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Ce compte fait partie de la catégorie 71 - Production stockée (ou déstockage) et concerne spécifiquement les produits finis et intermédiaires fabriqués par l'entreprise.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fonctionne avec le compte 35 - Stocks de produits qui se subdivise en :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"351 - Produits intermédiaires",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"355 - Produits finis",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"358 - Produits résiduels ou matières de récupération",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 7135 permet de constater l'augmentation (stockage) ou la diminution (déstockage) de la valeur des stocks de produits de l'entreprise durant l'exercice comptable, reflétant ainsi la production stockée ou déstockée.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 7135 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 7135 - Variation des stocks de produits est utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"À la clôture de l'exercice comptable : pour enregistrer la variation entre le stock initial et le stock final de produits",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors de l'inventaire extracomptable :",[],{},{"nodeType":117,"data":197,"content":198},{},[199,209],{"nodeType":121,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Pour annuler le stock initial : le compte 7135 est débité du montant du stock initial par le crédit du compte 35",[],{},{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Pour constater le stock final : le compte 7135 est crédité du montant du stock final par le débit du compte 35",[],{},{"nodeType":173,"data":220,"content":221},{},[222],{"nodeType":121,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"En cas d'inventaire permanent : le compte 35 fonctionne comme un compte de magasin, étant débité des entrées par le crédit du compte 7135 et crédité des sorties par le débit de ce même compte",[],{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Le solde du compte 7135 représente ainsi la variation de la valeur des stocks de produits entre le début et la fin de l'exercice. Il peut être créditeur (augmentation des stocks) ou débiteur (diminution des stocks).",[],{},{"nodeType":95,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Quels sont les impacts fiscaux du compte 7135 ?",[],{},{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"L'utilisation du compte 7135 - Variation des stocks de produits présente plusieurs impacts fiscaux et comptables importants :",[],{},{"nodeType":173,"data":254,"content":255},{},[256],{"nodeType":121,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Impact sur le résultat comptable et fiscal :",[],{},{"nodeType":117,"data":267,"content":268},{},[269,279],{"nodeType":121,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Un solde créditeur (augmentation des stocks) augmente le résultat de l'exercice",[],{},{"nodeType":121,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Un solde débiteur (diminution des stocks) diminue le résultat de l'exercice",[],{},{"nodeType":173,"data":290,"content":291},{},[292],{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Valorisation des stocks :",[],{},{"nodeType":117,"data":303,"content":304},{},[305,315],{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Les mouvements enregistrés dans ce compte doivent être valorisés conformément aux méthodes de calcul des coûts utilisées par l'entité",[],{},{"nodeType":121,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Cette valorisation impacte directement le résultat imposable",[],{},{"nodeType":173,"data":326,"content":327},{},[328],{"nodeType":121,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Traitement en fin d'exercice :",[],{},{"nodeType":117,"data":339,"content":340},{},[341,351],{"nodeType":121,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Le solde du compte 71 Production stockée (ou déstockage), incluant le compte 7135, est viré au compte 120 Résultat de l'exercice - bénéfice ou 129 Résultat de l'exercice - perte",[],{},{"nodeType":121,"data":352,"content":353},{},[354],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Cette opération permet d'intégrer la variation des stocks de produits dans le résultat fiscal de l'entreprise",[],{},{"nodeType":173,"data":362,"content":363},{},[364],{"nodeType":121,"data":365,"content":366},{},[367],{"nodeType":87,"data":368,"content":369},{},[370],{"nodeType":82,"value":371,"marks":372,"data":373},"Distinction avec les autres variations de stocks :",[],{},{"nodeType":87,"data":375,"content":376},{},[377],{"nodeType":82,"value":378,"marks":379,"data":380},"Contrairement aux variations de stocks d'approvisionnements et de marchandises (comptes 603x) qui sont des charges, les variations de stocks de produits (compte 7135) sont des produits lorsqu'elles sont positives",[],{},{"nodeType":95,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":387},"3 point clés à retenir sur le compte 7135",[],{},{"nodeType":117,"data":389,"content":390},{},[391,401,411],{"nodeType":121,"data":392,"content":393},{},[394],{"nodeType":87,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"Le compte 7135 permet d'ajuster le résultat comptable en fonction de la production stockée ou déstockée pendant l'exercice, reflétant ainsi la valeur réelle créée par l'activité de production.",[],{},{"nodeType":121,"data":402,"content":403},{},[404],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"Un solde créditeur signifie une augmentation des stocks de produits (production supérieure aux ventes), tandis qu'un solde débiteur indique une diminution (ventes supérieures à la production).",[],{},{"nodeType":121,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"Ce compte fonctionne en miroir avec le compte 35 et ses subdivisions, permettant de suivre les variations de stocks de produits finis, intermédiaires et résiduels.",[],{},"compte-7135-variation-des-stocks-de-produits",false,[424],{"metadata":425,"sys":428,"fields":440},{"tags":426,"concepts":427},[],[],{"space":429,"id":431,"type":16,"createdAt":432,"updatedAt":433,"environment":434,"publishedVersion":436,"revision":62,"contentType":437,"locale":29},{"sys":430},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":435},{"id":21,"type":12,"linkType":22},24,{"sys":438},{"type":12,"linkType":27,"id":439},"category",{"contentfulName":441,"modelCategoryName":442,"slug":443,"contentTypeSlug":444,"metaTitle":446,"metaDescription":447,"mainTitle":448,"subtitle":465,"heroImage":466,"ctaButton":488,"ctaLink":489},"Fiches pratiques - 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