[],[],{"space":21441,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21443,"publishedVersion":442,"revision":62,"contentType":21445,"locale":29},{"sys":21442},{"type":12,"linkType":13,"id":14},{"sys":21444},{"id":21,"type":12,"linkType":22},{"sys":21446},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21448,"metaTitle":452,"metaDescription":453,"mainTitle":21449,"subtitle":471,"heroImage":21464,"ctaButton":494,"ctaLink":495},[451],{"data":21450,"content":21451,"nodeType":74},{},[21452,21458],{"data":21453,"content":21454,"nodeType":78},{},[21455],{"data":21456,"marks":21457,"value":463,"nodeType":82},{},[],{"data":21459,"content":21460,"nodeType":87},{},[21461],{"data":21462,"marks":21463,"value":470,"nodeType":82},{},[],{"metadata":21465,"sys":21468,"fields":21473},{"tags":21466,"concepts":21467},[],[],{"space":21469,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21471,"publishedVersion":62,"revision":44,"locale":29},{"sys":21470},{"type":12,"linkType":13,"id":14},{"sys":21472},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21474},{"url":486,"details":21475,"fileName":492,"contentType":493},{"size":488,"image":21476},{"width":490,"height":491},{"sys":21478,"fields":21481},{"id":21479,"createdAt":21480},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":21482,"slug":21483,"articleIntro":21482,"category":21484},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[21485],{"metadata":21486,"sys":21489,"fields":21496},{"tags":21487,"concepts":21488},[],[],{"space":21490,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21492,"publishedVersion":442,"revision":62,"contentType":21494,"locale":29},{"sys":21491},{"type":12,"linkType":13,"id":14},{"sys":21493},{"id":21,"type":12,"linkType":22},{"sys":21495},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21497,"metaTitle":452,"metaDescription":453,"mainTitle":21498,"subtitle":471,"heroImage":21513,"ctaButton":494,"ctaLink":495},[451],{"data":21499,"content":21500,"nodeType":74},{},[21501,21507],{"data":21502,"content":21503,"nodeType":78},{},[21504],{"data":21505,"marks":21506,"value":463,"nodeType":82},{},[],{"data":21508,"content":21509,"nodeType":87},{},[21510],{"data":21511,"marks":21512,"value":470,"nodeType":82},{},[],{"metadata":21514,"sys":21517,"fields":21522},{"tags":21515,"concepts":21516},[],[],{"space":21518,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21520,"publishedVersion":62,"revision":44,"locale":29},{"sys":21519},{"type":12,"linkType":13,"id":14},{"sys":21521},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21523},{"url":486,"details":21524,"fileName":492,"contentType":493},{"size":488,"image":21525},{"width":490,"height":491},{"sys":21527,"fields":21530},{"id":21528,"createdAt":21529},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":21531,"slug":21532,"articleIntro":21531,"category":21533},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[21534],{"metadata":21535,"sys":21538,"fields":21545},{"tags":21536,"concepts":21537},[],[],{"space":21539,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21541,"publishedVersion":442,"revision":62,"contentType":21543,"locale":29},{"sys":21540},{"type":12,"linkType":13,"id":14},{"sys":21542},{"id":21,"type":12,"linkType":22},{"sys":21544},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21546,"metaTitle":452,"metaDescription":453,"mainTitle":21547,"subtitle":471,"heroImage":21562,"ctaButton":494,"ctaLink":495},[451],{"data":21548,"content":21549,"nodeType":74},{},[21550,21556],{"data":21551,"content":21552,"nodeType":78},{},[21553],{"data":21554,"marks":21555,"value":463,"nodeType":82},{},[],{"data":21557,"content":21558,"nodeType":87},{},[21559],{"data":21560,"marks":21561,"value":470,"nodeType":82},{},[],{"metadata":21563,"sys":21566,"fields":21571},{"tags":21564,"concepts":21565},[],[],{"space":21567,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21569,"publishedVersion":62,"revision":44,"locale":29},{"sys":21568},{"type":12,"linkType":13,"id":14},{"sys":21570},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21572},{"url":486,"details":21573,"fileName":492,"contentType":493},{"size":488,"image":21574},{"width":490,"height":491},{"sys":21576,"fields":21579},{"id":21577,"createdAt":21578},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":21580,"slug":21581,"articleIntro":21580,"category":21582},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[21583],{"metadata":21584,"sys":21587,"fields":21594},{"tags":21585,"concepts":21586},[],[],{"space":21588,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21590,"publishedVersion":442,"revision":62,"contentType":21592,"locale":29},{"sys":21589},{"type":12,"linkType":13,"id":14},{"sys":21591},{"id":21,"type":12,"linkType":22},{"sys":21593},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21595,"metaTitle":452,"metaDescription":453,"mainTitle":21596,"subtitle":471,"heroImage":21611,"ctaButton":494,"ctaLink":495},[451],{"data":21597,"content":21598,"nodeType":74},{},[21599,21605],{"data":21600,"content":21601,"nodeType":78},{},[21602],{"data":21603,"marks":21604,"value":463,"nodeType":82},{},[],{"data":21606,"content":21607,"nodeType":87},{},[21608],{"data":21609,"marks":21610,"value":470,"nodeType":82},{},[],{"metadata":21612,"sys":21615,"fields":21620},{"tags":21613,"concepts":21614},[],[],{"space":21616,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21618,"publishedVersion":62,"revision":44,"locale":29},{"sys":21617},{"type":12,"linkType":13,"id":14},{"sys":21619},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21621},{"url":486,"details":21622,"fileName":492,"contentType":493},{"size":488,"image":21623},{"width":490,"height":491},{"sys":21625,"fields":21628},{"id":21626,"createdAt":21627},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":21629,"slug":21630,"articleIntro":21629,"category":21631},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[21632],{"metadata":21633,"sys":21636,"fields":21643},{"tags":21634,"concepts":21635},[],[],{"space":21637,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21639,"publishedVersion":442,"revision":62,"contentType":21641,"locale":29},{"sys":21638},{"type":12,"linkType":13,"id":14},{"sys":21640},{"id":21,"type":12,"linkType":22},{"sys":21642},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21644,"metaTitle":452,"metaDescription":453,"mainTitle":21645,"subtitle":471,"heroImage":21660,"ctaButton":494,"ctaLink":495},[451],{"data":21646,"content":21647,"nodeType":74},{},[21648,21654],{"data":21649,"content":21650,"nodeType":78},{},[21651],{"data":21652,"marks":21653,"value":463,"nodeType":82},{},[],{"data":21655,"content":21656,"nodeType":87},{},[21657],{"data":21658,"marks":21659,"value":470,"nodeType":82},{},[],{"metadata":21661,"sys":21664,"fields":21669},{"tags":21662,"concepts":21663},[],[],{"space":21665,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21667,"publishedVersion":62,"revision":44,"locale":29},{"sys":21666},{"type":12,"linkType":13,"id":14},{"sys":21668},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21670},{"url":486,"details":21671,"fileName":492,"contentType":493},{"size":488,"image":21672},{"width":490,"height":491},{"sys":21674,"fields":21677},{"id":21675,"createdAt":21676},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":21678,"slug":21679,"articleIntro":21678,"category":21680},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[21681],{"metadata":21682,"sys":21685,"fields":21692},{"tags":21683,"concepts":21684},[],[],{"space":21686,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21688,"publishedVersion":442,"revision":62,"contentType":21690,"locale":29},{"sys":21687},{"type":12,"linkType":13,"id":14},{"sys":21689},{"id":21,"type":12,"linkType":22},{"sys":21691},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21693,"metaTitle":452,"metaDescription":453,"mainTitle":21694,"subtitle":471,"heroImage":21709,"ctaButton":494,"ctaLink":495},[451],{"data":21695,"content":21696,"nodeType":74},{},[21697,21703],{"data":21698,"content":21699,"nodeType":78},{},[21700],{"data":21701,"marks":21702,"value":463,"nodeType":82},{},[],{"data":21704,"content":21705,"nodeType":87},{},[21706],{"data":21707,"marks":21708,"value":470,"nodeType":82},{},[],{"metadata":21710,"sys":21713,"fields":21718},{"tags":21711,"concepts":21712},[],[],{"space":21714,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21716,"publishedVersion":62,"revision":44,"locale":29},{"sys":21715},{"type":12,"linkType":13,"id":14},{"sys":21717},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21719},{"url":486,"details":21720,"fileName":492,"contentType":493},{"size":488,"image":21721},{"width":490,"height":491},{"sys":21723,"fields":21726},{"id":21724,"createdAt":21725},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":21727,"slug":21728,"articleIntro":21727,"category":21729},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[21730],{"metadata":21731,"sys":21734,"fields":21741},{"tags":21732,"concepts":21733},[],[],{"space":21735,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21737,"publishedVersion":442,"revision":62,"contentType":21739,"locale":29},{"sys":21736},{"type":12,"linkType":13,"id":14},{"sys":21738},{"id":21,"type":12,"linkType":22},{"sys":21740},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21742,"metaTitle":452,"metaDescription":453,"mainTitle":21743,"subtitle":471,"heroImage":21758,"ctaButton":494,"ctaLink":495},[451],{"data":21744,"content":21745,"nodeType":74},{},[21746,21752],{"data":21747,"content":21748,"nodeType":78},{},[21749],{"data":21750,"marks":21751,"value":463,"nodeType":82},{},[],{"data":21753,"content":21754,"nodeType":87},{},[21755],{"data":21756,"marks":21757,"value":470,"nodeType":82},{},[],{"metadata":21759,"sys":21762,"fields":21767},{"tags":21760,"concepts":21761},[],[],{"space":21763,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21765,"publishedVersion":62,"revision":44,"locale":29},{"sys":21764},{"type":12,"linkType":13,"id":14},{"sys":21766},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21768},{"url":486,"details":21769,"fileName":492,"contentType":493},{"size":488,"image":21770},{"width":490,"height":491},{"sys":21772,"fields":21775},{"id":21773,"createdAt":21774},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":21776,"slug":21777,"articleIntro":21776,"category":21778},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[21779],{"metadata":21780,"sys":21783,"fields":21790},{"tags":21781,"concepts":21782},[],[],{"space":21784,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21786,"publishedVersion":442,"revision":62,"contentType":21788,"locale":29},{"sys":21785},{"type":12,"linkType":13,"id":14},{"sys":21787},{"id":21,"type":12,"linkType":22},{"sys":21789},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21791,"metaTitle":452,"metaDescription":453,"mainTitle":21792,"subtitle":471,"heroImage":21807,"ctaButton":494,"ctaLink":495},[451],{"data":21793,"content":21794,"nodeType":74},{},[21795,21801],{"data":21796,"content":21797,"nodeType":78},{},[21798],{"data":21799,"marks":21800,"value":463,"nodeType":82},{},[],{"data":21802,"content":21803,"nodeType":87},{},[21804],{"data":21805,"marks":21806,"value":470,"nodeType":82},{},[],{"metadata":21808,"sys":21811,"fields":21816},{"tags":21809,"concepts":21810},[],[],{"space":21812,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21814,"publishedVersion":62,"revision":44,"locale":29},{"sys":21813},{"type":12,"linkType":13,"id":14},{"sys":21815},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21817},{"url":486,"details":21818,"fileName":492,"contentType":493},{"size":488,"image":21819},{"width":490,"height":491},{"sys":21821,"fields":21824},{"id":21822,"createdAt":21823},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":21825,"slug":21826,"articleIntro":-1,"category":21827},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[21828],{"metadata":21829,"sys":21832,"fields":21839},{"tags":21830,"concepts":21831},[],[],{"space":21833,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21835,"publishedVersion":442,"revision":62,"contentType":21837,"locale":29},{"sys":21834},{"type":12,"linkType":13,"id":14},{"sys":21836},{"id":21,"type":12,"linkType":22},{"sys":21838},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21840,"metaTitle":452,"metaDescription":453,"mainTitle":21841,"subtitle":471,"heroImage":21856,"ctaButton":494,"ctaLink":495},[451],{"data":21842,"content":21843,"nodeType":74},{},[21844,21850],{"data":21845,"content":21846,"nodeType":78},{},[21847],{"data":21848,"marks":21849,"value":463,"nodeType":82},{},[],{"data":21851,"content":21852,"nodeType":87},{},[21853],{"data":21854,"marks":21855,"value":470,"nodeType":82},{},[],{"metadata":21857,"sys":21860,"fields":21865},{"tags":21858,"concepts":21859},[],[],{"space":21861,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21863,"publishedVersion":62,"revision":44,"locale":29},{"sys":21862},{"type":12,"linkType":13,"id":14},{"sys":21864},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21866},{"url":486,"details":21867,"fileName":492,"contentType":493},{"size":488,"image":21868},{"width":490,"height":491},{"sys":21870,"fields":21873},{"id":21871,"createdAt":21872},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21874,"slug":21875,"articleIntro":21874,"category":21876},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21877],{"metadata":21878,"sys":21881,"fields":21888},{"tags":21879,"concepts":21880},[],[],{"space":21882,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21884,"publishedVersion":442,"revision":62,"contentType":21886,"locale":29},{"sys":21883},{"type":12,"linkType":13,"id":14},{"sys":21885},{"id":21,"type":12,"linkType":22},{"sys":21887},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21889,"metaTitle":452,"metaDescription":453,"mainTitle":21890,"subtitle":471,"heroImage":21905,"ctaButton":494,"ctaLink":495},[451],{"data":21891,"content":21892,"nodeType":74},{},[21893,21899],{"data":21894,"content":21895,"nodeType":78},{},[21896],{"data":21897,"marks":21898,"value":463,"nodeType":82},{},[],{"data":21900,"content":21901,"nodeType":87},{},[21902],{"data":21903,"marks":21904,"value":470,"nodeType":82},{},[],{"metadata":21906,"sys":21909,"fields":21914},{"tags":21907,"concepts":21908},[],[],{"space":21910,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21912,"publishedVersion":62,"revision":44,"locale":29},{"sys":21911},{"type":12,"linkType":13,"id":14},{"sys":21913},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21915},{"url":486,"details":21916,"fileName":492,"contentType":493},{"size":488,"image":21917},{"width":490,"height":491},{"sys":21919,"fields":21922},{"id":21920,"createdAt":21921},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":21923,"slug":21924,"articleIntro":21923,"category":21925},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[21926],{"metadata":21927,"sys":21930,"fields":21937},{"tags":21928,"concepts":21929},[],[],{"space":21931,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21933,"publishedVersion":442,"revision":62,"contentType":21935,"locale":29},{"sys":21932},{"type":12,"linkType":13,"id":14},{"sys":21934},{"id":21,"type":12,"linkType":22},{"sys":21936},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21938,"metaTitle":452,"metaDescription":453,"mainTitle":21939,"subtitle":471,"heroImage":21954,"ctaButton":494,"ctaLink":495},[451],{"data":21940,"content":21941,"nodeType":74},{},[21942,21948],{"data":21943,"content":21944,"nodeType":78},{},[21945],{"data":21946,"marks":21947,"value":463,"nodeType":82},{},[],{"data":21949,"content":21950,"nodeType":87},{},[21951],{"data":21952,"marks":21953,"value":470,"nodeType":82},{},[],{"metadata":21955,"sys":21958,"fields":21963},{"tags":21956,"concepts":21957},[],[],{"space":21959,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":21961,"publishedVersion":62,"revision":44,"locale":29},{"sys":21960},{"type":12,"linkType":13,"id":14},{"sys":21962},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":21964},{"url":486,"details":21965,"fileName":492,"contentType":493},{"size":488,"image":21966},{"width":490,"height":491},{"sys":21968,"fields":21971},{"id":21969,"createdAt":21970},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":21972,"slug":21973,"articleIntro":21972,"category":21974},"206 - Droit au bail","compte-206-droit-au-bail",[21975],{"metadata":21976,"sys":21979,"fields":21986},{"tags":21977,"concepts":21978},[],[],{"space":21980,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":21982,"publishedVersion":442,"revision":62,"contentType":21984,"locale":29},{"sys":21981},{"type":12,"linkType":13,"id":14},{"sys":21983},{"id":21,"type":12,"linkType":22},{"sys":21985},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":21987,"metaTitle":452,"metaDescription":453,"mainTitle":21988,"subtitle":471,"heroImage":22003,"ctaButton":494,"ctaLink":495},[451],{"data":21989,"content":21990,"nodeType":74},{},[21991,21997],{"data":21992,"content":21993,"nodeType":78},{},[21994],{"data":21995,"marks":21996,"value":463,"nodeType":82},{},[],{"data":21998,"content":21999,"nodeType":87},{},[22000],{"data":22001,"marks":22002,"value":470,"nodeType":82},{},[],{"metadata":22004,"sys":22007,"fields":22012},{"tags":22005,"concepts":22006},[],[],{"space":22008,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22010,"publishedVersion":62,"revision":44,"locale":29},{"sys":22009},{"type":12,"linkType":13,"id":14},{"sys":22011},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22013},{"url":486,"details":22014,"fileName":492,"contentType":493},{"size":488,"image":22015},{"width":490,"height":491},{"sys":22017,"fields":22020},{"id":22018,"createdAt":22019},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":22021,"slug":22022,"articleIntro":22021,"category":22023},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[22024],{"metadata":22025,"sys":22028,"fields":22035},{"tags":22026,"concepts":22027},[],[],{"space":22029,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22031,"publishedVersion":442,"revision":62,"contentType":22033,"locale":29},{"sys":22030},{"type":12,"linkType":13,"id":14},{"sys":22032},{"id":21,"type":12,"linkType":22},{"sys":22034},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22036,"metaTitle":452,"metaDescription":453,"mainTitle":22037,"subtitle":471,"heroImage":22052,"ctaButton":494,"ctaLink":495},[451],{"data":22038,"content":22039,"nodeType":74},{},[22040,22046],{"data":22041,"content":22042,"nodeType":78},{},[22043],{"data":22044,"marks":22045,"value":463,"nodeType":82},{},[],{"data":22047,"content":22048,"nodeType":87},{},[22049],{"data":22050,"marks":22051,"value":470,"nodeType":82},{},[],{"metadata":22053,"sys":22056,"fields":22061},{"tags":22054,"concepts":22055},[],[],{"space":22057,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22059,"publishedVersion":62,"revision":44,"locale":29},{"sys":22058},{"type":12,"linkType":13,"id":14},{"sys":22060},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22062},{"url":486,"details":22063,"fileName":492,"contentType":493},{"size":488,"image":22064},{"width":490,"height":491},{"sys":22066,"fields":22069},{"id":22067,"createdAt":22068},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":22070,"slug":22071,"articleIntro":22070,"category":22072},"4551 - Principal","compte-4551-principal",[22073],{"metadata":22074,"sys":22077,"fields":22084},{"tags":22075,"concepts":22076},[],[],{"space":22078,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22080,"publishedVersion":442,"revision":62,"contentType":22082,"locale":29},{"sys":22079},{"type":12,"linkType":13,"id":14},{"sys":22081},{"id":21,"type":12,"linkType":22},{"sys":22083},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22085,"metaTitle":452,"metaDescription":453,"mainTitle":22086,"subtitle":471,"heroImage":22101,"ctaButton":494,"ctaLink":495},[451],{"data":22087,"content":22088,"nodeType":74},{},[22089,22095],{"data":22090,"content":22091,"nodeType":78},{},[22092],{"data":22093,"marks":22094,"value":463,"nodeType":82},{},[],{"data":22096,"content":22097,"nodeType":87},{},[22098],{"data":22099,"marks":22100,"value":470,"nodeType":82},{},[],{"metadata":22102,"sys":22105,"fields":22110},{"tags":22103,"concepts":22104},[],[],{"space":22106,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22108,"publishedVersion":62,"revision":44,"locale":29},{"sys":22107},{"type":12,"linkType":13,"id":14},{"sys":22109},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22111},{"url":486,"details":22112,"fileName":492,"contentType":493},{"size":488,"image":22113},{"width":490,"height":491},{"sys":22115,"fields":22118},{"id":22116,"createdAt":22117},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":22119,"slug":22120,"articleIntro":-1,"category":22121},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[22122],{"metadata":22123,"sys":22126,"fields":22133},{"tags":22124,"concepts":22125},[],[],{"space":22127,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22129,"publishedVersion":442,"revision":62,"contentType":22131,"locale":29},{"sys":22128},{"type":12,"linkType":13,"id":14},{"sys":22130},{"id":21,"type":12,"linkType":22},{"sys":22132},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22134,"metaTitle":452,"metaDescription":453,"mainTitle":22135,"subtitle":471,"heroImage":22150,"ctaButton":494,"ctaLink":495},[451],{"data":22136,"content":22137,"nodeType":74},{},[22138,22144],{"data":22139,"content":22140,"nodeType":78},{},[22141],{"data":22142,"marks":22143,"value":463,"nodeType":82},{},[],{"data":22145,"content":22146,"nodeType":87},{},[22147],{"data":22148,"marks":22149,"value":470,"nodeType":82},{},[],{"metadata":22151,"sys":22154,"fields":22159},{"tags":22152,"concepts":22153},[],[],{"space":22155,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22157,"publishedVersion":62,"revision":44,"locale":29},{"sys":22156},{"type":12,"linkType":13,"id":14},{"sys":22158},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22160},{"url":486,"details":22161,"fileName":492,"contentType":493},{"size":488,"image":22162},{"width":490,"height":491},{"sys":22164,"fields":22167},{"id":22165,"createdAt":22166},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22168,"slug":22169,"articleIntro":22168,"category":22170},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22171],{"metadata":22172,"sys":22175,"fields":22182},{"tags":22173,"concepts":22174},[],[],{"space":22176,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22178,"publishedVersion":442,"revision":62,"contentType":22180,"locale":29},{"sys":22177},{"type":12,"linkType":13,"id":14},{"sys":22179},{"id":21,"type":12,"linkType":22},{"sys":22181},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22183,"metaTitle":452,"metaDescription":453,"mainTitle":22184,"subtitle":471,"heroImage":22199,"ctaButton":494,"ctaLink":495},[451],{"data":22185,"content":22186,"nodeType":74},{},[22187,22193],{"data":22188,"content":22189,"nodeType":78},{},[22190],{"data":22191,"marks":22192,"value":463,"nodeType":82},{},[],{"data":22194,"content":22195,"nodeType":87},{},[22196],{"data":22197,"marks":22198,"value":470,"nodeType":82},{},[],{"metadata":22200,"sys":22203,"fields":22208},{"tags":22201,"concepts":22202},[],[],{"space":22204,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22206,"publishedVersion":62,"revision":44,"locale":29},{"sys":22205},{"type":12,"linkType":13,"id":14},{"sys":22207},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22209},{"url":486,"details":22210,"fileName":492,"contentType":493},{"size":488,"image":22211},{"width":490,"height":491},{"sys":22213,"fields":22216},{"id":22214,"createdAt":22215},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":22217,"slug":22218,"articleIntro":22217,"category":22219},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[22220],{"metadata":22221,"sys":22224,"fields":22231},{"tags":22222,"concepts":22223},[],[],{"space":22225,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22227,"publishedVersion":442,"revision":62,"contentType":22229,"locale":29},{"sys":22226},{"type":12,"linkType":13,"id":14},{"sys":22228},{"id":21,"type":12,"linkType":22},{"sys":22230},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22232,"metaTitle":452,"metaDescription":453,"mainTitle":22233,"subtitle":471,"heroImage":22248,"ctaButton":494,"ctaLink":495},[451],{"data":22234,"content":22235,"nodeType":74},{},[22236,22242],{"data":22237,"content":22238,"nodeType":78},{},[22239],{"data":22240,"marks":22241,"value":463,"nodeType":82},{},[],{"data":22243,"content":22244,"nodeType":87},{},[22245],{"data":22246,"marks":22247,"value":470,"nodeType":82},{},[],{"metadata":22249,"sys":22252,"fields":22257},{"tags":22250,"concepts":22251},[],[],{"space":22253,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22255,"publishedVersion":62,"revision":44,"locale":29},{"sys":22254},{"type":12,"linkType":13,"id":14},{"sys":22256},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22258},{"url":486,"details":22259,"fileName":492,"contentType":493},{"size":488,"image":22260},{"width":490,"height":491},{"sys":22262,"fields":22265},{"id":22263,"createdAt":22264},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":22266,"slug":22267,"articleIntro":-1,"category":22268},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[22269],{"metadata":22270,"sys":22273,"fields":22280},{"tags":22271,"concepts":22272},[],[],{"space":22274,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22276,"publishedVersion":442,"revision":62,"contentType":22278,"locale":29},{"sys":22275},{"type":12,"linkType":13,"id":14},{"sys":22277},{"id":21,"type":12,"linkType":22},{"sys":22279},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22281,"metaTitle":452,"metaDescription":453,"mainTitle":22282,"subtitle":471,"heroImage":22297,"ctaButton":494,"ctaLink":495},[451],{"data":22283,"content":22284,"nodeType":74},{},[22285,22291],{"data":22286,"content":22287,"nodeType":78},{},[22288],{"data":22289,"marks":22290,"value":463,"nodeType":82},{},[],{"data":22292,"content":22293,"nodeType":87},{},[22294],{"data":22295,"marks":22296,"value":470,"nodeType":82},{},[],{"metadata":22298,"sys":22301,"fields":22306},{"tags":22299,"concepts":22300},[],[],{"space":22302,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22304,"publishedVersion":62,"revision":44,"locale":29},{"sys":22303},{"type":12,"linkType":13,"id":14},{"sys":22305},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22307},{"url":486,"details":22308,"fileName":492,"contentType":493},{"size":488,"image":22309},{"width":490,"height":491},{"sys":22311,"fields":22314},{"id":22312,"createdAt":22313},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":22315,"slug":22316,"articleIntro":22315,"category":22317},"6378 - Taxes diverses","compte-6378-taxes-diverses",[22318],{"metadata":22319,"sys":22322,"fields":22329},{"tags":22320,"concepts":22321},[],[],{"space":22323,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22325,"publishedVersion":442,"revision":62,"contentType":22327,"locale":29},{"sys":22324},{"type":12,"linkType":13,"id":14},{"sys":22326},{"id":21,"type":12,"linkType":22},{"sys":22328},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22330,"metaTitle":452,"metaDescription":453,"mainTitle":22331,"subtitle":471,"heroImage":22346,"ctaButton":494,"ctaLink":495},[451],{"data":22332,"content":22333,"nodeType":74},{},[22334,22340],{"data":22335,"content":22336,"nodeType":78},{},[22337],{"data":22338,"marks":22339,"value":463,"nodeType":82},{},[],{"data":22341,"content":22342,"nodeType":87},{},[22343],{"data":22344,"marks":22345,"value":470,"nodeType":82},{},[],{"metadata":22347,"sys":22350,"fields":22355},{"tags":22348,"concepts":22349},[],[],{"space":22351,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22353,"publishedVersion":62,"revision":44,"locale":29},{"sys":22352},{"type":12,"linkType":13,"id":14},{"sys":22354},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22356},{"url":486,"details":22357,"fileName":492,"contentType":493},{"size":488,"image":22358},{"width":490,"height":491},{"sys":22360,"fields":22363},{"id":22361,"createdAt":22362},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":22364,"slug":22365,"articleIntro":22364,"category":22366},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[22367],{"metadata":22368,"sys":22371,"fields":22378},{"tags":22369,"concepts":22370},[],[],{"space":22372,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22374,"publishedVersion":442,"revision":62,"contentType":22376,"locale":29},{"sys":22373},{"type":12,"linkType":13,"id":14},{"sys":22375},{"id":21,"type":12,"linkType":22},{"sys":22377},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22379,"metaTitle":452,"metaDescription":453,"mainTitle":22380,"subtitle":471,"heroImage":22395,"ctaButton":494,"ctaLink":495},[451],{"data":22381,"content":22382,"nodeType":74},{},[22383,22389],{"data":22384,"content":22385,"nodeType":78},{},[22386],{"data":22387,"marks":22388,"value":463,"nodeType":82},{},[],{"data":22390,"content":22391,"nodeType":87},{},[22392],{"data":22393,"marks":22394,"value":470,"nodeType":82},{},[],{"metadata":22396,"sys":22399,"fields":22404},{"tags":22397,"concepts":22398},[],[],{"space":22400,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22402,"publishedVersion":62,"revision":44,"locale":29},{"sys":22401},{"type":12,"linkType":13,"id":14},{"sys":22403},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22405},{"url":486,"details":22406,"fileName":492,"contentType":493},{"size":488,"image":22407},{"width":490,"height":491},{"sys":22409,"fields":22412},{"id":22410,"createdAt":22411},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":22413,"slug":22414,"articleIntro":22413,"category":22415},"Compte 6156 - Maintenance","compte-6156-maintenance",[22416],{"metadata":22417,"sys":22420,"fields":22427},{"tags":22418,"concepts":22419},[],[],{"space":22421,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22423,"publishedVersion":442,"revision":62,"contentType":22425,"locale":29},{"sys":22422},{"type":12,"linkType":13,"id":14},{"sys":22424},{"id":21,"type":12,"linkType":22},{"sys":22426},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22428,"metaTitle":452,"metaDescription":453,"mainTitle":22429,"subtitle":471,"heroImage":22444,"ctaButton":494,"ctaLink":495},[451],{"data":22430,"content":22431,"nodeType":74},{},[22432,22438],{"data":22433,"content":22434,"nodeType":78},{},[22435],{"data":22436,"marks":22437,"value":463,"nodeType":82},{},[],{"data":22439,"content":22440,"nodeType":87},{},[22441],{"data":22442,"marks":22443,"value":470,"nodeType":82},{},[],{"metadata":22445,"sys":22448,"fields":22453},{"tags":22446,"concepts":22447},[],[],{"space":22449,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22451,"publishedVersion":62,"revision":44,"locale":29},{"sys":22450},{"type":12,"linkType":13,"id":14},{"sys":22452},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22454},{"url":486,"details":22455,"fileName":492,"contentType":493},{"size":488,"image":22456},{"width":490,"height":491},{"sys":22458,"fields":22461},{"id":22459,"createdAt":22460},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":22462,"slug":22463,"articleIntro":-1,"category":22464},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[22465],{"metadata":22466,"sys":22469,"fields":22476},{"tags":22467,"concepts":22468},[],[],{"space":22470,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22472,"publishedVersion":442,"revision":62,"contentType":22474,"locale":29},{"sys":22471},{"type":12,"linkType":13,"id":14},{"sys":22473},{"id":21,"type":12,"linkType":22},{"sys":22475},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22477,"metaTitle":452,"metaDescription":453,"mainTitle":22478,"subtitle":471,"heroImage":22493,"ctaButton":494,"ctaLink":495},[451],{"data":22479,"content":22480,"nodeType":74},{},[22481,22487],{"data":22482,"content":22483,"nodeType":78},{},[22484],{"data":22485,"marks":22486,"value":463,"nodeType":82},{},[],{"data":22488,"content":22489,"nodeType":87},{},[22490],{"data":22491,"marks":22492,"value":470,"nodeType":82},{},[],{"metadata":22494,"sys":22497,"fields":22502},{"tags":22495,"concepts":22496},[],[],{"space":22498,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22500,"publishedVersion":62,"revision":44,"locale":29},{"sys":22499},{"type":12,"linkType":13,"id":14},{"sys":22501},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22503},{"url":486,"details":22504,"fileName":492,"contentType":493},{"size":488,"image":22505},{"width":490,"height":491},{"sys":22507,"fields":22510},{"id":22508,"createdAt":22509},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":22511,"slug":22512,"articleIntro":22511,"category":22513},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[22514],{"metadata":22515,"sys":22518,"fields":22525},{"tags":22516,"concepts":22517},[],[],{"space":22519,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22521,"publishedVersion":442,"revision":62,"contentType":22523,"locale":29},{"sys":22520},{"type":12,"linkType":13,"id":14},{"sys":22522},{"id":21,"type":12,"linkType":22},{"sys":22524},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22526,"metaTitle":452,"metaDescription":453,"mainTitle":22527,"subtitle":471,"heroImage":22542,"ctaButton":494,"ctaLink":495},[451],{"data":22528,"content":22529,"nodeType":74},{},[22530,22536],{"data":22531,"content":22532,"nodeType":78},{},[22533],{"data":22534,"marks":22535,"value":463,"nodeType":82},{},[],{"data":22537,"content":22538,"nodeType":87},{},[22539],{"data":22540,"marks":22541,"value":470,"nodeType":82},{},[],{"metadata":22543,"sys":22546,"fields":22551},{"tags":22544,"concepts":22545},[],[],{"space":22547,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22549,"publishedVersion":62,"revision":44,"locale":29},{"sys":22548},{"type":12,"linkType":13,"id":14},{"sys":22550},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22552},{"url":486,"details":22553,"fileName":492,"contentType":493},{"size":488,"image":22554},{"width":490,"height":491},{"sys":22556,"fields":22559},{"id":22557,"createdAt":22558},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":22560,"slug":22561,"articleIntro":-1,"category":22562},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[22563],{"metadata":22564,"sys":22567,"fields":22574},{"tags":22565,"concepts":22566},[],[],{"space":22568,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22570,"publishedVersion":442,"revision":62,"contentType":22572,"locale":29},{"sys":22569},{"type":12,"linkType":13,"id":14},{"sys":22571},{"id":21,"type":12,"linkType":22},{"sys":22573},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22575,"metaTitle":452,"metaDescription":453,"mainTitle":22576,"subtitle":471,"heroImage":22591,"ctaButton":494,"ctaLink":495},[451],{"data":22577,"content":22578,"nodeType":74},{},[22579,22585],{"data":22580,"content":22581,"nodeType":78},{},[22582],{"data":22583,"marks":22584,"value":463,"nodeType":82},{},[],{"data":22586,"content":22587,"nodeType":87},{},[22588],{"data":22589,"marks":22590,"value":470,"nodeType":82},{},[],{"metadata":22592,"sys":22595,"fields":22600},{"tags":22593,"concepts":22594},[],[],{"space":22596,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22598,"publishedVersion":62,"revision":44,"locale":29},{"sys":22597},{"type":12,"linkType":13,"id":14},{"sys":22599},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22601},{"url":486,"details":22602,"fileName":492,"contentType":493},{"size":488,"image":22603},{"width":490,"height":491},{"sys":22605,"fields":22608},{"id":22606,"createdAt":22607},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":22609,"slug":22610,"articleIntro":22609,"category":22611},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[22612],{"metadata":22613,"sys":22616,"fields":22623},{"tags":22614,"concepts":22615},[],[],{"space":22617,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22619,"publishedVersion":442,"revision":62,"contentType":22621,"locale":29},{"sys":22618},{"type":12,"linkType":13,"id":14},{"sys":22620},{"id":21,"type":12,"linkType":22},{"sys":22622},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22624,"metaTitle":452,"metaDescription":453,"mainTitle":22625,"subtitle":471,"heroImage":22640,"ctaButton":494,"ctaLink":495},[451],{"data":22626,"content":22627,"nodeType":74},{},[22628,22634],{"data":22629,"content":22630,"nodeType":78},{},[22631],{"data":22632,"marks":22633,"value":463,"nodeType":82},{},[],{"data":22635,"content":22636,"nodeType":87},{},[22637],{"data":22638,"marks":22639,"value":470,"nodeType":82},{},[],{"metadata":22641,"sys":22644,"fields":22649},{"tags":22642,"concepts":22643},[],[],{"space":22645,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22647,"publishedVersion":62,"revision":44,"locale":29},{"sys":22646},{"type":12,"linkType":13,"id":14},{"sys":22648},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22650},{"url":486,"details":22651,"fileName":492,"contentType":493},{"size":488,"image":22652},{"width":490,"height":491},{"sys":22654,"fields":22657},{"id":22655,"createdAt":22656},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":22658,"slug":22659,"articleIntro":22658,"category":22660},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[22661],{"metadata":22662,"sys":22665,"fields":22672},{"tags":22663,"concepts":22664},[],[],{"space":22666,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22668,"publishedVersion":442,"revision":62,"contentType":22670,"locale":29},{"sys":22667},{"type":12,"linkType":13,"id":14},{"sys":22669},{"id":21,"type":12,"linkType":22},{"sys":22671},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22673,"metaTitle":452,"metaDescription":453,"mainTitle":22674,"subtitle":471,"heroImage":22689,"ctaButton":494,"ctaLink":495},[451],{"data":22675,"content":22676,"nodeType":74},{},[22677,22683],{"data":22678,"content":22679,"nodeType":78},{},[22680],{"data":22681,"marks":22682,"value":463,"nodeType":82},{},[],{"data":22684,"content":22685,"nodeType":87},{},[22686],{"data":22687,"marks":22688,"value":470,"nodeType":82},{},[],{"metadata":22690,"sys":22693,"fields":22698},{"tags":22691,"concepts":22692},[],[],{"space":22694,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22696,"publishedVersion":62,"revision":44,"locale":29},{"sys":22695},{"type":12,"linkType":13,"id":14},{"sys":22697},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22699},{"url":486,"details":22700,"fileName":492,"contentType":493},{"size":488,"image":22701},{"width":490,"height":491},{"sys":22703,"fields":22706},{"id":22704,"createdAt":22705},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":22707,"slug":22708,"articleIntro":22707,"category":22709},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[22710],{"metadata":22711,"sys":22714,"fields":22721},{"tags":22712,"concepts":22713},[],[],{"space":22715,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22717,"publishedVersion":442,"revision":62,"contentType":22719,"locale":29},{"sys":22716},{"type":12,"linkType":13,"id":14},{"sys":22718},{"id":21,"type":12,"linkType":22},{"sys":22720},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22722,"metaTitle":452,"metaDescription":453,"mainTitle":22723,"subtitle":471,"heroImage":22738,"ctaButton":494,"ctaLink":495},[451],{"data":22724,"content":22725,"nodeType":74},{},[22726,22732],{"data":22727,"content":22728,"nodeType":78},{},[22729],{"data":22730,"marks":22731,"value":463,"nodeType":82},{},[],{"data":22733,"content":22734,"nodeType":87},{},[22735],{"data":22736,"marks":22737,"value":470,"nodeType":82},{},[],{"metadata":22739,"sys":22742,"fields":22747},{"tags":22740,"concepts":22741},[],[],{"space":22743,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22745,"publishedVersion":62,"revision":44,"locale":29},{"sys":22744},{"type":12,"linkType":13,"id":14},{"sys":22746},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22748},{"url":486,"details":22749,"fileName":492,"contentType":493},{"size":488,"image":22750},{"width":490,"height":491},{"sys":22752,"fields":22755},{"id":22753,"createdAt":22754},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":22756,"slug":22757,"articleIntro":-1,"category":22758},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[22759],{"metadata":22760,"sys":22763,"fields":22770},{"tags":22761,"concepts":22762},[],[],{"space":22764,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22766,"publishedVersion":442,"revision":62,"contentType":22768,"locale":29},{"sys":22765},{"type":12,"linkType":13,"id":14},{"sys":22767},{"id":21,"type":12,"linkType":22},{"sys":22769},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22771,"metaTitle":452,"metaDescription":453,"mainTitle":22772,"subtitle":471,"heroImage":22787,"ctaButton":494,"ctaLink":495},[451],{"data":22773,"content":22774,"nodeType":74},{},[22775,22781],{"data":22776,"content":22777,"nodeType":78},{},[22778],{"data":22779,"marks":22780,"value":463,"nodeType":82},{},[],{"data":22782,"content":22783,"nodeType":87},{},[22784],{"data":22785,"marks":22786,"value":470,"nodeType":82},{},[],{"metadata":22788,"sys":22791,"fields":22796},{"tags":22789,"concepts":22790},[],[],{"space":22792,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22794,"publishedVersion":62,"revision":44,"locale":29},{"sys":22793},{"type":12,"linkType":13,"id":14},{"sys":22795},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22797},{"url":486,"details":22798,"fileName":492,"contentType":493},{"size":488,"image":22799},{"width":490,"height":491},{"sys":22801,"fields":22804},{"id":22802,"createdAt":22803},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":22805,"slug":22806,"articleIntro":-1,"category":22807},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[22808],{"metadata":22809,"sys":22812,"fields":22819},{"tags":22810,"concepts":22811},[],[],{"space":22813,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22815,"publishedVersion":442,"revision":62,"contentType":22817,"locale":29},{"sys":22814},{"type":12,"linkType":13,"id":14},{"sys":22816},{"id":21,"type":12,"linkType":22},{"sys":22818},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22820,"metaTitle":452,"metaDescription":453,"mainTitle":22821,"subtitle":471,"heroImage":22836,"ctaButton":494,"ctaLink":495},[451],{"data":22822,"content":22823,"nodeType":74},{},[22824,22830],{"data":22825,"content":22826,"nodeType":78},{},[22827],{"data":22828,"marks":22829,"value":463,"nodeType":82},{},[],{"data":22831,"content":22832,"nodeType":87},{},[22833],{"data":22834,"marks":22835,"value":470,"nodeType":82},{},[],{"metadata":22837,"sys":22840,"fields":22845},{"tags":22838,"concepts":22839},[],[],{"space":22841,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22843,"publishedVersion":62,"revision":44,"locale":29},{"sys":22842},{"type":12,"linkType":13,"id":14},{"sys":22844},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22846},{"url":486,"details":22847,"fileName":492,"contentType":493},{"size":488,"image":22848},{"width":490,"height":491},{"sys":22850,"fields":22853},{"id":22851,"createdAt":22852},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":22854,"slug":22855,"articleIntro":22854,"category":22856},"6161 - Multirisques","compte-6161-multirisques",[22857],{"metadata":22858,"sys":22861,"fields":22868},{"tags":22859,"concepts":22860},[],[],{"space":22862,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22864,"publishedVersion":442,"revision":62,"contentType":22866,"locale":29},{"sys":22863},{"type":12,"linkType":13,"id":14},{"sys":22865},{"id":21,"type":12,"linkType":22},{"sys":22867},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22869,"metaTitle":452,"metaDescription":453,"mainTitle":22870,"subtitle":471,"heroImage":22885,"ctaButton":494,"ctaLink":495},[451],{"data":22871,"content":22872,"nodeType":74},{},[22873,22879],{"data":22874,"content":22875,"nodeType":78},{},[22876],{"data":22877,"marks":22878,"value":463,"nodeType":82},{},[],{"data":22880,"content":22881,"nodeType":87},{},[22882],{"data":22883,"marks":22884,"value":470,"nodeType":82},{},[],{"metadata":22886,"sys":22889,"fields":22894},{"tags":22887,"concepts":22888},[],[],{"space":22890,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22892,"publishedVersion":62,"revision":44,"locale":29},{"sys":22891},{"type":12,"linkType":13,"id":14},{"sys":22893},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22895},{"url":486,"details":22896,"fileName":492,"contentType":493},{"size":488,"image":22897},{"width":490,"height":491},{"sys":22899,"fields":22902},{"id":22900,"createdAt":22901},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":22903,"slug":22904,"articleIntro":22903,"category":22905},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[22906],{"metadata":22907,"sys":22910,"fields":22917},{"tags":22908,"concepts":22909},[],[],{"space":22911,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22913,"publishedVersion":442,"revision":62,"contentType":22915,"locale":29},{"sys":22912},{"type":12,"linkType":13,"id":14},{"sys":22914},{"id":21,"type":12,"linkType":22},{"sys":22916},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22918,"metaTitle":452,"metaDescription":453,"mainTitle":22919,"subtitle":471,"heroImage":22934,"ctaButton":494,"ctaLink":495},[451],{"data":22920,"content":22921,"nodeType":74},{},[22922,22928],{"data":22923,"content":22924,"nodeType":78},{},[22925],{"data":22926,"marks":22927,"value":463,"nodeType":82},{},[],{"data":22929,"content":22930,"nodeType":87},{},[22931],{"data":22932,"marks":22933,"value":470,"nodeType":82},{},[],{"metadata":22935,"sys":22938,"fields":22943},{"tags":22936,"concepts":22937},[],[],{"space":22939,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22941,"publishedVersion":62,"revision":44,"locale":29},{"sys":22940},{"type":12,"linkType":13,"id":14},{"sys":22942},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22944},{"url":486,"details":22945,"fileName":492,"contentType":493},{"size":488,"image":22946},{"width":490,"height":491},{"sys":22948,"fields":22951},{"id":22949,"createdAt":22950},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":22952,"slug":22953,"articleIntro":22952,"category":22954},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[22955],{"metadata":22956,"sys":22959,"fields":22966},{"tags":22957,"concepts":22958},[],[],{"space":22960,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":22962,"publishedVersion":442,"revision":62,"contentType":22964,"locale":29},{"sys":22961},{"type":12,"linkType":13,"id":14},{"sys":22963},{"id":21,"type":12,"linkType":22},{"sys":22965},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":22967,"metaTitle":452,"metaDescription":453,"mainTitle":22968,"subtitle":471,"heroImage":22983,"ctaButton":494,"ctaLink":495},[451],{"data":22969,"content":22970,"nodeType":74},{},[22971,22977],{"data":22972,"content":22973,"nodeType":78},{},[22974],{"data":22975,"marks":22976,"value":463,"nodeType":82},{},[],{"data":22978,"content":22979,"nodeType":87},{},[22980],{"data":22981,"marks":22982,"value":470,"nodeType":82},{},[],{"metadata":22984,"sys":22987,"fields":22992},{"tags":22985,"concepts":22986},[],[],{"space":22988,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":22990,"publishedVersion":62,"revision":44,"locale":29},{"sys":22989},{"type":12,"linkType":13,"id":14},{"sys":22991},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":22993},{"url":486,"details":22994,"fileName":492,"contentType":493},{"size":488,"image":22995},{"width":490,"height":491},{"sys":22997,"fields":23000},{"id":22998,"createdAt":22999},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":23001,"slug":23002,"articleIntro":23001,"category":23003},"475 - Comptes d'attente","compte-475-comptes-d-attente",[23004],{"metadata":23005,"sys":23008,"fields":23015},{"tags":23006,"concepts":23007},[],[],{"space":23009,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23011,"publishedVersion":442,"revision":62,"contentType":23013,"locale":29},{"sys":23010},{"type":12,"linkType":13,"id":14},{"sys":23012},{"id":21,"type":12,"linkType":22},{"sys":23014},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23016,"metaTitle":452,"metaDescription":453,"mainTitle":23017,"subtitle":471,"heroImage":23032,"ctaButton":494,"ctaLink":495},[451],{"data":23018,"content":23019,"nodeType":74},{},[23020,23026],{"data":23021,"content":23022,"nodeType":78},{},[23023],{"data":23024,"marks":23025,"value":463,"nodeType":82},{},[],{"data":23027,"content":23028,"nodeType":87},{},[23029],{"data":23030,"marks":23031,"value":470,"nodeType":82},{},[],{"metadata":23033,"sys":23036,"fields":23041},{"tags":23034,"concepts":23035},[],[],{"space":23037,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23039,"publishedVersion":62,"revision":44,"locale":29},{"sys":23038},{"type":12,"linkType":13,"id":14},{"sys":23040},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23042},{"url":486,"details":23043,"fileName":492,"contentType":493},{"size":488,"image":23044},{"width":490,"height":491},{"sys":23046,"fields":23049},{"id":23047,"createdAt":23048},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":23050,"slug":23051,"articleIntro":23050,"category":23052},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[23053],{"metadata":23054,"sys":23057,"fields":23064},{"tags":23055,"concepts":23056},[],[],{"space":23058,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23060,"publishedVersion":442,"revision":62,"contentType":23062,"locale":29},{"sys":23059},{"type":12,"linkType":13,"id":14},{"sys":23061},{"id":21,"type":12,"linkType":22},{"sys":23063},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23065,"metaTitle":452,"metaDescription":453,"mainTitle":23066,"subtitle":471,"heroImage":23081,"ctaButton":494,"ctaLink":495},[451],{"data":23067,"content":23068,"nodeType":74},{},[23069,23075],{"data":23070,"content":23071,"nodeType":78},{},[23072],{"data":23073,"marks":23074,"value":463,"nodeType":82},{},[],{"data":23076,"content":23077,"nodeType":87},{},[23078],{"data":23079,"marks":23080,"value":470,"nodeType":82},{},[],{"metadata":23082,"sys":23085,"fields":23090},{"tags":23083,"concepts":23084},[],[],{"space":23086,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23088,"publishedVersion":62,"revision":44,"locale":29},{"sys":23087},{"type":12,"linkType":13,"id":14},{"sys":23089},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23091},{"url":486,"details":23092,"fileName":492,"contentType":493},{"size":488,"image":23093},{"width":490,"height":491},{"sys":23095,"fields":23098},{"id":23096,"createdAt":23097},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":23099,"slug":23100,"articleIntro":23099,"category":23101},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[23102],{"metadata":23103,"sys":23106,"fields":23113},{"tags":23104,"concepts":23105},[],[],{"space":23107,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23109,"publishedVersion":442,"revision":62,"contentType":23111,"locale":29},{"sys":23108},{"type":12,"linkType":13,"id":14},{"sys":23110},{"id":21,"type":12,"linkType":22},{"sys":23112},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23114,"metaTitle":452,"metaDescription":453,"mainTitle":23115,"subtitle":471,"heroImage":23130,"ctaButton":494,"ctaLink":495},[451],{"data":23116,"content":23117,"nodeType":74},{},[23118,23124],{"data":23119,"content":23120,"nodeType":78},{},[23121],{"data":23122,"marks":23123,"value":463,"nodeType":82},{},[],{"data":23125,"content":23126,"nodeType":87},{},[23127],{"data":23128,"marks":23129,"value":470,"nodeType":82},{},[],{"metadata":23131,"sys":23134,"fields":23139},{"tags":23132,"concepts":23133},[],[],{"space":23135,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23137,"publishedVersion":62,"revision":44,"locale":29},{"sys":23136},{"type":12,"linkType":13,"id":14},{"sys":23138},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23140},{"url":486,"details":23141,"fileName":492,"contentType":493},{"size":488,"image":23142},{"width":490,"height":491},{"sys":23144,"fields":23147},{"id":23145,"createdAt":23146},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":23148,"slug":23149,"articleIntro":23148,"category":23150},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[23151],{"metadata":23152,"sys":23155,"fields":23162},{"tags":23153,"concepts":23154},[],[],{"space":23156,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23158,"publishedVersion":442,"revision":62,"contentType":23160,"locale":29},{"sys":23157},{"type":12,"linkType":13,"id":14},{"sys":23159},{"id":21,"type":12,"linkType":22},{"sys":23161},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23163,"metaTitle":452,"metaDescription":453,"mainTitle":23164,"subtitle":471,"heroImage":23179,"ctaButton":494,"ctaLink":495},[451],{"data":23165,"content":23166,"nodeType":74},{},[23167,23173],{"data":23168,"content":23169,"nodeType":78},{},[23170],{"data":23171,"marks":23172,"value":463,"nodeType":82},{},[],{"data":23174,"content":23175,"nodeType":87},{},[23176],{"data":23177,"marks":23178,"value":470,"nodeType":82},{},[],{"metadata":23180,"sys":23183,"fields":23188},{"tags":23181,"concepts":23182},[],[],{"space":23184,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23186,"publishedVersion":62,"revision":44,"locale":29},{"sys":23185},{"type":12,"linkType":13,"id":14},{"sys":23187},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23189},{"url":486,"details":23190,"fileName":492,"contentType":493},{"size":488,"image":23191},{"width":490,"height":491},{"sys":23193,"fields":23196},{"id":23194,"createdAt":23195},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":23197,"slug":23198,"articleIntro":23197,"category":23199},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[23200],{"metadata":23201,"sys":23204,"fields":23211},{"tags":23202,"concepts":23203},[],[],{"space":23205,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23207,"publishedVersion":442,"revision":62,"contentType":23209,"locale":29},{"sys":23206},{"type":12,"linkType":13,"id":14},{"sys":23208},{"id":21,"type":12,"linkType":22},{"sys":23210},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23212,"metaTitle":452,"metaDescription":453,"mainTitle":23213,"subtitle":471,"heroImage":23228,"ctaButton":494,"ctaLink":495},[451],{"data":23214,"content":23215,"nodeType":74},{},[23216,23222],{"data":23217,"content":23218,"nodeType":78},{},[23219],{"data":23220,"marks":23221,"value":463,"nodeType":82},{},[],{"data":23223,"content":23224,"nodeType":87},{},[23225],{"data":23226,"marks":23227,"value":470,"nodeType":82},{},[],{"metadata":23229,"sys":23232,"fields":23237},{"tags":23230,"concepts":23231},[],[],{"space":23233,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23235,"publishedVersion":62,"revision":44,"locale":29},{"sys":23234},{"type":12,"linkType":13,"id":14},{"sys":23236},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23238},{"url":486,"details":23239,"fileName":492,"contentType":493},{"size":488,"image":23240},{"width":490,"height":491},{"sys":23242,"fields":23245},{"id":23243,"createdAt":23244},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":23246,"slug":23247,"articleIntro":23246,"category":23248},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[23249],{"metadata":23250,"sys":23253,"fields":23260},{"tags":23251,"concepts":23252},[],[],{"space":23254,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23256,"publishedVersion":442,"revision":62,"contentType":23258,"locale":29},{"sys":23255},{"type":12,"linkType":13,"id":14},{"sys":23257},{"id":21,"type":12,"linkType":22},{"sys":23259},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23261,"metaTitle":452,"metaDescription":453,"mainTitle":23262,"subtitle":471,"heroImage":23277,"ctaButton":494,"ctaLink":495},[451],{"data":23263,"content":23264,"nodeType":74},{},[23265,23271],{"data":23266,"content":23267,"nodeType":78},{},[23268],{"data":23269,"marks":23270,"value":463,"nodeType":82},{},[],{"data":23272,"content":23273,"nodeType":87},{},[23274],{"data":23275,"marks":23276,"value":470,"nodeType":82},{},[],{"metadata":23278,"sys":23281,"fields":23286},{"tags":23279,"concepts":23280},[],[],{"space":23282,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23284,"publishedVersion":62,"revision":44,"locale":29},{"sys":23283},{"type":12,"linkType":13,"id":14},{"sys":23285},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23287},{"url":486,"details":23288,"fileName":492,"contentType":493},{"size":488,"image":23289},{"width":490,"height":491},{"sys":23291,"fields":23294},{"id":23292,"createdAt":23293},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":23295,"slug":23296,"articleIntro":23295,"category":23297},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[23298],{"metadata":23299,"sys":23302,"fields":23309},{"tags":23300,"concepts":23301},[],[],{"space":23303,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23305,"publishedVersion":442,"revision":62,"contentType":23307,"locale":29},{"sys":23304},{"type":12,"linkType":13,"id":14},{"sys":23306},{"id":21,"type":12,"linkType":22},{"sys":23308},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23310,"metaTitle":452,"metaDescription":453,"mainTitle":23311,"subtitle":471,"heroImage":23326,"ctaButton":494,"ctaLink":495},[451],{"data":23312,"content":23313,"nodeType":74},{},[23314,23320],{"data":23315,"content":23316,"nodeType":78},{},[23317],{"data":23318,"marks":23319,"value":463,"nodeType":82},{},[],{"data":23321,"content":23322,"nodeType":87},{},[23323],{"data":23324,"marks":23325,"value":470,"nodeType":82},{},[],{"metadata":23327,"sys":23330,"fields":23335},{"tags":23328,"concepts":23329},[],[],{"space":23331,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23333,"publishedVersion":62,"revision":44,"locale":29},{"sys":23332},{"type":12,"linkType":13,"id":14},{"sys":23334},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23336},{"url":486,"details":23337,"fileName":492,"contentType":493},{"size":488,"image":23338},{"width":490,"height":491},{"sys":23340,"fields":23343},{"id":23341,"createdAt":23342},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":23344,"slug":23345,"articleIntro":23344,"category":23346},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[23347],{"metadata":23348,"sys":23351,"fields":23358},{"tags":23349,"concepts":23350},[],[],{"space":23352,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23354,"publishedVersion":442,"revision":62,"contentType":23356,"locale":29},{"sys":23353},{"type":12,"linkType":13,"id":14},{"sys":23355},{"id":21,"type":12,"linkType":22},{"sys":23357},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23359,"metaTitle":452,"metaDescription":453,"mainTitle":23360,"subtitle":471,"heroImage":23375,"ctaButton":494,"ctaLink":495},[451],{"data":23361,"content":23362,"nodeType":74},{},[23363,23369],{"data":23364,"content":23365,"nodeType":78},{},[23366],{"data":23367,"marks":23368,"value":463,"nodeType":82},{},[],{"data":23370,"content":23371,"nodeType":87},{},[23372],{"data":23373,"marks":23374,"value":470,"nodeType":82},{},[],{"metadata":23376,"sys":23379,"fields":23384},{"tags":23377,"concepts":23378},[],[],{"space":23380,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23382,"publishedVersion":62,"revision":44,"locale":29},{"sys":23381},{"type":12,"linkType":13,"id":14},{"sys":23383},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23385},{"url":486,"details":23386,"fileName":492,"contentType":493},{"size":488,"image":23387},{"width":490,"height":491},{"sys":23389,"fields":23392},{"id":23390,"createdAt":23391},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":23393,"slug":23394,"articleIntro":-1,"category":23395},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[23396],{"metadata":23397,"sys":23400,"fields":23407},{"tags":23398,"concepts":23399},[],[],{"space":23401,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23403,"publishedVersion":442,"revision":62,"contentType":23405,"locale":29},{"sys":23402},{"type":12,"linkType":13,"id":14},{"sys":23404},{"id":21,"type":12,"linkType":22},{"sys":23406},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23408,"metaTitle":452,"metaDescription":453,"mainTitle":23409,"subtitle":471,"heroImage":23424,"ctaButton":494,"ctaLink":495},[451],{"data":23410,"content":23411,"nodeType":74},{},[23412,23418],{"data":23413,"content":23414,"nodeType":78},{},[23415],{"data":23416,"marks":23417,"value":463,"nodeType":82},{},[],{"data":23419,"content":23420,"nodeType":87},{},[23421],{"data":23422,"marks":23423,"value":470,"nodeType":82},{},[],{"metadata":23425,"sys":23428,"fields":23433},{"tags":23426,"concepts":23427},[],[],{"space":23429,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23431,"publishedVersion":62,"revision":44,"locale":29},{"sys":23430},{"type":12,"linkType":13,"id":14},{"sys":23432},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23434},{"url":486,"details":23435,"fileName":492,"contentType":493},{"size":488,"image":23436},{"width":490,"height":491},{"sys":23438,"fields":23441},{"id":23439,"createdAt":23440},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":23442,"slug":23443,"articleIntro":23444,"category":23445},"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.",[23446],{"metadata":23447,"sys":23450,"fields":23457},{"tags":23448,"concepts":23449},[],[],{"space":23451,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23453,"publishedVersion":442,"revision":62,"contentType":23455,"locale":29},{"sys":23452},{"type":12,"linkType":13,"id":14},{"sys":23454},{"id":21,"type":12,"linkType":22},{"sys":23456},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23458,"metaTitle":452,"metaDescription":453,"mainTitle":23459,"subtitle":471,"heroImage":23474,"ctaButton":494,"ctaLink":495},[451],{"data":23460,"content":23461,"nodeType":74},{},[23462,23468],{"data":23463,"content":23464,"nodeType":78},{},[23465],{"data":23466,"marks":23467,"value":463,"nodeType":82},{},[],{"data":23469,"content":23470,"nodeType":87},{},[23471],{"data":23472,"marks":23473,"value":470,"nodeType":82},{},[],{"metadata":23475,"sys":23478,"fields":23483},{"tags":23476,"concepts":23477},[],[],{"space":23479,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23481,"publishedVersion":62,"revision":44,"locale":29},{"sys":23480},{"type":12,"linkType":13,"id":14},{"sys":23482},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23484},{"url":486,"details":23485,"fileName":492,"contentType":493},{"size":488,"image":23486},{"width":490,"height":491},{"sys":23488,"fields":23491},{"id":23489,"createdAt":23490},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":23492,"slug":23493,"articleIntro":23492,"category":23494},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[23495],{"metadata":23496,"sys":23499,"fields":23506},{"tags":23497,"concepts":23498},[],[],{"space":23500,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23502,"publishedVersion":442,"revision":62,"contentType":23504,"locale":29},{"sys":23501},{"type":12,"linkType":13,"id":14},{"sys":23503},{"id":21,"type":12,"linkType":22},{"sys":23505},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23507,"metaTitle":452,"metaDescription":453,"mainTitle":23508,"subtitle":471,"heroImage":23523,"ctaButton":494,"ctaLink":495},[451],{"data":23509,"content":23510,"nodeType":74},{},[23511,23517],{"data":23512,"content":23513,"nodeType":78},{},[23514],{"data":23515,"marks":23516,"value":463,"nodeType":82},{},[],{"data":23518,"content":23519,"nodeType":87},{},[23520],{"data":23521,"marks":23522,"value":470,"nodeType":82},{},[],{"metadata":23524,"sys":23527,"fields":23532},{"tags":23525,"concepts":23526},[],[],{"space":23528,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23530,"publishedVersion":62,"revision":44,"locale":29},{"sys":23529},{"type":12,"linkType":13,"id":14},{"sys":23531},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23533},{"url":486,"details":23534,"fileName":492,"contentType":493},{"size":488,"image":23535},{"width":490,"height":491},{"sys":23537,"fields":23540},{"id":23538,"createdAt":23539},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":23541,"slug":23542,"articleIntro":23541,"category":23543},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[23544],{"metadata":23545,"sys":23548,"fields":23555},{"tags":23546,"concepts":23547},[],[],{"space":23549,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23551,"publishedVersion":442,"revision":62,"contentType":23553,"locale":29},{"sys":23550},{"type":12,"linkType":13,"id":14},{"sys":23552},{"id":21,"type":12,"linkType":22},{"sys":23554},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23556,"metaTitle":452,"metaDescription":453,"mainTitle":23557,"subtitle":471,"heroImage":23572,"ctaButton":494,"ctaLink":495},[451],{"data":23558,"content":23559,"nodeType":74},{},[23560,23566],{"data":23561,"content":23562,"nodeType":78},{},[23563],{"data":23564,"marks":23565,"value":463,"nodeType":82},{},[],{"data":23567,"content":23568,"nodeType":87},{},[23569],{"data":23570,"marks":23571,"value":470,"nodeType":82},{},[],{"metadata":23573,"sys":23576,"fields":23581},{"tags":23574,"concepts":23575},[],[],{"space":23577,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23579,"publishedVersion":62,"revision":44,"locale":29},{"sys":23578},{"type":12,"linkType":13,"id":14},{"sys":23580},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23582},{"url":486,"details":23583,"fileName":492,"contentType":493},{"size":488,"image":23584},{"width":490,"height":491},{"sys":23586,"fields":23589},{"id":23587,"createdAt":23588},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":23590,"slug":23591,"articleIntro":23590,"category":23592},"613 - Locations","compte-613-locations",[23593],{"metadata":23594,"sys":23597,"fields":23604},{"tags":23595,"concepts":23596},[],[],{"space":23598,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23600,"publishedVersion":442,"revision":62,"contentType":23602,"locale":29},{"sys":23599},{"type":12,"linkType":13,"id":14},{"sys":23601},{"id":21,"type":12,"linkType":22},{"sys":23603},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23605,"metaTitle":452,"metaDescription":453,"mainTitle":23606,"subtitle":471,"heroImage":23621,"ctaButton":494,"ctaLink":495},[451],{"data":23607,"content":23608,"nodeType":74},{},[23609,23615],{"data":23610,"content":23611,"nodeType":78},{},[23612],{"data":23613,"marks":23614,"value":463,"nodeType":82},{},[],{"data":23616,"content":23617,"nodeType":87},{},[23618],{"data":23619,"marks":23620,"value":470,"nodeType":82},{},[],{"metadata":23622,"sys":23625,"fields":23630},{"tags":23623,"concepts":23624},[],[],{"space":23626,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23628,"publishedVersion":62,"revision":44,"locale":29},{"sys":23627},{"type":12,"linkType":13,"id":14},{"sys":23629},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23631},{"url":486,"details":23632,"fileName":492,"contentType":493},{"size":488,"image":23633},{"width":490,"height":491},{"sys":23635,"fields":23638},{"id":23636,"createdAt":23637},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":23639,"slug":23640,"articleIntro":23639,"category":23641},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[23642],{"metadata":23643,"sys":23646,"fields":23653},{"tags":23644,"concepts":23645},[],[],{"space":23647,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23649,"publishedVersion":442,"revision":62,"contentType":23651,"locale":29},{"sys":23648},{"type":12,"linkType":13,"id":14},{"sys":23650},{"id":21,"type":12,"linkType":22},{"sys":23652},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23654,"metaTitle":452,"metaDescription":453,"mainTitle":23655,"subtitle":471,"heroImage":23670,"ctaButton":494,"ctaLink":495},[451],{"data":23656,"content":23657,"nodeType":74},{},[23658,23664],{"data":23659,"content":23660,"nodeType":78},{},[23661],{"data":23662,"marks":23663,"value":463,"nodeType":82},{},[],{"data":23665,"content":23666,"nodeType":87},{},[23667],{"data":23668,"marks":23669,"value":470,"nodeType":82},{},[],{"metadata":23671,"sys":23674,"fields":23679},{"tags":23672,"concepts":23673},[],[],{"space":23675,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23677,"publishedVersion":62,"revision":44,"locale":29},{"sys":23676},{"type":12,"linkType":13,"id":14},{"sys":23678},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23680},{"url":486,"details":23681,"fileName":492,"contentType":493},{"size":488,"image":23682},{"width":490,"height":491},{"sys":23684,"fields":23687},{"id":23685,"createdAt":23686},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":23688,"slug":23689,"articleIntro":23688,"category":23690},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[23691],{"metadata":23692,"sys":23695,"fields":23702},{"tags":23693,"concepts":23694},[],[],{"space":23696,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23698,"publishedVersion":442,"revision":62,"contentType":23700,"locale":29},{"sys":23697},{"type":12,"linkType":13,"id":14},{"sys":23699},{"id":21,"type":12,"linkType":22},{"sys":23701},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23703,"metaTitle":452,"metaDescription":453,"mainTitle":23704,"subtitle":471,"heroImage":23719,"ctaButton":494,"ctaLink":495},[451],{"data":23705,"content":23706,"nodeType":74},{},[23707,23713],{"data":23708,"content":23709,"nodeType":78},{},[23710],{"data":23711,"marks":23712,"value":463,"nodeType":82},{},[],{"data":23714,"content":23715,"nodeType":87},{},[23716],{"data":23717,"marks":23718,"value":470,"nodeType":82},{},[],{"metadata":23720,"sys":23723,"fields":23728},{"tags":23721,"concepts":23722},[],[],{"space":23724,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23726,"publishedVersion":62,"revision":44,"locale":29},{"sys":23725},{"type":12,"linkType":13,"id":14},{"sys":23727},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23729},{"url":486,"details":23730,"fileName":492,"contentType":493},{"size":488,"image":23731},{"width":490,"height":491},{"sys":23733,"fields":23736},{"id":23734,"createdAt":23735},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":23737,"slug":23738,"articleIntro":23737,"category":23739},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[23740],{"metadata":23741,"sys":23744,"fields":23751},{"tags":23742,"concepts":23743},[],[],{"space":23745,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23747,"publishedVersion":442,"revision":62,"contentType":23749,"locale":29},{"sys":23746},{"type":12,"linkType":13,"id":14},{"sys":23748},{"id":21,"type":12,"linkType":22},{"sys":23750},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23752,"metaTitle":452,"metaDescription":453,"mainTitle":23753,"subtitle":471,"heroImage":23768,"ctaButton":494,"ctaLink":495},[451],{"data":23754,"content":23755,"nodeType":74},{},[23756,23762],{"data":23757,"content":23758,"nodeType":78},{},[23759],{"data":23760,"marks":23761,"value":463,"nodeType":82},{},[],{"data":23763,"content":23764,"nodeType":87},{},[23765],{"data":23766,"marks":23767,"value":470,"nodeType":82},{},[],{"metadata":23769,"sys":23772,"fields":23777},{"tags":23770,"concepts":23771},[],[],{"space":23773,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23775,"publishedVersion":62,"revision":44,"locale":29},{"sys":23774},{"type":12,"linkType":13,"id":14},{"sys":23776},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23778},{"url":486,"details":23779,"fileName":492,"contentType":493},{"size":488,"image":23780},{"width":490,"height":491},{"sys":23782,"fields":23785},{"id":23783,"createdAt":23784},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":23786,"slug":23787,"articleIntro":-1,"category":23788},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[23789],{"metadata":23790,"sys":23793,"fields":23800},{"tags":23791,"concepts":23792},[],[],{"space":23794,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23796,"publishedVersion":442,"revision":62,"contentType":23798,"locale":29},{"sys":23795},{"type":12,"linkType":13,"id":14},{"sys":23797},{"id":21,"type":12,"linkType":22},{"sys":23799},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23801,"metaTitle":452,"metaDescription":453,"mainTitle":23802,"subtitle":471,"heroImage":23817,"ctaButton":494,"ctaLink":495},[451],{"data":23803,"content":23804,"nodeType":74},{},[23805,23811],{"data":23806,"content":23807,"nodeType":78},{},[23808],{"data":23809,"marks":23810,"value":463,"nodeType":82},{},[],{"data":23812,"content":23813,"nodeType":87},{},[23814],{"data":23815,"marks":23816,"value":470,"nodeType":82},{},[],{"metadata":23818,"sys":23821,"fields":23826},{"tags":23819,"concepts":23820},[],[],{"space":23822,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23824,"publishedVersion":62,"revision":44,"locale":29},{"sys":23823},{"type":12,"linkType":13,"id":14},{"sys":23825},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23827},{"url":486,"details":23828,"fileName":492,"contentType":493},{"size":488,"image":23829},{"width":490,"height":491},{"sys":23831,"fields":23834},{"id":23832,"createdAt":23833},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":23835,"slug":23836,"articleIntro":23835,"category":23837},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[23838],{"metadata":23839,"sys":23842,"fields":23849},{"tags":23840,"concepts":23841},[],[],{"space":23843,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23845,"publishedVersion":442,"revision":62,"contentType":23847,"locale":29},{"sys":23844},{"type":12,"linkType":13,"id":14},{"sys":23846},{"id":21,"type":12,"linkType":22},{"sys":23848},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23850,"metaTitle":452,"metaDescription":453,"mainTitle":23851,"subtitle":471,"heroImage":23866,"ctaButton":494,"ctaLink":495},[451],{"data":23852,"content":23853,"nodeType":74},{},[23854,23860],{"data":23855,"content":23856,"nodeType":78},{},[23857],{"data":23858,"marks":23859,"value":463,"nodeType":82},{},[],{"data":23861,"content":23862,"nodeType":87},{},[23863],{"data":23864,"marks":23865,"value":470,"nodeType":82},{},[],{"metadata":23867,"sys":23870,"fields":23875},{"tags":23868,"concepts":23869},[],[],{"space":23871,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23873,"publishedVersion":62,"revision":44,"locale":29},{"sys":23872},{"type":12,"linkType":13,"id":14},{"sys":23874},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23876},{"url":486,"details":23877,"fileName":492,"contentType":493},{"size":488,"image":23878},{"width":490,"height":491},{"sys":23880,"fields":23883},{"id":23881,"createdAt":23882},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":23884,"slug":23885,"articleIntro":-1,"category":23886},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[23887],{"metadata":23888,"sys":23891,"fields":23898},{"tags":23889,"concepts":23890},[],[],{"space":23892,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23894,"publishedVersion":442,"revision":62,"contentType":23896,"locale":29},{"sys":23893},{"type":12,"linkType":13,"id":14},{"sys":23895},{"id":21,"type":12,"linkType":22},{"sys":23897},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23899,"metaTitle":452,"metaDescription":453,"mainTitle":23900,"subtitle":471,"heroImage":23915,"ctaButton":494,"ctaLink":495},[451],{"data":23901,"content":23902,"nodeType":74},{},[23903,23909],{"data":23904,"content":23905,"nodeType":78},{},[23906],{"data":23907,"marks":23908,"value":463,"nodeType":82},{},[],{"data":23910,"content":23911,"nodeType":87},{},[23912],{"data":23913,"marks":23914,"value":470,"nodeType":82},{},[],{"metadata":23916,"sys":23919,"fields":23924},{"tags":23917,"concepts":23918},[],[],{"space":23920,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23922,"publishedVersion":62,"revision":44,"locale":29},{"sys":23921},{"type":12,"linkType":13,"id":14},{"sys":23923},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23925},{"url":486,"details":23926,"fileName":492,"contentType":493},{"size":488,"image":23927},{"width":490,"height":491},{"sys":23929,"fields":23932},{"id":23930,"createdAt":23931},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":23933,"slug":23934,"articleIntro":23933,"category":23935},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[23936],{"metadata":23937,"sys":23940,"fields":23947},{"tags":23938,"concepts":23939},[],[],{"space":23941,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23943,"publishedVersion":442,"revision":62,"contentType":23945,"locale":29},{"sys":23942},{"type":12,"linkType":13,"id":14},{"sys":23944},{"id":21,"type":12,"linkType":22},{"sys":23946},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23948,"metaTitle":452,"metaDescription":453,"mainTitle":23949,"subtitle":471,"heroImage":23964,"ctaButton":494,"ctaLink":495},[451],{"data":23950,"content":23951,"nodeType":74},{},[23952,23958],{"data":23953,"content":23954,"nodeType":78},{},[23955],{"data":23956,"marks":23957,"value":463,"nodeType":82},{},[],{"data":23959,"content":23960,"nodeType":87},{},[23961],{"data":23962,"marks":23963,"value":470,"nodeType":82},{},[],{"metadata":23965,"sys":23968,"fields":23973},{"tags":23966,"concepts":23967},[],[],{"space":23969,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":23971,"publishedVersion":62,"revision":44,"locale":29},{"sys":23970},{"type":12,"linkType":13,"id":14},{"sys":23972},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":23974},{"url":486,"details":23975,"fileName":492,"contentType":493},{"size":488,"image":23976},{"width":490,"height":491},{"sys":23978,"fields":23981},{"id":23979,"createdAt":23980},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":23982,"slug":23983,"articleIntro":23982,"category":23984},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[23985],{"metadata":23986,"sys":23989,"fields":23996},{"tags":23987,"concepts":23988},[],[],{"space":23990,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":23992,"publishedVersion":442,"revision":62,"contentType":23994,"locale":29},{"sys":23991},{"type":12,"linkType":13,"id":14},{"sys":23993},{"id":21,"type":12,"linkType":22},{"sys":23995},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":23997,"metaTitle":452,"metaDescription":453,"mainTitle":23998,"subtitle":471,"heroImage":24013,"ctaButton":494,"ctaLink":495},[451],{"data":23999,"content":24000,"nodeType":74},{},[24001,24007],{"data":24002,"content":24003,"nodeType":78},{},[24004],{"data":24005,"marks":24006,"value":463,"nodeType":82},{},[],{"data":24008,"content":24009,"nodeType":87},{},[24010],{"data":24011,"marks":24012,"value":470,"nodeType":82},{},[],{"metadata":24014,"sys":24017,"fields":24022},{"tags":24015,"concepts":24016},[],[],{"space":24018,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24020,"publishedVersion":62,"revision":44,"locale":29},{"sys":24019},{"type":12,"linkType":13,"id":14},{"sys":24021},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24023},{"url":486,"details":24024,"fileName":492,"contentType":493},{"size":488,"image":24025},{"width":490,"height":491},{"sys":24027,"fields":24030},{"id":24028,"createdAt":24029},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":24031,"slug":24032,"articleIntro":24031,"category":24033},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[24034],{"metadata":24035,"sys":24038,"fields":24045},{"tags":24036,"concepts":24037},[],[],{"space":24039,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24041,"publishedVersion":442,"revision":62,"contentType":24043,"locale":29},{"sys":24040},{"type":12,"linkType":13,"id":14},{"sys":24042},{"id":21,"type":12,"linkType":22},{"sys":24044},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24046,"metaTitle":452,"metaDescription":453,"mainTitle":24047,"subtitle":471,"heroImage":24062,"ctaButton":494,"ctaLink":495},[451],{"data":24048,"content":24049,"nodeType":74},{},[24050,24056],{"data":24051,"content":24052,"nodeType":78},{},[24053],{"data":24054,"marks":24055,"value":463,"nodeType":82},{},[],{"data":24057,"content":24058,"nodeType":87},{},[24059],{"data":24060,"marks":24061,"value":470,"nodeType":82},{},[],{"metadata":24063,"sys":24066,"fields":24071},{"tags":24064,"concepts":24065},[],[],{"space":24067,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24069,"publishedVersion":62,"revision":44,"locale":29},{"sys":24068},{"type":12,"linkType":13,"id":14},{"sys":24070},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24072},{"url":486,"details":24073,"fileName":492,"contentType":493},{"size":488,"image":24074},{"width":490,"height":491},{"sys":24076,"fields":24079},{"id":24077,"createdAt":24078},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":24080,"slug":24081,"articleIntro":-1,"category":24082},"Compte 71 - Production stockée","compte-71-production-stockee",[24083],{"metadata":24084,"sys":24087,"fields":24094},{"tags":24085,"concepts":24086},[],[],{"space":24088,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24090,"publishedVersion":442,"revision":62,"contentType":24092,"locale":29},{"sys":24089},{"type":12,"linkType":13,"id":14},{"sys":24091},{"id":21,"type":12,"linkType":22},{"sys":24093},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24095,"metaTitle":452,"metaDescription":453,"mainTitle":24096,"subtitle":471,"heroImage":24111,"ctaButton":494,"ctaLink":495},[451],{"data":24097,"content":24098,"nodeType":74},{},[24099,24105],{"data":24100,"content":24101,"nodeType":78},{},[24102],{"data":24103,"marks":24104,"value":463,"nodeType":82},{},[],{"data":24106,"content":24107,"nodeType":87},{},[24108],{"data":24109,"marks":24110,"value":470,"nodeType":82},{},[],{"metadata":24112,"sys":24115,"fields":24120},{"tags":24113,"concepts":24114},[],[],{"space":24116,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24118,"publishedVersion":62,"revision":44,"locale":29},{"sys":24117},{"type":12,"linkType":13,"id":14},{"sys":24119},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24121},{"url":486,"details":24122,"fileName":492,"contentType":493},{"size":488,"image":24123},{"width":490,"height":491},{"sys":24125,"fields":24128},{"id":24126,"createdAt":24127},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":24129,"slug":24130,"articleIntro":24129,"category":24131},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[24132],{"metadata":24133,"sys":24136,"fields":24143},{"tags":24134,"concepts":24135},[],[],{"space":24137,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24139,"publishedVersion":442,"revision":62,"contentType":24141,"locale":29},{"sys":24138},{"type":12,"linkType":13,"id":14},{"sys":24140},{"id":21,"type":12,"linkType":22},{"sys":24142},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24144,"metaTitle":452,"metaDescription":453,"mainTitle":24145,"subtitle":471,"heroImage":24160,"ctaButton":494,"ctaLink":495},[451],{"data":24146,"content":24147,"nodeType":74},{},[24148,24154],{"data":24149,"content":24150,"nodeType":78},{},[24151],{"data":24152,"marks":24153,"value":463,"nodeType":82},{},[],{"data":24155,"content":24156,"nodeType":87},{},[24157],{"data":24158,"marks":24159,"value":470,"nodeType":82},{},[],{"metadata":24161,"sys":24164,"fields":24169},{"tags":24162,"concepts":24163},[],[],{"space":24165,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24167,"publishedVersion":62,"revision":44,"locale":29},{"sys":24166},{"type":12,"linkType":13,"id":14},{"sys":24168},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24170},{"url":486,"details":24171,"fileName":492,"contentType":493},{"size":488,"image":24172},{"width":490,"height":491},{"sys":24174,"fields":24176},{"id":24175,"createdAt":7998},"3I5KJd4shZBebKbC7AQxh7",{"title":24177,"slug":24178,"articleIntro":24177,"category":24179},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24180],{"metadata":24181,"sys":24184,"fields":24191},{"tags":24182,"concepts":24183},[],[],{"space":24185,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24187,"publishedVersion":442,"revision":62,"contentType":24189,"locale":29},{"sys":24186},{"type":12,"linkType":13,"id":14},{"sys":24188},{"id":21,"type":12,"linkType":22},{"sys":24190},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24192,"metaTitle":452,"metaDescription":453,"mainTitle":24193,"subtitle":471,"heroImage":24208,"ctaButton":494,"ctaLink":495},[451],{"data":24194,"content":24195,"nodeType":74},{},[24196,24202],{"data":24197,"content":24198,"nodeType":78},{},[24199],{"data":24200,"marks":24201,"value":463,"nodeType":82},{},[],{"data":24203,"content":24204,"nodeType":87},{},[24205],{"data":24206,"marks":24207,"value":470,"nodeType":82},{},[],{"metadata":24209,"sys":24212,"fields":24217},{"tags":24210,"concepts":24211},[],[],{"space":24213,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24215,"publishedVersion":62,"revision":44,"locale":29},{"sys":24214},{"type":12,"linkType":13,"id":14},{"sys":24216},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24218},{"url":486,"details":24219,"fileName":492,"contentType":493},{"size":488,"image":24220},{"width":490,"height":491},{"sys":24222,"fields":24225},{"id":24223,"createdAt":24224},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":24226,"slug":24227,"articleIntro":24228,"category":24229},"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.",[24230],{"metadata":24231,"sys":24234,"fields":24241},{"tags":24232,"concepts":24233},[],[],{"space":24235,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24237,"publishedVersion":442,"revision":62,"contentType":24239,"locale":29},{"sys":24236},{"type":12,"linkType":13,"id":14},{"sys":24238},{"id":21,"type":12,"linkType":22},{"sys":24240},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24242,"metaTitle":452,"metaDescription":453,"mainTitle":24243,"subtitle":471,"heroImage":24258,"ctaButton":494,"ctaLink":495},[451],{"data":24244,"content":24245,"nodeType":74},{},[24246,24252],{"data":24247,"content":24248,"nodeType":78},{},[24249],{"data":24250,"marks":24251,"value":463,"nodeType":82},{},[],{"data":24253,"content":24254,"nodeType":87},{},[24255],{"data":24256,"marks":24257,"value":470,"nodeType":82},{},[],{"metadata":24259,"sys":24262,"fields":24267},{"tags":24260,"concepts":24261},[],[],{"space":24263,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24265,"publishedVersion":62,"revision":44,"locale":29},{"sys":24264},{"type":12,"linkType":13,"id":14},{"sys":24266},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24268},{"url":486,"details":24269,"fileName":492,"contentType":493},{"size":488,"image":24270},{"width":490,"height":491},{"sys":24272,"fields":24275},{"id":24273,"createdAt":24274},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":24276,"slug":24277,"articleIntro":-1,"category":24278},"Compte 6257 - Réceptions","compte-6257-receptions",[24279],{"metadata":24280,"sys":24283,"fields":24290},{"tags":24281,"concepts":24282},[],[],{"space":24284,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24286,"publishedVersion":442,"revision":62,"contentType":24288,"locale":29},{"sys":24285},{"type":12,"linkType":13,"id":14},{"sys":24287},{"id":21,"type":12,"linkType":22},{"sys":24289},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24291,"metaTitle":452,"metaDescription":453,"mainTitle":24292,"subtitle":471,"heroImage":24307,"ctaButton":494,"ctaLink":495},[451],{"data":24293,"content":24294,"nodeType":74},{},[24295,24301],{"data":24296,"content":24297,"nodeType":78},{},[24298],{"data":24299,"marks":24300,"value":463,"nodeType":82},{},[],{"data":24302,"content":24303,"nodeType":87},{},[24304],{"data":24305,"marks":24306,"value":470,"nodeType":82},{},[],{"metadata":24308,"sys":24311,"fields":24316},{"tags":24309,"concepts":24310},[],[],{"space":24312,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24314,"publishedVersion":62,"revision":44,"locale":29},{"sys":24313},{"type":12,"linkType":13,"id":14},{"sys":24315},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24317},{"url":486,"details":24318,"fileName":492,"contentType":493},{"size":488,"image":24319},{"width":490,"height":491},{"sys":24321,"fields":24324},{"id":24322,"createdAt":24323},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":24325,"slug":24326,"articleIntro":24325,"category":24327},"698 - Intégration fiscale","compte-698-integration-fiscale",[24328],{"metadata":24329,"sys":24332,"fields":24339},{"tags":24330,"concepts":24331},[],[],{"space":24333,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24335,"publishedVersion":442,"revision":62,"contentType":24337,"locale":29},{"sys":24334},{"type":12,"linkType":13,"id":14},{"sys":24336},{"id":21,"type":12,"linkType":22},{"sys":24338},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24340,"metaTitle":452,"metaDescription":453,"mainTitle":24341,"subtitle":471,"heroImage":24356,"ctaButton":494,"ctaLink":495},[451],{"data":24342,"content":24343,"nodeType":74},{},[24344,24350],{"data":24345,"content":24346,"nodeType":78},{},[24347],{"data":24348,"marks":24349,"value":463,"nodeType":82},{},[],{"data":24351,"content":24352,"nodeType":87},{},[24353],{"data":24354,"marks":24355,"value":470,"nodeType":82},{},[],{"metadata":24357,"sys":24360,"fields":24365},{"tags":24358,"concepts":24359},[],[],{"space":24361,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24363,"publishedVersion":62,"revision":44,"locale":29},{"sys":24362},{"type":12,"linkType":13,"id":14},{"sys":24364},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24366},{"url":486,"details":24367,"fileName":492,"contentType":493},{"size":488,"image":24368},{"width":490,"height":491},{"sys":24370,"fields":24373},{"id":24371,"createdAt":24372},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":24374,"slug":24375,"articleIntro":24374,"category":24376},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[24377],{"metadata":24378,"sys":24381,"fields":24388},{"tags":24379,"concepts":24380},[],[],{"space":24382,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24384,"publishedVersion":442,"revision":62,"contentType":24386,"locale":29},{"sys":24383},{"type":12,"linkType":13,"id":14},{"sys":24385},{"id":21,"type":12,"linkType":22},{"sys":24387},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24389,"metaTitle":452,"metaDescription":453,"mainTitle":24390,"subtitle":471,"heroImage":24405,"ctaButton":494,"ctaLink":495},[451],{"data":24391,"content":24392,"nodeType":74},{},[24393,24399],{"data":24394,"content":24395,"nodeType":78},{},[24396],{"data":24397,"marks":24398,"value":463,"nodeType":82},{},[],{"data":24400,"content":24401,"nodeType":87},{},[24402],{"data":24403,"marks":24404,"value":470,"nodeType":82},{},[],{"metadata":24406,"sys":24409,"fields":24414},{"tags":24407,"concepts":24408},[],[],{"space":24410,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24412,"publishedVersion":62,"revision":44,"locale":29},{"sys":24411},{"type":12,"linkType":13,"id":14},{"sys":24413},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24415},{"url":486,"details":24416,"fileName":492,"contentType":493},{"size":488,"image":24417},{"width":490,"height":491},{"sys":24419,"fields":24422},{"id":24420,"createdAt":24421},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":24423,"slug":24424,"articleIntro":24423,"category":24425},"78174 - Créances","compte-78174-creances",[24426],{"metadata":24427,"sys":24430,"fields":24437},{"tags":24428,"concepts":24429},[],[],{"space":24431,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24433,"publishedVersion":442,"revision":62,"contentType":24435,"locale":29},{"sys":24432},{"type":12,"linkType":13,"id":14},{"sys":24434},{"id":21,"type":12,"linkType":22},{"sys":24436},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24438,"metaTitle":452,"metaDescription":453,"mainTitle":24439,"subtitle":471,"heroImage":24454,"ctaButton":494,"ctaLink":495},[451],{"data":24440,"content":24441,"nodeType":74},{},[24442,24448],{"data":24443,"content":24444,"nodeType":78},{},[24445],{"data":24446,"marks":24447,"value":463,"nodeType":82},{},[],{"data":24449,"content":24450,"nodeType":87},{},[24451],{"data":24452,"marks":24453,"value":470,"nodeType":82},{},[],{"metadata":24455,"sys":24458,"fields":24463},{"tags":24456,"concepts":24457},[],[],{"space":24459,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24461,"publishedVersion":62,"revision":44,"locale":29},{"sys":24460},{"type":12,"linkType":13,"id":14},{"sys":24462},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24464},{"url":486,"details":24465,"fileName":492,"contentType":493},{"size":488,"image":24466},{"width":490,"height":491},{"sys":24468,"fields":24471},{"id":24469,"createdAt":24470},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":24472,"slug":24473,"articleIntro":24472,"category":24474},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[24475],{"metadata":24476,"sys":24479,"fields":24486},{"tags":24477,"concepts":24478},[],[],{"space":24480,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24482,"publishedVersion":442,"revision":62,"contentType":24484,"locale":29},{"sys":24481},{"type":12,"linkType":13,"id":14},{"sys":24483},{"id":21,"type":12,"linkType":22},{"sys":24485},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24487,"metaTitle":452,"metaDescription":453,"mainTitle":24488,"subtitle":471,"heroImage":24503,"ctaButton":494,"ctaLink":495},[451],{"data":24489,"content":24490,"nodeType":74},{},[24491,24497],{"data":24492,"content":24493,"nodeType":78},{},[24494],{"data":24495,"marks":24496,"value":463,"nodeType":82},{},[],{"data":24498,"content":24499,"nodeType":87},{},[24500],{"data":24501,"marks":24502,"value":470,"nodeType":82},{},[],{"metadata":24504,"sys":24507,"fields":24512},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24510,"publishedVersion":62,"revision":44,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24513},{"url":486,"details":24514,"fileName":492,"contentType":493},{"size":488,"image":24515},{"width":490,"height":491},{"sys":24517,"fields":24520},{"id":24518,"createdAt":24519},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":24521,"slug":24522,"articleIntro":24521,"category":24523},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[24524],{"metadata":24525,"sys":24528,"fields":24535},{"tags":24526,"concepts":24527},[],[],{"space":24529,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24531,"publishedVersion":442,"revision":62,"contentType":24533,"locale":29},{"sys":24530},{"type":12,"linkType":13,"id":14},{"sys":24532},{"id":21,"type":12,"linkType":22},{"sys":24534},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24536,"metaTitle":452,"metaDescription":453,"mainTitle":24537,"subtitle":471,"heroImage":24552,"ctaButton":494,"ctaLink":495},[451],{"data":24538,"content":24539,"nodeType":74},{},[24540,24546],{"data":24541,"content":24542,"nodeType":78},{},[24543],{"data":24544,"marks":24545,"value":463,"nodeType":82},{},[],{"data":24547,"content":24548,"nodeType":87},{},[24549],{"data":24550,"marks":24551,"value":470,"nodeType":82},{},[],{"metadata":24553,"sys":24556,"fields":24561},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24559,"publishedVersion":62,"revision":44,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24562},{"url":486,"details":24563,"fileName":492,"contentType":493},{"size":488,"image":24564},{"width":490,"height":491},{"sys":24566,"fields":24569},{"id":24567,"createdAt":24568},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":24570,"slug":24571,"articleIntro":24570,"category":24572},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[24573],{"metadata":24574,"sys":24577,"fields":24584},{"tags":24575,"concepts":24576},[],[],{"space":24578,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24580,"publishedVersion":442,"revision":62,"contentType":24582,"locale":29},{"sys":24579},{"type":12,"linkType":13,"id":14},{"sys":24581},{"id":21,"type":12,"linkType":22},{"sys":24583},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24585,"metaTitle":452,"metaDescription":453,"mainTitle":24586,"subtitle":471,"heroImage":24601,"ctaButton":494,"ctaLink":495},[451],{"data":24587,"content":24588,"nodeType":74},{},[24589,24595],{"data":24590,"content":24591,"nodeType":78},{},[24592],{"data":24593,"marks":24594,"value":463,"nodeType":82},{},[],{"data":24596,"content":24597,"nodeType":87},{},[24598],{"data":24599,"marks":24600,"value":470,"nodeType":82},{},[],{"metadata":24602,"sys":24605,"fields":24610},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24608,"publishedVersion":62,"revision":44,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24611},{"url":486,"details":24612,"fileName":492,"contentType":493},{"size":488,"image":24613},{"width":490,"height":491},{"sys":24615,"fields":24618},{"id":24616,"createdAt":24617},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":24619,"slug":24620,"articleIntro":-1,"category":24621},"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",[24622],{"metadata":24623,"sys":24626,"fields":24633},{"tags":24624,"concepts":24625},[],[],{"space":24627,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24629,"publishedVersion":442,"revision":62,"contentType":24631,"locale":29},{"sys":24628},{"type":12,"linkType":13,"id":14},{"sys":24630},{"id":21,"type":12,"linkType":22},{"sys":24632},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24634,"metaTitle":452,"metaDescription":453,"mainTitle":24635,"subtitle":471,"heroImage":24650,"ctaButton":494,"ctaLink":495},[451],{"data":24636,"content":24637,"nodeType":74},{},[24638,24644],{"data":24639,"content":24640,"nodeType":78},{},[24641],{"data":24642,"marks":24643,"value":463,"nodeType":82},{},[],{"data":24645,"content":24646,"nodeType":87},{},[24647],{"data":24648,"marks":24649,"value":470,"nodeType":82},{},[],{"metadata":24651,"sys":24654,"fields":24659},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24657,"publishedVersion":62,"revision":44,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24660},{"url":486,"details":24661,"fileName":492,"contentType":493},{"size":488,"image":24662},{"width":490,"height":491},{"sys":24664,"fields":24667},{"id":24665,"createdAt":24666},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":24668,"slug":24669,"articleIntro":24668,"category":24670},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[24671],{"metadata":24672,"sys":24675,"fields":24682},{"tags":24673,"concepts":24674},[],[],{"space":24676,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24678,"publishedVersion":442,"revision":62,"contentType":24680,"locale":29},{"sys":24677},{"type":12,"linkType":13,"id":14},{"sys":24679},{"id":21,"type":12,"linkType":22},{"sys":24681},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24683,"metaTitle":452,"metaDescription":453,"mainTitle":24684,"subtitle":471,"heroImage":24699,"ctaButton":494,"ctaLink":495},[451],{"data":24685,"content":24686,"nodeType":74},{},[24687,24693],{"data":24688,"content":24689,"nodeType":78},{},[24690],{"data":24691,"marks":24692,"value":463,"nodeType":82},{},[],{"data":24694,"content":24695,"nodeType":87},{},[24696],{"data":24697,"marks":24698,"value":470,"nodeType":82},{},[],{"metadata":24700,"sys":24703,"fields":24708},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24706,"publishedVersion":62,"revision":44,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24709},{"url":486,"details":24710,"fileName":492,"contentType":493},{"size":488,"image":24711},{"width":490,"height":491},{"sys":24713,"fields":24716},{"id":24714,"createdAt":24715},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":24717,"slug":24718,"articleIntro":24717,"category":24719},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[24720],{"metadata":24721,"sys":24724,"fields":24731},{"tags":24722,"concepts":24723},[],[],{"space":24725,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24727,"publishedVersion":442,"revision":62,"contentType":24729,"locale":29},{"sys":24726},{"type":12,"linkType":13,"id":14},{"sys":24728},{"id":21,"type":12,"linkType":22},{"sys":24730},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24732,"metaTitle":452,"metaDescription":453,"mainTitle":24733,"subtitle":471,"heroImage":24748,"ctaButton":494,"ctaLink":495},[451],{"data":24734,"content":24735,"nodeType":74},{},[24736,24742],{"data":24737,"content":24738,"nodeType":78},{},[24739],{"data":24740,"marks":24741,"value":463,"nodeType":82},{},[],{"data":24743,"content":24744,"nodeType":87},{},[24745],{"data":24746,"marks":24747,"value":470,"nodeType":82},{},[],{"metadata":24749,"sys":24752,"fields":24757},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24755,"publishedVersion":62,"revision":44,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24758},{"url":486,"details":24759,"fileName":492,"contentType":493},{"size":488,"image":24760},{"width":490,"height":491},{"sys":24762,"fields":24765},{"id":24763,"createdAt":24764},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":24766,"slug":24767,"articleIntro":24766,"category":24768},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[24769],{"metadata":24770,"sys":24773,"fields":24780},{"tags":24771,"concepts":24772},[],[],{"space":24774,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24776,"publishedVersion":442,"revision":62,"contentType":24778,"locale":29},{"sys":24775},{"type":12,"linkType":13,"id":14},{"sys":24777},{"id":21,"type":12,"linkType":22},{"sys":24779},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24781,"metaTitle":452,"metaDescription":453,"mainTitle":24782,"subtitle":471,"heroImage":24797,"ctaButton":494,"ctaLink":495},[451],{"data":24783,"content":24784,"nodeType":74},{},[24785,24791],{"data":24786,"content":24787,"nodeType":78},{},[24788],{"data":24789,"marks":24790,"value":463,"nodeType":82},{},[],{"data":24792,"content":24793,"nodeType":87},{},[24794],{"data":24795,"marks":24796,"value":470,"nodeType":82},{},[],{"metadata":24798,"sys":24801,"fields":24806},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24804,"publishedVersion":62,"revision":44,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24807},{"url":486,"details":24808,"fileName":492,"contentType":493},{"size":488,"image":24809},{"width":490,"height":491},{"sys":24811,"fields":24814},{"id":24812,"createdAt":24813},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":24815,"slug":24816,"articleIntro":24815,"category":24817},"Compte 6256 - Missions","compte-6256-missions",[24818],{"metadata":24819,"sys":24822,"fields":24829},{"tags":24820,"concepts":24821},[],[],{"space":24823,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24825,"publishedVersion":442,"revision":62,"contentType":24827,"locale":29},{"sys":24824},{"type":12,"linkType":13,"id":14},{"sys":24826},{"id":21,"type":12,"linkType":22},{"sys":24828},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24830,"metaTitle":452,"metaDescription":453,"mainTitle":24831,"subtitle":471,"heroImage":24846,"ctaButton":494,"ctaLink":495},[451],{"data":24832,"content":24833,"nodeType":74},{},[24834,24840],{"data":24835,"content":24836,"nodeType":78},{},[24837],{"data":24838,"marks":24839,"value":463,"nodeType":82},{},[],{"data":24841,"content":24842,"nodeType":87},{},[24843],{"data":24844,"marks":24845,"value":470,"nodeType":82},{},[],{"metadata":24847,"sys":24850,"fields":24855},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24853,"publishedVersion":62,"revision":44,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24856},{"url":486,"details":24857,"fileName":492,"contentType":493},{"size":488,"image":24858},{"width":490,"height":491},{"sys":24860,"fields":24863},{"id":24861,"createdAt":24862},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24864,"slug":24865,"articleIntro":24864,"category":24866},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24867],{"metadata":24868,"sys":24871,"fields":24878},{"tags":24869,"concepts":24870},[],[],{"space":24872,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24874,"publishedVersion":442,"revision":62,"contentType":24876,"locale":29},{"sys":24873},{"type":12,"linkType":13,"id":14},{"sys":24875},{"id":21,"type":12,"linkType":22},{"sys":24877},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24879,"metaTitle":452,"metaDescription":453,"mainTitle":24880,"subtitle":471,"heroImage":24895,"ctaButton":494,"ctaLink":495},[451],{"data":24881,"content":24882,"nodeType":74},{},[24883,24889],{"data":24884,"content":24885,"nodeType":78},{},[24886],{"data":24887,"marks":24888,"value":463,"nodeType":82},{},[],{"data":24890,"content":24891,"nodeType":87},{},[24892],{"data":24893,"marks":24894,"value":470,"nodeType":82},{},[],{"metadata":24896,"sys":24899,"fields":24904},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24902,"publishedVersion":62,"revision":44,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24905},{"url":486,"details":24906,"fileName":492,"contentType":493},{"size":488,"image":24907},{"width":490,"height":491},{"sys":24909,"fields":24912},{"id":24910,"createdAt":24911},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":24913,"slug":24914,"articleIntro":24913,"category":24915},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[24916],{"metadata":24917,"sys":24920,"fields":24927},{"tags":24918,"concepts":24919},[],[],{"space":24921,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24923,"publishedVersion":442,"revision":62,"contentType":24925,"locale":29},{"sys":24922},{"type":12,"linkType":13,"id":14},{"sys":24924},{"id":21,"type":12,"linkType":22},{"sys":24926},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24928,"metaTitle":452,"metaDescription":453,"mainTitle":24929,"subtitle":471,"heroImage":24944,"ctaButton":494,"ctaLink":495},[451],{"data":24930,"content":24931,"nodeType":74},{},[24932,24938],{"data":24933,"content":24934,"nodeType":78},{},[24935],{"data":24936,"marks":24937,"value":463,"nodeType":82},{},[],{"data":24939,"content":24940,"nodeType":87},{},[24941],{"data":24942,"marks":24943,"value":470,"nodeType":82},{},[],{"metadata":24945,"sys":24948,"fields":24953},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":24951,"publishedVersion":62,"revision":44,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":24954},{"url":486,"details":24955,"fileName":492,"contentType":493},{"size":488,"image":24956},{"width":490,"height":491},{"sys":24958,"fields":24961},{"id":24959,"createdAt":24960},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":24962,"slug":24963,"articleIntro":-1,"category":24964},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[24965],{"metadata":24966,"sys":24969,"fields":24976},{"tags":24967,"concepts":24968},[],[],{"space":24970,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":24972,"publishedVersion":442,"revision":62,"contentType":24974,"locale":29},{"sys":24971},{"type":12,"linkType":13,"id":14},{"sys":24973},{"id":21,"type":12,"linkType":22},{"sys":24975},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":24977,"metaTitle":452,"metaDescription":453,"mainTitle":24978,"subtitle":471,"heroImage":24993,"ctaButton":494,"ctaLink":495},[451],{"data":24979,"content":24980,"nodeType":74},{},[24981,24987],{"data":24982,"content":24983,"nodeType":78},{},[24984],{"data":24985,"marks":24986,"value":463,"nodeType":82},{},[],{"data":24988,"content":24989,"nodeType":87},{},[24990],{"data":24991,"marks":24992,"value":470,"nodeType":82},{},[],{"metadata":24994,"sys":24997,"fields":25002},{"tags":24995,"concepts":24996},[],[],{"space":24998,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25000,"publishedVersion":62,"revision":44,"locale":29},{"sys":24999},{"type":12,"linkType":13,"id":14},{"sys":25001},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25003},{"url":486,"details":25004,"fileName":492,"contentType":493},{"size":488,"image":25005},{"width":490,"height":491},{"sys":25007,"fields":25010},{"id":25008,"createdAt":25009},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":25011,"slug":25012,"articleIntro":25011,"category":25013},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[25014],{"metadata":25015,"sys":25018,"fields":25025},{"tags":25016,"concepts":25017},[],[],{"space":25019,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25021,"publishedVersion":442,"revision":62,"contentType":25023,"locale":29},{"sys":25020},{"type":12,"linkType":13,"id":14},{"sys":25022},{"id":21,"type":12,"linkType":22},{"sys":25024},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25026,"metaTitle":452,"metaDescription":453,"mainTitle":25027,"subtitle":471,"heroImage":25042,"ctaButton":494,"ctaLink":495},[451],{"data":25028,"content":25029,"nodeType":74},{},[25030,25036],{"data":25031,"content":25032,"nodeType":78},{},[25033],{"data":25034,"marks":25035,"value":463,"nodeType":82},{},[],{"data":25037,"content":25038,"nodeType":87},{},[25039],{"data":25040,"marks":25041,"value":470,"nodeType":82},{},[],{"metadata":25043,"sys":25046,"fields":25051},{"tags":25044,"concepts":25045},[],[],{"space":25047,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25049,"publishedVersion":62,"revision":44,"locale":29},{"sys":25048},{"type":12,"linkType":13,"id":14},{"sys":25050},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25052},{"url":486,"details":25053,"fileName":492,"contentType":493},{"size":488,"image":25054},{"width":490,"height":491},{"sys":25056,"fields":25059},{"id":25057,"createdAt":25058},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":25060,"slug":25061,"articleIntro":25060,"category":25062},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[25063],{"metadata":25064,"sys":25067,"fields":25074},{"tags":25065,"concepts":25066},[],[],{"space":25068,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25070,"publishedVersion":442,"revision":62,"contentType":25072,"locale":29},{"sys":25069},{"type":12,"linkType":13,"id":14},{"sys":25071},{"id":21,"type":12,"linkType":22},{"sys":25073},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25075,"metaTitle":452,"metaDescription":453,"mainTitle":25076,"subtitle":471,"heroImage":25091,"ctaButton":494,"ctaLink":495},[451],{"data":25077,"content":25078,"nodeType":74},{},[25079,25085],{"data":25080,"content":25081,"nodeType":78},{},[25082],{"data":25083,"marks":25084,"value":463,"nodeType":82},{},[],{"data":25086,"content":25087,"nodeType":87},{},[25088],{"data":25089,"marks":25090,"value":470,"nodeType":82},{},[],{"metadata":25092,"sys":25095,"fields":25100},{"tags":25093,"concepts":25094},[],[],{"space":25096,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25098,"publishedVersion":62,"revision":44,"locale":29},{"sys":25097},{"type":12,"linkType":13,"id":14},{"sys":25099},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25101},{"url":486,"details":25102,"fileName":492,"contentType":493},{"size":488,"image":25103},{"width":490,"height":491},{"sys":25105,"fields":25108},{"id":25106,"createdAt":25107},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":25109,"slug":25110,"articleIntro":-1,"category":25111},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[25112],{"metadata":25113,"sys":25116,"fields":25123},{"tags":25114,"concepts":25115},[],[],{"space":25117,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25119,"publishedVersion":442,"revision":62,"contentType":25121,"locale":29},{"sys":25118},{"type":12,"linkType":13,"id":14},{"sys":25120},{"id":21,"type":12,"linkType":22},{"sys":25122},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25124,"metaTitle":452,"metaDescription":453,"mainTitle":25125,"subtitle":471,"heroImage":25140,"ctaButton":494,"ctaLink":495},[451],{"data":25126,"content":25127,"nodeType":74},{},[25128,25134],{"data":25129,"content":25130,"nodeType":78},{},[25131],{"data":25132,"marks":25133,"value":463,"nodeType":82},{},[],{"data":25135,"content":25136,"nodeType":87},{},[25137],{"data":25138,"marks":25139,"value":470,"nodeType":82},{},[],{"metadata":25141,"sys":25144,"fields":25149},{"tags":25142,"concepts":25143},[],[],{"space":25145,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25147,"publishedVersion":62,"revision":44,"locale":29},{"sys":25146},{"type":12,"linkType":13,"id":14},{"sys":25148},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25150},{"url":486,"details":25151,"fileName":492,"contentType":493},{"size":488,"image":25152},{"width":490,"height":491},{"sys":25154,"fields":25157},{"id":25155,"createdAt":25156},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":25158,"slug":25159,"articleIntro":-1,"category":25160},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[25161],{"metadata":25162,"sys":25165,"fields":25172},{"tags":25163,"concepts":25164},[],[],{"space":25166,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25168,"publishedVersion":442,"revision":62,"contentType":25170,"locale":29},{"sys":25167},{"type":12,"linkType":13,"id":14},{"sys":25169},{"id":21,"type":12,"linkType":22},{"sys":25171},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25173,"metaTitle":452,"metaDescription":453,"mainTitle":25174,"subtitle":471,"heroImage":25189,"ctaButton":494,"ctaLink":495},[451],{"data":25175,"content":25176,"nodeType":74},{},[25177,25183],{"data":25178,"content":25179,"nodeType":78},{},[25180],{"data":25181,"marks":25182,"value":463,"nodeType":82},{},[],{"data":25184,"content":25185,"nodeType":87},{},[25186],{"data":25187,"marks":25188,"value":470,"nodeType":82},{},[],{"metadata":25190,"sys":25193,"fields":25198},{"tags":25191,"concepts":25192},[],[],{"space":25194,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25196,"publishedVersion":62,"revision":44,"locale":29},{"sys":25195},{"type":12,"linkType":13,"id":14},{"sys":25197},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25199},{"url":486,"details":25200,"fileName":492,"contentType":493},{"size":488,"image":25201},{"width":490,"height":491},{"sys":25203,"fields":25206},{"id":25204,"createdAt":25205},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":25207,"slug":25208,"articleIntro":-1,"category":25209},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[25210],{"metadata":25211,"sys":25214,"fields":25221},{"tags":25212,"concepts":25213},[],[],{"space":25215,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25217,"publishedVersion":442,"revision":62,"contentType":25219,"locale":29},{"sys":25216},{"type":12,"linkType":13,"id":14},{"sys":25218},{"id":21,"type":12,"linkType":22},{"sys":25220},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25222,"metaTitle":452,"metaDescription":453,"mainTitle":25223,"subtitle":471,"heroImage":25238,"ctaButton":494,"ctaLink":495},[451],{"data":25224,"content":25225,"nodeType":74},{},[25226,25232],{"data":25227,"content":25228,"nodeType":78},{},[25229],{"data":25230,"marks":25231,"value":463,"nodeType":82},{},[],{"data":25233,"content":25234,"nodeType":87},{},[25235],{"data":25236,"marks":25237,"value":470,"nodeType":82},{},[],{"metadata":25239,"sys":25242,"fields":25247},{"tags":25240,"concepts":25241},[],[],{"space":25243,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25245,"publishedVersion":62,"revision":44,"locale":29},{"sys":25244},{"type":12,"linkType":13,"id":14},{"sys":25246},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25248},{"url":486,"details":25249,"fileName":492,"contentType":493},{"size":488,"image":25250},{"width":490,"height":491},{"sys":25252,"fields":25255},{"id":25253,"createdAt":25254},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":25256,"slug":25257,"articleIntro":25256,"category":25258},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[25259],{"metadata":25260,"sys":25263,"fields":25270},{"tags":25261,"concepts":25262},[],[],{"space":25264,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25266,"publishedVersion":442,"revision":62,"contentType":25268,"locale":29},{"sys":25265},{"type":12,"linkType":13,"id":14},{"sys":25267},{"id":21,"type":12,"linkType":22},{"sys":25269},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25271,"metaTitle":452,"metaDescription":453,"mainTitle":25272,"subtitle":471,"heroImage":25287,"ctaButton":494,"ctaLink":495},[451],{"data":25273,"content":25274,"nodeType":74},{},[25275,25281],{"data":25276,"content":25277,"nodeType":78},{},[25278],{"data":25279,"marks":25280,"value":463,"nodeType":82},{},[],{"data":25282,"content":25283,"nodeType":87},{},[25284],{"data":25285,"marks":25286,"value":470,"nodeType":82},{},[],{"metadata":25288,"sys":25291,"fields":25296},{"tags":25289,"concepts":25290},[],[],{"space":25292,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25294,"publishedVersion":62,"revision":44,"locale":29},{"sys":25293},{"type":12,"linkType":13,"id":14},{"sys":25295},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25297},{"url":486,"details":25298,"fileName":492,"contentType":493},{"size":488,"image":25299},{"width":490,"height":491},{"sys":25301,"fields":25304},{"id":25302,"createdAt":25303},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":25305,"slug":25306,"articleIntro":25305,"category":25307},"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",[25308],{"metadata":25309,"sys":25312,"fields":25319},{"tags":25310,"concepts":25311},[],[],{"space":25313,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25315,"publishedVersion":442,"revision":62,"contentType":25317,"locale":29},{"sys":25314},{"type":12,"linkType":13,"id":14},{"sys":25316},{"id":21,"type":12,"linkType":22},{"sys":25318},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25320,"metaTitle":452,"metaDescription":453,"mainTitle":25321,"subtitle":471,"heroImage":25336,"ctaButton":494,"ctaLink":495},[451],{"data":25322,"content":25323,"nodeType":74},{},[25324,25330],{"data":25325,"content":25326,"nodeType":78},{},[25327],{"data":25328,"marks":25329,"value":463,"nodeType":82},{},[],{"data":25331,"content":25332,"nodeType":87},{},[25333],{"data":25334,"marks":25335,"value":470,"nodeType":82},{},[],{"metadata":25337,"sys":25340,"fields":25345},{"tags":25338,"concepts":25339},[],[],{"space":25341,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25343,"publishedVersion":62,"revision":44,"locale":29},{"sys":25342},{"type":12,"linkType":13,"id":14},{"sys":25344},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25346},{"url":486,"details":25347,"fileName":492,"contentType":493},{"size":488,"image":25348},{"width":490,"height":491},{"sys":25350,"fields":25353},{"id":25351,"createdAt":25352},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":25354,"slug":25355,"articleIntro":25354,"category":25356},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[25357],{"metadata":25358,"sys":25361,"fields":25368},{"tags":25359,"concepts":25360},[],[],{"space":25362,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25364,"publishedVersion":442,"revision":62,"contentType":25366,"locale":29},{"sys":25363},{"type":12,"linkType":13,"id":14},{"sys":25365},{"id":21,"type":12,"linkType":22},{"sys":25367},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25369,"metaTitle":452,"metaDescription":453,"mainTitle":25370,"subtitle":471,"heroImage":25385,"ctaButton":494,"ctaLink":495},[451],{"data":25371,"content":25372,"nodeType":74},{},[25373,25379],{"data":25374,"content":25375,"nodeType":78},{},[25376],{"data":25377,"marks":25378,"value":463,"nodeType":82},{},[],{"data":25380,"content":25381,"nodeType":87},{},[25382],{"data":25383,"marks":25384,"value":470,"nodeType":82},{},[],{"metadata":25386,"sys":25389,"fields":25394},{"tags":25387,"concepts":25388},[],[],{"space":25390,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25392,"publishedVersion":62,"revision":44,"locale":29},{"sys":25391},{"type":12,"linkType":13,"id":14},{"sys":25393},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25395},{"url":486,"details":25396,"fileName":492,"contentType":493},{"size":488,"image":25397},{"width":490,"height":491},{"sys":25399,"fields":25402},{"id":25400,"createdAt":25401},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":25403,"slug":25404,"articleIntro":25403,"category":25405},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[25406],{"metadata":25407,"sys":25410,"fields":25417},{"tags":25408,"concepts":25409},[],[],{"space":25411,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25413,"publishedVersion":442,"revision":62,"contentType":25415,"locale":29},{"sys":25412},{"type":12,"linkType":13,"id":14},{"sys":25414},{"id":21,"type":12,"linkType":22},{"sys":25416},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25418,"metaTitle":452,"metaDescription":453,"mainTitle":25419,"subtitle":471,"heroImage":25434,"ctaButton":494,"ctaLink":495},[451],{"data":25420,"content":25421,"nodeType":74},{},[25422,25428],{"data":25423,"content":25424,"nodeType":78},{},[25425],{"data":25426,"marks":25427,"value":463,"nodeType":82},{},[],{"data":25429,"content":25430,"nodeType":87},{},[25431],{"data":25432,"marks":25433,"value":470,"nodeType":82},{},[],{"metadata":25435,"sys":25438,"fields":25443},{"tags":25436,"concepts":25437},[],[],{"space":25439,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25441,"publishedVersion":62,"revision":44,"locale":29},{"sys":25440},{"type":12,"linkType":13,"id":14},{"sys":25442},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25444},{"url":486,"details":25445,"fileName":492,"contentType":493},{"size":488,"image":25446},{"width":490,"height":491},{"sys":25448,"fields":25451},{"id":25449,"createdAt":25450},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25452,"slug":25453,"articleIntro":25452,"category":25454},"Compte 213 - Constructions","compte-213-constructions",[25455],{"metadata":25456,"sys":25459,"fields":25466},{"tags":25457,"concepts":25458},[],[],{"space":25460,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25462,"publishedVersion":442,"revision":62,"contentType":25464,"locale":29},{"sys":25461},{"type":12,"linkType":13,"id":14},{"sys":25463},{"id":21,"type":12,"linkType":22},{"sys":25465},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25467,"metaTitle":452,"metaDescription":453,"mainTitle":25468,"subtitle":471,"heroImage":25483,"ctaButton":494,"ctaLink":495},[451],{"data":25469,"content":25470,"nodeType":74},{},[25471,25477],{"data":25472,"content":25473,"nodeType":78},{},[25474],{"data":25475,"marks":25476,"value":463,"nodeType":82},{},[],{"data":25478,"content":25479,"nodeType":87},{},[25480],{"data":25481,"marks":25482,"value":470,"nodeType":82},{},[],{"metadata":25484,"sys":25487,"fields":25492},{"tags":25485,"concepts":25486},[],[],{"space":25488,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25490,"publishedVersion":62,"revision":44,"locale":29},{"sys":25489},{"type":12,"linkType":13,"id":14},{"sys":25491},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25493},{"url":486,"details":25494,"fileName":492,"contentType":493},{"size":488,"image":25495},{"width":490,"height":491},{"sys":25497,"fields":25500},{"id":25498,"createdAt":25499},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":25501,"slug":25502,"articleIntro":25501,"category":25503},"618 - Divers","compte-618-divers",[25504],{"metadata":25505,"sys":25508,"fields":25515},{"tags":25506,"concepts":25507},[],[],{"space":25509,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25511,"publishedVersion":442,"revision":62,"contentType":25513,"locale":29},{"sys":25510},{"type":12,"linkType":13,"id":14},{"sys":25512},{"id":21,"type":12,"linkType":22},{"sys":25514},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25516,"metaTitle":452,"metaDescription":453,"mainTitle":25517,"subtitle":471,"heroImage":25532,"ctaButton":494,"ctaLink":495},[451],{"data":25518,"content":25519,"nodeType":74},{},[25520,25526],{"data":25521,"content":25522,"nodeType":78},{},[25523],{"data":25524,"marks":25525,"value":463,"nodeType":82},{},[],{"data":25527,"content":25528,"nodeType":87},{},[25529],{"data":25530,"marks":25531,"value":470,"nodeType":82},{},[],{"metadata":25533,"sys":25536,"fields":25541},{"tags":25534,"concepts":25535},[],[],{"space":25537,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25539,"publishedVersion":62,"revision":44,"locale":29},{"sys":25538},{"type":12,"linkType":13,"id":14},{"sys":25540},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25542},{"url":486,"details":25543,"fileName":492,"contentType":493},{"size":488,"image":25544},{"width":490,"height":491},{"sys":25546,"fields":25549},{"id":25547,"createdAt":25548},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":25550,"slug":25551,"articleIntro":25550,"category":25552},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[25553],{"metadata":25554,"sys":25557,"fields":25564},{"tags":25555,"concepts":25556},[],[],{"space":25558,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25560,"publishedVersion":442,"revision":62,"contentType":25562,"locale":29},{"sys":25559},{"type":12,"linkType":13,"id":14},{"sys":25561},{"id":21,"type":12,"linkType":22},{"sys":25563},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25565,"metaTitle":452,"metaDescription":453,"mainTitle":25566,"subtitle":471,"heroImage":25581,"ctaButton":494,"ctaLink":495},[451],{"data":25567,"content":25568,"nodeType":74},{},[25569,25575],{"data":25570,"content":25571,"nodeType":78},{},[25572],{"data":25573,"marks":25574,"value":463,"nodeType":82},{},[],{"data":25576,"content":25577,"nodeType":87},{},[25578],{"data":25579,"marks":25580,"value":470,"nodeType":82},{},[],{"metadata":25582,"sys":25585,"fields":25590},{"tags":25583,"concepts":25584},[],[],{"space":25586,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25588,"publishedVersion":62,"revision":44,"locale":29},{"sys":25587},{"type":12,"linkType":13,"id":14},{"sys":25589},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25591},{"url":486,"details":25592,"fileName":492,"contentType":493},{"size":488,"image":25593},{"width":490,"height":491},{"sys":25595,"fields":25598},{"id":25596,"createdAt":25597},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":25599,"slug":25600,"articleIntro":-1,"category":25601},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[25602],{"metadata":25603,"sys":25606,"fields":25613},{"tags":25604,"concepts":25605},[],[],{"space":25607,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25609,"publishedVersion":442,"revision":62,"contentType":25611,"locale":29},{"sys":25608},{"type":12,"linkType":13,"id":14},{"sys":25610},{"id":21,"type":12,"linkType":22},{"sys":25612},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25614,"metaTitle":452,"metaDescription":453,"mainTitle":25615,"subtitle":471,"heroImage":25630,"ctaButton":494,"ctaLink":495},[451],{"data":25616,"content":25617,"nodeType":74},{},[25618,25624],{"data":25619,"content":25620,"nodeType":78},{},[25621],{"data":25622,"marks":25623,"value":463,"nodeType":82},{},[],{"data":25625,"content":25626,"nodeType":87},{},[25627],{"data":25628,"marks":25629,"value":470,"nodeType":82},{},[],{"metadata":25631,"sys":25634,"fields":25639},{"tags":25632,"concepts":25633},[],[],{"space":25635,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25637,"publishedVersion":62,"revision":44,"locale":29},{"sys":25636},{"type":12,"linkType":13,"id":14},{"sys":25638},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25640},{"url":486,"details":25641,"fileName":492,"contentType":493},{"size":488,"image":25642},{"width":490,"height":491},{"sys":25644,"fields":25647},{"id":25645,"createdAt":25646},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":25648,"slug":25649,"articleIntro":25648,"category":25650},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[25651],{"metadata":25652,"sys":25655,"fields":25662},{"tags":25653,"concepts":25654},[],[],{"space":25656,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25658,"publishedVersion":442,"revision":62,"contentType":25660,"locale":29},{"sys":25657},{"type":12,"linkType":13,"id":14},{"sys":25659},{"id":21,"type":12,"linkType":22},{"sys":25661},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25663,"metaTitle":452,"metaDescription":453,"mainTitle":25664,"subtitle":471,"heroImage":25679,"ctaButton":494,"ctaLink":495},[451],{"data":25665,"content":25666,"nodeType":74},{},[25667,25673],{"data":25668,"content":25669,"nodeType":78},{},[25670],{"data":25671,"marks":25672,"value":463,"nodeType":82},{},[],{"data":25674,"content":25675,"nodeType":87},{},[25676],{"data":25677,"marks":25678,"value":470,"nodeType":82},{},[],{"metadata":25680,"sys":25683,"fields":25688},{"tags":25681,"concepts":25682},[],[],{"space":25684,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25686,"publishedVersion":62,"revision":44,"locale":29},{"sys":25685},{"type":12,"linkType":13,"id":14},{"sys":25687},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25689},{"url":486,"details":25690,"fileName":492,"contentType":493},{"size":488,"image":25691},{"width":490,"height":491},{"sys":25693,"fields":25696},{"id":25694,"createdAt":25695},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":25697,"slug":25698,"articleIntro":25697,"category":25699},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[25700],{"metadata":25701,"sys":25704,"fields":25711},{"tags":25702,"concepts":25703},[],[],{"space":25705,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25707,"publishedVersion":442,"revision":62,"contentType":25709,"locale":29},{"sys":25706},{"type":12,"linkType":13,"id":14},{"sys":25708},{"id":21,"type":12,"linkType":22},{"sys":25710},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25712,"metaTitle":452,"metaDescription":453,"mainTitle":25713,"subtitle":471,"heroImage":25728,"ctaButton":494,"ctaLink":495},[451],{"data":25714,"content":25715,"nodeType":74},{},[25716,25722],{"data":25717,"content":25718,"nodeType":78},{},[25719],{"data":25720,"marks":25721,"value":463,"nodeType":82},{},[],{"data":25723,"content":25724,"nodeType":87},{},[25725],{"data":25726,"marks":25727,"value":470,"nodeType":82},{},[],{"metadata":25729,"sys":25732,"fields":25737},{"tags":25730,"concepts":25731},[],[],{"space":25733,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25735,"publishedVersion":62,"revision":44,"locale":29},{"sys":25734},{"type":12,"linkType":13,"id":14},{"sys":25736},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25738},{"url":486,"details":25739,"fileName":492,"contentType":493},{"size":488,"image":25740},{"width":490,"height":491},{"sys":25742,"fields":25745},{"id":25743,"createdAt":25744},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":25746,"slug":25747,"articleIntro":25746,"category":25748},"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",[25749],{"metadata":25750,"sys":25753,"fields":25760},{"tags":25751,"concepts":25752},[],[],{"space":25754,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25756,"publishedVersion":442,"revision":62,"contentType":25758,"locale":29},{"sys":25755},{"type":12,"linkType":13,"id":14},{"sys":25757},{"id":21,"type":12,"linkType":22},{"sys":25759},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25761,"metaTitle":452,"metaDescription":453,"mainTitle":25762,"subtitle":471,"heroImage":25777,"ctaButton":494,"ctaLink":495},[451],{"data":25763,"content":25764,"nodeType":74},{},[25765,25771],{"data":25766,"content":25767,"nodeType":78},{},[25768],{"data":25769,"marks":25770,"value":463,"nodeType":82},{},[],{"data":25772,"content":25773,"nodeType":87},{},[25774],{"data":25775,"marks":25776,"value":470,"nodeType":82},{},[],{"metadata":25778,"sys":25781,"fields":25786},{"tags":25779,"concepts":25780},[],[],{"space":25782,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25784,"publishedVersion":62,"revision":44,"locale":29},{"sys":25783},{"type":12,"linkType":13,"id":14},{"sys":25785},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25787},{"url":486,"details":25788,"fileName":492,"contentType":493},{"size":488,"image":25789},{"width":490,"height":491},{"sys":25791,"fields":25794},{"id":25792,"createdAt":25793},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25795,"slug":25796,"articleIntro":25795,"category":25797},"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",[25798],{"metadata":25799,"sys":25802,"fields":25809},{"tags":25800,"concepts":25801},[],[],{"space":25803,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25805,"publishedVersion":442,"revision":62,"contentType":25807,"locale":29},{"sys":25804},{"type":12,"linkType":13,"id":14},{"sys":25806},{"id":21,"type":12,"linkType":22},{"sys":25808},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25810,"metaTitle":452,"metaDescription":453,"mainTitle":25811,"subtitle":471,"heroImage":25826,"ctaButton":494,"ctaLink":495},[451],{"data":25812,"content":25813,"nodeType":74},{},[25814,25820],{"data":25815,"content":25816,"nodeType":78},{},[25817],{"data":25818,"marks":25819,"value":463,"nodeType":82},{},[],{"data":25821,"content":25822,"nodeType":87},{},[25823],{"data":25824,"marks":25825,"value":470,"nodeType":82},{},[],{"metadata":25827,"sys":25830,"fields":25835},{"tags":25828,"concepts":25829},[],[],{"space":25831,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25833,"publishedVersion":62,"revision":44,"locale":29},{"sys":25832},{"type":12,"linkType":13,"id":14},{"sys":25834},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25836},{"url":486,"details":25837,"fileName":492,"contentType":493},{"size":488,"image":25838},{"width":490,"height":491},{"sys":25840,"fields":25843},{"id":25841,"createdAt":25842},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":25844,"slug":25845,"articleIntro":25844,"category":25846},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[25847],{"metadata":25848,"sys":25851,"fields":25858},{"tags":25849,"concepts":25850},[],[],{"space":25852,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25854,"publishedVersion":442,"revision":62,"contentType":25856,"locale":29},{"sys":25853},{"type":12,"linkType":13,"id":14},{"sys":25855},{"id":21,"type":12,"linkType":22},{"sys":25857},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25859,"metaTitle":452,"metaDescription":453,"mainTitle":25860,"subtitle":471,"heroImage":25875,"ctaButton":494,"ctaLink":495},[451],{"data":25861,"content":25862,"nodeType":74},{},[25863,25869],{"data":25864,"content":25865,"nodeType":78},{},[25866],{"data":25867,"marks":25868,"value":463,"nodeType":82},{},[],{"data":25870,"content":25871,"nodeType":87},{},[25872],{"data":25873,"marks":25874,"value":470,"nodeType":82},{},[],{"metadata":25876,"sys":25879,"fields":25884},{"tags":25877,"concepts":25878},[],[],{"space":25880,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25882,"publishedVersion":62,"revision":44,"locale":29},{"sys":25881},{"type":12,"linkType":13,"id":14},{"sys":25883},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25885},{"url":486,"details":25886,"fileName":492,"contentType":493},{"size":488,"image":25887},{"width":490,"height":491},{"sys":25889,"fields":25892},{"id":25890,"createdAt":25891},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":25893,"slug":25894,"articleIntro":25893,"category":25895},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[25896],{"metadata":25897,"sys":25900,"fields":25907},{"tags":25898,"concepts":25899},[],[],{"space":25901,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25903,"publishedVersion":442,"revision":62,"contentType":25905,"locale":29},{"sys":25902},{"type":12,"linkType":13,"id":14},{"sys":25904},{"id":21,"type":12,"linkType":22},{"sys":25906},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25908,"metaTitle":452,"metaDescription":453,"mainTitle":25909,"subtitle":471,"heroImage":25924,"ctaButton":494,"ctaLink":495},[451],{"data":25910,"content":25911,"nodeType":74},{},[25912,25918],{"data":25913,"content":25914,"nodeType":78},{},[25915],{"data":25916,"marks":25917,"value":463,"nodeType":82},{},[],{"data":25919,"content":25920,"nodeType":87},{},[25921],{"data":25922,"marks":25923,"value":470,"nodeType":82},{},[],{"metadata":25925,"sys":25928,"fields":25933},{"tags":25926,"concepts":25927},[],[],{"space":25929,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25931,"publishedVersion":62,"revision":44,"locale":29},{"sys":25930},{"type":12,"linkType":13,"id":14},{"sys":25932},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25934},{"url":486,"details":25935,"fileName":492,"contentType":493},{"size":488,"image":25936},{"width":490,"height":491},{"sys":25938,"fields":25941},{"id":25939,"createdAt":25940},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":25942,"slug":25943,"articleIntro":25942,"category":25944},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[25945],{"metadata":25946,"sys":25949,"fields":25956},{"tags":25947,"concepts":25948},[],[],{"space":25950,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":25952,"publishedVersion":442,"revision":62,"contentType":25954,"locale":29},{"sys":25951},{"type":12,"linkType":13,"id":14},{"sys":25953},{"id":21,"type":12,"linkType":22},{"sys":25955},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":25957,"metaTitle":452,"metaDescription":453,"mainTitle":25958,"subtitle":471,"heroImage":25973,"ctaButton":494,"ctaLink":495},[451],{"data":25959,"content":25960,"nodeType":74},{},[25961,25967],{"data":25962,"content":25963,"nodeType":78},{},[25964],{"data":25965,"marks":25966,"value":463,"nodeType":82},{},[],{"data":25968,"content":25969,"nodeType":87},{},[25970],{"data":25971,"marks":25972,"value":470,"nodeType":82},{},[],{"metadata":25974,"sys":25977,"fields":25982},{"tags":25975,"concepts":25976},[],[],{"space":25978,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":25980,"publishedVersion":62,"revision":44,"locale":29},{"sys":25979},{"type":12,"linkType":13,"id":14},{"sys":25981},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":25983},{"url":486,"details":25984,"fileName":492,"contentType":493},{"size":488,"image":25985},{"width":490,"height":491},{"sys":25987,"fields":25990},{"id":25988,"createdAt":25989},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":25991,"slug":25992,"articleIntro":25991,"category":25993},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[25994],{"metadata":25995,"sys":25998,"fields":26005},{"tags":25996,"concepts":25997},[],[],{"space":25999,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26001,"publishedVersion":442,"revision":62,"contentType":26003,"locale":29},{"sys":26000},{"type":12,"linkType":13,"id":14},{"sys":26002},{"id":21,"type":12,"linkType":22},{"sys":26004},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26006,"metaTitle":452,"metaDescription":453,"mainTitle":26007,"subtitle":471,"heroImage":26022,"ctaButton":494,"ctaLink":495},[451],{"data":26008,"content":26009,"nodeType":74},{},[26010,26016],{"data":26011,"content":26012,"nodeType":78},{},[26013],{"data":26014,"marks":26015,"value":463,"nodeType":82},{},[],{"data":26017,"content":26018,"nodeType":87},{},[26019],{"data":26020,"marks":26021,"value":470,"nodeType":82},{},[],{"metadata":26023,"sys":26026,"fields":26031},{"tags":26024,"concepts":26025},[],[],{"space":26027,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26029,"publishedVersion":62,"revision":44,"locale":29},{"sys":26028},{"type":12,"linkType":13,"id":14},{"sys":26030},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26032},{"url":486,"details":26033,"fileName":492,"contentType":493},{"size":488,"image":26034},{"width":490,"height":491},{"sys":26036,"fields":26039},{"id":26037,"createdAt":26038},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":26040,"slug":26041,"articleIntro":26040,"category":26042},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[26043],{"metadata":26044,"sys":26047,"fields":26054},{"tags":26045,"concepts":26046},[],[],{"space":26048,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26050,"publishedVersion":442,"revision":62,"contentType":26052,"locale":29},{"sys":26049},{"type":12,"linkType":13,"id":14},{"sys":26051},{"id":21,"type":12,"linkType":22},{"sys":26053},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26055,"metaTitle":452,"metaDescription":453,"mainTitle":26056,"subtitle":471,"heroImage":26071,"ctaButton":494,"ctaLink":495},[451],{"data":26057,"content":26058,"nodeType":74},{},[26059,26065],{"data":26060,"content":26061,"nodeType":78},{},[26062],{"data":26063,"marks":26064,"value":463,"nodeType":82},{},[],{"data":26066,"content":26067,"nodeType":87},{},[26068],{"data":26069,"marks":26070,"value":470,"nodeType":82},{},[],{"metadata":26072,"sys":26075,"fields":26080},{"tags":26073,"concepts":26074},[],[],{"space":26076,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26078,"publishedVersion":62,"revision":44,"locale":29},{"sys":26077},{"type":12,"linkType":13,"id":14},{"sys":26079},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26081},{"url":486,"details":26082,"fileName":492,"contentType":493},{"size":488,"image":26083},{"width":490,"height":491},{"sys":26085,"fields":26088},{"id":26086,"createdAt":26087},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":26089,"slug":26090,"articleIntro":26089,"category":26091},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[26092],{"metadata":26093,"sys":26096,"fields":26103},{"tags":26094,"concepts":26095},[],[],{"space":26097,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26099,"publishedVersion":442,"revision":62,"contentType":26101,"locale":29},{"sys":26098},{"type":12,"linkType":13,"id":14},{"sys":26100},{"id":21,"type":12,"linkType":22},{"sys":26102},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26104,"metaTitle":452,"metaDescription":453,"mainTitle":26105,"subtitle":471,"heroImage":26120,"ctaButton":494,"ctaLink":495},[451],{"data":26106,"content":26107,"nodeType":74},{},[26108,26114],{"data":26109,"content":26110,"nodeType":78},{},[26111],{"data":26112,"marks":26113,"value":463,"nodeType":82},{},[],{"data":26115,"content":26116,"nodeType":87},{},[26117],{"data":26118,"marks":26119,"value":470,"nodeType":82},{},[],{"metadata":26121,"sys":26124,"fields":26129},{"tags":26122,"concepts":26123},[],[],{"space":26125,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26127,"publishedVersion":62,"revision":44,"locale":29},{"sys":26126},{"type":12,"linkType":13,"id":14},{"sys":26128},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26130},{"url":486,"details":26131,"fileName":492,"contentType":493},{"size":488,"image":26132},{"width":490,"height":491},{"sys":26134,"fields":26137},{"id":26135,"createdAt":26136},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":26138,"slug":26139,"articleIntro":-1,"category":26140},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[26141],{"metadata":26142,"sys":26145,"fields":26152},{"tags":26143,"concepts":26144},[],[],{"space":26146,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26148,"publishedVersion":442,"revision":62,"contentType":26150,"locale":29},{"sys":26147},{"type":12,"linkType":13,"id":14},{"sys":26149},{"id":21,"type":12,"linkType":22},{"sys":26151},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26153,"metaTitle":452,"metaDescription":453,"mainTitle":26154,"subtitle":471,"heroImage":26169,"ctaButton":494,"ctaLink":495},[451],{"data":26155,"content":26156,"nodeType":74},{},[26157,26163],{"data":26158,"content":26159,"nodeType":78},{},[26160],{"data":26161,"marks":26162,"value":463,"nodeType":82},{},[],{"data":26164,"content":26165,"nodeType":87},{},[26166],{"data":26167,"marks":26168,"value":470,"nodeType":82},{},[],{"metadata":26170,"sys":26173,"fields":26178},{"tags":26171,"concepts":26172},[],[],{"space":26174,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26176,"publishedVersion":62,"revision":44,"locale":29},{"sys":26175},{"type":12,"linkType":13,"id":14},{"sys":26177},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26179},{"url":486,"details":26180,"fileName":492,"contentType":493},{"size":488,"image":26181},{"width":490,"height":491},{"sys":26183,"fields":26186},{"id":26184,"createdAt":26185},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":26187,"slug":26188,"articleIntro":26187,"category":26189},"2751 - Dépôts","compte-2751-depots",[26190],{"metadata":26191,"sys":26194,"fields":26201},{"tags":26192,"concepts":26193},[],[],{"space":26195,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26197,"publishedVersion":442,"revision":62,"contentType":26199,"locale":29},{"sys":26196},{"type":12,"linkType":13,"id":14},{"sys":26198},{"id":21,"type":12,"linkType":22},{"sys":26200},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26202,"metaTitle":452,"metaDescription":453,"mainTitle":26203,"subtitle":471,"heroImage":26218,"ctaButton":494,"ctaLink":495},[451],{"data":26204,"content":26205,"nodeType":74},{},[26206,26212],{"data":26207,"content":26208,"nodeType":78},{},[26209],{"data":26210,"marks":26211,"value":463,"nodeType":82},{},[],{"data":26213,"content":26214,"nodeType":87},{},[26215],{"data":26216,"marks":26217,"value":470,"nodeType":82},{},[],{"metadata":26219,"sys":26222,"fields":26227},{"tags":26220,"concepts":26221},[],[],{"space":26223,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26225,"publishedVersion":62,"revision":44,"locale":29},{"sys":26224},{"type":12,"linkType":13,"id":14},{"sys":26226},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26228},{"url":486,"details":26229,"fileName":492,"contentType":493},{"size":488,"image":26230},{"width":490,"height":491},{"sys":26232,"fields":26235},{"id":26233,"createdAt":26234},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":26236,"slug":26237,"articleIntro":26238,"category":26239},"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.",[26240],{"metadata":26241,"sys":26244,"fields":26251},{"tags":26242,"concepts":26243},[],[],{"space":26245,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26247,"publishedVersion":442,"revision":62,"contentType":26249,"locale":29},{"sys":26246},{"type":12,"linkType":13,"id":14},{"sys":26248},{"id":21,"type":12,"linkType":22},{"sys":26250},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26252,"metaTitle":452,"metaDescription":453,"mainTitle":26253,"subtitle":471,"heroImage":26268,"ctaButton":494,"ctaLink":495},[451],{"data":26254,"content":26255,"nodeType":74},{},[26256,26262],{"data":26257,"content":26258,"nodeType":78},{},[26259],{"data":26260,"marks":26261,"value":463,"nodeType":82},{},[],{"data":26263,"content":26264,"nodeType":87},{},[26265],{"data":26266,"marks":26267,"value":470,"nodeType":82},{},[],{"metadata":26269,"sys":26272,"fields":26277},{"tags":26270,"concepts":26271},[],[],{"space":26273,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26275,"publishedVersion":62,"revision":44,"locale":29},{"sys":26274},{"type":12,"linkType":13,"id":14},{"sys":26276},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26278},{"url":486,"details":26279,"fileName":492,"contentType":493},{"size":488,"image":26280},{"width":490,"height":491},{"sys":26282,"fields":26285},{"id":26283,"createdAt":26284},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":26286,"slug":26287,"articleIntro":26286,"category":26288},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[26289],{"metadata":26290,"sys":26293,"fields":26300},{"tags":26291,"concepts":26292},[],[],{"space":26294,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26296,"publishedVersion":442,"revision":62,"contentType":26298,"locale":29},{"sys":26295},{"type":12,"linkType":13,"id":14},{"sys":26297},{"id":21,"type":12,"linkType":22},{"sys":26299},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26301,"metaTitle":452,"metaDescription":453,"mainTitle":26302,"subtitle":471,"heroImage":26317,"ctaButton":494,"ctaLink":495},[451],{"data":26303,"content":26304,"nodeType":74},{},[26305,26311],{"data":26306,"content":26307,"nodeType":78},{},[26308],{"data":26309,"marks":26310,"value":463,"nodeType":82},{},[],{"data":26312,"content":26313,"nodeType":87},{},[26314],{"data":26315,"marks":26316,"value":470,"nodeType":82},{},[],{"metadata":26318,"sys":26321,"fields":26326},{"tags":26319,"concepts":26320},[],[],{"space":26322,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26324,"publishedVersion":62,"revision":44,"locale":29},{"sys":26323},{"type":12,"linkType":13,"id":14},{"sys":26325},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26327},{"url":486,"details":26328,"fileName":492,"contentType":493},{"size":488,"image":26329},{"width":490,"height":491},{"sys":26331,"fields":26334},{"id":26332,"createdAt":26333},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":26335,"slug":26336,"articleIntro":26335,"category":26337},"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",[26338],{"metadata":26339,"sys":26342,"fields":26349},{"tags":26340,"concepts":26341},[],[],{"space":26343,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26345,"publishedVersion":442,"revision":62,"contentType":26347,"locale":29},{"sys":26344},{"type":12,"linkType":13,"id":14},{"sys":26346},{"id":21,"type":12,"linkType":22},{"sys":26348},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26350,"metaTitle":452,"metaDescription":453,"mainTitle":26351,"subtitle":471,"heroImage":26366,"ctaButton":494,"ctaLink":495},[451],{"data":26352,"content":26353,"nodeType":74},{},[26354,26360],{"data":26355,"content":26356,"nodeType":78},{},[26357],{"data":26358,"marks":26359,"value":463,"nodeType":82},{},[],{"data":26361,"content":26362,"nodeType":87},{},[26363],{"data":26364,"marks":26365,"value":470,"nodeType":82},{},[],{"metadata":26367,"sys":26370,"fields":26375},{"tags":26368,"concepts":26369},[],[],{"space":26371,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26373,"publishedVersion":62,"revision":44,"locale":29},{"sys":26372},{"type":12,"linkType":13,"id":14},{"sys":26374},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26376},{"url":486,"details":26377,"fileName":492,"contentType":493},{"size":488,"image":26378},{"width":490,"height":491},{"sys":26380,"fields":26383},{"id":26381,"createdAt":26382},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":26384,"slug":26385,"articleIntro":26384,"category":26386},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[26387],{"metadata":26388,"sys":26391,"fields":26398},{"tags":26389,"concepts":26390},[],[],{"space":26392,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26394,"publishedVersion":442,"revision":62,"contentType":26396,"locale":29},{"sys":26393},{"type":12,"linkType":13,"id":14},{"sys":26395},{"id":21,"type":12,"linkType":22},{"sys":26397},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26399,"metaTitle":452,"metaDescription":453,"mainTitle":26400,"subtitle":471,"heroImage":26415,"ctaButton":494,"ctaLink":495},[451],{"data":26401,"content":26402,"nodeType":74},{},[26403,26409],{"data":26404,"content":26405,"nodeType":78},{},[26406],{"data":26407,"marks":26408,"value":463,"nodeType":82},{},[],{"data":26410,"content":26411,"nodeType":87},{},[26412],{"data":26413,"marks":26414,"value":470,"nodeType":82},{},[],{"metadata":26416,"sys":26419,"fields":26424},{"tags":26417,"concepts":26418},[],[],{"space":26420,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26422,"publishedVersion":62,"revision":44,"locale":29},{"sys":26421},{"type":12,"linkType":13,"id":14},{"sys":26423},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26425},{"url":486,"details":26426,"fileName":492,"contentType":493},{"size":488,"image":26427},{"width":490,"height":491},{"sys":26429,"fields":26432},{"id":26430,"createdAt":26431},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":26433,"slug":26434,"articleIntro":-1,"category":26435},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[26436],{"metadata":26437,"sys":26440,"fields":26447},{"tags":26438,"concepts":26439},[],[],{"space":26441,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26443,"publishedVersion":442,"revision":62,"contentType":26445,"locale":29},{"sys":26442},{"type":12,"linkType":13,"id":14},{"sys":26444},{"id":21,"type":12,"linkType":22},{"sys":26446},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26448,"metaTitle":452,"metaDescription":453,"mainTitle":26449,"subtitle":471,"heroImage":26464,"ctaButton":494,"ctaLink":495},[451],{"data":26450,"content":26451,"nodeType":74},{},[26452,26458],{"data":26453,"content":26454,"nodeType":78},{},[26455],{"data":26456,"marks":26457,"value":463,"nodeType":82},{},[],{"data":26459,"content":26460,"nodeType":87},{},[26461],{"data":26462,"marks":26463,"value":470,"nodeType":82},{},[],{"metadata":26465,"sys":26468,"fields":26473},{"tags":26466,"concepts":26467},[],[],{"space":26469,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26471,"publishedVersion":62,"revision":44,"locale":29},{"sys":26470},{"type":12,"linkType":13,"id":14},{"sys":26472},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26474},{"url":486,"details":26475,"fileName":492,"contentType":493},{"size":488,"image":26476},{"width":490,"height":491},{"sys":26478,"fields":26481},{"id":26479,"createdAt":26480},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":26482,"slug":26483,"articleIntro":-1,"category":26484},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[26485],{"metadata":26486,"sys":26489,"fields":26496},{"tags":26487,"concepts":26488},[],[],{"space":26490,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26492,"publishedVersion":442,"revision":62,"contentType":26494,"locale":29},{"sys":26491},{"type":12,"linkType":13,"id":14},{"sys":26493},{"id":21,"type":12,"linkType":22},{"sys":26495},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26497,"metaTitle":452,"metaDescription":453,"mainTitle":26498,"subtitle":471,"heroImage":26513,"ctaButton":494,"ctaLink":495},[451],{"data":26499,"content":26500,"nodeType":74},{},[26501,26507],{"data":26502,"content":26503,"nodeType":78},{},[26504],{"data":26505,"marks":26506,"value":463,"nodeType":82},{},[],{"data":26508,"content":26509,"nodeType":87},{},[26510],{"data":26511,"marks":26512,"value":470,"nodeType":82},{},[],{"metadata":26514,"sys":26517,"fields":26522},{"tags":26515,"concepts":26516},[],[],{"space":26518,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26520,"publishedVersion":62,"revision":44,"locale":29},{"sys":26519},{"type":12,"linkType":13,"id":14},{"sys":26521},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26523},{"url":486,"details":26524,"fileName":492,"contentType":493},{"size":488,"image":26525},{"width":490,"height":491},{"sys":26527,"fields":26530},{"id":26528,"createdAt":26529},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":26531,"slug":26532,"articleIntro":-1,"category":26533},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[26534],{"metadata":26535,"sys":26538,"fields":26545},{"tags":26536,"concepts":26537},[],[],{"space":26539,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26541,"publishedVersion":442,"revision":62,"contentType":26543,"locale":29},{"sys":26540},{"type":12,"linkType":13,"id":14},{"sys":26542},{"id":21,"type":12,"linkType":22},{"sys":26544},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26546,"metaTitle":452,"metaDescription":453,"mainTitle":26547,"subtitle":471,"heroImage":26562,"ctaButton":494,"ctaLink":495},[451],{"data":26548,"content":26549,"nodeType":74},{},[26550,26556],{"data":26551,"content":26552,"nodeType":78},{},[26553],{"data":26554,"marks":26555,"value":463,"nodeType":82},{},[],{"data":26557,"content":26558,"nodeType":87},{},[26559],{"data":26560,"marks":26561,"value":470,"nodeType":82},{},[],{"metadata":26563,"sys":26566,"fields":26571},{"tags":26564,"concepts":26565},[],[],{"space":26567,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26569,"publishedVersion":62,"revision":44,"locale":29},{"sys":26568},{"type":12,"linkType":13,"id":14},{"sys":26570},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26572},{"url":486,"details":26573,"fileName":492,"contentType":493},{"size":488,"image":26574},{"width":490,"height":491},{"sys":26576,"fields":26579},{"id":26577,"createdAt":26578},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":26580,"slug":26581,"articleIntro":-1,"category":26582},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[26583],{"metadata":26584,"sys":26587,"fields":26594},{"tags":26585,"concepts":26586},[],[],{"space":26588,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26590,"publishedVersion":442,"revision":62,"contentType":26592,"locale":29},{"sys":26589},{"type":12,"linkType":13,"id":14},{"sys":26591},{"id":21,"type":12,"linkType":22},{"sys":26593},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26595,"metaTitle":452,"metaDescription":453,"mainTitle":26596,"subtitle":471,"heroImage":26611,"ctaButton":494,"ctaLink":495},[451],{"data":26597,"content":26598,"nodeType":74},{},[26599,26605],{"data":26600,"content":26601,"nodeType":78},{},[26602],{"data":26603,"marks":26604,"value":463,"nodeType":82},{},[],{"data":26606,"content":26607,"nodeType":87},{},[26608],{"data":26609,"marks":26610,"value":470,"nodeType":82},{},[],{"metadata":26612,"sys":26615,"fields":26620},{"tags":26613,"concepts":26614},[],[],{"space":26616,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26618,"publishedVersion":62,"revision":44,"locale":29},{"sys":26617},{"type":12,"linkType":13,"id":14},{"sys":26619},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26621},{"url":486,"details":26622,"fileName":492,"contentType":493},{"size":488,"image":26623},{"width":490,"height":491},{"sys":26625,"fields":26628},{"id":26626,"createdAt":26627},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":26629,"slug":26630,"articleIntro":26629,"category":26631},"6358 - Autres droits","compte-6358-autres-droits",[26632],{"metadata":26633,"sys":26636,"fields":26643},{"tags":26634,"concepts":26635},[],[],{"space":26637,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26639,"publishedVersion":442,"revision":62,"contentType":26641,"locale":29},{"sys":26638},{"type":12,"linkType":13,"id":14},{"sys":26640},{"id":21,"type":12,"linkType":22},{"sys":26642},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26644,"metaTitle":452,"metaDescription":453,"mainTitle":26645,"subtitle":471,"heroImage":26660,"ctaButton":494,"ctaLink":495},[451],{"data":26646,"content":26647,"nodeType":74},{},[26648,26654],{"data":26649,"content":26650,"nodeType":78},{},[26651],{"data":26652,"marks":26653,"value":463,"nodeType":82},{},[],{"data":26655,"content":26656,"nodeType":87},{},[26657],{"data":26658,"marks":26659,"value":470,"nodeType":82},{},[],{"metadata":26661,"sys":26664,"fields":26669},{"tags":26662,"concepts":26663},[],[],{"space":26665,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26667,"publishedVersion":62,"revision":44,"locale":29},{"sys":26666},{"type":12,"linkType":13,"id":14},{"sys":26668},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26670},{"url":486,"details":26671,"fileName":492,"contentType":493},{"size":488,"image":26672},{"width":490,"height":491},{"sys":26674,"fields":26677},{"id":26675,"createdAt":26676},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":26678,"slug":26679,"articleIntro":26678,"category":26680},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[26681],{"metadata":26682,"sys":26685,"fields":26692},{"tags":26683,"concepts":26684},[],[],{"space":26686,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26688,"publishedVersion":442,"revision":62,"contentType":26690,"locale":29},{"sys":26687},{"type":12,"linkType":13,"id":14},{"sys":26689},{"id":21,"type":12,"linkType":22},{"sys":26691},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26693,"metaTitle":452,"metaDescription":453,"mainTitle":26694,"subtitle":471,"heroImage":26709,"ctaButton":494,"ctaLink":495},[451],{"data":26695,"content":26696,"nodeType":74},{},[26697,26703],{"data":26698,"content":26699,"nodeType":78},{},[26700],{"data":26701,"marks":26702,"value":463,"nodeType":82},{},[],{"data":26704,"content":26705,"nodeType":87},{},[26706],{"data":26707,"marks":26708,"value":470,"nodeType":82},{},[],{"metadata":26710,"sys":26713,"fields":26718},{"tags":26711,"concepts":26712},[],[],{"space":26714,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26716,"publishedVersion":62,"revision":44,"locale":29},{"sys":26715},{"type":12,"linkType":13,"id":14},{"sys":26717},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26719},{"url":486,"details":26720,"fileName":492,"contentType":493},{"size":488,"image":26721},{"width":490,"height":491},{"sys":26723,"fields":26726},{"id":26724,"createdAt":26725},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":26727,"slug":26728,"articleIntro":26727,"category":26729},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[26730],{"metadata":26731,"sys":26734,"fields":26741},{"tags":26732,"concepts":26733},[],[],{"space":26735,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26737,"publishedVersion":442,"revision":62,"contentType":26739,"locale":29},{"sys":26736},{"type":12,"linkType":13,"id":14},{"sys":26738},{"id":21,"type":12,"linkType":22},{"sys":26740},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26742,"metaTitle":452,"metaDescription":453,"mainTitle":26743,"subtitle":471,"heroImage":26758,"ctaButton":494,"ctaLink":495},[451],{"data":26744,"content":26745,"nodeType":74},{},[26746,26752],{"data":26747,"content":26748,"nodeType":78},{},[26749],{"data":26750,"marks":26751,"value":463,"nodeType":82},{},[],{"data":26753,"content":26754,"nodeType":87},{},[26755],{"data":26756,"marks":26757,"value":470,"nodeType":82},{},[],{"metadata":26759,"sys":26762,"fields":26767},{"tags":26760,"concepts":26761},[],[],{"space":26763,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26765,"publishedVersion":62,"revision":44,"locale":29},{"sys":26764},{"type":12,"linkType":13,"id":14},{"sys":26766},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26768},{"url":486,"details":26769,"fileName":492,"contentType":493},{"size":488,"image":26770},{"width":490,"height":491},{"sys":26772,"fields":26775},{"id":26773,"createdAt":26774},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":26776,"slug":26777,"articleIntro":26776,"category":26778},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[26779],{"metadata":26780,"sys":26783,"fields":26790},{"tags":26781,"concepts":26782},[],[],{"space":26784,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26786,"publishedVersion":442,"revision":62,"contentType":26788,"locale":29},{"sys":26785},{"type":12,"linkType":13,"id":14},{"sys":26787},{"id":21,"type":12,"linkType":22},{"sys":26789},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26791,"metaTitle":452,"metaDescription":453,"mainTitle":26792,"subtitle":471,"heroImage":26807,"ctaButton":494,"ctaLink":495},[451],{"data":26793,"content":26794,"nodeType":74},{},[26795,26801],{"data":26796,"content":26797,"nodeType":78},{},[26798],{"data":26799,"marks":26800,"value":463,"nodeType":82},{},[],{"data":26802,"content":26803,"nodeType":87},{},[26804],{"data":26805,"marks":26806,"value":470,"nodeType":82},{},[],{"metadata":26808,"sys":26811,"fields":26816},{"tags":26809,"concepts":26810},[],[],{"space":26812,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26814,"publishedVersion":62,"revision":44,"locale":29},{"sys":26813},{"type":12,"linkType":13,"id":14},{"sys":26815},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26817},{"url":486,"details":26818,"fileName":492,"contentType":493},{"size":488,"image":26819},{"width":490,"height":491},{"sys":26821,"fields":26824},{"id":26822,"createdAt":26823},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":26825,"slug":26826,"articleIntro":-1,"category":26827},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[26828],{"metadata":26829,"sys":26832,"fields":26839},{"tags":26830,"concepts":26831},[],[],{"space":26833,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26835,"publishedVersion":442,"revision":62,"contentType":26837,"locale":29},{"sys":26834},{"type":12,"linkType":13,"id":14},{"sys":26836},{"id":21,"type":12,"linkType":22},{"sys":26838},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26840,"metaTitle":452,"metaDescription":453,"mainTitle":26841,"subtitle":471,"heroImage":26856,"ctaButton":494,"ctaLink":495},[451],{"data":26842,"content":26843,"nodeType":74},{},[26844,26850],{"data":26845,"content":26846,"nodeType":78},{},[26847],{"data":26848,"marks":26849,"value":463,"nodeType":82},{},[],{"data":26851,"content":26852,"nodeType":87},{},[26853],{"data":26854,"marks":26855,"value":470,"nodeType":82},{},[],{"metadata":26857,"sys":26860,"fields":26865},{"tags":26858,"concepts":26859},[],[],{"space":26861,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26863,"publishedVersion":62,"revision":44,"locale":29},{"sys":26862},{"type":12,"linkType":13,"id":14},{"sys":26864},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26866},{"url":486,"details":26867,"fileName":492,"contentType":493},{"size":488,"image":26868},{"width":490,"height":491},{"sys":26870,"fields":26873},{"id":26871,"createdAt":26872},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":26874,"slug":26875,"articleIntro":-1,"category":26876},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[26877],{"metadata":26878,"sys":26881,"fields":26888},{"tags":26879,"concepts":26880},[],[],{"space":26882,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26884,"publishedVersion":442,"revision":62,"contentType":26886,"locale":29},{"sys":26883},{"type":12,"linkType":13,"id":14},{"sys":26885},{"id":21,"type":12,"linkType":22},{"sys":26887},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26889,"metaTitle":452,"metaDescription":453,"mainTitle":26890,"subtitle":471,"heroImage":26905,"ctaButton":494,"ctaLink":495},[451],{"data":26891,"content":26892,"nodeType":74},{},[26893,26899],{"data":26894,"content":26895,"nodeType":78},{},[26896],{"data":26897,"marks":26898,"value":463,"nodeType":82},{},[],{"data":26900,"content":26901,"nodeType":87},{},[26902],{"data":26903,"marks":26904,"value":470,"nodeType":82},{},[],{"metadata":26906,"sys":26909,"fields":26914},{"tags":26907,"concepts":26908},[],[],{"space":26910,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26912,"publishedVersion":62,"revision":44,"locale":29},{"sys":26911},{"type":12,"linkType":13,"id":14},{"sys":26913},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26915},{"url":486,"details":26916,"fileName":492,"contentType":493},{"size":488,"image":26917},{"width":490,"height":491},{"sys":26919,"fields":26922},{"id":26920,"createdAt":26921},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":26923,"slug":26924,"articleIntro":26923,"category":26925},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[26926],{"metadata":26927,"sys":26930,"fields":26937},{"tags":26928,"concepts":26929},[],[],{"space":26931,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26933,"publishedVersion":442,"revision":62,"contentType":26935,"locale":29},{"sys":26932},{"type":12,"linkType":13,"id":14},{"sys":26934},{"id":21,"type":12,"linkType":22},{"sys":26936},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26938,"metaTitle":452,"metaDescription":453,"mainTitle":26939,"subtitle":471,"heroImage":26954,"ctaButton":494,"ctaLink":495},[451],{"data":26940,"content":26941,"nodeType":74},{},[26942,26948],{"data":26943,"content":26944,"nodeType":78},{},[26945],{"data":26946,"marks":26947,"value":463,"nodeType":82},{},[],{"data":26949,"content":26950,"nodeType":87},{},[26951],{"data":26952,"marks":26953,"value":470,"nodeType":82},{},[],{"metadata":26955,"sys":26958,"fields":26963},{"tags":26956,"concepts":26957},[],[],{"space":26959,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":26961,"publishedVersion":62,"revision":44,"locale":29},{"sys":26960},{"type":12,"linkType":13,"id":14},{"sys":26962},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":26964},{"url":486,"details":26965,"fileName":492,"contentType":493},{"size":488,"image":26966},{"width":490,"height":491},{"sys":26968,"fields":26971},{"id":26969,"createdAt":26970},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":26972,"slug":26973,"articleIntro":-1,"category":26974},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[26975],{"metadata":26976,"sys":26979,"fields":26986},{"tags":26977,"concepts":26978},[],[],{"space":26980,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":26982,"publishedVersion":442,"revision":62,"contentType":26984,"locale":29},{"sys":26981},{"type":12,"linkType":13,"id":14},{"sys":26983},{"id":21,"type":12,"linkType":22},{"sys":26985},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":26987,"metaTitle":452,"metaDescription":453,"mainTitle":26988,"subtitle":471,"heroImage":27003,"ctaButton":494,"ctaLink":495},[451],{"data":26989,"content":26990,"nodeType":74},{},[26991,26997],{"data":26992,"content":26993,"nodeType":78},{},[26994],{"data":26995,"marks":26996,"value":463,"nodeType":82},{},[],{"data":26998,"content":26999,"nodeType":87},{},[27000],{"data":27001,"marks":27002,"value":470,"nodeType":82},{},[],{"metadata":27004,"sys":27007,"fields":27012},{"tags":27005,"concepts":27006},[],[],{"space":27008,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27010,"publishedVersion":62,"revision":44,"locale":29},{"sys":27009},{"type":12,"linkType":13,"id":14},{"sys":27011},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27013},{"url":486,"details":27014,"fileName":492,"contentType":493},{"size":488,"image":27015},{"width":490,"height":491},{"sys":27017,"fields":27020},{"id":27018,"createdAt":27019},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":27021,"slug":27022,"articleIntro":-1,"category":27023},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[27024],{"metadata":27025,"sys":27028,"fields":27035},{"tags":27026,"concepts":27027},[],[],{"space":27029,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27031,"publishedVersion":442,"revision":62,"contentType":27033,"locale":29},{"sys":27030},{"type":12,"linkType":13,"id":14},{"sys":27032},{"id":21,"type":12,"linkType":22},{"sys":27034},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27036,"metaTitle":452,"metaDescription":453,"mainTitle":27037,"subtitle":471,"heroImage":27052,"ctaButton":494,"ctaLink":495},[451],{"data":27038,"content":27039,"nodeType":74},{},[27040,27046],{"data":27041,"content":27042,"nodeType":78},{},[27043],{"data":27044,"marks":27045,"value":463,"nodeType":82},{},[],{"data":27047,"content":27048,"nodeType":87},{},[27049],{"data":27050,"marks":27051,"value":470,"nodeType":82},{},[],{"metadata":27053,"sys":27056,"fields":27061},{"tags":27054,"concepts":27055},[],[],{"space":27057,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27059,"publishedVersion":62,"revision":44,"locale":29},{"sys":27058},{"type":12,"linkType":13,"id":14},{"sys":27060},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27062},{"url":486,"details":27063,"fileName":492,"contentType":493},{"size":488,"image":27064},{"width":490,"height":491},{"sys":27066,"fields":27069},{"id":27067,"createdAt":27068},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":27070,"slug":27071,"articleIntro":27070,"category":27072},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[27073],{"metadata":27074,"sys":27077,"fields":27084},{"tags":27075,"concepts":27076},[],[],{"space":27078,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27080,"publishedVersion":442,"revision":62,"contentType":27082,"locale":29},{"sys":27079},{"type":12,"linkType":13,"id":14},{"sys":27081},{"id":21,"type":12,"linkType":22},{"sys":27083},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27085,"metaTitle":452,"metaDescription":453,"mainTitle":27086,"subtitle":471,"heroImage":27101,"ctaButton":494,"ctaLink":495},[451],{"data":27087,"content":27088,"nodeType":74},{},[27089,27095],{"data":27090,"content":27091,"nodeType":78},{},[27092],{"data":27093,"marks":27094,"value":463,"nodeType":82},{},[],{"data":27096,"content":27097,"nodeType":87},{},[27098],{"data":27099,"marks":27100,"value":470,"nodeType":82},{},[],{"metadata":27102,"sys":27105,"fields":27110},{"tags":27103,"concepts":27104},[],[],{"space":27106,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27108,"publishedVersion":62,"revision":44,"locale":29},{"sys":27107},{"type":12,"linkType":13,"id":14},{"sys":27109},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27111},{"url":486,"details":27112,"fileName":492,"contentType":493},{"size":488,"image":27113},{"width":490,"height":491},{"sys":27115,"fields":27118},{"id":27116,"createdAt":27117},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":27119,"slug":27120,"articleIntro":27119,"category":27121},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[27122],{"metadata":27123,"sys":27126,"fields":27133},{"tags":27124,"concepts":27125},[],[],{"space":27127,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27129,"publishedVersion":442,"revision":62,"contentType":27131,"locale":29},{"sys":27128},{"type":12,"linkType":13,"id":14},{"sys":27130},{"id":21,"type":12,"linkType":22},{"sys":27132},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27134,"metaTitle":452,"metaDescription":453,"mainTitle":27135,"subtitle":471,"heroImage":27150,"ctaButton":494,"ctaLink":495},[451],{"data":27136,"content":27137,"nodeType":74},{},[27138,27144],{"data":27139,"content":27140,"nodeType":78},{},[27141],{"data":27142,"marks":27143,"value":463,"nodeType":82},{},[],{"data":27145,"content":27146,"nodeType":87},{},[27147],{"data":27148,"marks":27149,"value":470,"nodeType":82},{},[],{"metadata":27151,"sys":27154,"fields":27159},{"tags":27152,"concepts":27153},[],[],{"space":27155,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27157,"publishedVersion":62,"revision":44,"locale":29},{"sys":27156},{"type":12,"linkType":13,"id":14},{"sys":27158},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27160},{"url":486,"details":27161,"fileName":492,"contentType":493},{"size":488,"image":27162},{"width":490,"height":491},{"sys":27164,"fields":27167},{"id":27165,"createdAt":27166},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":27168,"slug":27169,"articleIntro":27168,"category":27170},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[27171],{"metadata":27172,"sys":27175,"fields":27182},{"tags":27173,"concepts":27174},[],[],{"space":27176,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27178,"publishedVersion":442,"revision":62,"contentType":27180,"locale":29},{"sys":27177},{"type":12,"linkType":13,"id":14},{"sys":27179},{"id":21,"type":12,"linkType":22},{"sys":27181},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27183,"metaTitle":452,"metaDescription":453,"mainTitle":27184,"subtitle":471,"heroImage":27199,"ctaButton":494,"ctaLink":495},[451],{"data":27185,"content":27186,"nodeType":74},{},[27187,27193],{"data":27188,"content":27189,"nodeType":78},{},[27190],{"data":27191,"marks":27192,"value":463,"nodeType":82},{},[],{"data":27194,"content":27195,"nodeType":87},{},[27196],{"data":27197,"marks":27198,"value":470,"nodeType":82},{},[],{"metadata":27200,"sys":27203,"fields":27208},{"tags":27201,"concepts":27202},[],[],{"space":27204,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27206,"publishedVersion":62,"revision":44,"locale":29},{"sys":27205},{"type":12,"linkType":13,"id":14},{"sys":27207},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27209},{"url":486,"details":27210,"fileName":492,"contentType":493},{"size":488,"image":27211},{"width":490,"height":491},{"sys":27213,"fields":27216},{"id":27214,"createdAt":27215},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":27217,"slug":27218,"articleIntro":-1,"category":27219},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[27220],{"metadata":27221,"sys":27224,"fields":27231},{"tags":27222,"concepts":27223},[],[],{"space":27225,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27227,"publishedVersion":442,"revision":62,"contentType":27229,"locale":29},{"sys":27226},{"type":12,"linkType":13,"id":14},{"sys":27228},{"id":21,"type":12,"linkType":22},{"sys":27230},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27232,"metaTitle":452,"metaDescription":453,"mainTitle":27233,"subtitle":471,"heroImage":27248,"ctaButton":494,"ctaLink":495},[451],{"data":27234,"content":27235,"nodeType":74},{},[27236,27242],{"data":27237,"content":27238,"nodeType":78},{},[27239],{"data":27240,"marks":27241,"value":463,"nodeType":82},{},[],{"data":27243,"content":27244,"nodeType":87},{},[27245],{"data":27246,"marks":27247,"value":470,"nodeType":82},{},[],{"metadata":27249,"sys":27252,"fields":27257},{"tags":27250,"concepts":27251},[],[],{"space":27253,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27255,"publishedVersion":62,"revision":44,"locale":29},{"sys":27254},{"type":12,"linkType":13,"id":14},{"sys":27256},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27258},{"url":486,"details":27259,"fileName":492,"contentType":493},{"size":488,"image":27260},{"width":490,"height":491},{"sys":27262,"fields":27265},{"id":27263,"createdAt":27264},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":27266,"slug":27267,"articleIntro":27266,"category":27268},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[27269],{"metadata":27270,"sys":27273,"fields":27280},{"tags":27271,"concepts":27272},[],[],{"space":27274,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27276,"publishedVersion":442,"revision":62,"contentType":27278,"locale":29},{"sys":27275},{"type":12,"linkType":13,"id":14},{"sys":27277},{"id":21,"type":12,"linkType":22},{"sys":27279},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27281,"metaTitle":452,"metaDescription":453,"mainTitle":27282,"subtitle":471,"heroImage":27297,"ctaButton":494,"ctaLink":495},[451],{"data":27283,"content":27284,"nodeType":74},{},[27285,27291],{"data":27286,"content":27287,"nodeType":78},{},[27288],{"data":27289,"marks":27290,"value":463,"nodeType":82},{},[],{"data":27292,"content":27293,"nodeType":87},{},[27294],{"data":27295,"marks":27296,"value":470,"nodeType":82},{},[],{"metadata":27298,"sys":27301,"fields":27306},{"tags":27299,"concepts":27300},[],[],{"space":27302,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27304,"publishedVersion":62,"revision":44,"locale":29},{"sys":27303},{"type":12,"linkType":13,"id":14},{"sys":27305},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27307},{"url":486,"details":27308,"fileName":492,"contentType":493},{"size":488,"image":27309},{"width":490,"height":491},{"sys":27311,"fields":27314},{"id":27312,"createdAt":27313},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":27315,"slug":27316,"articleIntro":27315,"category":27317},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[27318],{"metadata":27319,"sys":27322,"fields":27329},{"tags":27320,"concepts":27321},[],[],{"space":27323,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27325,"publishedVersion":442,"revision":62,"contentType":27327,"locale":29},{"sys":27324},{"type":12,"linkType":13,"id":14},{"sys":27326},{"id":21,"type":12,"linkType":22},{"sys":27328},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27330,"metaTitle":452,"metaDescription":453,"mainTitle":27331,"subtitle":471,"heroImage":27346,"ctaButton":494,"ctaLink":495},[451],{"data":27332,"content":27333,"nodeType":74},{},[27334,27340],{"data":27335,"content":27336,"nodeType":78},{},[27337],{"data":27338,"marks":27339,"value":463,"nodeType":82},{},[],{"data":27341,"content":27342,"nodeType":87},{},[27343],{"data":27344,"marks":27345,"value":470,"nodeType":82},{},[],{"metadata":27347,"sys":27350,"fields":27355},{"tags":27348,"concepts":27349},[],[],{"space":27351,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27353,"publishedVersion":62,"revision":44,"locale":29},{"sys":27352},{"type":12,"linkType":13,"id":14},{"sys":27354},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27356},{"url":486,"details":27357,"fileName":492,"contentType":493},{"size":488,"image":27358},{"width":490,"height":491},{"sys":27360,"fields":27363},{"id":27361,"createdAt":27362},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":27364,"slug":27365,"articleIntro":27364,"category":27366},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[27367],{"metadata":27368,"sys":27371,"fields":27378},{"tags":27369,"concepts":27370},[],[],{"space":27372,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27374,"publishedVersion":442,"revision":62,"contentType":27376,"locale":29},{"sys":27373},{"type":12,"linkType":13,"id":14},{"sys":27375},{"id":21,"type":12,"linkType":22},{"sys":27377},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27379,"metaTitle":452,"metaDescription":453,"mainTitle":27380,"subtitle":471,"heroImage":27395,"ctaButton":494,"ctaLink":495},[451],{"data":27381,"content":27382,"nodeType":74},{},[27383,27389],{"data":27384,"content":27385,"nodeType":78},{},[27386],{"data":27387,"marks":27388,"value":463,"nodeType":82},{},[],{"data":27390,"content":27391,"nodeType":87},{},[27392],{"data":27393,"marks":27394,"value":470,"nodeType":82},{},[],{"metadata":27396,"sys":27399,"fields":27404},{"tags":27397,"concepts":27398},[],[],{"space":27400,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27402,"publishedVersion":62,"revision":44,"locale":29},{"sys":27401},{"type":12,"linkType":13,"id":14},{"sys":27403},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27405},{"url":486,"details":27406,"fileName":492,"contentType":493},{"size":488,"image":27407},{"width":490,"height":491},{"sys":27409,"fields":27412},{"id":27410,"createdAt":27411},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":27413,"slug":27414,"articleIntro":-1,"category":27415},"Compte 512 - Banques","compte-512-banques",[27416],{"metadata":27417,"sys":27420,"fields":27427},{"tags":27418,"concepts":27419},[],[],{"space":27421,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27423,"publishedVersion":442,"revision":62,"contentType":27425,"locale":29},{"sys":27422},{"type":12,"linkType":13,"id":14},{"sys":27424},{"id":21,"type":12,"linkType":22},{"sys":27426},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27428,"metaTitle":452,"metaDescription":453,"mainTitle":27429,"subtitle":471,"heroImage":27444,"ctaButton":494,"ctaLink":495},[451],{"data":27430,"content":27431,"nodeType":74},{},[27432,27438],{"data":27433,"content":27434,"nodeType":78},{},[27435],{"data":27436,"marks":27437,"value":463,"nodeType":82},{},[],{"data":27439,"content":27440,"nodeType":87},{},[27441],{"data":27442,"marks":27443,"value":470,"nodeType":82},{},[],{"metadata":27445,"sys":27448,"fields":27453},{"tags":27446,"concepts":27447},[],[],{"space":27449,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27451,"publishedVersion":62,"revision":44,"locale":29},{"sys":27450},{"type":12,"linkType":13,"id":14},{"sys":27452},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27454},{"url":486,"details":27455,"fileName":492,"contentType":493},{"size":488,"image":27456},{"width":490,"height":491},{"sys":27458,"fields":27461},{"id":27459,"createdAt":27460},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":27462,"slug":27463,"articleIntro":27462,"category":27464},"Compte 502 - Actions propres","compte-502-actions-propres",[27465],{"metadata":27466,"sys":27469,"fields":27476},{"tags":27467,"concepts":27468},[],[],{"space":27470,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27472,"publishedVersion":442,"revision":62,"contentType":27474,"locale":29},{"sys":27471},{"type":12,"linkType":13,"id":14},{"sys":27473},{"id":21,"type":12,"linkType":22},{"sys":27475},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27477,"metaTitle":452,"metaDescription":453,"mainTitle":27478,"subtitle":471,"heroImage":27493,"ctaButton":494,"ctaLink":495},[451],{"data":27479,"content":27480,"nodeType":74},{},[27481,27487],{"data":27482,"content":27483,"nodeType":78},{},[27484],{"data":27485,"marks":27486,"value":463,"nodeType":82},{},[],{"data":27488,"content":27489,"nodeType":87},{},[27490],{"data":27491,"marks":27492,"value":470,"nodeType":82},{},[],{"metadata":27494,"sys":27497,"fields":27502},{"tags":27495,"concepts":27496},[],[],{"space":27498,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27500,"publishedVersion":62,"revision":44,"locale":29},{"sys":27499},{"type":12,"linkType":13,"id":14},{"sys":27501},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27503},{"url":486,"details":27504,"fileName":492,"contentType":493},{"size":488,"image":27505},{"width":490,"height":491},{"sys":27507,"fields":27510},{"id":27508,"createdAt":27509},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":27511,"slug":27512,"articleIntro":27511,"category":27513},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[27514],{"metadata":27515,"sys":27518,"fields":27525},{"tags":27516,"concepts":27517},[],[],{"space":27519,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27521,"publishedVersion":442,"revision":62,"contentType":27523,"locale":29},{"sys":27520},{"type":12,"linkType":13,"id":14},{"sys":27522},{"id":21,"type":12,"linkType":22},{"sys":27524},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27526,"metaTitle":452,"metaDescription":453,"mainTitle":27527,"subtitle":471,"heroImage":27542,"ctaButton":494,"ctaLink":495},[451],{"data":27528,"content":27529,"nodeType":74},{},[27530,27536],{"data":27531,"content":27532,"nodeType":78},{},[27533],{"data":27534,"marks":27535,"value":463,"nodeType":82},{},[],{"data":27537,"content":27538,"nodeType":87},{},[27539],{"data":27540,"marks":27541,"value":470,"nodeType":82},{},[],{"metadata":27543,"sys":27546,"fields":27551},{"tags":27544,"concepts":27545},[],[],{"space":27547,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27549,"publishedVersion":62,"revision":44,"locale":29},{"sys":27548},{"type":12,"linkType":13,"id":14},{"sys":27550},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27552},{"url":486,"details":27553,"fileName":492,"contentType":493},{"size":488,"image":27554},{"width":490,"height":491},{"sys":27556,"fields":27559},{"id":27557,"createdAt":27558},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":27560,"slug":27561,"articleIntro":27560,"category":27562},"6021 - Matières consommables","compte-6021-matieres-consommables",[27563],{"metadata":27564,"sys":27567,"fields":27574},{"tags":27565,"concepts":27566},[],[],{"space":27568,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27570,"publishedVersion":442,"revision":62,"contentType":27572,"locale":29},{"sys":27569},{"type":12,"linkType":13,"id":14},{"sys":27571},{"id":21,"type":12,"linkType":22},{"sys":27573},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27575,"metaTitle":452,"metaDescription":453,"mainTitle":27576,"subtitle":471,"heroImage":27591,"ctaButton":494,"ctaLink":495},[451],{"data":27577,"content":27578,"nodeType":74},{},[27579,27585],{"data":27580,"content":27581,"nodeType":78},{},[27582],{"data":27583,"marks":27584,"value":463,"nodeType":82},{},[],{"data":27586,"content":27587,"nodeType":87},{},[27588],{"data":27589,"marks":27590,"value":470,"nodeType":82},{},[],{"metadata":27592,"sys":27595,"fields":27600},{"tags":27593,"concepts":27594},[],[],{"space":27596,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27598,"publishedVersion":62,"revision":44,"locale":29},{"sys":27597},{"type":12,"linkType":13,"id":14},{"sys":27599},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27601},{"url":486,"details":27602,"fileName":492,"contentType":493},{"size":488,"image":27603},{"width":490,"height":491},{"sys":27605,"fields":27608},{"id":27606,"createdAt":27607},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":27609,"slug":27610,"articleIntro":27609,"category":27611},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[27612],{"metadata":27613,"sys":27616,"fields":27623},{"tags":27614,"concepts":27615},[],[],{"space":27617,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27619,"publishedVersion":442,"revision":62,"contentType":27621,"locale":29},{"sys":27618},{"type":12,"linkType":13,"id":14},{"sys":27620},{"id":21,"type":12,"linkType":22},{"sys":27622},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27624,"metaTitle":452,"metaDescription":453,"mainTitle":27625,"subtitle":471,"heroImage":27640,"ctaButton":494,"ctaLink":495},[451],{"data":27626,"content":27627,"nodeType":74},{},[27628,27634],{"data":27629,"content":27630,"nodeType":78},{},[27631],{"data":27632,"marks":27633,"value":463,"nodeType":82},{},[],{"data":27635,"content":27636,"nodeType":87},{},[27637],{"data":27638,"marks":27639,"value":470,"nodeType":82},{},[],{"metadata":27641,"sys":27644,"fields":27649},{"tags":27642,"concepts":27643},[],[],{"space":27645,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27647,"publishedVersion":62,"revision":44,"locale":29},{"sys":27646},{"type":12,"linkType":13,"id":14},{"sys":27648},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27650},{"url":486,"details":27651,"fileName":492,"contentType":493},{"size":488,"image":27652},{"width":490,"height":491},{"sys":27654,"fields":27657},{"id":27655,"createdAt":27656},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":27658,"slug":27659,"articleIntro":27658,"category":27660},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[27661],{"metadata":27662,"sys":27665,"fields":27672},{"tags":27663,"concepts":27664},[],[],{"space":27666,"id":437,"type":16,"createdAt":438,"updatedAt":439,"environment":27668,"publishedVersion":442,"revision":62,"contentType":27670,"locale":29},{"sys":27667},{"type":12,"linkType":13,"id":14},{"sys":27669},{"id":21,"type":12,"linkType":22},{"sys":27671},{"type":12,"linkType":27,"id":445},{"contentfulName":447,"modelCategoryName":448,"slug":449,"contentTypeSlug":27673,"metaTitle":452,"metaDescription":453,"mainTitle":27674,"subtitle":471,"heroImage":27689,"ctaButton":494,"ctaLink":495},[451],{"data":27675,"content":27676,"nodeType":74},{},[27677,27683],{"data":27678,"content":27679,"nodeType":78},{},[27680],{"data":27681,"marks":27682,"value":463,"nodeType":82},{},[],{"data":27684,"content":27685,"nodeType":87},{},[27686],{"data":27687,"marks":27688,"value":470,"nodeType":82},{},[],{"metadata":27690,"sys":27693,"fields":27698},{"tags":27691,"concepts":27692},[],[],{"space":27694,"id":479,"type":58,"createdAt":480,"updatedAt":480,"environment":27696,"publishedVersion":62,"revision":44,"locale":29},{"sys":27695},{"type":12,"linkType":13,"id":14},{"sys":27697},{"id":21,"type":12,"linkType":22},{"title":484,"description":470,"file":27699},{"url":486,"details":27700,"fileName":492,"contentType":493},{"size":488,"image":27701},{"width":490,"height":491},1780085403974]