[{"data":1,"prerenderedAt":27613},["ShallowReactive",2],{"tip-plan-comptable-compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles":3,"plan-comptable-compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles-similars":407},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",{"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","4luAg33CreAYEPd7Ln86mK","Entry","2025-05-27T14:03:29.520Z","2025-06-03T09:53:10.009Z",{"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":338,"faq_structured_data":339,"category":340},"752 - Revenus des immeubles non affectés à des activités professionnelles",{"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",{},[77,86,94,102,113,148,155,162,169,213,220,227,234,298,305],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 752 - Revenus des immeubles non affectés à des activités professionnelles",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte de produits permettant d'enregistrer les revenus générés par des immeubles détenus par l'entreprise mais qui ne sont pas utilisés dans le cadre de son activité professionnelle principale.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 752 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 752 est un compte de produits appartenant à la classe 7, plus précisément à la catégorie 75 \"Autres produits de gestion courante\". Il sert spécifiquement à enregistrer les revenus locatifs et autres produits provenant d'immeubles qui ne sont pas affectés aux activités professionnelles de l'entreprise.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte permet de distinguer clairement les revenus immobiliers qui ne sont pas directement liés à l'exploitation principale de l'entreprise. Il est utilisé pour comptabiliser :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"Les loyers perçus sur des biens immobiliers détenus par l'entreprise mais loués à des tiers",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les revenus accessoires liés à ces immeubles (charges refacturées, prestations annexes)",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les produits de location de terrains ou constructions que l'entreprise n'utilise pas pour son activité",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Il s'inscrit dans la logique du PCG 2025 qui vise à séparer les différentes sources de revenus selon leur nature et leur lien avec l'activité principale de l'entreprise.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 752 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 752 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":170,"data":171,"content":172},"ordered-list",{},[173,183,193,203],{"nodeType":118,"data":174,"content":175},{},[176],{"nodeType":87,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"Immeubles de placement : Lorsque l'entreprise détient des biens immobiliers dans une optique patrimoniale ou d'investissement plutôt que pour les besoins de son exploitation",[],{},{"nodeType":118,"data":184,"content":185},{},[186],{"nodeType":87,"data":187,"content":188},{},[189],{"nodeType":82,"value":190,"marks":191,"data":192},"Locaux temporairement non utilisés : Quand des locaux appartenant à l'entreprise mais temporairement non utilisés pour son activité sont mis en location",[],{},{"nodeType":118,"data":194,"content":195},{},[196],{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Immeubles hors exploitation : Pour les revenus générés par des immeubles qui n'ont jamais été et ne seront jamais affectés à l'activité professionnelle (par exemple, un immeuble reçu en héritage ou acquis uniquement pour percevoir des loyers)",[],{},{"nodeType":118,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Logements de fonction non utilisés : Lorsque des logements de fonction sont loués à des personnes externes à l'entreprise",[],{},{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Il est important de noter que ce compte ne doit pas être utilisé pour les revenus provenant d'immeubles utilisés dans le cadre de l'activité principale, même partiellement. Dans ce cas, les produits seraient à comptabiliser dans les comptes de la classe 70, notamment au compte 708 \"Produits des activités annexes\".",[],{},{"nodeType":95,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"Quels sont les impacts fiscaux du compte 752 ?",[],{},{"nodeType":87,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"L'utilisation du compte 752 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":170,"data":235,"content":236},{},[237,253,268,283],{"nodeType":118,"data":238,"content":239},{},[240],{"nodeType":87,"data":241,"content":242},{},[243,249],{"nodeType":82,"value":244,"marks":245,"data":248},"Régime fiscal des revenus fonciers :",[246],{"type":247},"bold",{},{"nodeType":82,"value":250,"marks":251,"data":252},"\n   - Les revenus enregistrés au compte 752 sont soumis à l'impôt sur les sociétés (IS) pour les personnes morales\n   - Pour les entreprises individuelles soumises à l'IR, ces revenus peuvent relever du régime des revenus fonciers et non des bénéfices industriels et commerciaux (BIC), selon la situation",[],{},{"nodeType":118,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259,264],{"nodeType":82,"value":260,"marks":261,"data":263},"TVA applicable :",[262],{"type":247},{},{"nodeType":82,"value":265,"marks":266,"data":267},"\n   - La location d'immeubles nus à usage d'habitation est exonérée de TVA\n   - La location de locaux à usage professionnel est en principe exonérée de TVA, mais l'option pour l'assujettissement est possible sous certaines conditions\n   - Les locations meublées ou équipées peuvent être soumises à la TVA selon les situations",[],{},{"nodeType":118,"data":269,"content":270},{},[271],{"nodeType":87,"data":272,"content":273},{},[274,279],{"nodeType":82,"value":275,"marks":276,"data":278},"Charges déductibles :",[277],{"type":247},{},{"nodeType":82,"value":280,"marks":281,"data":282},"\n   - Les charges relatives aux immeubles générant ces revenus (frais d'entretien, taxes foncières, assurances, amortissements, etc.) sont comptabilisées dans des comptes spécifiques de charges\n   - Ces charges viennent en déduction des produits enregistrés au compte 752 pour déterminer le résultat fiscal",[],{},{"nodeType":118,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289,294],{"nodeType":82,"value":290,"marks":291,"data":293},"Contribution économique territoriale (CET) :",[292],{"type":247},{},{"nodeType":82,"value":295,"marks":296,"data":297},"\n   - Les immeubles non affectés à l'activité professionnelle ne sont généralement pas pris en compte dans la base d'imposition à la cotisation foncière des entreprises (CFE)\n   - En revanche, ils restent soumis à la taxe foncière",[],{},{"nodeType":95,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"3 points clés à retenir sur le compte 752",[],{},{"nodeType":114,"data":306,"content":307},{},[308,318,328],{"nodeType":118,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Distinction claire des revenus : Le compte 752 permet d'isoler les revenus immobiliers non liés à l'exploitation principale, facilitant ainsi l'analyse financière et la conformité fiscale de l'entreprise.",[],{},{"nodeType":118,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Traitement fiscal spécifique : Les revenus comptabilisés dans ce compte peuvent être soumis à des règles fiscales particulières, notamment concernant la TVA et les charges déductibles, d'où l'importance d'une comptabilisation précise.",[],{},{"nodeType":118,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Indicateur de diversification : L'importance relative de ce compte dans le total des produits peut révéler une stratégie de diversification des sources de revenus de l'entreprise et constituer un indicateur de la gestion patrimoniale.",[],{},"compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",false,[341],{"metadata":342,"sys":345,"fields":357},{"tags":343,"concepts":344},[],[],{"space":346,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":351,"publishedVersion":353,"revision":62,"contentType":354,"locale":29},{"sys":347},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":352},{"id":21,"type":12,"linkType":22},24,{"sys":355},{"type":12,"linkType":27,"id":356},"category",{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":361,"metaTitle":363,"metaDescription":364,"mainTitle":365,"subtitle":382,"heroImage":383,"ctaButton":405,"ctaLink":406},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[362],"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":366,"content":367,"nodeType":74},{},[368,375],{"data":369,"content":370,"nodeType":78},{},[371],{"data":372,"marks":373,"value":374,"nodeType":82},{},[],"Plan comptable général",{"data":376,"content":377,"nodeType":87},{},[378],{"data":379,"marks":380,"value":381,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":384,"sys":387,"fields":394},{"tags":385,"concepts":386},[],[],{"space":388,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":392,"publishedVersion":62,"revision":44,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":393},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":396},"Facturation",{"url":397,"details":398,"fileName":403,"contentType":404},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":399,"image":400},246703,{"width":401,"height":402},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[408,457,506,555,604,653,702,751,800,849,898,947,996,1045,1094,1143,1192,1241,1290,1339,1388,1437,1486,1535,1584,1633,1682,1731,1780,1829,1878,1927,1976,2025,2074,2123,2172,2221,2270,2319,2368,2417,2467,2516,2565,2614,2663,2712,2761,2810,2859,2908,2957,3006,3055,3105,3154,3203,3252,3301,3350,3399,3448,3497,3546,3595,3644,3693,3742,3791,3840,3889,3938,3987,4036,4085,4134,4184,4233,4282,4331,4380,4429,4474,4523,4572,4621,4670,4719,4768,4817,4866,4915,4964,5013,5062,5111,5160,5210,5259,5308,5357,5406,5455,5504,5553,5602,5652,5701,5750,5799,5848,5897,5946,5995,6044,6093,6142,6191,6240,6289,6338,6387,6436,6485,6534,6583,6632,6681,6730,6779,6828,6877,6926,6975,7024,7073,7122,7171,7220,7269,7318,7367,7416,7466,7515,7564,7613,7662,7711,7760,7810,7859,7908,7957,8006,8055,8104,8153,8202,8252,8301,8350,8399,8448,8497,8546,8595,8644,8693,8742,8791,8840,8889,8938,8987,9036,9085,9134,9183,9232,9281,9330,9379,9429,9478,9528,9577,9626,9675,9724,9773,9822,9871,9920,9969,10018,10067,10116,10165,10214,10263,10312,10361,10410,10459,10508,10557,10606,10655,10704,10753,10802,10851,10900,10949,10998,11047,11096,11145,11194,11243,11292,11341,11390,11439,11488,11537,11586,11635,11684,11733,11782,11831,11880,11929,11978,12026,12075,12124,12173,12222,12271,12320,12369,12418,12467,12516,12565,12614,12663,12712,12761,12810,12859,12908,12957,13006,13055,13104,13153,13202,13251,13300,13349,13398,13447,13496,13545,13594,13643,13692,13741,13790,13839,13888,13937,13986,14035,14084,14133,14182,14231,14280,14329,14378,14427,14476,14525,14574,14623,14672,14721,14770,14819,14868,14917,14966,15015,15064,15113,15162,15211,15260,15309,15358,15407,15456,15505,15554,15604,15652,15701,15750,15799,15848,15897,15947,15996,16045,16094,16143,16192,16241,16290,16339,16388,16437,16486,16535,16585,16634,16683,16732,16781,16830,16879,16928,16977,17026,17075,17124,17173,17222,17271,17320,17369,17418,17467,17516,17565,17614,17663,17712,17761,17810,17859,17908,17957,18007,18056,18105,18154,18203,18252,18301,18350,18399,18448,18497,18546,18595,18644,18693,18742,18791,18840,18889,18938,18987,19036,19085,19134,19183,19232,19281,19330,19379,19428,19477,19526,19575,19624,19673,19722,19771,19821,19871,19920,19969,20018,20067,20116,20165,20214,20263,20312,20361,20410,20459,20508,20557,20606,20655,20704,20753,20802,20851,20900,20949,20998,21047,21096,21145,21193,21242,21291,21340,21389,21438,21487,21536,21585,21634,21683,21732,21781,21830,21879,21928,21977,22026,22075,22124,22173,22222,22271,22320,22369,22418,22467,22516,22565,22614,22663,22712,22761,22810,22859,22908,22957,23006,23055,23104,23153,23202,23251,23300,23349,23398,23447,23496,23545,23594,23643,23692,23741,23790,23839,23888,23937,23986,24035,24084,24133,24182,24231,24280,24329,24378,24428,24477,24526,24575,24625,24674,24723,24772,24821,24870,24919,24968,25017,25065,25114,25163,25212,25261,25310,25359,25408,25457,25506,25555,25604,25653,25702,25751,25800,25849,25898,25947,25996,26045,26094,26143,26191,26241,26290,26339,26388,26437,26486,26535,26584,26633,26682,26731,26780,26829,26877,26926,26975,27024,27073,27122,27171,27220,27269,27318,27367,27416,27465,27514,27563],{"sys":409,"fields":412},{"id":410,"createdAt":411},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":413,"slug":414,"articleIntro":413,"category":415},"Compte 6412 - Congés payés","compte-6412-conges-payes",[416],{"metadata":417,"sys":420,"fields":427},{"tags":418,"concepts":419},[],[],{"space":421,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":423,"publishedVersion":353,"revision":62,"contentType":425,"locale":29},{"sys":422},{"type":12,"linkType":13,"id":14},{"sys":424},{"id":21,"type":12,"linkType":22},{"sys":426},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":428,"metaTitle":363,"metaDescription":364,"mainTitle":429,"subtitle":382,"heroImage":444,"ctaButton":405,"ctaLink":406},[362],{"data":430,"content":431,"nodeType":74},{},[432,438],{"data":433,"content":434,"nodeType":78},{},[435],{"data":436,"marks":437,"value":374,"nodeType":82},{},[],{"data":439,"content":440,"nodeType":87},{},[441],{"data":442,"marks":443,"value":381,"nodeType":82},{},[],{"metadata":445,"sys":448,"fields":453},{"tags":446,"concepts":447},[],[],{"space":449,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":451,"publishedVersion":62,"revision":44,"locale":29},{"sys":450},{"type":12,"linkType":13,"id":14},{"sys":452},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":454},{"url":397,"details":455,"fileName":403,"contentType":404},{"size":399,"image":456},{"width":401,"height":402},{"sys":458,"fields":461},{"id":459,"createdAt":460},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":462,"slug":463,"articleIntro":462,"category":464},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[465],{"metadata":466,"sys":469,"fields":476},{"tags":467,"concepts":468},[],[],{"space":470,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":472,"publishedVersion":353,"revision":62,"contentType":474,"locale":29},{"sys":471},{"type":12,"linkType":13,"id":14},{"sys":473},{"id":21,"type":12,"linkType":22},{"sys":475},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":477,"metaTitle":363,"metaDescription":364,"mainTitle":478,"subtitle":382,"heroImage":493,"ctaButton":405,"ctaLink":406},[362],{"data":479,"content":480,"nodeType":74},{},[481,487],{"data":482,"content":483,"nodeType":78},{},[484],{"data":485,"marks":486,"value":374,"nodeType":82},{},[],{"data":488,"content":489,"nodeType":87},{},[490],{"data":491,"marks":492,"value":381,"nodeType":82},{},[],{"metadata":494,"sys":497,"fields":502},{"tags":495,"concepts":496},[],[],{"space":498,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":500,"publishedVersion":62,"revision":44,"locale":29},{"sys":499},{"type":12,"linkType":13,"id":14},{"sys":501},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":503},{"url":397,"details":504,"fileName":403,"contentType":404},{"size":399,"image":505},{"width":401,"height":402},{"sys":507,"fields":510},{"id":508,"createdAt":509},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":511,"slug":512,"articleIntro":511,"category":513},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[514],{"metadata":515,"sys":518,"fields":525},{"tags":516,"concepts":517},[],[],{"space":519,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":521,"publishedVersion":353,"revision":62,"contentType":523,"locale":29},{"sys":520},{"type":12,"linkType":13,"id":14},{"sys":522},{"id":21,"type":12,"linkType":22},{"sys":524},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":526,"metaTitle":363,"metaDescription":364,"mainTitle":527,"subtitle":382,"heroImage":542,"ctaButton":405,"ctaLink":406},[362],{"data":528,"content":529,"nodeType":74},{},[530,536],{"data":531,"content":532,"nodeType":78},{},[533],{"data":534,"marks":535,"value":374,"nodeType":82},{},[],{"data":537,"content":538,"nodeType":87},{},[539],{"data":540,"marks":541,"value":381,"nodeType":82},{},[],{"metadata":543,"sys":546,"fields":551},{"tags":544,"concepts":545},[],[],{"space":547,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":549,"publishedVersion":62,"revision":44,"locale":29},{"sys":548},{"type":12,"linkType":13,"id":14},{"sys":550},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":552},{"url":397,"details":553,"fileName":403,"contentType":404},{"size":399,"image":554},{"width":401,"height":402},{"sys":556,"fields":559},{"id":557,"createdAt":558},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":560,"slug":561,"articleIntro":-1,"category":562},"Compte 512 - Banques","compte-512-banques",[563],{"metadata":564,"sys":567,"fields":574},{"tags":565,"concepts":566},[],[],{"space":568,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":570,"publishedVersion":353,"revision":62,"contentType":572,"locale":29},{"sys":569},{"type":12,"linkType":13,"id":14},{"sys":571},{"id":21,"type":12,"linkType":22},{"sys":573},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":575,"metaTitle":363,"metaDescription":364,"mainTitle":576,"subtitle":382,"heroImage":591,"ctaButton":405,"ctaLink":406},[362],{"data":577,"content":578,"nodeType":74},{},[579,585],{"data":580,"content":581,"nodeType":78},{},[582],{"data":583,"marks":584,"value":374,"nodeType":82},{},[],{"data":586,"content":587,"nodeType":87},{},[588],{"data":589,"marks":590,"value":381,"nodeType":82},{},[],{"metadata":592,"sys":595,"fields":600},{"tags":593,"concepts":594},[],[],{"space":596,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":598,"publishedVersion":62,"revision":44,"locale":29},{"sys":597},{"type":12,"linkType":13,"id":14},{"sys":599},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":601},{"url":397,"details":602,"fileName":403,"contentType":404},{"size":399,"image":603},{"width":401,"height":402},{"sys":605,"fields":608},{"id":606,"createdAt":607},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":609,"slug":610,"articleIntro":-1,"category":611},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[612],{"metadata":613,"sys":616,"fields":623},{"tags":614,"concepts":615},[],[],{"space":617,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":619,"publishedVersion":353,"revision":62,"contentType":621,"locale":29},{"sys":618},{"type":12,"linkType":13,"id":14},{"sys":620},{"id":21,"type":12,"linkType":22},{"sys":622},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":624,"metaTitle":363,"metaDescription":364,"mainTitle":625,"subtitle":382,"heroImage":640,"ctaButton":405,"ctaLink":406},[362],{"data":626,"content":627,"nodeType":74},{},[628,634],{"data":629,"content":630,"nodeType":78},{},[631],{"data":632,"marks":633,"value":374,"nodeType":82},{},[],{"data":635,"content":636,"nodeType":87},{},[637],{"data":638,"marks":639,"value":381,"nodeType":82},{},[],{"metadata":641,"sys":644,"fields":649},{"tags":642,"concepts":643},[],[],{"space":645,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":647,"publishedVersion":62,"revision":44,"locale":29},{"sys":646},{"type":12,"linkType":13,"id":14},{"sys":648},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":650},{"url":397,"details":651,"fileName":403,"contentType":404},{"size":399,"image":652},{"width":401,"height":402},{"sys":654,"fields":657},{"id":655,"createdAt":656},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":658,"slug":659,"articleIntro":658,"category":660},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[661],{"metadata":662,"sys":665,"fields":672},{"tags":663,"concepts":664},[],[],{"space":666,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":668,"publishedVersion":353,"revision":62,"contentType":670,"locale":29},{"sys":667},{"type":12,"linkType":13,"id":14},{"sys":669},{"id":21,"type":12,"linkType":22},{"sys":671},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":673,"metaTitle":363,"metaDescription":364,"mainTitle":674,"subtitle":382,"heroImage":689,"ctaButton":405,"ctaLink":406},[362],{"data":675,"content":676,"nodeType":74},{},[677,683],{"data":678,"content":679,"nodeType":78},{},[680],{"data":681,"marks":682,"value":374,"nodeType":82},{},[],{"data":684,"content":685,"nodeType":87},{},[686],{"data":687,"marks":688,"value":381,"nodeType":82},{},[],{"metadata":690,"sys":693,"fields":698},{"tags":691,"concepts":692},[],[],{"space":694,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":696,"publishedVersion":62,"revision":44,"locale":29},{"sys":695},{"type":12,"linkType":13,"id":14},{"sys":697},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":699},{"url":397,"details":700,"fileName":403,"contentType":404},{"size":399,"image":701},{"width":401,"height":402},{"sys":703,"fields":706},{"id":704,"createdAt":705},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":707,"slug":708,"articleIntro":707,"category":709},"613 - Locations","compte-613-locations",[710],{"metadata":711,"sys":714,"fields":721},{"tags":712,"concepts":713},[],[],{"space":715,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":717,"publishedVersion":353,"revision":62,"contentType":719,"locale":29},{"sys":716},{"type":12,"linkType":13,"id":14},{"sys":718},{"id":21,"type":12,"linkType":22},{"sys":720},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":722,"metaTitle":363,"metaDescription":364,"mainTitle":723,"subtitle":382,"heroImage":738,"ctaButton":405,"ctaLink":406},[362],{"data":724,"content":725,"nodeType":74},{},[726,732],{"data":727,"content":728,"nodeType":78},{},[729],{"data":730,"marks":731,"value":374,"nodeType":82},{},[],{"data":733,"content":734,"nodeType":87},{},[735],{"data":736,"marks":737,"value":381,"nodeType":82},{},[],{"metadata":739,"sys":742,"fields":747},{"tags":740,"concepts":741},[],[],{"space":743,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":745,"publishedVersion":62,"revision":44,"locale":29},{"sys":744},{"type":12,"linkType":13,"id":14},{"sys":746},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":748},{"url":397,"details":749,"fileName":403,"contentType":404},{"size":399,"image":750},{"width":401,"height":402},{"sys":752,"fields":755},{"id":753,"createdAt":754},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":756,"slug":757,"articleIntro":756,"category":758},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[759],{"metadata":760,"sys":763,"fields":770},{"tags":761,"concepts":762},[],[],{"space":764,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":766,"publishedVersion":353,"revision":62,"contentType":768,"locale":29},{"sys":765},{"type":12,"linkType":13,"id":14},{"sys":767},{"id":21,"type":12,"linkType":22},{"sys":769},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":771,"metaTitle":363,"metaDescription":364,"mainTitle":772,"subtitle":382,"heroImage":787,"ctaButton":405,"ctaLink":406},[362],{"data":773,"content":774,"nodeType":74},{},[775,781],{"data":776,"content":777,"nodeType":78},{},[778],{"data":779,"marks":780,"value":374,"nodeType":82},{},[],{"data":782,"content":783,"nodeType":87},{},[784],{"data":785,"marks":786,"value":381,"nodeType":82},{},[],{"metadata":788,"sys":791,"fields":796},{"tags":789,"concepts":790},[],[],{"space":792,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":794,"publishedVersion":62,"revision":44,"locale":29},{"sys":793},{"type":12,"linkType":13,"id":14},{"sys":795},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":797},{"url":397,"details":798,"fileName":403,"contentType":404},{"size":399,"image":799},{"width":401,"height":402},{"sys":801,"fields":804},{"id":802,"createdAt":803},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":805,"slug":806,"articleIntro":-1,"category":807},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[808],{"metadata":809,"sys":812,"fields":819},{"tags":810,"concepts":811},[],[],{"space":813,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":815,"publishedVersion":353,"revision":62,"contentType":817,"locale":29},{"sys":814},{"type":12,"linkType":13,"id":14},{"sys":816},{"id":21,"type":12,"linkType":22},{"sys":818},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":820,"metaTitle":363,"metaDescription":364,"mainTitle":821,"subtitle":382,"heroImage":836,"ctaButton":405,"ctaLink":406},[362],{"data":822,"content":823,"nodeType":74},{},[824,830],{"data":825,"content":826,"nodeType":78},{},[827],{"data":828,"marks":829,"value":374,"nodeType":82},{},[],{"data":831,"content":832,"nodeType":87},{},[833],{"data":834,"marks":835,"value":381,"nodeType":82},{},[],{"metadata":837,"sys":840,"fields":845},{"tags":838,"concepts":839},[],[],{"space":841,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":843,"publishedVersion":62,"revision":44,"locale":29},{"sys":842},{"type":12,"linkType":13,"id":14},{"sys":844},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":846},{"url":397,"details":847,"fileName":403,"contentType":404},{"size":399,"image":848},{"width":401,"height":402},{"sys":850,"fields":853},{"id":851,"createdAt":852},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":854,"slug":855,"articleIntro":854,"category":856},"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",[857],{"metadata":858,"sys":861,"fields":868},{"tags":859,"concepts":860},[],[],{"space":862,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":864,"publishedVersion":353,"revision":62,"contentType":866,"locale":29},{"sys":863},{"type":12,"linkType":13,"id":14},{"sys":865},{"id":21,"type":12,"linkType":22},{"sys":867},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":869,"metaTitle":363,"metaDescription":364,"mainTitle":870,"subtitle":382,"heroImage":885,"ctaButton":405,"ctaLink":406},[362],{"data":871,"content":872,"nodeType":74},{},[873,879],{"data":874,"content":875,"nodeType":78},{},[876],{"data":877,"marks":878,"value":374,"nodeType":82},{},[],{"data":880,"content":881,"nodeType":87},{},[882],{"data":883,"marks":884,"value":381,"nodeType":82},{},[],{"metadata":886,"sys":889,"fields":894},{"tags":887,"concepts":888},[],[],{"space":890,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":892,"publishedVersion":62,"revision":44,"locale":29},{"sys":891},{"type":12,"linkType":13,"id":14},{"sys":893},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":895},{"url":397,"details":896,"fileName":403,"contentType":404},{"size":399,"image":897},{"width":401,"height":402},{"sys":899,"fields":902},{"id":900,"createdAt":901},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":903,"slug":904,"articleIntro":903,"category":905},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[906],{"metadata":907,"sys":910,"fields":917},{"tags":908,"concepts":909},[],[],{"space":911,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":913,"publishedVersion":353,"revision":62,"contentType":915,"locale":29},{"sys":912},{"type":12,"linkType":13,"id":14},{"sys":914},{"id":21,"type":12,"linkType":22},{"sys":916},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":918,"metaTitle":363,"metaDescription":364,"mainTitle":919,"subtitle":382,"heroImage":934,"ctaButton":405,"ctaLink":406},[362],{"data":920,"content":921,"nodeType":74},{},[922,928],{"data":923,"content":924,"nodeType":78},{},[925],{"data":926,"marks":927,"value":374,"nodeType":82},{},[],{"data":929,"content":930,"nodeType":87},{},[931],{"data":932,"marks":933,"value":381,"nodeType":82},{},[],{"metadata":935,"sys":938,"fields":943},{"tags":936,"concepts":937},[],[],{"space":939,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":941,"publishedVersion":62,"revision":44,"locale":29},{"sys":940},{"type":12,"linkType":13,"id":14},{"sys":942},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":944},{"url":397,"details":945,"fileName":403,"contentType":404},{"size":399,"image":946},{"width":401,"height":402},{"sys":948,"fields":951},{"id":949,"createdAt":950},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":952,"slug":953,"articleIntro":-1,"category":954},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[955],{"metadata":956,"sys":959,"fields":966},{"tags":957,"concepts":958},[],[],{"space":960,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":962,"publishedVersion":353,"revision":62,"contentType":964,"locale":29},{"sys":961},{"type":12,"linkType":13,"id":14},{"sys":963},{"id":21,"type":12,"linkType":22},{"sys":965},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":967,"metaTitle":363,"metaDescription":364,"mainTitle":968,"subtitle":382,"heroImage":983,"ctaButton":405,"ctaLink":406},[362],{"data":969,"content":970,"nodeType":74},{},[971,977],{"data":972,"content":973,"nodeType":78},{},[974],{"data":975,"marks":976,"value":374,"nodeType":82},{},[],{"data":978,"content":979,"nodeType":87},{},[980],{"data":981,"marks":982,"value":381,"nodeType":82},{},[],{"metadata":984,"sys":987,"fields":992},{"tags":985,"concepts":986},[],[],{"space":988,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":990,"publishedVersion":62,"revision":44,"locale":29},{"sys":989},{"type":12,"linkType":13,"id":14},{"sys":991},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":993},{"url":397,"details":994,"fileName":403,"contentType":404},{"size":399,"image":995},{"width":401,"height":402},{"sys":997,"fields":1000},{"id":998,"createdAt":999},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":1001,"slug":1002,"articleIntro":1001,"category":1003},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[1004],{"metadata":1005,"sys":1008,"fields":1015},{"tags":1006,"concepts":1007},[],[],{"space":1009,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1011,"publishedVersion":353,"revision":62,"contentType":1013,"locale":29},{"sys":1010},{"type":12,"linkType":13,"id":14},{"sys":1012},{"id":21,"type":12,"linkType":22},{"sys":1014},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1016,"metaTitle":363,"metaDescription":364,"mainTitle":1017,"subtitle":382,"heroImage":1032,"ctaButton":405,"ctaLink":406},[362],{"data":1018,"content":1019,"nodeType":74},{},[1020,1026],{"data":1021,"content":1022,"nodeType":78},{},[1023],{"data":1024,"marks":1025,"value":374,"nodeType":82},{},[],{"data":1027,"content":1028,"nodeType":87},{},[1029],{"data":1030,"marks":1031,"value":381,"nodeType":82},{},[],{"metadata":1033,"sys":1036,"fields":1041},{"tags":1034,"concepts":1035},[],[],{"space":1037,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1039,"publishedVersion":62,"revision":44,"locale":29},{"sys":1038},{"type":12,"linkType":13,"id":14},{"sys":1040},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1042},{"url":397,"details":1043,"fileName":403,"contentType":404},{"size":399,"image":1044},{"width":401,"height":402},{"sys":1046,"fields":1049},{"id":1047,"createdAt":1048},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":1050,"slug":1051,"articleIntro":-1,"category":1052},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[1053],{"metadata":1054,"sys":1057,"fields":1064},{"tags":1055,"concepts":1056},[],[],{"space":1058,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1060,"publishedVersion":353,"revision":62,"contentType":1062,"locale":29},{"sys":1059},{"type":12,"linkType":13,"id":14},{"sys":1061},{"id":21,"type":12,"linkType":22},{"sys":1063},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1065,"metaTitle":363,"metaDescription":364,"mainTitle":1066,"subtitle":382,"heroImage":1081,"ctaButton":405,"ctaLink":406},[362],{"data":1067,"content":1068,"nodeType":74},{},[1069,1075],{"data":1070,"content":1071,"nodeType":78},{},[1072],{"data":1073,"marks":1074,"value":374,"nodeType":82},{},[],{"data":1076,"content":1077,"nodeType":87},{},[1078],{"data":1079,"marks":1080,"value":381,"nodeType":82},{},[],{"metadata":1082,"sys":1085,"fields":1090},{"tags":1083,"concepts":1084},[],[],{"space":1086,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1088,"publishedVersion":62,"revision":44,"locale":29},{"sys":1087},{"type":12,"linkType":13,"id":14},{"sys":1089},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1091},{"url":397,"details":1092,"fileName":403,"contentType":404},{"size":399,"image":1093},{"width":401,"height":402},{"sys":1095,"fields":1098},{"id":1096,"createdAt":1097},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":1099,"slug":1100,"articleIntro":-1,"category":1101},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[1102],{"metadata":1103,"sys":1106,"fields":1113},{"tags":1104,"concepts":1105},[],[],{"space":1107,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1109,"publishedVersion":353,"revision":62,"contentType":1111,"locale":29},{"sys":1108},{"type":12,"linkType":13,"id":14},{"sys":1110},{"id":21,"type":12,"linkType":22},{"sys":1112},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1114,"metaTitle":363,"metaDescription":364,"mainTitle":1115,"subtitle":382,"heroImage":1130,"ctaButton":405,"ctaLink":406},[362],{"data":1116,"content":1117,"nodeType":74},{},[1118,1124],{"data":1119,"content":1120,"nodeType":78},{},[1121],{"data":1122,"marks":1123,"value":374,"nodeType":82},{},[],{"data":1125,"content":1126,"nodeType":87},{},[1127],{"data":1128,"marks":1129,"value":381,"nodeType":82},{},[],{"metadata":1131,"sys":1134,"fields":1139},{"tags":1132,"concepts":1133},[],[],{"space":1135,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1137,"publishedVersion":62,"revision":44,"locale":29},{"sys":1136},{"type":12,"linkType":13,"id":14},{"sys":1138},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1140},{"url":397,"details":1141,"fileName":403,"contentType":404},{"size":399,"image":1142},{"width":401,"height":402},{"sys":1144,"fields":1147},{"id":1145,"createdAt":1146},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":1148,"slug":1149,"articleIntro":-1,"category":1150},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[1151],{"metadata":1152,"sys":1155,"fields":1162},{"tags":1153,"concepts":1154},[],[],{"space":1156,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1158,"publishedVersion":353,"revision":62,"contentType":1160,"locale":29},{"sys":1157},{"type":12,"linkType":13,"id":14},{"sys":1159},{"id":21,"type":12,"linkType":22},{"sys":1161},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1163,"metaTitle":363,"metaDescription":364,"mainTitle":1164,"subtitle":382,"heroImage":1179,"ctaButton":405,"ctaLink":406},[362],{"data":1165,"content":1166,"nodeType":74},{},[1167,1173],{"data":1168,"content":1169,"nodeType":78},{},[1170],{"data":1171,"marks":1172,"value":374,"nodeType":82},{},[],{"data":1174,"content":1175,"nodeType":87},{},[1176],{"data":1177,"marks":1178,"value":381,"nodeType":82},{},[],{"metadata":1180,"sys":1183,"fields":1188},{"tags":1181,"concepts":1182},[],[],{"space":1184,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1186,"publishedVersion":62,"revision":44,"locale":29},{"sys":1185},{"type":12,"linkType":13,"id":14},{"sys":1187},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1189},{"url":397,"details":1190,"fileName":403,"contentType":404},{"size":399,"image":1191},{"width":401,"height":402},{"sys":1193,"fields":1196},{"id":1194,"createdAt":1195},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":1197,"slug":1198,"articleIntro":1197,"category":1199},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[1200],{"metadata":1201,"sys":1204,"fields":1211},{"tags":1202,"concepts":1203},[],[],{"space":1205,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1207,"publishedVersion":353,"revision":62,"contentType":1209,"locale":29},{"sys":1206},{"type":12,"linkType":13,"id":14},{"sys":1208},{"id":21,"type":12,"linkType":22},{"sys":1210},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1212,"metaTitle":363,"metaDescription":364,"mainTitle":1213,"subtitle":382,"heroImage":1228,"ctaButton":405,"ctaLink":406},[362],{"data":1214,"content":1215,"nodeType":74},{},[1216,1222],{"data":1217,"content":1218,"nodeType":78},{},[1219],{"data":1220,"marks":1221,"value":374,"nodeType":82},{},[],{"data":1223,"content":1224,"nodeType":87},{},[1225],{"data":1226,"marks":1227,"value":381,"nodeType":82},{},[],{"metadata":1229,"sys":1232,"fields":1237},{"tags":1230,"concepts":1231},[],[],{"space":1233,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1235,"publishedVersion":62,"revision":44,"locale":29},{"sys":1234},{"type":12,"linkType":13,"id":14},{"sys":1236},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1238},{"url":397,"details":1239,"fileName":403,"contentType":404},{"size":399,"image":1240},{"width":401,"height":402},{"sys":1242,"fields":1245},{"id":1243,"createdAt":1244},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":1246,"slug":1247,"articleIntro":-1,"category":1248},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[1249],{"metadata":1250,"sys":1253,"fields":1260},{"tags":1251,"concepts":1252},[],[],{"space":1254,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1256,"publishedVersion":353,"revision":62,"contentType":1258,"locale":29},{"sys":1255},{"type":12,"linkType":13,"id":14},{"sys":1257},{"id":21,"type":12,"linkType":22},{"sys":1259},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1261,"metaTitle":363,"metaDescription":364,"mainTitle":1262,"subtitle":382,"heroImage":1277,"ctaButton":405,"ctaLink":406},[362],{"data":1263,"content":1264,"nodeType":74},{},[1265,1271],{"data":1266,"content":1267,"nodeType":78},{},[1268],{"data":1269,"marks":1270,"value":374,"nodeType":82},{},[],{"data":1272,"content":1273,"nodeType":87},{},[1274],{"data":1275,"marks":1276,"value":381,"nodeType":82},{},[],{"metadata":1278,"sys":1281,"fields":1286},{"tags":1279,"concepts":1280},[],[],{"space":1282,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1284,"publishedVersion":62,"revision":44,"locale":29},{"sys":1283},{"type":12,"linkType":13,"id":14},{"sys":1285},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1287},{"url":397,"details":1288,"fileName":403,"contentType":404},{"size":399,"image":1289},{"width":401,"height":402},{"sys":1291,"fields":1294},{"id":1292,"createdAt":1293},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":1295,"slug":1296,"articleIntro":1295,"category":1297},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[1298],{"metadata":1299,"sys":1302,"fields":1309},{"tags":1300,"concepts":1301},[],[],{"space":1303,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1305,"publishedVersion":353,"revision":62,"contentType":1307,"locale":29},{"sys":1304},{"type":12,"linkType":13,"id":14},{"sys":1306},{"id":21,"type":12,"linkType":22},{"sys":1308},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1310,"metaTitle":363,"metaDescription":364,"mainTitle":1311,"subtitle":382,"heroImage":1326,"ctaButton":405,"ctaLink":406},[362],{"data":1312,"content":1313,"nodeType":74},{},[1314,1320],{"data":1315,"content":1316,"nodeType":78},{},[1317],{"data":1318,"marks":1319,"value":374,"nodeType":82},{},[],{"data":1321,"content":1322,"nodeType":87},{},[1323],{"data":1324,"marks":1325,"value":381,"nodeType":82},{},[],{"metadata":1327,"sys":1330,"fields":1335},{"tags":1328,"concepts":1329},[],[],{"space":1331,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1333,"publishedVersion":62,"revision":44,"locale":29},{"sys":1332},{"type":12,"linkType":13,"id":14},{"sys":1334},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1336},{"url":397,"details":1337,"fileName":403,"contentType":404},{"size":399,"image":1338},{"width":401,"height":402},{"sys":1340,"fields":1343},{"id":1341,"createdAt":1342},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":1344,"slug":1345,"articleIntro":-1,"category":1346},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[1347],{"metadata":1348,"sys":1351,"fields":1358},{"tags":1349,"concepts":1350},[],[],{"space":1352,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1354,"publishedVersion":353,"revision":62,"contentType":1356,"locale":29},{"sys":1353},{"type":12,"linkType":13,"id":14},{"sys":1355},{"id":21,"type":12,"linkType":22},{"sys":1357},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1359,"metaTitle":363,"metaDescription":364,"mainTitle":1360,"subtitle":382,"heroImage":1375,"ctaButton":405,"ctaLink":406},[362],{"data":1361,"content":1362,"nodeType":74},{},[1363,1369],{"data":1364,"content":1365,"nodeType":78},{},[1366],{"data":1367,"marks":1368,"value":374,"nodeType":82},{},[],{"data":1370,"content":1371,"nodeType":87},{},[1372],{"data":1373,"marks":1374,"value":381,"nodeType":82},{},[],{"metadata":1376,"sys":1379,"fields":1384},{"tags":1377,"concepts":1378},[],[],{"space":1380,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1382,"publishedVersion":62,"revision":44,"locale":29},{"sys":1381},{"type":12,"linkType":13,"id":14},{"sys":1383},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1385},{"url":397,"details":1386,"fileName":403,"contentType":404},{"size":399,"image":1387},{"width":401,"height":402},{"sys":1389,"fields":1392},{"id":1390,"createdAt":1391},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":1393,"slug":1394,"articleIntro":1393,"category":1395},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[1396],{"metadata":1397,"sys":1400,"fields":1407},{"tags":1398,"concepts":1399},[],[],{"space":1401,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1403,"publishedVersion":353,"revision":62,"contentType":1405,"locale":29},{"sys":1402},{"type":12,"linkType":13,"id":14},{"sys":1404},{"id":21,"type":12,"linkType":22},{"sys":1406},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1408,"metaTitle":363,"metaDescription":364,"mainTitle":1409,"subtitle":382,"heroImage":1424,"ctaButton":405,"ctaLink":406},[362],{"data":1410,"content":1411,"nodeType":74},{},[1412,1418],{"data":1413,"content":1414,"nodeType":78},{},[1415],{"data":1416,"marks":1417,"value":374,"nodeType":82},{},[],{"data":1419,"content":1420,"nodeType":87},{},[1421],{"data":1422,"marks":1423,"value":381,"nodeType":82},{},[],{"metadata":1425,"sys":1428,"fields":1433},{"tags":1426,"concepts":1427},[],[],{"space":1429,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1431,"publishedVersion":62,"revision":44,"locale":29},{"sys":1430},{"type":12,"linkType":13,"id":14},{"sys":1432},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1434},{"url":397,"details":1435,"fileName":403,"contentType":404},{"size":399,"image":1436},{"width":401,"height":402},{"sys":1438,"fields":1441},{"id":1439,"createdAt":1440},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":1442,"slug":1443,"articleIntro":1442,"category":1444},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[1445],{"metadata":1446,"sys":1449,"fields":1456},{"tags":1447,"concepts":1448},[],[],{"space":1450,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1452,"publishedVersion":353,"revision":62,"contentType":1454,"locale":29},{"sys":1451},{"type":12,"linkType":13,"id":14},{"sys":1453},{"id":21,"type":12,"linkType":22},{"sys":1455},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1457,"metaTitle":363,"metaDescription":364,"mainTitle":1458,"subtitle":382,"heroImage":1473,"ctaButton":405,"ctaLink":406},[362],{"data":1459,"content":1460,"nodeType":74},{},[1461,1467],{"data":1462,"content":1463,"nodeType":78},{},[1464],{"data":1465,"marks":1466,"value":374,"nodeType":82},{},[],{"data":1468,"content":1469,"nodeType":87},{},[1470],{"data":1471,"marks":1472,"value":381,"nodeType":82},{},[],{"metadata":1474,"sys":1477,"fields":1482},{"tags":1475,"concepts":1476},[],[],{"space":1478,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1480,"publishedVersion":62,"revision":44,"locale":29},{"sys":1479},{"type":12,"linkType":13,"id":14},{"sys":1481},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1483},{"url":397,"details":1484,"fileName":403,"contentType":404},{"size":399,"image":1485},{"width":401,"height":402},{"sys":1487,"fields":1490},{"id":1488,"createdAt":1489},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":1491,"slug":1492,"articleIntro":-1,"category":1493},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[1494],{"metadata":1495,"sys":1498,"fields":1505},{"tags":1496,"concepts":1497},[],[],{"space":1499,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1501,"publishedVersion":353,"revision":62,"contentType":1503,"locale":29},{"sys":1500},{"type":12,"linkType":13,"id":14},{"sys":1502},{"id":21,"type":12,"linkType":22},{"sys":1504},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1506,"metaTitle":363,"metaDescription":364,"mainTitle":1507,"subtitle":382,"heroImage":1522,"ctaButton":405,"ctaLink":406},[362],{"data":1508,"content":1509,"nodeType":74},{},[1510,1516],{"data":1511,"content":1512,"nodeType":78},{},[1513],{"data":1514,"marks":1515,"value":374,"nodeType":82},{},[],{"data":1517,"content":1518,"nodeType":87},{},[1519],{"data":1520,"marks":1521,"value":381,"nodeType":82},{},[],{"metadata":1523,"sys":1526,"fields":1531},{"tags":1524,"concepts":1525},[],[],{"space":1527,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1529,"publishedVersion":62,"revision":44,"locale":29},{"sys":1528},{"type":12,"linkType":13,"id":14},{"sys":1530},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1532},{"url":397,"details":1533,"fileName":403,"contentType":404},{"size":399,"image":1534},{"width":401,"height":402},{"sys":1536,"fields":1539},{"id":1537,"createdAt":1538},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":1540,"slug":1541,"articleIntro":1540,"category":1542},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[1543],{"metadata":1544,"sys":1547,"fields":1554},{"tags":1545,"concepts":1546},[],[],{"space":1548,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1550,"publishedVersion":353,"revision":62,"contentType":1552,"locale":29},{"sys":1549},{"type":12,"linkType":13,"id":14},{"sys":1551},{"id":21,"type":12,"linkType":22},{"sys":1553},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1555,"metaTitle":363,"metaDescription":364,"mainTitle":1556,"subtitle":382,"heroImage":1571,"ctaButton":405,"ctaLink":406},[362],{"data":1557,"content":1558,"nodeType":74},{},[1559,1565],{"data":1560,"content":1561,"nodeType":78},{},[1562],{"data":1563,"marks":1564,"value":374,"nodeType":82},{},[],{"data":1566,"content":1567,"nodeType":87},{},[1568],{"data":1569,"marks":1570,"value":381,"nodeType":82},{},[],{"metadata":1572,"sys":1575,"fields":1580},{"tags":1573,"concepts":1574},[],[],{"space":1576,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1578,"publishedVersion":62,"revision":44,"locale":29},{"sys":1577},{"type":12,"linkType":13,"id":14},{"sys":1579},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1581},{"url":397,"details":1582,"fileName":403,"contentType":404},{"size":399,"image":1583},{"width":401,"height":402},{"sys":1585,"fields":1588},{"id":1586,"createdAt":1587},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":1589,"slug":1590,"articleIntro":1589,"category":1591},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[1592],{"metadata":1593,"sys":1596,"fields":1603},{"tags":1594,"concepts":1595},[],[],{"space":1597,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1599,"publishedVersion":353,"revision":62,"contentType":1601,"locale":29},{"sys":1598},{"type":12,"linkType":13,"id":14},{"sys":1600},{"id":21,"type":12,"linkType":22},{"sys":1602},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1604,"metaTitle":363,"metaDescription":364,"mainTitle":1605,"subtitle":382,"heroImage":1620,"ctaButton":405,"ctaLink":406},[362],{"data":1606,"content":1607,"nodeType":74},{},[1608,1614],{"data":1609,"content":1610,"nodeType":78},{},[1611],{"data":1612,"marks":1613,"value":374,"nodeType":82},{},[],{"data":1615,"content":1616,"nodeType":87},{},[1617],{"data":1618,"marks":1619,"value":381,"nodeType":82},{},[],{"metadata":1621,"sys":1624,"fields":1629},{"tags":1622,"concepts":1623},[],[],{"space":1625,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1627,"publishedVersion":62,"revision":44,"locale":29},{"sys":1626},{"type":12,"linkType":13,"id":14},{"sys":1628},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1630},{"url":397,"details":1631,"fileName":403,"contentType":404},{"size":399,"image":1632},{"width":401,"height":402},{"sys":1634,"fields":1637},{"id":1635,"createdAt":1636},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":1638,"slug":1639,"articleIntro":1638,"category":1640},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[1641],{"metadata":1642,"sys":1645,"fields":1652},{"tags":1643,"concepts":1644},[],[],{"space":1646,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1648,"publishedVersion":353,"revision":62,"contentType":1650,"locale":29},{"sys":1647},{"type":12,"linkType":13,"id":14},{"sys":1649},{"id":21,"type":12,"linkType":22},{"sys":1651},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1653,"metaTitle":363,"metaDescription":364,"mainTitle":1654,"subtitle":382,"heroImage":1669,"ctaButton":405,"ctaLink":406},[362],{"data":1655,"content":1656,"nodeType":74},{},[1657,1663],{"data":1658,"content":1659,"nodeType":78},{},[1660],{"data":1661,"marks":1662,"value":374,"nodeType":82},{},[],{"data":1664,"content":1665,"nodeType":87},{},[1666],{"data":1667,"marks":1668,"value":381,"nodeType":82},{},[],{"metadata":1670,"sys":1673,"fields":1678},{"tags":1671,"concepts":1672},[],[],{"space":1674,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1676,"publishedVersion":62,"revision":44,"locale":29},{"sys":1675},{"type":12,"linkType":13,"id":14},{"sys":1677},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1679},{"url":397,"details":1680,"fileName":403,"contentType":404},{"size":399,"image":1681},{"width":401,"height":402},{"sys":1683,"fields":1686},{"id":1684,"createdAt":1685},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":1687,"slug":1688,"articleIntro":1687,"category":1689},"Classe 15 - Provisions","classe-15-provisions",[1690],{"metadata":1691,"sys":1694,"fields":1701},{"tags":1692,"concepts":1693},[],[],{"space":1695,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1697,"publishedVersion":353,"revision":62,"contentType":1699,"locale":29},{"sys":1696},{"type":12,"linkType":13,"id":14},{"sys":1698},{"id":21,"type":12,"linkType":22},{"sys":1700},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1702,"metaTitle":363,"metaDescription":364,"mainTitle":1703,"subtitle":382,"heroImage":1718,"ctaButton":405,"ctaLink":406},[362],{"data":1704,"content":1705,"nodeType":74},{},[1706,1712],{"data":1707,"content":1708,"nodeType":78},{},[1709],{"data":1710,"marks":1711,"value":374,"nodeType":82},{},[],{"data":1713,"content":1714,"nodeType":87},{},[1715],{"data":1716,"marks":1717,"value":381,"nodeType":82},{},[],{"metadata":1719,"sys":1722,"fields":1727},{"tags":1720,"concepts":1721},[],[],{"space":1723,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1725,"publishedVersion":62,"revision":44,"locale":29},{"sys":1724},{"type":12,"linkType":13,"id":14},{"sys":1726},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1728},{"url":397,"details":1729,"fileName":403,"contentType":404},{"size":399,"image":1730},{"width":401,"height":402},{"sys":1732,"fields":1735},{"id":1733,"createdAt":1734},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":1736,"slug":1737,"articleIntro":1736,"category":1738},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[1739],{"metadata":1740,"sys":1743,"fields":1750},{"tags":1741,"concepts":1742},[],[],{"space":1744,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1746,"publishedVersion":353,"revision":62,"contentType":1748,"locale":29},{"sys":1745},{"type":12,"linkType":13,"id":14},{"sys":1747},{"id":21,"type":12,"linkType":22},{"sys":1749},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1751,"metaTitle":363,"metaDescription":364,"mainTitle":1752,"subtitle":382,"heroImage":1767,"ctaButton":405,"ctaLink":406},[362],{"data":1753,"content":1754,"nodeType":74},{},[1755,1761],{"data":1756,"content":1757,"nodeType":78},{},[1758],{"data":1759,"marks":1760,"value":374,"nodeType":82},{},[],{"data":1762,"content":1763,"nodeType":87},{},[1764],{"data":1765,"marks":1766,"value":381,"nodeType":82},{},[],{"metadata":1768,"sys":1771,"fields":1776},{"tags":1769,"concepts":1770},[],[],{"space":1772,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1774,"publishedVersion":62,"revision":44,"locale":29},{"sys":1773},{"type":12,"linkType":13,"id":14},{"sys":1775},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1777},{"url":397,"details":1778,"fileName":403,"contentType":404},{"size":399,"image":1779},{"width":401,"height":402},{"sys":1781,"fields":1784},{"id":1782,"createdAt":1783},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":1785,"slug":1786,"articleIntro":1785,"category":1787},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[1788],{"metadata":1789,"sys":1792,"fields":1799},{"tags":1790,"concepts":1791},[],[],{"space":1793,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1795,"publishedVersion":353,"revision":62,"contentType":1797,"locale":29},{"sys":1794},{"type":12,"linkType":13,"id":14},{"sys":1796},{"id":21,"type":12,"linkType":22},{"sys":1798},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1800,"metaTitle":363,"metaDescription":364,"mainTitle":1801,"subtitle":382,"heroImage":1816,"ctaButton":405,"ctaLink":406},[362],{"data":1802,"content":1803,"nodeType":74},{},[1804,1810],{"data":1805,"content":1806,"nodeType":78},{},[1807],{"data":1808,"marks":1809,"value":374,"nodeType":82},{},[],{"data":1811,"content":1812,"nodeType":87},{},[1813],{"data":1814,"marks":1815,"value":381,"nodeType":82},{},[],{"metadata":1817,"sys":1820,"fields":1825},{"tags":1818,"concepts":1819},[],[],{"space":1821,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1823,"publishedVersion":62,"revision":44,"locale":29},{"sys":1822},{"type":12,"linkType":13,"id":14},{"sys":1824},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1826},{"url":397,"details":1827,"fileName":403,"contentType":404},{"size":399,"image":1828},{"width":401,"height":402},{"sys":1830,"fields":1833},{"id":1831,"createdAt":1832},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":1834,"slug":1835,"articleIntro":1834,"category":1836},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[1837],{"metadata":1838,"sys":1841,"fields":1848},{"tags":1839,"concepts":1840},[],[],{"space":1842,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1844,"publishedVersion":353,"revision":62,"contentType":1846,"locale":29},{"sys":1843},{"type":12,"linkType":13,"id":14},{"sys":1845},{"id":21,"type":12,"linkType":22},{"sys":1847},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1849,"metaTitle":363,"metaDescription":364,"mainTitle":1850,"subtitle":382,"heroImage":1865,"ctaButton":405,"ctaLink":406},[362],{"data":1851,"content":1852,"nodeType":74},{},[1853,1859],{"data":1854,"content":1855,"nodeType":78},{},[1856],{"data":1857,"marks":1858,"value":374,"nodeType":82},{},[],{"data":1860,"content":1861,"nodeType":87},{},[1862],{"data":1863,"marks":1864,"value":381,"nodeType":82},{},[],{"metadata":1866,"sys":1869,"fields":1874},{"tags":1867,"concepts":1868},[],[],{"space":1870,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1872,"publishedVersion":62,"revision":44,"locale":29},{"sys":1871},{"type":12,"linkType":13,"id":14},{"sys":1873},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1875},{"url":397,"details":1876,"fileName":403,"contentType":404},{"size":399,"image":1877},{"width":401,"height":402},{"sys":1879,"fields":1882},{"id":1880,"createdAt":1881},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":1883,"slug":1884,"articleIntro":1883,"category":1885},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[1886],{"metadata":1887,"sys":1890,"fields":1897},{"tags":1888,"concepts":1889},[],[],{"space":1891,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1893,"publishedVersion":353,"revision":62,"contentType":1895,"locale":29},{"sys":1892},{"type":12,"linkType":13,"id":14},{"sys":1894},{"id":21,"type":12,"linkType":22},{"sys":1896},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1898,"metaTitle":363,"metaDescription":364,"mainTitle":1899,"subtitle":382,"heroImage":1914,"ctaButton":405,"ctaLink":406},[362],{"data":1900,"content":1901,"nodeType":74},{},[1902,1908],{"data":1903,"content":1904,"nodeType":78},{},[1905],{"data":1906,"marks":1907,"value":374,"nodeType":82},{},[],{"data":1909,"content":1910,"nodeType":87},{},[1911],{"data":1912,"marks":1913,"value":381,"nodeType":82},{},[],{"metadata":1915,"sys":1918,"fields":1923},{"tags":1916,"concepts":1917},[],[],{"space":1919,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1921,"publishedVersion":62,"revision":44,"locale":29},{"sys":1920},{"type":12,"linkType":13,"id":14},{"sys":1922},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1924},{"url":397,"details":1925,"fileName":403,"contentType":404},{"size":399,"image":1926},{"width":401,"height":402},{"sys":1928,"fields":1931},{"id":1929,"createdAt":1930},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":1932,"slug":1933,"articleIntro":1932,"category":1934},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[1935],{"metadata":1936,"sys":1939,"fields":1946},{"tags":1937,"concepts":1938},[],[],{"space":1940,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1942,"publishedVersion":353,"revision":62,"contentType":1944,"locale":29},{"sys":1941},{"type":12,"linkType":13,"id":14},{"sys":1943},{"id":21,"type":12,"linkType":22},{"sys":1945},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1947,"metaTitle":363,"metaDescription":364,"mainTitle":1948,"subtitle":382,"heroImage":1963,"ctaButton":405,"ctaLink":406},[362],{"data":1949,"content":1950,"nodeType":74},{},[1951,1957],{"data":1952,"content":1953,"nodeType":78},{},[1954],{"data":1955,"marks":1956,"value":374,"nodeType":82},{},[],{"data":1958,"content":1959,"nodeType":87},{},[1960],{"data":1961,"marks":1962,"value":381,"nodeType":82},{},[],{"metadata":1964,"sys":1967,"fields":1972},{"tags":1965,"concepts":1966},[],[],{"space":1968,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":1970,"publishedVersion":62,"revision":44,"locale":29},{"sys":1969},{"type":12,"linkType":13,"id":14},{"sys":1971},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":1973},{"url":397,"details":1974,"fileName":403,"contentType":404},{"size":399,"image":1975},{"width":401,"height":402},{"sys":1977,"fields":1980},{"id":1978,"createdAt":1979},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":1981,"slug":1982,"articleIntro":1981,"category":1983},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[1984],{"metadata":1985,"sys":1988,"fields":1995},{"tags":1986,"concepts":1987},[],[],{"space":1989,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":1991,"publishedVersion":353,"revision":62,"contentType":1993,"locale":29},{"sys":1990},{"type":12,"linkType":13,"id":14},{"sys":1992},{"id":21,"type":12,"linkType":22},{"sys":1994},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":1996,"metaTitle":363,"metaDescription":364,"mainTitle":1997,"subtitle":382,"heroImage":2012,"ctaButton":405,"ctaLink":406},[362],{"data":1998,"content":1999,"nodeType":74},{},[2000,2006],{"data":2001,"content":2002,"nodeType":78},{},[2003],{"data":2004,"marks":2005,"value":374,"nodeType":82},{},[],{"data":2007,"content":2008,"nodeType":87},{},[2009],{"data":2010,"marks":2011,"value":381,"nodeType":82},{},[],{"metadata":2013,"sys":2016,"fields":2021},{"tags":2014,"concepts":2015},[],[],{"space":2017,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2019,"publishedVersion":62,"revision":44,"locale":29},{"sys":2018},{"type":12,"linkType":13,"id":14},{"sys":2020},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2022},{"url":397,"details":2023,"fileName":403,"contentType":404},{"size":399,"image":2024},{"width":401,"height":402},{"sys":2026,"fields":2029},{"id":2027,"createdAt":2028},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":2030,"slug":2031,"articleIntro":2030,"category":2032},"4558 - Intérêts courus","compte-4558-interets-courus",[2033],{"metadata":2034,"sys":2037,"fields":2044},{"tags":2035,"concepts":2036},[],[],{"space":2038,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2040,"publishedVersion":353,"revision":62,"contentType":2042,"locale":29},{"sys":2039},{"type":12,"linkType":13,"id":14},{"sys":2041},{"id":21,"type":12,"linkType":22},{"sys":2043},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2045,"metaTitle":363,"metaDescription":364,"mainTitle":2046,"subtitle":382,"heroImage":2061,"ctaButton":405,"ctaLink":406},[362],{"data":2047,"content":2048,"nodeType":74},{},[2049,2055],{"data":2050,"content":2051,"nodeType":78},{},[2052],{"data":2053,"marks":2054,"value":374,"nodeType":82},{},[],{"data":2056,"content":2057,"nodeType":87},{},[2058],{"data":2059,"marks":2060,"value":381,"nodeType":82},{},[],{"metadata":2062,"sys":2065,"fields":2070},{"tags":2063,"concepts":2064},[],[],{"space":2066,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2068,"publishedVersion":62,"revision":44,"locale":29},{"sys":2067},{"type":12,"linkType":13,"id":14},{"sys":2069},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2071},{"url":397,"details":2072,"fileName":403,"contentType":404},{"size":399,"image":2073},{"width":401,"height":402},{"sys":2075,"fields":2078},{"id":2076,"createdAt":2077},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":2079,"slug":2080,"articleIntro":2079,"category":2081},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[2082],{"metadata":2083,"sys":2086,"fields":2093},{"tags":2084,"concepts":2085},[],[],{"space":2087,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2089,"publishedVersion":353,"revision":62,"contentType":2091,"locale":29},{"sys":2088},{"type":12,"linkType":13,"id":14},{"sys":2090},{"id":21,"type":12,"linkType":22},{"sys":2092},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2094,"metaTitle":363,"metaDescription":364,"mainTitle":2095,"subtitle":382,"heroImage":2110,"ctaButton":405,"ctaLink":406},[362],{"data":2096,"content":2097,"nodeType":74},{},[2098,2104],{"data":2099,"content":2100,"nodeType":78},{},[2101],{"data":2102,"marks":2103,"value":374,"nodeType":82},{},[],{"data":2105,"content":2106,"nodeType":87},{},[2107],{"data":2108,"marks":2109,"value":381,"nodeType":82},{},[],{"metadata":2111,"sys":2114,"fields":2119},{"tags":2112,"concepts":2113},[],[],{"space":2115,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2117,"publishedVersion":62,"revision":44,"locale":29},{"sys":2116},{"type":12,"linkType":13,"id":14},{"sys":2118},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2120},{"url":397,"details":2121,"fileName":403,"contentType":404},{"size":399,"image":2122},{"width":401,"height":402},{"sys":2124,"fields":2127},{"id":2125,"createdAt":2126},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":2128,"slug":2129,"articleIntro":2128,"category":2130},"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",[2131],{"metadata":2132,"sys":2135,"fields":2142},{"tags":2133,"concepts":2134},[],[],{"space":2136,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2138,"publishedVersion":353,"revision":62,"contentType":2140,"locale":29},{"sys":2137},{"type":12,"linkType":13,"id":14},{"sys":2139},{"id":21,"type":12,"linkType":22},{"sys":2141},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2143,"metaTitle":363,"metaDescription":364,"mainTitle":2144,"subtitle":382,"heroImage":2159,"ctaButton":405,"ctaLink":406},[362],{"data":2145,"content":2146,"nodeType":74},{},[2147,2153],{"data":2148,"content":2149,"nodeType":78},{},[2150],{"data":2151,"marks":2152,"value":374,"nodeType":82},{},[],{"data":2154,"content":2155,"nodeType":87},{},[2156],{"data":2157,"marks":2158,"value":381,"nodeType":82},{},[],{"metadata":2160,"sys":2163,"fields":2168},{"tags":2161,"concepts":2162},[],[],{"space":2164,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2166,"publishedVersion":62,"revision":44,"locale":29},{"sys":2165},{"type":12,"linkType":13,"id":14},{"sys":2167},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2169},{"url":397,"details":2170,"fileName":403,"contentType":404},{"size":399,"image":2171},{"width":401,"height":402},{"sys":2173,"fields":2176},{"id":2174,"createdAt":2175},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":2177,"slug":2178,"articleIntro":2177,"category":2179},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[2180],{"metadata":2181,"sys":2184,"fields":2191},{"tags":2182,"concepts":2183},[],[],{"space":2185,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2187,"publishedVersion":353,"revision":62,"contentType":2189,"locale":29},{"sys":2186},{"type":12,"linkType":13,"id":14},{"sys":2188},{"id":21,"type":12,"linkType":22},{"sys":2190},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2192,"metaTitle":363,"metaDescription":364,"mainTitle":2193,"subtitle":382,"heroImage":2208,"ctaButton":405,"ctaLink":406},[362],{"data":2194,"content":2195,"nodeType":74},{},[2196,2202],{"data":2197,"content":2198,"nodeType":78},{},[2199],{"data":2200,"marks":2201,"value":374,"nodeType":82},{},[],{"data":2203,"content":2204,"nodeType":87},{},[2205],{"data":2206,"marks":2207,"value":381,"nodeType":82},{},[],{"metadata":2209,"sys":2212,"fields":2217},{"tags":2210,"concepts":2211},[],[],{"space":2213,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2215,"publishedVersion":62,"revision":44,"locale":29},{"sys":2214},{"type":12,"linkType":13,"id":14},{"sys":2216},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2218},{"url":397,"details":2219,"fileName":403,"contentType":404},{"size":399,"image":2220},{"width":401,"height":402},{"sys":2222,"fields":2225},{"id":2223,"createdAt":2224},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":2226,"slug":2227,"articleIntro":-1,"category":2228},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[2229],{"metadata":2230,"sys":2233,"fields":2240},{"tags":2231,"concepts":2232},[],[],{"space":2234,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2236,"publishedVersion":353,"revision":62,"contentType":2238,"locale":29},{"sys":2235},{"type":12,"linkType":13,"id":14},{"sys":2237},{"id":21,"type":12,"linkType":22},{"sys":2239},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2241,"metaTitle":363,"metaDescription":364,"mainTitle":2242,"subtitle":382,"heroImage":2257,"ctaButton":405,"ctaLink":406},[362],{"data":2243,"content":2244,"nodeType":74},{},[2245,2251],{"data":2246,"content":2247,"nodeType":78},{},[2248],{"data":2249,"marks":2250,"value":374,"nodeType":82},{},[],{"data":2252,"content":2253,"nodeType":87},{},[2254],{"data":2255,"marks":2256,"value":381,"nodeType":82},{},[],{"metadata":2258,"sys":2261,"fields":2266},{"tags":2259,"concepts":2260},[],[],{"space":2262,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2264,"publishedVersion":62,"revision":44,"locale":29},{"sys":2263},{"type":12,"linkType":13,"id":14},{"sys":2265},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2267},{"url":397,"details":2268,"fileName":403,"contentType":404},{"size":399,"image":2269},{"width":401,"height":402},{"sys":2271,"fields":2274},{"id":2272,"createdAt":2273},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":2275,"slug":2276,"articleIntro":2275,"category":2277},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[2278],{"metadata":2279,"sys":2282,"fields":2289},{"tags":2280,"concepts":2281},[],[],{"space":2283,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2285,"publishedVersion":353,"revision":62,"contentType":2287,"locale":29},{"sys":2284},{"type":12,"linkType":13,"id":14},{"sys":2286},{"id":21,"type":12,"linkType":22},{"sys":2288},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2290,"metaTitle":363,"metaDescription":364,"mainTitle":2291,"subtitle":382,"heroImage":2306,"ctaButton":405,"ctaLink":406},[362],{"data":2292,"content":2293,"nodeType":74},{},[2294,2300],{"data":2295,"content":2296,"nodeType":78},{},[2297],{"data":2298,"marks":2299,"value":374,"nodeType":82},{},[],{"data":2301,"content":2302,"nodeType":87},{},[2303],{"data":2304,"marks":2305,"value":381,"nodeType":82},{},[],{"metadata":2307,"sys":2310,"fields":2315},{"tags":2308,"concepts":2309},[],[],{"space":2311,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2313,"publishedVersion":62,"revision":44,"locale":29},{"sys":2312},{"type":12,"linkType":13,"id":14},{"sys":2314},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2316},{"url":397,"details":2317,"fileName":403,"contentType":404},{"size":399,"image":2318},{"width":401,"height":402},{"sys":2320,"fields":2323},{"id":2321,"createdAt":2322},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":2324,"slug":2325,"articleIntro":2324,"category":2326},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[2327],{"metadata":2328,"sys":2331,"fields":2338},{"tags":2329,"concepts":2330},[],[],{"space":2332,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2334,"publishedVersion":353,"revision":62,"contentType":2336,"locale":29},{"sys":2333},{"type":12,"linkType":13,"id":14},{"sys":2335},{"id":21,"type":12,"linkType":22},{"sys":2337},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2339,"metaTitle":363,"metaDescription":364,"mainTitle":2340,"subtitle":382,"heroImage":2355,"ctaButton":405,"ctaLink":406},[362],{"data":2341,"content":2342,"nodeType":74},{},[2343,2349],{"data":2344,"content":2345,"nodeType":78},{},[2346],{"data":2347,"marks":2348,"value":374,"nodeType":82},{},[],{"data":2350,"content":2351,"nodeType":87},{},[2352],{"data":2353,"marks":2354,"value":381,"nodeType":82},{},[],{"metadata":2356,"sys":2359,"fields":2364},{"tags":2357,"concepts":2358},[],[],{"space":2360,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2362,"publishedVersion":62,"revision":44,"locale":29},{"sys":2361},{"type":12,"linkType":13,"id":14},{"sys":2363},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2365},{"url":397,"details":2366,"fileName":403,"contentType":404},{"size":399,"image":2367},{"width":401,"height":402},{"sys":2369,"fields":2372},{"id":2370,"createdAt":2371},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":2373,"slug":2374,"articleIntro":2373,"category":2375},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[2376],{"metadata":2377,"sys":2380,"fields":2387},{"tags":2378,"concepts":2379},[],[],{"space":2381,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2383,"publishedVersion":353,"revision":62,"contentType":2385,"locale":29},{"sys":2382},{"type":12,"linkType":13,"id":14},{"sys":2384},{"id":21,"type":12,"linkType":22},{"sys":2386},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2388,"metaTitle":363,"metaDescription":364,"mainTitle":2389,"subtitle":382,"heroImage":2404,"ctaButton":405,"ctaLink":406},[362],{"data":2390,"content":2391,"nodeType":74},{},[2392,2398],{"data":2393,"content":2394,"nodeType":78},{},[2395],{"data":2396,"marks":2397,"value":374,"nodeType":82},{},[],{"data":2399,"content":2400,"nodeType":87},{},[2401],{"data":2402,"marks":2403,"value":381,"nodeType":82},{},[],{"metadata":2405,"sys":2408,"fields":2413},{"tags":2406,"concepts":2407},[],[],{"space":2409,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2411,"publishedVersion":62,"revision":44,"locale":29},{"sys":2410},{"type":12,"linkType":13,"id":14},{"sys":2412},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2414},{"url":397,"details":2415,"fileName":403,"contentType":404},{"size":399,"image":2416},{"width":401,"height":402},{"sys":2418,"fields":2421},{"id":2419,"createdAt":2420},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":2422,"slug":2423,"articleIntro":2424,"category":2425},"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.",[2426],{"metadata":2427,"sys":2430,"fields":2437},{"tags":2428,"concepts":2429},[],[],{"space":2431,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2433,"publishedVersion":353,"revision":62,"contentType":2435,"locale":29},{"sys":2432},{"type":12,"linkType":13,"id":14},{"sys":2434},{"id":21,"type":12,"linkType":22},{"sys":2436},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2438,"metaTitle":363,"metaDescription":364,"mainTitle":2439,"subtitle":382,"heroImage":2454,"ctaButton":405,"ctaLink":406},[362],{"data":2440,"content":2441,"nodeType":74},{},[2442,2448],{"data":2443,"content":2444,"nodeType":78},{},[2445],{"data":2446,"marks":2447,"value":374,"nodeType":82},{},[],{"data":2449,"content":2450,"nodeType":87},{},[2451],{"data":2452,"marks":2453,"value":381,"nodeType":82},{},[],{"metadata":2455,"sys":2458,"fields":2463},{"tags":2456,"concepts":2457},[],[],{"space":2459,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2461,"publishedVersion":62,"revision":44,"locale":29},{"sys":2460},{"type":12,"linkType":13,"id":14},{"sys":2462},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2464},{"url":397,"details":2465,"fileName":403,"contentType":404},{"size":399,"image":2466},{"width":401,"height":402},{"sys":2468,"fields":2471},{"id":2469,"createdAt":2470},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":2472,"slug":2473,"articleIntro":2472,"category":2474},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[2475],{"metadata":2476,"sys":2479,"fields":2486},{"tags":2477,"concepts":2478},[],[],{"space":2480,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2482,"publishedVersion":353,"revision":62,"contentType":2484,"locale":29},{"sys":2481},{"type":12,"linkType":13,"id":14},{"sys":2483},{"id":21,"type":12,"linkType":22},{"sys":2485},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2487,"metaTitle":363,"metaDescription":364,"mainTitle":2488,"subtitle":382,"heroImage":2503,"ctaButton":405,"ctaLink":406},[362],{"data":2489,"content":2490,"nodeType":74},{},[2491,2497],{"data":2492,"content":2493,"nodeType":78},{},[2494],{"data":2495,"marks":2496,"value":374,"nodeType":82},{},[],{"data":2498,"content":2499,"nodeType":87},{},[2500],{"data":2501,"marks":2502,"value":381,"nodeType":82},{},[],{"metadata":2504,"sys":2507,"fields":2512},{"tags":2505,"concepts":2506},[],[],{"space":2508,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2510,"publishedVersion":62,"revision":44,"locale":29},{"sys":2509},{"type":12,"linkType":13,"id":14},{"sys":2511},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2513},{"url":397,"details":2514,"fileName":403,"contentType":404},{"size":399,"image":2515},{"width":401,"height":402},{"sys":2517,"fields":2520},{"id":2518,"createdAt":2519},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":2521,"slug":2522,"articleIntro":2521,"category":2523},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[2524],{"metadata":2525,"sys":2528,"fields":2535},{"tags":2526,"concepts":2527},[],[],{"space":2529,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2531,"publishedVersion":353,"revision":62,"contentType":2533,"locale":29},{"sys":2530},{"type":12,"linkType":13,"id":14},{"sys":2532},{"id":21,"type":12,"linkType":22},{"sys":2534},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2536,"metaTitle":363,"metaDescription":364,"mainTitle":2537,"subtitle":382,"heroImage":2552,"ctaButton":405,"ctaLink":406},[362],{"data":2538,"content":2539,"nodeType":74},{},[2540,2546],{"data":2541,"content":2542,"nodeType":78},{},[2543],{"data":2544,"marks":2545,"value":374,"nodeType":82},{},[],{"data":2547,"content":2548,"nodeType":87},{},[2549],{"data":2550,"marks":2551,"value":381,"nodeType":82},{},[],{"metadata":2553,"sys":2556,"fields":2561},{"tags":2554,"concepts":2555},[],[],{"space":2557,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2559,"publishedVersion":62,"revision":44,"locale":29},{"sys":2558},{"type":12,"linkType":13,"id":14},{"sys":2560},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2562},{"url":397,"details":2563,"fileName":403,"contentType":404},{"size":399,"image":2564},{"width":401,"height":402},{"sys":2566,"fields":2569},{"id":2567,"createdAt":2568},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":2570,"slug":2571,"articleIntro":-1,"category":2572},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[2573],{"metadata":2574,"sys":2577,"fields":2584},{"tags":2575,"concepts":2576},[],[],{"space":2578,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2580,"publishedVersion":353,"revision":62,"contentType":2582,"locale":29},{"sys":2579},{"type":12,"linkType":13,"id":14},{"sys":2581},{"id":21,"type":12,"linkType":22},{"sys":2583},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2585,"metaTitle":363,"metaDescription":364,"mainTitle":2586,"subtitle":382,"heroImage":2601,"ctaButton":405,"ctaLink":406},[362],{"data":2587,"content":2588,"nodeType":74},{},[2589,2595],{"data":2590,"content":2591,"nodeType":78},{},[2592],{"data":2593,"marks":2594,"value":374,"nodeType":82},{},[],{"data":2596,"content":2597,"nodeType":87},{},[2598],{"data":2599,"marks":2600,"value":381,"nodeType":82},{},[],{"metadata":2602,"sys":2605,"fields":2610},{"tags":2603,"concepts":2604},[],[],{"space":2606,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2608,"publishedVersion":62,"revision":44,"locale":29},{"sys":2607},{"type":12,"linkType":13,"id":14},{"sys":2609},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2611},{"url":397,"details":2612,"fileName":403,"contentType":404},{"size":399,"image":2613},{"width":401,"height":402},{"sys":2615,"fields":2618},{"id":2616,"createdAt":2617},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":2619,"slug":2620,"articleIntro":2619,"category":2621},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[2622],{"metadata":2623,"sys":2626,"fields":2633},{"tags":2624,"concepts":2625},[],[],{"space":2627,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2629,"publishedVersion":353,"revision":62,"contentType":2631,"locale":29},{"sys":2628},{"type":12,"linkType":13,"id":14},{"sys":2630},{"id":21,"type":12,"linkType":22},{"sys":2632},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2634,"metaTitle":363,"metaDescription":364,"mainTitle":2635,"subtitle":382,"heroImage":2650,"ctaButton":405,"ctaLink":406},[362],{"data":2636,"content":2637,"nodeType":74},{},[2638,2644],{"data":2639,"content":2640,"nodeType":78},{},[2641],{"data":2642,"marks":2643,"value":374,"nodeType":82},{},[],{"data":2645,"content":2646,"nodeType":87},{},[2647],{"data":2648,"marks":2649,"value":381,"nodeType":82},{},[],{"metadata":2651,"sys":2654,"fields":2659},{"tags":2652,"concepts":2653},[],[],{"space":2655,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2657,"publishedVersion":62,"revision":44,"locale":29},{"sys":2656},{"type":12,"linkType":13,"id":14},{"sys":2658},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2660},{"url":397,"details":2661,"fileName":403,"contentType":404},{"size":399,"image":2662},{"width":401,"height":402},{"sys":2664,"fields":2667},{"id":2665,"createdAt":2666},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":2668,"slug":2669,"articleIntro":2668,"category":2670},"Compte 6156 - Maintenance","compte-6156-maintenance",[2671],{"metadata":2672,"sys":2675,"fields":2682},{"tags":2673,"concepts":2674},[],[],{"space":2676,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2678,"publishedVersion":353,"revision":62,"contentType":2680,"locale":29},{"sys":2677},{"type":12,"linkType":13,"id":14},{"sys":2679},{"id":21,"type":12,"linkType":22},{"sys":2681},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2683,"metaTitle":363,"metaDescription":364,"mainTitle":2684,"subtitle":382,"heroImage":2699,"ctaButton":405,"ctaLink":406},[362],{"data":2685,"content":2686,"nodeType":74},{},[2687,2693],{"data":2688,"content":2689,"nodeType":78},{},[2690],{"data":2691,"marks":2692,"value":374,"nodeType":82},{},[],{"data":2694,"content":2695,"nodeType":87},{},[2696],{"data":2697,"marks":2698,"value":381,"nodeType":82},{},[],{"metadata":2700,"sys":2703,"fields":2708},{"tags":2701,"concepts":2702},[],[],{"space":2704,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2706,"publishedVersion":62,"revision":44,"locale":29},{"sys":2705},{"type":12,"linkType":13,"id":14},{"sys":2707},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2709},{"url":397,"details":2710,"fileName":403,"contentType":404},{"size":399,"image":2711},{"width":401,"height":402},{"sys":2713,"fields":2716},{"id":2714,"createdAt":2715},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":2717,"slug":2718,"articleIntro":2717,"category":2719},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[2720],{"metadata":2721,"sys":2724,"fields":2731},{"tags":2722,"concepts":2723},[],[],{"space":2725,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2727,"publishedVersion":353,"revision":62,"contentType":2729,"locale":29},{"sys":2726},{"type":12,"linkType":13,"id":14},{"sys":2728},{"id":21,"type":12,"linkType":22},{"sys":2730},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2732,"metaTitle":363,"metaDescription":364,"mainTitle":2733,"subtitle":382,"heroImage":2748,"ctaButton":405,"ctaLink":406},[362],{"data":2734,"content":2735,"nodeType":74},{},[2736,2742],{"data":2737,"content":2738,"nodeType":78},{},[2739],{"data":2740,"marks":2741,"value":374,"nodeType":82},{},[],{"data":2743,"content":2744,"nodeType":87},{},[2745],{"data":2746,"marks":2747,"value":381,"nodeType":82},{},[],{"metadata":2749,"sys":2752,"fields":2757},{"tags":2750,"concepts":2751},[],[],{"space":2753,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2755,"publishedVersion":62,"revision":44,"locale":29},{"sys":2754},{"type":12,"linkType":13,"id":14},{"sys":2756},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2758},{"url":397,"details":2759,"fileName":403,"contentType":404},{"size":399,"image":2760},{"width":401,"height":402},{"sys":2762,"fields":2765},{"id":2763,"createdAt":2764},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":2766,"slug":2767,"articleIntro":2766,"category":2768},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[2769],{"metadata":2770,"sys":2773,"fields":2780},{"tags":2771,"concepts":2772},[],[],{"space":2774,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2776,"publishedVersion":353,"revision":62,"contentType":2778,"locale":29},{"sys":2775},{"type":12,"linkType":13,"id":14},{"sys":2777},{"id":21,"type":12,"linkType":22},{"sys":2779},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2781,"metaTitle":363,"metaDescription":364,"mainTitle":2782,"subtitle":382,"heroImage":2797,"ctaButton":405,"ctaLink":406},[362],{"data":2783,"content":2784,"nodeType":74},{},[2785,2791],{"data":2786,"content":2787,"nodeType":78},{},[2788],{"data":2789,"marks":2790,"value":374,"nodeType":82},{},[],{"data":2792,"content":2793,"nodeType":87},{},[2794],{"data":2795,"marks":2796,"value":381,"nodeType":82},{},[],{"metadata":2798,"sys":2801,"fields":2806},{"tags":2799,"concepts":2800},[],[],{"space":2802,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2804,"publishedVersion":62,"revision":44,"locale":29},{"sys":2803},{"type":12,"linkType":13,"id":14},{"sys":2805},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2807},{"url":397,"details":2808,"fileName":403,"contentType":404},{"size":399,"image":2809},{"width":401,"height":402},{"sys":2811,"fields":2814},{"id":2812,"createdAt":2813},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":2815,"slug":2816,"articleIntro":2815,"category":2817},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[2818],{"metadata":2819,"sys":2822,"fields":2829},{"tags":2820,"concepts":2821},[],[],{"space":2823,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2825,"publishedVersion":353,"revision":62,"contentType":2827,"locale":29},{"sys":2824},{"type":12,"linkType":13,"id":14},{"sys":2826},{"id":21,"type":12,"linkType":22},{"sys":2828},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2830,"metaTitle":363,"metaDescription":364,"mainTitle":2831,"subtitle":382,"heroImage":2846,"ctaButton":405,"ctaLink":406},[362],{"data":2832,"content":2833,"nodeType":74},{},[2834,2840],{"data":2835,"content":2836,"nodeType":78},{},[2837],{"data":2838,"marks":2839,"value":374,"nodeType":82},{},[],{"data":2841,"content":2842,"nodeType":87},{},[2843],{"data":2844,"marks":2845,"value":381,"nodeType":82},{},[],{"metadata":2847,"sys":2850,"fields":2855},{"tags":2848,"concepts":2849},[],[],{"space":2851,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2853,"publishedVersion":62,"revision":44,"locale":29},{"sys":2852},{"type":12,"linkType":13,"id":14},{"sys":2854},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2856},{"url":397,"details":2857,"fileName":403,"contentType":404},{"size":399,"image":2858},{"width":401,"height":402},{"sys":2860,"fields":2863},{"id":2861,"createdAt":2862},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":2864,"slug":2865,"articleIntro":2864,"category":2866},"6097 - de marchandises","compte-6097-de-marchandises",[2867],{"metadata":2868,"sys":2871,"fields":2878},{"tags":2869,"concepts":2870},[],[],{"space":2872,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2874,"publishedVersion":353,"revision":62,"contentType":2876,"locale":29},{"sys":2873},{"type":12,"linkType":13,"id":14},{"sys":2875},{"id":21,"type":12,"linkType":22},{"sys":2877},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2879,"metaTitle":363,"metaDescription":364,"mainTitle":2880,"subtitle":382,"heroImage":2895,"ctaButton":405,"ctaLink":406},[362],{"data":2881,"content":2882,"nodeType":74},{},[2883,2889],{"data":2884,"content":2885,"nodeType":78},{},[2886],{"data":2887,"marks":2888,"value":374,"nodeType":82},{},[],{"data":2890,"content":2891,"nodeType":87},{},[2892],{"data":2893,"marks":2894,"value":381,"nodeType":82},{},[],{"metadata":2896,"sys":2899,"fields":2904},{"tags":2897,"concepts":2898},[],[],{"space":2900,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2902,"publishedVersion":62,"revision":44,"locale":29},{"sys":2901},{"type":12,"linkType":13,"id":14},{"sys":2903},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2905},{"url":397,"details":2906,"fileName":403,"contentType":404},{"size":399,"image":2907},{"width":401,"height":402},{"sys":2909,"fields":2912},{"id":2910,"createdAt":2911},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2913,"slug":2914,"articleIntro":2913,"category":2915},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2916],{"metadata":2917,"sys":2920,"fields":2927},{"tags":2918,"concepts":2919},[],[],{"space":2921,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2923,"publishedVersion":353,"revision":62,"contentType":2925,"locale":29},{"sys":2922},{"type":12,"linkType":13,"id":14},{"sys":2924},{"id":21,"type":12,"linkType":22},{"sys":2926},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2928,"metaTitle":363,"metaDescription":364,"mainTitle":2929,"subtitle":382,"heroImage":2944,"ctaButton":405,"ctaLink":406},[362],{"data":2930,"content":2931,"nodeType":74},{},[2932,2938],{"data":2933,"content":2934,"nodeType":78},{},[2935],{"data":2936,"marks":2937,"value":374,"nodeType":82},{},[],{"data":2939,"content":2940,"nodeType":87},{},[2941],{"data":2942,"marks":2943,"value":381,"nodeType":82},{},[],{"metadata":2945,"sys":2948,"fields":2953},{"tags":2946,"concepts":2947},[],[],{"space":2949,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":2951,"publishedVersion":62,"revision":44,"locale":29},{"sys":2950},{"type":12,"linkType":13,"id":14},{"sys":2952},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":2954},{"url":397,"details":2955,"fileName":403,"contentType":404},{"size":399,"image":2956},{"width":401,"height":402},{"sys":2958,"fields":2961},{"id":2959,"createdAt":2960},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":2962,"slug":2963,"articleIntro":2962,"category":2964},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[2965],{"metadata":2966,"sys":2969,"fields":2976},{"tags":2967,"concepts":2968},[],[],{"space":2970,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":2972,"publishedVersion":353,"revision":62,"contentType":2974,"locale":29},{"sys":2971},{"type":12,"linkType":13,"id":14},{"sys":2973},{"id":21,"type":12,"linkType":22},{"sys":2975},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":2977,"metaTitle":363,"metaDescription":364,"mainTitle":2978,"subtitle":382,"heroImage":2993,"ctaButton":405,"ctaLink":406},[362],{"data":2979,"content":2980,"nodeType":74},{},[2981,2987],{"data":2982,"content":2983,"nodeType":78},{},[2984],{"data":2985,"marks":2986,"value":374,"nodeType":82},{},[],{"data":2988,"content":2989,"nodeType":87},{},[2990],{"data":2991,"marks":2992,"value":381,"nodeType":82},{},[],{"metadata":2994,"sys":2997,"fields":3002},{"tags":2995,"concepts":2996},[],[],{"space":2998,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3000,"publishedVersion":62,"revision":44,"locale":29},{"sys":2999},{"type":12,"linkType":13,"id":14},{"sys":3001},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3003},{"url":397,"details":3004,"fileName":403,"contentType":404},{"size":399,"image":3005},{"width":401,"height":402},{"sys":3007,"fields":3010},{"id":3008,"createdAt":3009},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":3011,"slug":3012,"articleIntro":3011,"category":3013},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[3014],{"metadata":3015,"sys":3018,"fields":3025},{"tags":3016,"concepts":3017},[],[],{"space":3019,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3021,"publishedVersion":353,"revision":62,"contentType":3023,"locale":29},{"sys":3020},{"type":12,"linkType":13,"id":14},{"sys":3022},{"id":21,"type":12,"linkType":22},{"sys":3024},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3026,"metaTitle":363,"metaDescription":364,"mainTitle":3027,"subtitle":382,"heroImage":3042,"ctaButton":405,"ctaLink":406},[362],{"data":3028,"content":3029,"nodeType":74},{},[3030,3036],{"data":3031,"content":3032,"nodeType":78},{},[3033],{"data":3034,"marks":3035,"value":374,"nodeType":82},{},[],{"data":3037,"content":3038,"nodeType":87},{},[3039],{"data":3040,"marks":3041,"value":381,"nodeType":82},{},[],{"metadata":3043,"sys":3046,"fields":3051},{"tags":3044,"concepts":3045},[],[],{"space":3047,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3049,"publishedVersion":62,"revision":44,"locale":29},{"sys":3048},{"type":12,"linkType":13,"id":14},{"sys":3050},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3052},{"url":397,"details":3053,"fileName":403,"contentType":404},{"size":399,"image":3054},{"width":401,"height":402},{"sys":3056,"fields":3059},{"id":3057,"createdAt":3058},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":3060,"slug":3061,"articleIntro":3062,"category":3063},"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.",[3064],{"metadata":3065,"sys":3068,"fields":3075},{"tags":3066,"concepts":3067},[],[],{"space":3069,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3071,"publishedVersion":353,"revision":62,"contentType":3073,"locale":29},{"sys":3070},{"type":12,"linkType":13,"id":14},{"sys":3072},{"id":21,"type":12,"linkType":22},{"sys":3074},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3076,"metaTitle":363,"metaDescription":364,"mainTitle":3077,"subtitle":382,"heroImage":3092,"ctaButton":405,"ctaLink":406},[362],{"data":3078,"content":3079,"nodeType":74},{},[3080,3086],{"data":3081,"content":3082,"nodeType":78},{},[3083],{"data":3084,"marks":3085,"value":374,"nodeType":82},{},[],{"data":3087,"content":3088,"nodeType":87},{},[3089],{"data":3090,"marks":3091,"value":381,"nodeType":82},{},[],{"metadata":3093,"sys":3096,"fields":3101},{"tags":3094,"concepts":3095},[],[],{"space":3097,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3099,"publishedVersion":62,"revision":44,"locale":29},{"sys":3098},{"type":12,"linkType":13,"id":14},{"sys":3100},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3102},{"url":397,"details":3103,"fileName":403,"contentType":404},{"size":399,"image":3104},{"width":401,"height":402},{"sys":3106,"fields":3109},{"id":3107,"createdAt":3108},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":3110,"slug":3111,"articleIntro":-1,"category":3112},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[3113],{"metadata":3114,"sys":3117,"fields":3124},{"tags":3115,"concepts":3116},[],[],{"space":3118,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3120,"publishedVersion":353,"revision":62,"contentType":3122,"locale":29},{"sys":3119},{"type":12,"linkType":13,"id":14},{"sys":3121},{"id":21,"type":12,"linkType":22},{"sys":3123},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3125,"metaTitle":363,"metaDescription":364,"mainTitle":3126,"subtitle":382,"heroImage":3141,"ctaButton":405,"ctaLink":406},[362],{"data":3127,"content":3128,"nodeType":74},{},[3129,3135],{"data":3130,"content":3131,"nodeType":78},{},[3132],{"data":3133,"marks":3134,"value":374,"nodeType":82},{},[],{"data":3136,"content":3137,"nodeType":87},{},[3138],{"data":3139,"marks":3140,"value":381,"nodeType":82},{},[],{"metadata":3142,"sys":3145,"fields":3150},{"tags":3143,"concepts":3144},[],[],{"space":3146,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3148,"publishedVersion":62,"revision":44,"locale":29},{"sys":3147},{"type":12,"linkType":13,"id":14},{"sys":3149},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3151},{"url":397,"details":3152,"fileName":403,"contentType":404},{"size":399,"image":3153},{"width":401,"height":402},{"sys":3155,"fields":3158},{"id":3156,"createdAt":3157},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":3159,"slug":3160,"articleIntro":3159,"category":3161},"Compte 53 - Caisse","compte-53-caisse",[3162],{"metadata":3163,"sys":3166,"fields":3173},{"tags":3164,"concepts":3165},[],[],{"space":3167,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3169,"publishedVersion":353,"revision":62,"contentType":3171,"locale":29},{"sys":3168},{"type":12,"linkType":13,"id":14},{"sys":3170},{"id":21,"type":12,"linkType":22},{"sys":3172},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3174,"metaTitle":363,"metaDescription":364,"mainTitle":3175,"subtitle":382,"heroImage":3190,"ctaButton":405,"ctaLink":406},[362],{"data":3176,"content":3177,"nodeType":74},{},[3178,3184],{"data":3179,"content":3180,"nodeType":78},{},[3181],{"data":3182,"marks":3183,"value":374,"nodeType":82},{},[],{"data":3185,"content":3186,"nodeType":87},{},[3187],{"data":3188,"marks":3189,"value":381,"nodeType":82},{},[],{"metadata":3191,"sys":3194,"fields":3199},{"tags":3192,"concepts":3193},[],[],{"space":3195,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3197,"publishedVersion":62,"revision":44,"locale":29},{"sys":3196},{"type":12,"linkType":13,"id":14},{"sys":3198},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3200},{"url":397,"details":3201,"fileName":403,"contentType":404},{"size":399,"image":3202},{"width":401,"height":402},{"sys":3204,"fields":3207},{"id":3205,"createdAt":3206},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3208,"slug":3209,"articleIntro":3208,"category":3210},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3211],{"metadata":3212,"sys":3215,"fields":3222},{"tags":3213,"concepts":3214},[],[],{"space":3216,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3218,"publishedVersion":353,"revision":62,"contentType":3220,"locale":29},{"sys":3217},{"type":12,"linkType":13,"id":14},{"sys":3219},{"id":21,"type":12,"linkType":22},{"sys":3221},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3223,"metaTitle":363,"metaDescription":364,"mainTitle":3224,"subtitle":382,"heroImage":3239,"ctaButton":405,"ctaLink":406},[362],{"data":3225,"content":3226,"nodeType":74},{},[3227,3233],{"data":3228,"content":3229,"nodeType":78},{},[3230],{"data":3231,"marks":3232,"value":374,"nodeType":82},{},[],{"data":3234,"content":3235,"nodeType":87},{},[3236],{"data":3237,"marks":3238,"value":381,"nodeType":82},{},[],{"metadata":3240,"sys":3243,"fields":3248},{"tags":3241,"concepts":3242},[],[],{"space":3244,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3246,"publishedVersion":62,"revision":44,"locale":29},{"sys":3245},{"type":12,"linkType":13,"id":14},{"sys":3247},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3249},{"url":397,"details":3250,"fileName":403,"contentType":404},{"size":399,"image":3251},{"width":401,"height":402},{"sys":3253,"fields":3256},{"id":3254,"createdAt":3255},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3257,"slug":3258,"articleIntro":3257,"category":3259},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3260],{"metadata":3261,"sys":3264,"fields":3271},{"tags":3262,"concepts":3263},[],[],{"space":3265,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3267,"publishedVersion":353,"revision":62,"contentType":3269,"locale":29},{"sys":3266},{"type":12,"linkType":13,"id":14},{"sys":3268},{"id":21,"type":12,"linkType":22},{"sys":3270},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3272,"metaTitle":363,"metaDescription":364,"mainTitle":3273,"subtitle":382,"heroImage":3288,"ctaButton":405,"ctaLink":406},[362],{"data":3274,"content":3275,"nodeType":74},{},[3276,3282],{"data":3277,"content":3278,"nodeType":78},{},[3279],{"data":3280,"marks":3281,"value":374,"nodeType":82},{},[],{"data":3283,"content":3284,"nodeType":87},{},[3285],{"data":3286,"marks":3287,"value":381,"nodeType":82},{},[],{"metadata":3289,"sys":3292,"fields":3297},{"tags":3290,"concepts":3291},[],[],{"space":3293,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3295,"publishedVersion":62,"revision":44,"locale":29},{"sys":3294},{"type":12,"linkType":13,"id":14},{"sys":3296},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3298},{"url":397,"details":3299,"fileName":403,"contentType":404},{"size":399,"image":3300},{"width":401,"height":402},{"sys":3302,"fields":3305},{"id":3303,"createdAt":3304},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":3306,"slug":3307,"articleIntro":3306,"category":3308},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[3309],{"metadata":3310,"sys":3313,"fields":3320},{"tags":3311,"concepts":3312},[],[],{"space":3314,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3316,"publishedVersion":353,"revision":62,"contentType":3318,"locale":29},{"sys":3315},{"type":12,"linkType":13,"id":14},{"sys":3317},{"id":21,"type":12,"linkType":22},{"sys":3319},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3321,"metaTitle":363,"metaDescription":364,"mainTitle":3322,"subtitle":382,"heroImage":3337,"ctaButton":405,"ctaLink":406},[362],{"data":3323,"content":3324,"nodeType":74},{},[3325,3331],{"data":3326,"content":3327,"nodeType":78},{},[3328],{"data":3329,"marks":3330,"value":374,"nodeType":82},{},[],{"data":3332,"content":3333,"nodeType":87},{},[3334],{"data":3335,"marks":3336,"value":381,"nodeType":82},{},[],{"metadata":3338,"sys":3341,"fields":3346},{"tags":3339,"concepts":3340},[],[],{"space":3342,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3344,"publishedVersion":62,"revision":44,"locale":29},{"sys":3343},{"type":12,"linkType":13,"id":14},{"sys":3345},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3347},{"url":397,"details":3348,"fileName":403,"contentType":404},{"size":399,"image":3349},{"width":401,"height":402},{"sys":3351,"fields":3354},{"id":3352,"createdAt":3353},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":3355,"slug":3356,"articleIntro":3355,"category":3357},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[3358],{"metadata":3359,"sys":3362,"fields":3369},{"tags":3360,"concepts":3361},[],[],{"space":3363,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3365,"publishedVersion":353,"revision":62,"contentType":3367,"locale":29},{"sys":3364},{"type":12,"linkType":13,"id":14},{"sys":3366},{"id":21,"type":12,"linkType":22},{"sys":3368},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3370,"metaTitle":363,"metaDescription":364,"mainTitle":3371,"subtitle":382,"heroImage":3386,"ctaButton":405,"ctaLink":406},[362],{"data":3372,"content":3373,"nodeType":74},{},[3374,3380],{"data":3375,"content":3376,"nodeType":78},{},[3377],{"data":3378,"marks":3379,"value":374,"nodeType":82},{},[],{"data":3381,"content":3382,"nodeType":87},{},[3383],{"data":3384,"marks":3385,"value":381,"nodeType":82},{},[],{"metadata":3387,"sys":3390,"fields":3395},{"tags":3388,"concepts":3389},[],[],{"space":3391,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3393,"publishedVersion":62,"revision":44,"locale":29},{"sys":3392},{"type":12,"linkType":13,"id":14},{"sys":3394},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3396},{"url":397,"details":3397,"fileName":403,"contentType":404},{"size":399,"image":3398},{"width":401,"height":402},{"sys":3400,"fields":3403},{"id":3401,"createdAt":3402},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":3404,"slug":3405,"articleIntro":3404,"category":3406},"1681 - Autres emprunts","compte-1681-autres-emprunts",[3407],{"metadata":3408,"sys":3411,"fields":3418},{"tags":3409,"concepts":3410},[],[],{"space":3412,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3414,"publishedVersion":353,"revision":62,"contentType":3416,"locale":29},{"sys":3413},{"type":12,"linkType":13,"id":14},{"sys":3415},{"id":21,"type":12,"linkType":22},{"sys":3417},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3419,"metaTitle":363,"metaDescription":364,"mainTitle":3420,"subtitle":382,"heroImage":3435,"ctaButton":405,"ctaLink":406},[362],{"data":3421,"content":3422,"nodeType":74},{},[3423,3429],{"data":3424,"content":3425,"nodeType":78},{},[3426],{"data":3427,"marks":3428,"value":374,"nodeType":82},{},[],{"data":3430,"content":3431,"nodeType":87},{},[3432],{"data":3433,"marks":3434,"value":381,"nodeType":82},{},[],{"metadata":3436,"sys":3439,"fields":3444},{"tags":3437,"concepts":3438},[],[],{"space":3440,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3442,"publishedVersion":62,"revision":44,"locale":29},{"sys":3441},{"type":12,"linkType":13,"id":14},{"sys":3443},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3445},{"url":397,"details":3446,"fileName":403,"contentType":404},{"size":399,"image":3447},{"width":401,"height":402},{"sys":3449,"fields":3452},{"id":3450,"createdAt":3451},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":3453,"slug":3454,"articleIntro":-1,"category":3455},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[3456],{"metadata":3457,"sys":3460,"fields":3467},{"tags":3458,"concepts":3459},[],[],{"space":3461,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3463,"publishedVersion":353,"revision":62,"contentType":3465,"locale":29},{"sys":3462},{"type":12,"linkType":13,"id":14},{"sys":3464},{"id":21,"type":12,"linkType":22},{"sys":3466},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3468,"metaTitle":363,"metaDescription":364,"mainTitle":3469,"subtitle":382,"heroImage":3484,"ctaButton":405,"ctaLink":406},[362],{"data":3470,"content":3471,"nodeType":74},{},[3472,3478],{"data":3473,"content":3474,"nodeType":78},{},[3475],{"data":3476,"marks":3477,"value":374,"nodeType":82},{},[],{"data":3479,"content":3480,"nodeType":87},{},[3481],{"data":3482,"marks":3483,"value":381,"nodeType":82},{},[],{"metadata":3485,"sys":3488,"fields":3493},{"tags":3486,"concepts":3487},[],[],{"space":3489,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3491,"publishedVersion":62,"revision":44,"locale":29},{"sys":3490},{"type":12,"linkType":13,"id":14},{"sys":3492},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3494},{"url":397,"details":3495,"fileName":403,"contentType":404},{"size":399,"image":3496},{"width":401,"height":402},{"sys":3498,"fields":3501},{"id":3499,"createdAt":3500},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":3502,"slug":3503,"articleIntro":3502,"category":3504},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3505],{"metadata":3506,"sys":3509,"fields":3516},{"tags":3507,"concepts":3508},[],[],{"space":3510,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3512,"publishedVersion":353,"revision":62,"contentType":3514,"locale":29},{"sys":3511},{"type":12,"linkType":13,"id":14},{"sys":3513},{"id":21,"type":12,"linkType":22},{"sys":3515},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3517,"metaTitle":363,"metaDescription":364,"mainTitle":3518,"subtitle":382,"heroImage":3533,"ctaButton":405,"ctaLink":406},[362],{"data":3519,"content":3520,"nodeType":74},{},[3521,3527],{"data":3522,"content":3523,"nodeType":78},{},[3524],{"data":3525,"marks":3526,"value":374,"nodeType":82},{},[],{"data":3528,"content":3529,"nodeType":87},{},[3530],{"data":3531,"marks":3532,"value":381,"nodeType":82},{},[],{"metadata":3534,"sys":3537,"fields":3542},{"tags":3535,"concepts":3536},[],[],{"space":3538,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3540,"publishedVersion":62,"revision":44,"locale":29},{"sys":3539},{"type":12,"linkType":13,"id":14},{"sys":3541},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3543},{"url":397,"details":3544,"fileName":403,"contentType":404},{"size":399,"image":3545},{"width":401,"height":402},{"sys":3547,"fields":3550},{"id":3548,"createdAt":3549},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":3551,"slug":3552,"articleIntro":3551,"category":3553},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[3554],{"metadata":3555,"sys":3558,"fields":3565},{"tags":3556,"concepts":3557},[],[],{"space":3559,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3561,"publishedVersion":353,"revision":62,"contentType":3563,"locale":29},{"sys":3560},{"type":12,"linkType":13,"id":14},{"sys":3562},{"id":21,"type":12,"linkType":22},{"sys":3564},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3566,"metaTitle":363,"metaDescription":364,"mainTitle":3567,"subtitle":382,"heroImage":3582,"ctaButton":405,"ctaLink":406},[362],{"data":3568,"content":3569,"nodeType":74},{},[3570,3576],{"data":3571,"content":3572,"nodeType":78},{},[3573],{"data":3574,"marks":3575,"value":374,"nodeType":82},{},[],{"data":3577,"content":3578,"nodeType":87},{},[3579],{"data":3580,"marks":3581,"value":381,"nodeType":82},{},[],{"metadata":3583,"sys":3586,"fields":3591},{"tags":3584,"concepts":3585},[],[],{"space":3587,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3589,"publishedVersion":62,"revision":44,"locale":29},{"sys":3588},{"type":12,"linkType":13,"id":14},{"sys":3590},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3592},{"url":397,"details":3593,"fileName":403,"contentType":404},{"size":399,"image":3594},{"width":401,"height":402},{"sys":3596,"fields":3599},{"id":3597,"createdAt":3598},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":3600,"slug":3601,"articleIntro":-1,"category":3602},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[3603],{"metadata":3604,"sys":3607,"fields":3614},{"tags":3605,"concepts":3606},[],[],{"space":3608,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3610,"publishedVersion":353,"revision":62,"contentType":3612,"locale":29},{"sys":3609},{"type":12,"linkType":13,"id":14},{"sys":3611},{"id":21,"type":12,"linkType":22},{"sys":3613},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3615,"metaTitle":363,"metaDescription":364,"mainTitle":3616,"subtitle":382,"heroImage":3631,"ctaButton":405,"ctaLink":406},[362],{"data":3617,"content":3618,"nodeType":74},{},[3619,3625],{"data":3620,"content":3621,"nodeType":78},{},[3622],{"data":3623,"marks":3624,"value":374,"nodeType":82},{},[],{"data":3626,"content":3627,"nodeType":87},{},[3628],{"data":3629,"marks":3630,"value":381,"nodeType":82},{},[],{"metadata":3632,"sys":3635,"fields":3640},{"tags":3633,"concepts":3634},[],[],{"space":3636,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3638,"publishedVersion":62,"revision":44,"locale":29},{"sys":3637},{"type":12,"linkType":13,"id":14},{"sys":3639},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3641},{"url":397,"details":3642,"fileName":403,"contentType":404},{"size":399,"image":3643},{"width":401,"height":402},{"sys":3645,"fields":3648},{"id":3646,"createdAt":3647},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":3649,"slug":3650,"articleIntro":3649,"category":3651},"426 - Personnel - Dépôts","compte-426-personnel-depots",[3652],{"metadata":3653,"sys":3656,"fields":3663},{"tags":3654,"concepts":3655},[],[],{"space":3657,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3659,"publishedVersion":353,"revision":62,"contentType":3661,"locale":29},{"sys":3658},{"type":12,"linkType":13,"id":14},{"sys":3660},{"id":21,"type":12,"linkType":22},{"sys":3662},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3664,"metaTitle":363,"metaDescription":364,"mainTitle":3665,"subtitle":382,"heroImage":3680,"ctaButton":405,"ctaLink":406},[362],{"data":3666,"content":3667,"nodeType":74},{},[3668,3674],{"data":3669,"content":3670,"nodeType":78},{},[3671],{"data":3672,"marks":3673,"value":374,"nodeType":82},{},[],{"data":3675,"content":3676,"nodeType":87},{},[3677],{"data":3678,"marks":3679,"value":381,"nodeType":82},{},[],{"metadata":3681,"sys":3684,"fields":3689},{"tags":3682,"concepts":3683},[],[],{"space":3685,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3687,"publishedVersion":62,"revision":44,"locale":29},{"sys":3686},{"type":12,"linkType":13,"id":14},{"sys":3688},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3690},{"url":397,"details":3691,"fileName":403,"contentType":404},{"size":399,"image":3692},{"width":401,"height":402},{"sys":3694,"fields":3697},{"id":3695,"createdAt":3696},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":3698,"slug":3699,"articleIntro":3698,"category":3700},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[3701],{"metadata":3702,"sys":3705,"fields":3712},{"tags":3703,"concepts":3704},[],[],{"space":3706,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3708,"publishedVersion":353,"revision":62,"contentType":3710,"locale":29},{"sys":3707},{"type":12,"linkType":13,"id":14},{"sys":3709},{"id":21,"type":12,"linkType":22},{"sys":3711},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3713,"metaTitle":363,"metaDescription":364,"mainTitle":3714,"subtitle":382,"heroImage":3729,"ctaButton":405,"ctaLink":406},[362],{"data":3715,"content":3716,"nodeType":74},{},[3717,3723],{"data":3718,"content":3719,"nodeType":78},{},[3720],{"data":3721,"marks":3722,"value":374,"nodeType":82},{},[],{"data":3724,"content":3725,"nodeType":87},{},[3726],{"data":3727,"marks":3728,"value":381,"nodeType":82},{},[],{"metadata":3730,"sys":3733,"fields":3738},{"tags":3731,"concepts":3732},[],[],{"space":3734,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3736,"publishedVersion":62,"revision":44,"locale":29},{"sys":3735},{"type":12,"linkType":13,"id":14},{"sys":3737},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3739},{"url":397,"details":3740,"fileName":403,"contentType":404},{"size":399,"image":3741},{"width":401,"height":402},{"sys":3743,"fields":3746},{"id":3744,"createdAt":3745},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":3747,"slug":3748,"articleIntro":3747,"category":3749},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[3750],{"metadata":3751,"sys":3754,"fields":3761},{"tags":3752,"concepts":3753},[],[],{"space":3755,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3757,"publishedVersion":353,"revision":62,"contentType":3759,"locale":29},{"sys":3756},{"type":12,"linkType":13,"id":14},{"sys":3758},{"id":21,"type":12,"linkType":22},{"sys":3760},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3762,"metaTitle":363,"metaDescription":364,"mainTitle":3763,"subtitle":382,"heroImage":3778,"ctaButton":405,"ctaLink":406},[362],{"data":3764,"content":3765,"nodeType":74},{},[3766,3772],{"data":3767,"content":3768,"nodeType":78},{},[3769],{"data":3770,"marks":3771,"value":374,"nodeType":82},{},[],{"data":3773,"content":3774,"nodeType":87},{},[3775],{"data":3776,"marks":3777,"value":381,"nodeType":82},{},[],{"metadata":3779,"sys":3782,"fields":3787},{"tags":3780,"concepts":3781},[],[],{"space":3783,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3785,"publishedVersion":62,"revision":44,"locale":29},{"sys":3784},{"type":12,"linkType":13,"id":14},{"sys":3786},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3788},{"url":397,"details":3789,"fileName":403,"contentType":404},{"size":399,"image":3790},{"width":401,"height":402},{"sys":3792,"fields":3795},{"id":3793,"createdAt":3794},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":3796,"slug":3797,"articleIntro":3796,"category":3798},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[3799],{"metadata":3800,"sys":3803,"fields":3810},{"tags":3801,"concepts":3802},[],[],{"space":3804,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3806,"publishedVersion":353,"revision":62,"contentType":3808,"locale":29},{"sys":3805},{"type":12,"linkType":13,"id":14},{"sys":3807},{"id":21,"type":12,"linkType":22},{"sys":3809},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3811,"metaTitle":363,"metaDescription":364,"mainTitle":3812,"subtitle":382,"heroImage":3827,"ctaButton":405,"ctaLink":406},[362],{"data":3813,"content":3814,"nodeType":74},{},[3815,3821],{"data":3816,"content":3817,"nodeType":78},{},[3818],{"data":3819,"marks":3820,"value":374,"nodeType":82},{},[],{"data":3822,"content":3823,"nodeType":87},{},[3824],{"data":3825,"marks":3826,"value":381,"nodeType":82},{},[],{"metadata":3828,"sys":3831,"fields":3836},{"tags":3829,"concepts":3830},[],[],{"space":3832,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3834,"publishedVersion":62,"revision":44,"locale":29},{"sys":3833},{"type":12,"linkType":13,"id":14},{"sys":3835},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3837},{"url":397,"details":3838,"fileName":403,"contentType":404},{"size":399,"image":3839},{"width":401,"height":402},{"sys":3841,"fields":3844},{"id":3842,"createdAt":3843},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":3845,"slug":3846,"articleIntro":-1,"category":3847},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[3848],{"metadata":3849,"sys":3852,"fields":3859},{"tags":3850,"concepts":3851},[],[],{"space":3853,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3855,"publishedVersion":353,"revision":62,"contentType":3857,"locale":29},{"sys":3854},{"type":12,"linkType":13,"id":14},{"sys":3856},{"id":21,"type":12,"linkType":22},{"sys":3858},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3860,"metaTitle":363,"metaDescription":364,"mainTitle":3861,"subtitle":382,"heroImage":3876,"ctaButton":405,"ctaLink":406},[362],{"data":3862,"content":3863,"nodeType":74},{},[3864,3870],{"data":3865,"content":3866,"nodeType":78},{},[3867],{"data":3868,"marks":3869,"value":374,"nodeType":82},{},[],{"data":3871,"content":3872,"nodeType":87},{},[3873],{"data":3874,"marks":3875,"value":381,"nodeType":82},{},[],{"metadata":3877,"sys":3880,"fields":3885},{"tags":3878,"concepts":3879},[],[],{"space":3881,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3883,"publishedVersion":62,"revision":44,"locale":29},{"sys":3882},{"type":12,"linkType":13,"id":14},{"sys":3884},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3886},{"url":397,"details":3887,"fileName":403,"contentType":404},{"size":399,"image":3888},{"width":401,"height":402},{"sys":3890,"fields":3893},{"id":3891,"createdAt":3892},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":3894,"slug":3895,"articleIntro":3894,"category":3896},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[3897],{"metadata":3898,"sys":3901,"fields":3908},{"tags":3899,"concepts":3900},[],[],{"space":3902,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3904,"publishedVersion":353,"revision":62,"contentType":3906,"locale":29},{"sys":3903},{"type":12,"linkType":13,"id":14},{"sys":3905},{"id":21,"type":12,"linkType":22},{"sys":3907},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3909,"metaTitle":363,"metaDescription":364,"mainTitle":3910,"subtitle":382,"heroImage":3925,"ctaButton":405,"ctaLink":406},[362],{"data":3911,"content":3912,"nodeType":74},{},[3913,3919],{"data":3914,"content":3915,"nodeType":78},{},[3916],{"data":3917,"marks":3918,"value":374,"nodeType":82},{},[],{"data":3920,"content":3921,"nodeType":87},{},[3922],{"data":3923,"marks":3924,"value":381,"nodeType":82},{},[],{"metadata":3926,"sys":3929,"fields":3934},{"tags":3927,"concepts":3928},[],[],{"space":3930,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3932,"publishedVersion":62,"revision":44,"locale":29},{"sys":3931},{"type":12,"linkType":13,"id":14},{"sys":3933},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3935},{"url":397,"details":3936,"fileName":403,"contentType":404},{"size":399,"image":3937},{"width":401,"height":402},{"sys":3939,"fields":3942},{"id":3940,"createdAt":3941},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":3943,"slug":3944,"articleIntro":3943,"category":3945},"Compte 211 - Terrains","compte-211-terrains",[3946],{"metadata":3947,"sys":3950,"fields":3957},{"tags":3948,"concepts":3949},[],[],{"space":3951,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":3953,"publishedVersion":353,"revision":62,"contentType":3955,"locale":29},{"sys":3952},{"type":12,"linkType":13,"id":14},{"sys":3954},{"id":21,"type":12,"linkType":22},{"sys":3956},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":3958,"metaTitle":363,"metaDescription":364,"mainTitle":3959,"subtitle":382,"heroImage":3974,"ctaButton":405,"ctaLink":406},[362],{"data":3960,"content":3961,"nodeType":74},{},[3962,3968],{"data":3963,"content":3964,"nodeType":78},{},[3965],{"data":3966,"marks":3967,"value":374,"nodeType":82},{},[],{"data":3969,"content":3970,"nodeType":87},{},[3971],{"data":3972,"marks":3973,"value":381,"nodeType":82},{},[],{"metadata":3975,"sys":3978,"fields":3983},{"tags":3976,"concepts":3977},[],[],{"space":3979,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":3981,"publishedVersion":62,"revision":44,"locale":29},{"sys":3980},{"type":12,"linkType":13,"id":14},{"sys":3982},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":3984},{"url":397,"details":3985,"fileName":403,"contentType":404},{"size":399,"image":3986},{"width":401,"height":402},{"sys":3988,"fields":3991},{"id":3989,"createdAt":3990},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":3992,"slug":3993,"articleIntro":3992,"category":3994},"4886 - Charges","compte-4886-charges",[3995],{"metadata":3996,"sys":3999,"fields":4006},{"tags":3997,"concepts":3998},[],[],{"space":4000,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4002,"publishedVersion":353,"revision":62,"contentType":4004,"locale":29},{"sys":4001},{"type":12,"linkType":13,"id":14},{"sys":4003},{"id":21,"type":12,"linkType":22},{"sys":4005},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4007,"metaTitle":363,"metaDescription":364,"mainTitle":4008,"subtitle":382,"heroImage":4023,"ctaButton":405,"ctaLink":406},[362],{"data":4009,"content":4010,"nodeType":74},{},[4011,4017],{"data":4012,"content":4013,"nodeType":78},{},[4014],{"data":4015,"marks":4016,"value":374,"nodeType":82},{},[],{"data":4018,"content":4019,"nodeType":87},{},[4020],{"data":4021,"marks":4022,"value":381,"nodeType":82},{},[],{"metadata":4024,"sys":4027,"fields":4032},{"tags":4025,"concepts":4026},[],[],{"space":4028,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4030,"publishedVersion":62,"revision":44,"locale":29},{"sys":4029},{"type":12,"linkType":13,"id":14},{"sys":4031},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4033},{"url":397,"details":4034,"fileName":403,"contentType":404},{"size":399,"image":4035},{"width":401,"height":402},{"sys":4037,"fields":4040},{"id":4038,"createdAt":4039},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":4041,"slug":4042,"articleIntro":4041,"category":4043},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[4044],{"metadata":4045,"sys":4048,"fields":4055},{"tags":4046,"concepts":4047},[],[],{"space":4049,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4051,"publishedVersion":353,"revision":62,"contentType":4053,"locale":29},{"sys":4050},{"type":12,"linkType":13,"id":14},{"sys":4052},{"id":21,"type":12,"linkType":22},{"sys":4054},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4056,"metaTitle":363,"metaDescription":364,"mainTitle":4057,"subtitle":382,"heroImage":4072,"ctaButton":405,"ctaLink":406},[362],{"data":4058,"content":4059,"nodeType":74},{},[4060,4066],{"data":4061,"content":4062,"nodeType":78},{},[4063],{"data":4064,"marks":4065,"value":374,"nodeType":82},{},[],{"data":4067,"content":4068,"nodeType":87},{},[4069],{"data":4070,"marks":4071,"value":381,"nodeType":82},{},[],{"metadata":4073,"sys":4076,"fields":4081},{"tags":4074,"concepts":4075},[],[],{"space":4077,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4079,"publishedVersion":62,"revision":44,"locale":29},{"sys":4078},{"type":12,"linkType":13,"id":14},{"sys":4080},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4082},{"url":397,"details":4083,"fileName":403,"contentType":404},{"size":399,"image":4084},{"width":401,"height":402},{"sys":4086,"fields":4089},{"id":4087,"createdAt":4088},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":4090,"slug":4091,"articleIntro":4090,"category":4092},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[4093],{"metadata":4094,"sys":4097,"fields":4104},{"tags":4095,"concepts":4096},[],[],{"space":4098,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4100,"publishedVersion":353,"revision":62,"contentType":4102,"locale":29},{"sys":4099},{"type":12,"linkType":13,"id":14},{"sys":4101},{"id":21,"type":12,"linkType":22},{"sys":4103},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4105,"metaTitle":363,"metaDescription":364,"mainTitle":4106,"subtitle":382,"heroImage":4121,"ctaButton":405,"ctaLink":406},[362],{"data":4107,"content":4108,"nodeType":74},{},[4109,4115],{"data":4110,"content":4111,"nodeType":78},{},[4112],{"data":4113,"marks":4114,"value":374,"nodeType":82},{},[],{"data":4116,"content":4117,"nodeType":87},{},[4118],{"data":4119,"marks":4120,"value":381,"nodeType":82},{},[],{"metadata":4122,"sys":4125,"fields":4130},{"tags":4123,"concepts":4124},[],[],{"space":4126,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4128,"publishedVersion":62,"revision":44,"locale":29},{"sys":4127},{"type":12,"linkType":13,"id":14},{"sys":4129},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4131},{"url":397,"details":4132,"fileName":403,"contentType":404},{"size":399,"image":4133},{"width":401,"height":402},{"sys":4135,"fields":4138},{"id":4136,"createdAt":4137},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":4139,"slug":4140,"articleIntro":4141,"category":4142},"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.",[4143],{"metadata":4144,"sys":4147,"fields":4154},{"tags":4145,"concepts":4146},[],[],{"space":4148,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4150,"publishedVersion":353,"revision":62,"contentType":4152,"locale":29},{"sys":4149},{"type":12,"linkType":13,"id":14},{"sys":4151},{"id":21,"type":12,"linkType":22},{"sys":4153},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4155,"metaTitle":363,"metaDescription":364,"mainTitle":4156,"subtitle":382,"heroImage":4171,"ctaButton":405,"ctaLink":406},[362],{"data":4157,"content":4158,"nodeType":74},{},[4159,4165],{"data":4160,"content":4161,"nodeType":78},{},[4162],{"data":4163,"marks":4164,"value":374,"nodeType":82},{},[],{"data":4166,"content":4167,"nodeType":87},{},[4168],{"data":4169,"marks":4170,"value":381,"nodeType":82},{},[],{"metadata":4172,"sys":4175,"fields":4180},{"tags":4173,"concepts":4174},[],[],{"space":4176,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4178,"publishedVersion":62,"revision":44,"locale":29},{"sys":4177},{"type":12,"linkType":13,"id":14},{"sys":4179},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4181},{"url":397,"details":4182,"fileName":403,"contentType":404},{"size":399,"image":4183},{"width":401,"height":402},{"sys":4185,"fields":4188},{"id":4186,"createdAt":4187},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":4189,"slug":4190,"articleIntro":4189,"category":4191},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[4192],{"metadata":4193,"sys":4196,"fields":4203},{"tags":4194,"concepts":4195},[],[],{"space":4197,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4199,"publishedVersion":353,"revision":62,"contentType":4201,"locale":29},{"sys":4198},{"type":12,"linkType":13,"id":14},{"sys":4200},{"id":21,"type":12,"linkType":22},{"sys":4202},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4204,"metaTitle":363,"metaDescription":364,"mainTitle":4205,"subtitle":382,"heroImage":4220,"ctaButton":405,"ctaLink":406},[362],{"data":4206,"content":4207,"nodeType":74},{},[4208,4214],{"data":4209,"content":4210,"nodeType":78},{},[4211],{"data":4212,"marks":4213,"value":374,"nodeType":82},{},[],{"data":4215,"content":4216,"nodeType":87},{},[4217],{"data":4218,"marks":4219,"value":381,"nodeType":82},{},[],{"metadata":4221,"sys":4224,"fields":4229},{"tags":4222,"concepts":4223},[],[],{"space":4225,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4227,"publishedVersion":62,"revision":44,"locale":29},{"sys":4226},{"type":12,"linkType":13,"id":14},{"sys":4228},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4230},{"url":397,"details":4231,"fileName":403,"contentType":404},{"size":399,"image":4232},{"width":401,"height":402},{"sys":4234,"fields":4237},{"id":4235,"createdAt":4236},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":4238,"slug":4239,"articleIntro":4238,"category":4240},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[4241],{"metadata":4242,"sys":4245,"fields":4252},{"tags":4243,"concepts":4244},[],[],{"space":4246,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4248,"publishedVersion":353,"revision":62,"contentType":4250,"locale":29},{"sys":4247},{"type":12,"linkType":13,"id":14},{"sys":4249},{"id":21,"type":12,"linkType":22},{"sys":4251},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4253,"metaTitle":363,"metaDescription":364,"mainTitle":4254,"subtitle":382,"heroImage":4269,"ctaButton":405,"ctaLink":406},[362],{"data":4255,"content":4256,"nodeType":74},{},[4257,4263],{"data":4258,"content":4259,"nodeType":78},{},[4260],{"data":4261,"marks":4262,"value":374,"nodeType":82},{},[],{"data":4264,"content":4265,"nodeType":87},{},[4266],{"data":4267,"marks":4268,"value":381,"nodeType":82},{},[],{"metadata":4270,"sys":4273,"fields":4278},{"tags":4271,"concepts":4272},[],[],{"space":4274,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4276,"publishedVersion":62,"revision":44,"locale":29},{"sys":4275},{"type":12,"linkType":13,"id":14},{"sys":4277},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4279},{"url":397,"details":4280,"fileName":403,"contentType":404},{"size":399,"image":4281},{"width":401,"height":402},{"sys":4283,"fields":4286},{"id":4284,"createdAt":4285},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":4287,"slug":4288,"articleIntro":4287,"category":4289},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[4290],{"metadata":4291,"sys":4294,"fields":4301},{"tags":4292,"concepts":4293},[],[],{"space":4295,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4297,"publishedVersion":353,"revision":62,"contentType":4299,"locale":29},{"sys":4296},{"type":12,"linkType":13,"id":14},{"sys":4298},{"id":21,"type":12,"linkType":22},{"sys":4300},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4302,"metaTitle":363,"metaDescription":364,"mainTitle":4303,"subtitle":382,"heroImage":4318,"ctaButton":405,"ctaLink":406},[362],{"data":4304,"content":4305,"nodeType":74},{},[4306,4312],{"data":4307,"content":4308,"nodeType":78},{},[4309],{"data":4310,"marks":4311,"value":374,"nodeType":82},{},[],{"data":4313,"content":4314,"nodeType":87},{},[4315],{"data":4316,"marks":4317,"value":381,"nodeType":82},{},[],{"metadata":4319,"sys":4322,"fields":4327},{"tags":4320,"concepts":4321},[],[],{"space":4323,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4325,"publishedVersion":62,"revision":44,"locale":29},{"sys":4324},{"type":12,"linkType":13,"id":14},{"sys":4326},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4328},{"url":397,"details":4329,"fileName":403,"contentType":404},{"size":399,"image":4330},{"width":401,"height":402},{"sys":4332,"fields":4335},{"id":4333,"createdAt":4334},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":4336,"slug":4337,"articleIntro":-1,"category":4338},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[4339],{"metadata":4340,"sys":4343,"fields":4350},{"tags":4341,"concepts":4342},[],[],{"space":4344,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4346,"publishedVersion":353,"revision":62,"contentType":4348,"locale":29},{"sys":4345},{"type":12,"linkType":13,"id":14},{"sys":4347},{"id":21,"type":12,"linkType":22},{"sys":4349},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4351,"metaTitle":363,"metaDescription":364,"mainTitle":4352,"subtitle":382,"heroImage":4367,"ctaButton":405,"ctaLink":406},[362],{"data":4353,"content":4354,"nodeType":74},{},[4355,4361],{"data":4356,"content":4357,"nodeType":78},{},[4358],{"data":4359,"marks":4360,"value":374,"nodeType":82},{},[],{"data":4362,"content":4363,"nodeType":87},{},[4364],{"data":4365,"marks":4366,"value":381,"nodeType":82},{},[],{"metadata":4368,"sys":4371,"fields":4376},{"tags":4369,"concepts":4370},[],[],{"space":4372,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4374,"publishedVersion":62,"revision":44,"locale":29},{"sys":4373},{"type":12,"linkType":13,"id":14},{"sys":4375},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4377},{"url":397,"details":4378,"fileName":403,"contentType":404},{"size":399,"image":4379},{"width":401,"height":402},{"sys":4381,"fields":4384},{"id":4382,"createdAt":4383},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":4385,"slug":4386,"articleIntro":4385,"category":4387},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[4388],{"metadata":4389,"sys":4392,"fields":4399},{"tags":4390,"concepts":4391},[],[],{"space":4393,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4395,"publishedVersion":353,"revision":62,"contentType":4397,"locale":29},{"sys":4394},{"type":12,"linkType":13,"id":14},{"sys":4396},{"id":21,"type":12,"linkType":22},{"sys":4398},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4400,"metaTitle":363,"metaDescription":364,"mainTitle":4401,"subtitle":382,"heroImage":4416,"ctaButton":405,"ctaLink":406},[362],{"data":4402,"content":4403,"nodeType":74},{},[4404,4410],{"data":4405,"content":4406,"nodeType":78},{},[4407],{"data":4408,"marks":4409,"value":374,"nodeType":82},{},[],{"data":4411,"content":4412,"nodeType":87},{},[4413],{"data":4414,"marks":4415,"value":381,"nodeType":82},{},[],{"metadata":4417,"sys":4420,"fields":4425},{"tags":4418,"concepts":4419},[],[],{"space":4421,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4423,"publishedVersion":62,"revision":44,"locale":29},{"sys":4422},{"type":12,"linkType":13,"id":14},{"sys":4424},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4426},{"url":397,"details":4427,"fileName":403,"contentType":404},{"size":399,"image":4428},{"width":401,"height":402},{"sys":4430,"fields":4431},{"id":15,"createdAt":17},{"title":31,"slug":338,"articleIntro":31,"category":4432},[4433],{"metadata":4434,"sys":4437,"fields":4444},{"tags":4435,"concepts":4436},[],[],{"space":4438,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4440,"publishedVersion":353,"revision":62,"contentType":4442,"locale":29},{"sys":4439},{"type":12,"linkType":13,"id":14},{"sys":4441},{"id":21,"type":12,"linkType":22},{"sys":4443},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4445,"metaTitle":363,"metaDescription":364,"mainTitle":4446,"subtitle":382,"heroImage":4461,"ctaButton":405,"ctaLink":406},[362],{"data":4447,"content":4448,"nodeType":74},{},[4449,4455],{"data":4450,"content":4451,"nodeType":78},{},[4452],{"data":4453,"marks":4454,"value":374,"nodeType":82},{},[],{"data":4456,"content":4457,"nodeType":87},{},[4458],{"data":4459,"marks":4460,"value":381,"nodeType":82},{},[],{"metadata":4462,"sys":4465,"fields":4470},{"tags":4463,"concepts":4464},[],[],{"space":4466,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4468,"publishedVersion":62,"revision":44,"locale":29},{"sys":4467},{"type":12,"linkType":13,"id":14},{"sys":4469},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4471},{"url":397,"details":4472,"fileName":403,"contentType":404},{"size":399,"image":4473},{"width":401,"height":402},{"sys":4475,"fields":4478},{"id":4476,"createdAt":4477},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":4479,"slug":4480,"articleIntro":-1,"category":4481},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[4482],{"metadata":4483,"sys":4486,"fields":4493},{"tags":4484,"concepts":4485},[],[],{"space":4487,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4489,"publishedVersion":353,"revision":62,"contentType":4491,"locale":29},{"sys":4488},{"type":12,"linkType":13,"id":14},{"sys":4490},{"id":21,"type":12,"linkType":22},{"sys":4492},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4494,"metaTitle":363,"metaDescription":364,"mainTitle":4495,"subtitle":382,"heroImage":4510,"ctaButton":405,"ctaLink":406},[362],{"data":4496,"content":4497,"nodeType":74},{},[4498,4504],{"data":4499,"content":4500,"nodeType":78},{},[4501],{"data":4502,"marks":4503,"value":374,"nodeType":82},{},[],{"data":4505,"content":4506,"nodeType":87},{},[4507],{"data":4508,"marks":4509,"value":381,"nodeType":82},{},[],{"metadata":4511,"sys":4514,"fields":4519},{"tags":4512,"concepts":4513},[],[],{"space":4515,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4517,"publishedVersion":62,"revision":44,"locale":29},{"sys":4516},{"type":12,"linkType":13,"id":14},{"sys":4518},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4520},{"url":397,"details":4521,"fileName":403,"contentType":404},{"size":399,"image":4522},{"width":401,"height":402},{"sys":4524,"fields":4527},{"id":4525,"createdAt":4526},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":4528,"slug":4529,"articleIntro":4528,"category":4530},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[4531],{"metadata":4532,"sys":4535,"fields":4542},{"tags":4533,"concepts":4534},[],[],{"space":4536,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4538,"publishedVersion":353,"revision":62,"contentType":4540,"locale":29},{"sys":4537},{"type":12,"linkType":13,"id":14},{"sys":4539},{"id":21,"type":12,"linkType":22},{"sys":4541},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4543,"metaTitle":363,"metaDescription":364,"mainTitle":4544,"subtitle":382,"heroImage":4559,"ctaButton":405,"ctaLink":406},[362],{"data":4545,"content":4546,"nodeType":74},{},[4547,4553],{"data":4548,"content":4549,"nodeType":78},{},[4550],{"data":4551,"marks":4552,"value":374,"nodeType":82},{},[],{"data":4554,"content":4555,"nodeType":87},{},[4556],{"data":4557,"marks":4558,"value":381,"nodeType":82},{},[],{"metadata":4560,"sys":4563,"fields":4568},{"tags":4561,"concepts":4562},[],[],{"space":4564,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4566,"publishedVersion":62,"revision":44,"locale":29},{"sys":4565},{"type":12,"linkType":13,"id":14},{"sys":4567},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4569},{"url":397,"details":4570,"fileName":403,"contentType":404},{"size":399,"image":4571},{"width":401,"height":402},{"sys":4573,"fields":4576},{"id":4574,"createdAt":4575},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":4577,"slug":4578,"articleIntro":4577,"category":4579},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[4580],{"metadata":4581,"sys":4584,"fields":4591},{"tags":4582,"concepts":4583},[],[],{"space":4585,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4587,"publishedVersion":353,"revision":62,"contentType":4589,"locale":29},{"sys":4586},{"type":12,"linkType":13,"id":14},{"sys":4588},{"id":21,"type":12,"linkType":22},{"sys":4590},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4592,"metaTitle":363,"metaDescription":364,"mainTitle":4593,"subtitle":382,"heroImage":4608,"ctaButton":405,"ctaLink":406},[362],{"data":4594,"content":4595,"nodeType":74},{},[4596,4602],{"data":4597,"content":4598,"nodeType":78},{},[4599],{"data":4600,"marks":4601,"value":374,"nodeType":82},{},[],{"data":4603,"content":4604,"nodeType":87},{},[4605],{"data":4606,"marks":4607,"value":381,"nodeType":82},{},[],{"metadata":4609,"sys":4612,"fields":4617},{"tags":4610,"concepts":4611},[],[],{"space":4613,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4615,"publishedVersion":62,"revision":44,"locale":29},{"sys":4614},{"type":12,"linkType":13,"id":14},{"sys":4616},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4618},{"url":397,"details":4619,"fileName":403,"contentType":404},{"size":399,"image":4620},{"width":401,"height":402},{"sys":4622,"fields":4625},{"id":4623,"createdAt":4624},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":4626,"slug":4627,"articleIntro":4626,"category":4628},"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",[4629],{"metadata":4630,"sys":4633,"fields":4640},{"tags":4631,"concepts":4632},[],[],{"space":4634,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4636,"publishedVersion":353,"revision":62,"contentType":4638,"locale":29},{"sys":4635},{"type":12,"linkType":13,"id":14},{"sys":4637},{"id":21,"type":12,"linkType":22},{"sys":4639},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4641,"metaTitle":363,"metaDescription":364,"mainTitle":4642,"subtitle":382,"heroImage":4657,"ctaButton":405,"ctaLink":406},[362],{"data":4643,"content":4644,"nodeType":74},{},[4645,4651],{"data":4646,"content":4647,"nodeType":78},{},[4648],{"data":4649,"marks":4650,"value":374,"nodeType":82},{},[],{"data":4652,"content":4653,"nodeType":87},{},[4654],{"data":4655,"marks":4656,"value":381,"nodeType":82},{},[],{"metadata":4658,"sys":4661,"fields":4666},{"tags":4659,"concepts":4660},[],[],{"space":4662,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4664,"publishedVersion":62,"revision":44,"locale":29},{"sys":4663},{"type":12,"linkType":13,"id":14},{"sys":4665},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4667},{"url":397,"details":4668,"fileName":403,"contentType":404},{"size":399,"image":4669},{"width":401,"height":402},{"sys":4671,"fields":4674},{"id":4672,"createdAt":4673},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":4675,"slug":4676,"articleIntro":4675,"category":4677},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[4678],{"metadata":4679,"sys":4682,"fields":4689},{"tags":4680,"concepts":4681},[],[],{"space":4683,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4685,"publishedVersion":353,"revision":62,"contentType":4687,"locale":29},{"sys":4684},{"type":12,"linkType":13,"id":14},{"sys":4686},{"id":21,"type":12,"linkType":22},{"sys":4688},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4690,"metaTitle":363,"metaDescription":364,"mainTitle":4691,"subtitle":382,"heroImage":4706,"ctaButton":405,"ctaLink":406},[362],{"data":4692,"content":4693,"nodeType":74},{},[4694,4700],{"data":4695,"content":4696,"nodeType":78},{},[4697],{"data":4698,"marks":4699,"value":374,"nodeType":82},{},[],{"data":4701,"content":4702,"nodeType":87},{},[4703],{"data":4704,"marks":4705,"value":381,"nodeType":82},{},[],{"metadata":4707,"sys":4710,"fields":4715},{"tags":4708,"concepts":4709},[],[],{"space":4711,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4713,"publishedVersion":62,"revision":44,"locale":29},{"sys":4712},{"type":12,"linkType":13,"id":14},{"sys":4714},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4716},{"url":397,"details":4717,"fileName":403,"contentType":404},{"size":399,"image":4718},{"width":401,"height":402},{"sys":4720,"fields":4723},{"id":4721,"createdAt":4722},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":4724,"slug":4725,"articleIntro":-1,"category":4726},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[4727],{"metadata":4728,"sys":4731,"fields":4738},{"tags":4729,"concepts":4730},[],[],{"space":4732,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4734,"publishedVersion":353,"revision":62,"contentType":4736,"locale":29},{"sys":4733},{"type":12,"linkType":13,"id":14},{"sys":4735},{"id":21,"type":12,"linkType":22},{"sys":4737},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4739,"metaTitle":363,"metaDescription":364,"mainTitle":4740,"subtitle":382,"heroImage":4755,"ctaButton":405,"ctaLink":406},[362],{"data":4741,"content":4742,"nodeType":74},{},[4743,4749],{"data":4744,"content":4745,"nodeType":78},{},[4746],{"data":4747,"marks":4748,"value":374,"nodeType":82},{},[],{"data":4750,"content":4751,"nodeType":87},{},[4752],{"data":4753,"marks":4754,"value":381,"nodeType":82},{},[],{"metadata":4756,"sys":4759,"fields":4764},{"tags":4757,"concepts":4758},[],[],{"space":4760,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4762,"publishedVersion":62,"revision":44,"locale":29},{"sys":4761},{"type":12,"linkType":13,"id":14},{"sys":4763},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4765},{"url":397,"details":4766,"fileName":403,"contentType":404},{"size":399,"image":4767},{"width":401,"height":402},{"sys":4769,"fields":4772},{"id":4770,"createdAt":4771},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":4773,"slug":4774,"articleIntro":4773,"category":4775},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[4776],{"metadata":4777,"sys":4780,"fields":4787},{"tags":4778,"concepts":4779},[],[],{"space":4781,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4783,"publishedVersion":353,"revision":62,"contentType":4785,"locale":29},{"sys":4782},{"type":12,"linkType":13,"id":14},{"sys":4784},{"id":21,"type":12,"linkType":22},{"sys":4786},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4788,"metaTitle":363,"metaDescription":364,"mainTitle":4789,"subtitle":382,"heroImage":4804,"ctaButton":405,"ctaLink":406},[362],{"data":4790,"content":4791,"nodeType":74},{},[4792,4798],{"data":4793,"content":4794,"nodeType":78},{},[4795],{"data":4796,"marks":4797,"value":374,"nodeType":82},{},[],{"data":4799,"content":4800,"nodeType":87},{},[4801],{"data":4802,"marks":4803,"value":381,"nodeType":82},{},[],{"metadata":4805,"sys":4808,"fields":4813},{"tags":4806,"concepts":4807},[],[],{"space":4809,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4811,"publishedVersion":62,"revision":44,"locale":29},{"sys":4810},{"type":12,"linkType":13,"id":14},{"sys":4812},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4814},{"url":397,"details":4815,"fileName":403,"contentType":404},{"size":399,"image":4816},{"width":401,"height":402},{"sys":4818,"fields":4821},{"id":4819,"createdAt":4820},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":4822,"slug":4823,"articleIntro":4822,"category":4824},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[4825],{"metadata":4826,"sys":4829,"fields":4836},{"tags":4827,"concepts":4828},[],[],{"space":4830,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4832,"publishedVersion":353,"revision":62,"contentType":4834,"locale":29},{"sys":4831},{"type":12,"linkType":13,"id":14},{"sys":4833},{"id":21,"type":12,"linkType":22},{"sys":4835},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4837,"metaTitle":363,"metaDescription":364,"mainTitle":4838,"subtitle":382,"heroImage":4853,"ctaButton":405,"ctaLink":406},[362],{"data":4839,"content":4840,"nodeType":74},{},[4841,4847],{"data":4842,"content":4843,"nodeType":78},{},[4844],{"data":4845,"marks":4846,"value":374,"nodeType":82},{},[],{"data":4848,"content":4849,"nodeType":87},{},[4850],{"data":4851,"marks":4852,"value":381,"nodeType":82},{},[],{"metadata":4854,"sys":4857,"fields":4862},{"tags":4855,"concepts":4856},[],[],{"space":4858,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4860,"publishedVersion":62,"revision":44,"locale":29},{"sys":4859},{"type":12,"linkType":13,"id":14},{"sys":4861},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4863},{"url":397,"details":4864,"fileName":403,"contentType":404},{"size":399,"image":4865},{"width":401,"height":402},{"sys":4867,"fields":4870},{"id":4868,"createdAt":4869},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":4871,"slug":4872,"articleIntro":-1,"category":4873},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[4874],{"metadata":4875,"sys":4878,"fields":4885},{"tags":4876,"concepts":4877},[],[],{"space":4879,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4881,"publishedVersion":353,"revision":62,"contentType":4883,"locale":29},{"sys":4880},{"type":12,"linkType":13,"id":14},{"sys":4882},{"id":21,"type":12,"linkType":22},{"sys":4884},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4886,"metaTitle":363,"metaDescription":364,"mainTitle":4887,"subtitle":382,"heroImage":4902,"ctaButton":405,"ctaLink":406},[362],{"data":4888,"content":4889,"nodeType":74},{},[4890,4896],{"data":4891,"content":4892,"nodeType":78},{},[4893],{"data":4894,"marks":4895,"value":374,"nodeType":82},{},[],{"data":4897,"content":4898,"nodeType":87},{},[4899],{"data":4900,"marks":4901,"value":381,"nodeType":82},{},[],{"metadata":4903,"sys":4906,"fields":4911},{"tags":4904,"concepts":4905},[],[],{"space":4907,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4909,"publishedVersion":62,"revision":44,"locale":29},{"sys":4908},{"type":12,"linkType":13,"id":14},{"sys":4910},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4912},{"url":397,"details":4913,"fileName":403,"contentType":404},{"size":399,"image":4914},{"width":401,"height":402},{"sys":4916,"fields":4919},{"id":4917,"createdAt":4918},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":4920,"slug":4921,"articleIntro":4920,"category":4922},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[4923],{"metadata":4924,"sys":4927,"fields":4934},{"tags":4925,"concepts":4926},[],[],{"space":4928,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4930,"publishedVersion":353,"revision":62,"contentType":4932,"locale":29},{"sys":4929},{"type":12,"linkType":13,"id":14},{"sys":4931},{"id":21,"type":12,"linkType":22},{"sys":4933},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4935,"metaTitle":363,"metaDescription":364,"mainTitle":4936,"subtitle":382,"heroImage":4951,"ctaButton":405,"ctaLink":406},[362],{"data":4937,"content":4938,"nodeType":74},{},[4939,4945],{"data":4940,"content":4941,"nodeType":78},{},[4942],{"data":4943,"marks":4944,"value":374,"nodeType":82},{},[],{"data":4946,"content":4947,"nodeType":87},{},[4948],{"data":4949,"marks":4950,"value":381,"nodeType":82},{},[],{"metadata":4952,"sys":4955,"fields":4960},{"tags":4953,"concepts":4954},[],[],{"space":4956,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":4958,"publishedVersion":62,"revision":44,"locale":29},{"sys":4957},{"type":12,"linkType":13,"id":14},{"sys":4959},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":4961},{"url":397,"details":4962,"fileName":403,"contentType":404},{"size":399,"image":4963},{"width":401,"height":402},{"sys":4965,"fields":4968},{"id":4966,"createdAt":4967},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":4969,"slug":4970,"articleIntro":-1,"category":4971},"Compte 411 - Clients","compte-411-clients",[4972],{"metadata":4973,"sys":4976,"fields":4983},{"tags":4974,"concepts":4975},[],[],{"space":4977,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":4979,"publishedVersion":353,"revision":62,"contentType":4981,"locale":29},{"sys":4978},{"type":12,"linkType":13,"id":14},{"sys":4980},{"id":21,"type":12,"linkType":22},{"sys":4982},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":4984,"metaTitle":363,"metaDescription":364,"mainTitle":4985,"subtitle":382,"heroImage":5000,"ctaButton":405,"ctaLink":406},[362],{"data":4986,"content":4987,"nodeType":74},{},[4988,4994],{"data":4989,"content":4990,"nodeType":78},{},[4991],{"data":4992,"marks":4993,"value":374,"nodeType":82},{},[],{"data":4995,"content":4996,"nodeType":87},{},[4997],{"data":4998,"marks":4999,"value":381,"nodeType":82},{},[],{"metadata":5001,"sys":5004,"fields":5009},{"tags":5002,"concepts":5003},[],[],{"space":5005,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5007,"publishedVersion":62,"revision":44,"locale":29},{"sys":5006},{"type":12,"linkType":13,"id":14},{"sys":5008},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5010},{"url":397,"details":5011,"fileName":403,"contentType":404},{"size":399,"image":5012},{"width":401,"height":402},{"sys":5014,"fields":5017},{"id":5015,"createdAt":5016},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":5018,"slug":5019,"articleIntro":5018,"category":5020},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[5021],{"metadata":5022,"sys":5025,"fields":5032},{"tags":5023,"concepts":5024},[],[],{"space":5026,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5028,"publishedVersion":353,"revision":62,"contentType":5030,"locale":29},{"sys":5027},{"type":12,"linkType":13,"id":14},{"sys":5029},{"id":21,"type":12,"linkType":22},{"sys":5031},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5033,"metaTitle":363,"metaDescription":364,"mainTitle":5034,"subtitle":382,"heroImage":5049,"ctaButton":405,"ctaLink":406},[362],{"data":5035,"content":5036,"nodeType":74},{},[5037,5043],{"data":5038,"content":5039,"nodeType":78},{},[5040],{"data":5041,"marks":5042,"value":374,"nodeType":82},{},[],{"data":5044,"content":5045,"nodeType":87},{},[5046],{"data":5047,"marks":5048,"value":381,"nodeType":82},{},[],{"metadata":5050,"sys":5053,"fields":5058},{"tags":5051,"concepts":5052},[],[],{"space":5054,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5056,"publishedVersion":62,"revision":44,"locale":29},{"sys":5055},{"type":12,"linkType":13,"id":14},{"sys":5057},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5059},{"url":397,"details":5060,"fileName":403,"contentType":404},{"size":399,"image":5061},{"width":401,"height":402},{"sys":5063,"fields":5066},{"id":5064,"createdAt":5065},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":5067,"slug":5068,"articleIntro":5067,"category":5069},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[5070],{"metadata":5071,"sys":5074,"fields":5081},{"tags":5072,"concepts":5073},[],[],{"space":5075,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5077,"publishedVersion":353,"revision":62,"contentType":5079,"locale":29},{"sys":5076},{"type":12,"linkType":13,"id":14},{"sys":5078},{"id":21,"type":12,"linkType":22},{"sys":5080},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5082,"metaTitle":363,"metaDescription":364,"mainTitle":5083,"subtitle":382,"heroImage":5098,"ctaButton":405,"ctaLink":406},[362],{"data":5084,"content":5085,"nodeType":74},{},[5086,5092],{"data":5087,"content":5088,"nodeType":78},{},[5089],{"data":5090,"marks":5091,"value":374,"nodeType":82},{},[],{"data":5093,"content":5094,"nodeType":87},{},[5095],{"data":5096,"marks":5097,"value":381,"nodeType":82},{},[],{"metadata":5099,"sys":5102,"fields":5107},{"tags":5100,"concepts":5101},[],[],{"space":5103,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5105,"publishedVersion":62,"revision":44,"locale":29},{"sys":5104},{"type":12,"linkType":13,"id":14},{"sys":5106},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5108},{"url":397,"details":5109,"fileName":403,"contentType":404},{"size":399,"image":5110},{"width":401,"height":402},{"sys":5112,"fields":5115},{"id":5113,"createdAt":5114},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":5116,"slug":5117,"articleIntro":5116,"category":5118},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[5119],{"metadata":5120,"sys":5123,"fields":5130},{"tags":5121,"concepts":5122},[],[],{"space":5124,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5126,"publishedVersion":353,"revision":62,"contentType":5128,"locale":29},{"sys":5125},{"type":12,"linkType":13,"id":14},{"sys":5127},{"id":21,"type":12,"linkType":22},{"sys":5129},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5131,"metaTitle":363,"metaDescription":364,"mainTitle":5132,"subtitle":382,"heroImage":5147,"ctaButton":405,"ctaLink":406},[362],{"data":5133,"content":5134,"nodeType":74},{},[5135,5141],{"data":5136,"content":5137,"nodeType":78},{},[5138],{"data":5139,"marks":5140,"value":374,"nodeType":82},{},[],{"data":5142,"content":5143,"nodeType":87},{},[5144],{"data":5145,"marks":5146,"value":381,"nodeType":82},{},[],{"metadata":5148,"sys":5151,"fields":5156},{"tags":5149,"concepts":5150},[],[],{"space":5152,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5154,"publishedVersion":62,"revision":44,"locale":29},{"sys":5153},{"type":12,"linkType":13,"id":14},{"sys":5155},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5157},{"url":397,"details":5158,"fileName":403,"contentType":404},{"size":399,"image":5159},{"width":401,"height":402},{"sys":5161,"fields":5164},{"id":5162,"createdAt":5163},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":5165,"slug":5166,"articleIntro":5167,"category":5168},"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.",[5169],{"metadata":5170,"sys":5173,"fields":5180},{"tags":5171,"concepts":5172},[],[],{"space":5174,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5176,"publishedVersion":353,"revision":62,"contentType":5178,"locale":29},{"sys":5175},{"type":12,"linkType":13,"id":14},{"sys":5177},{"id":21,"type":12,"linkType":22},{"sys":5179},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5181,"metaTitle":363,"metaDescription":364,"mainTitle":5182,"subtitle":382,"heroImage":5197,"ctaButton":405,"ctaLink":406},[362],{"data":5183,"content":5184,"nodeType":74},{},[5185,5191],{"data":5186,"content":5187,"nodeType":78},{},[5188],{"data":5189,"marks":5190,"value":374,"nodeType":82},{},[],{"data":5192,"content":5193,"nodeType":87},{},[5194],{"data":5195,"marks":5196,"value":381,"nodeType":82},{},[],{"metadata":5198,"sys":5201,"fields":5206},{"tags":5199,"concepts":5200},[],[],{"space":5202,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5204,"publishedVersion":62,"revision":44,"locale":29},{"sys":5203},{"type":12,"linkType":13,"id":14},{"sys":5205},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5207},{"url":397,"details":5208,"fileName":403,"contentType":404},{"size":399,"image":5209},{"width":401,"height":402},{"sys":5211,"fields":5214},{"id":5212,"createdAt":5213},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":5215,"slug":5216,"articleIntro":5215,"category":5217},"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",[5218],{"metadata":5219,"sys":5222,"fields":5229},{"tags":5220,"concepts":5221},[],[],{"space":5223,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5225,"publishedVersion":353,"revision":62,"contentType":5227,"locale":29},{"sys":5224},{"type":12,"linkType":13,"id":14},{"sys":5226},{"id":21,"type":12,"linkType":22},{"sys":5228},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5230,"metaTitle":363,"metaDescription":364,"mainTitle":5231,"subtitle":382,"heroImage":5246,"ctaButton":405,"ctaLink":406},[362],{"data":5232,"content":5233,"nodeType":74},{},[5234,5240],{"data":5235,"content":5236,"nodeType":78},{},[5237],{"data":5238,"marks":5239,"value":374,"nodeType":82},{},[],{"data":5241,"content":5242,"nodeType":87},{},[5243],{"data":5244,"marks":5245,"value":381,"nodeType":82},{},[],{"metadata":5247,"sys":5250,"fields":5255},{"tags":5248,"concepts":5249},[],[],{"space":5251,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5253,"publishedVersion":62,"revision":44,"locale":29},{"sys":5252},{"type":12,"linkType":13,"id":14},{"sys":5254},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5256},{"url":397,"details":5257,"fileName":403,"contentType":404},{"size":399,"image":5258},{"width":401,"height":402},{"sys":5260,"fields":5263},{"id":5261,"createdAt":5262},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":5264,"slug":5265,"articleIntro":5264,"category":5266},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[5267],{"metadata":5268,"sys":5271,"fields":5278},{"tags":5269,"concepts":5270},[],[],{"space":5272,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5274,"publishedVersion":353,"revision":62,"contentType":5276,"locale":29},{"sys":5273},{"type":12,"linkType":13,"id":14},{"sys":5275},{"id":21,"type":12,"linkType":22},{"sys":5277},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5279,"metaTitle":363,"metaDescription":364,"mainTitle":5280,"subtitle":382,"heroImage":5295,"ctaButton":405,"ctaLink":406},[362],{"data":5281,"content":5282,"nodeType":74},{},[5283,5289],{"data":5284,"content":5285,"nodeType":78},{},[5286],{"data":5287,"marks":5288,"value":374,"nodeType":82},{},[],{"data":5290,"content":5291,"nodeType":87},{},[5292],{"data":5293,"marks":5294,"value":381,"nodeType":82},{},[],{"metadata":5296,"sys":5299,"fields":5304},{"tags":5297,"concepts":5298},[],[],{"space":5300,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5302,"publishedVersion":62,"revision":44,"locale":29},{"sys":5301},{"type":12,"linkType":13,"id":14},{"sys":5303},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5305},{"url":397,"details":5306,"fileName":403,"contentType":404},{"size":399,"image":5307},{"width":401,"height":402},{"sys":5309,"fields":5312},{"id":5310,"createdAt":5311},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":5313,"slug":5314,"articleIntro":-1,"category":5315},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[5316],{"metadata":5317,"sys":5320,"fields":5327},{"tags":5318,"concepts":5319},[],[],{"space":5321,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5323,"publishedVersion":353,"revision":62,"contentType":5325,"locale":29},{"sys":5322},{"type":12,"linkType":13,"id":14},{"sys":5324},{"id":21,"type":12,"linkType":22},{"sys":5326},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5328,"metaTitle":363,"metaDescription":364,"mainTitle":5329,"subtitle":382,"heroImage":5344,"ctaButton":405,"ctaLink":406},[362],{"data":5330,"content":5331,"nodeType":74},{},[5332,5338],{"data":5333,"content":5334,"nodeType":78},{},[5335],{"data":5336,"marks":5337,"value":374,"nodeType":82},{},[],{"data":5339,"content":5340,"nodeType":87},{},[5341],{"data":5342,"marks":5343,"value":381,"nodeType":82},{},[],{"metadata":5345,"sys":5348,"fields":5353},{"tags":5346,"concepts":5347},[],[],{"space":5349,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5351,"publishedVersion":62,"revision":44,"locale":29},{"sys":5350},{"type":12,"linkType":13,"id":14},{"sys":5352},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5354},{"url":397,"details":5355,"fileName":403,"contentType":404},{"size":399,"image":5356},{"width":401,"height":402},{"sys":5358,"fields":5361},{"id":5359,"createdAt":5360},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":5362,"slug":5363,"articleIntro":5362,"category":5364},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[5365],{"metadata":5366,"sys":5369,"fields":5376},{"tags":5367,"concepts":5368},[],[],{"space":5370,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5372,"publishedVersion":353,"revision":62,"contentType":5374,"locale":29},{"sys":5371},{"type":12,"linkType":13,"id":14},{"sys":5373},{"id":21,"type":12,"linkType":22},{"sys":5375},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5377,"metaTitle":363,"metaDescription":364,"mainTitle":5378,"subtitle":382,"heroImage":5393,"ctaButton":405,"ctaLink":406},[362],{"data":5379,"content":5380,"nodeType":74},{},[5381,5387],{"data":5382,"content":5383,"nodeType":78},{},[5384],{"data":5385,"marks":5386,"value":374,"nodeType":82},{},[],{"data":5388,"content":5389,"nodeType":87},{},[5390],{"data":5391,"marks":5392,"value":381,"nodeType":82},{},[],{"metadata":5394,"sys":5397,"fields":5402},{"tags":5395,"concepts":5396},[],[],{"space":5398,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5400,"publishedVersion":62,"revision":44,"locale":29},{"sys":5399},{"type":12,"linkType":13,"id":14},{"sys":5401},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5403},{"url":397,"details":5404,"fileName":403,"contentType":404},{"size":399,"image":5405},{"width":401,"height":402},{"sys":5407,"fields":5410},{"id":5408,"createdAt":5409},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":5411,"slug":5412,"articleIntro":-1,"category":5413},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[5414],{"metadata":5415,"sys":5418,"fields":5425},{"tags":5416,"concepts":5417},[],[],{"space":5419,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5421,"publishedVersion":353,"revision":62,"contentType":5423,"locale":29},{"sys":5420},{"type":12,"linkType":13,"id":14},{"sys":5422},{"id":21,"type":12,"linkType":22},{"sys":5424},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5426,"metaTitle":363,"metaDescription":364,"mainTitle":5427,"subtitle":382,"heroImage":5442,"ctaButton":405,"ctaLink":406},[362],{"data":5428,"content":5429,"nodeType":74},{},[5430,5436],{"data":5431,"content":5432,"nodeType":78},{},[5433],{"data":5434,"marks":5435,"value":374,"nodeType":82},{},[],{"data":5437,"content":5438,"nodeType":87},{},[5439],{"data":5440,"marks":5441,"value":381,"nodeType":82},{},[],{"metadata":5443,"sys":5446,"fields":5451},{"tags":5444,"concepts":5445},[],[],{"space":5447,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5449,"publishedVersion":62,"revision":44,"locale":29},{"sys":5448},{"type":12,"linkType":13,"id":14},{"sys":5450},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5452},{"url":397,"details":5453,"fileName":403,"contentType":404},{"size":399,"image":5454},{"width":401,"height":402},{"sys":5456,"fields":5459},{"id":5457,"createdAt":5458},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":5460,"slug":5461,"articleIntro":5460,"category":5462},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[5463],{"metadata":5464,"sys":5467,"fields":5474},{"tags":5465,"concepts":5466},[],[],{"space":5468,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5470,"publishedVersion":353,"revision":62,"contentType":5472,"locale":29},{"sys":5469},{"type":12,"linkType":13,"id":14},{"sys":5471},{"id":21,"type":12,"linkType":22},{"sys":5473},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5475,"metaTitle":363,"metaDescription":364,"mainTitle":5476,"subtitle":382,"heroImage":5491,"ctaButton":405,"ctaLink":406},[362],{"data":5477,"content":5478,"nodeType":74},{},[5479,5485],{"data":5480,"content":5481,"nodeType":78},{},[5482],{"data":5483,"marks":5484,"value":374,"nodeType":82},{},[],{"data":5486,"content":5487,"nodeType":87},{},[5488],{"data":5489,"marks":5490,"value":381,"nodeType":82},{},[],{"metadata":5492,"sys":5495,"fields":5500},{"tags":5493,"concepts":5494},[],[],{"space":5496,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5498,"publishedVersion":62,"revision":44,"locale":29},{"sys":5497},{"type":12,"linkType":13,"id":14},{"sys":5499},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5501},{"url":397,"details":5502,"fileName":403,"contentType":404},{"size":399,"image":5503},{"width":401,"height":402},{"sys":5505,"fields":5508},{"id":5506,"createdAt":5507},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":5509,"slug":5510,"articleIntro":5509,"category":5511},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[5512],{"metadata":5513,"sys":5516,"fields":5523},{"tags":5514,"concepts":5515},[],[],{"space":5517,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5519,"publishedVersion":353,"revision":62,"contentType":5521,"locale":29},{"sys":5518},{"type":12,"linkType":13,"id":14},{"sys":5520},{"id":21,"type":12,"linkType":22},{"sys":5522},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5524,"metaTitle":363,"metaDescription":364,"mainTitle":5525,"subtitle":382,"heroImage":5540,"ctaButton":405,"ctaLink":406},[362],{"data":5526,"content":5527,"nodeType":74},{},[5528,5534],{"data":5529,"content":5530,"nodeType":78},{},[5531],{"data":5532,"marks":5533,"value":374,"nodeType":82},{},[],{"data":5535,"content":5536,"nodeType":87},{},[5537],{"data":5538,"marks":5539,"value":381,"nodeType":82},{},[],{"metadata":5541,"sys":5544,"fields":5549},{"tags":5542,"concepts":5543},[],[],{"space":5545,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5547,"publishedVersion":62,"revision":44,"locale":29},{"sys":5546},{"type":12,"linkType":13,"id":14},{"sys":5548},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5550},{"url":397,"details":5551,"fileName":403,"contentType":404},{"size":399,"image":5552},{"width":401,"height":402},{"sys":5554,"fields":5557},{"id":5555,"createdAt":5556},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":5558,"slug":5559,"articleIntro":5558,"category":5560},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[5561],{"metadata":5562,"sys":5565,"fields":5572},{"tags":5563,"concepts":5564},[],[],{"space":5566,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5568,"publishedVersion":353,"revision":62,"contentType":5570,"locale":29},{"sys":5567},{"type":12,"linkType":13,"id":14},{"sys":5569},{"id":21,"type":12,"linkType":22},{"sys":5571},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5573,"metaTitle":363,"metaDescription":364,"mainTitle":5574,"subtitle":382,"heroImage":5589,"ctaButton":405,"ctaLink":406},[362],{"data":5575,"content":5576,"nodeType":74},{},[5577,5583],{"data":5578,"content":5579,"nodeType":78},{},[5580],{"data":5581,"marks":5582,"value":374,"nodeType":82},{},[],{"data":5584,"content":5585,"nodeType":87},{},[5586],{"data":5587,"marks":5588,"value":381,"nodeType":82},{},[],{"metadata":5590,"sys":5593,"fields":5598},{"tags":5591,"concepts":5592},[],[],{"space":5594,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5596,"publishedVersion":62,"revision":44,"locale":29},{"sys":5595},{"type":12,"linkType":13,"id":14},{"sys":5597},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5599},{"url":397,"details":5600,"fileName":403,"contentType":404},{"size":399,"image":5601},{"width":401,"height":402},{"sys":5603,"fields":5606},{"id":5604,"createdAt":5605},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":5607,"slug":5608,"articleIntro":5609,"category":5610},"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",[5611],{"metadata":5612,"sys":5615,"fields":5622},{"tags":5613,"concepts":5614},[],[],{"space":5616,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5618,"publishedVersion":353,"revision":62,"contentType":5620,"locale":29},{"sys":5617},{"type":12,"linkType":13,"id":14},{"sys":5619},{"id":21,"type":12,"linkType":22},{"sys":5621},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5623,"metaTitle":363,"metaDescription":364,"mainTitle":5624,"subtitle":382,"heroImage":5639,"ctaButton":405,"ctaLink":406},[362],{"data":5625,"content":5626,"nodeType":74},{},[5627,5633],{"data":5628,"content":5629,"nodeType":78},{},[5630],{"data":5631,"marks":5632,"value":374,"nodeType":82},{},[],{"data":5634,"content":5635,"nodeType":87},{},[5636],{"data":5637,"marks":5638,"value":381,"nodeType":82},{},[],{"metadata":5640,"sys":5643,"fields":5648},{"tags":5641,"concepts":5642},[],[],{"space":5644,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5646,"publishedVersion":62,"revision":44,"locale":29},{"sys":5645},{"type":12,"linkType":13,"id":14},{"sys":5647},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5649},{"url":397,"details":5650,"fileName":403,"contentType":404},{"size":399,"image":5651},{"width":401,"height":402},{"sys":5653,"fields":5656},{"id":5654,"createdAt":5655},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":5657,"slug":5658,"articleIntro":-1,"category":5659},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[5660],{"metadata":5661,"sys":5664,"fields":5671},{"tags":5662,"concepts":5663},[],[],{"space":5665,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5667,"publishedVersion":353,"revision":62,"contentType":5669,"locale":29},{"sys":5666},{"type":12,"linkType":13,"id":14},{"sys":5668},{"id":21,"type":12,"linkType":22},{"sys":5670},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5672,"metaTitle":363,"metaDescription":364,"mainTitle":5673,"subtitle":382,"heroImage":5688,"ctaButton":405,"ctaLink":406},[362],{"data":5674,"content":5675,"nodeType":74},{},[5676,5682],{"data":5677,"content":5678,"nodeType":78},{},[5679],{"data":5680,"marks":5681,"value":374,"nodeType":82},{},[],{"data":5683,"content":5684,"nodeType":87},{},[5685],{"data":5686,"marks":5687,"value":381,"nodeType":82},{},[],{"metadata":5689,"sys":5692,"fields":5697},{"tags":5690,"concepts":5691},[],[],{"space":5693,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5695,"publishedVersion":62,"revision":44,"locale":29},{"sys":5694},{"type":12,"linkType":13,"id":14},{"sys":5696},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5698},{"url":397,"details":5699,"fileName":403,"contentType":404},{"size":399,"image":5700},{"width":401,"height":402},{"sys":5702,"fields":5705},{"id":5703,"createdAt":5704},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":5706,"slug":5707,"articleIntro":5706,"category":5708},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[5709],{"metadata":5710,"sys":5713,"fields":5720},{"tags":5711,"concepts":5712},[],[],{"space":5714,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5716,"publishedVersion":353,"revision":62,"contentType":5718,"locale":29},{"sys":5715},{"type":12,"linkType":13,"id":14},{"sys":5717},{"id":21,"type":12,"linkType":22},{"sys":5719},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5721,"metaTitle":363,"metaDescription":364,"mainTitle":5722,"subtitle":382,"heroImage":5737,"ctaButton":405,"ctaLink":406},[362],{"data":5723,"content":5724,"nodeType":74},{},[5725,5731],{"data":5726,"content":5727,"nodeType":78},{},[5728],{"data":5729,"marks":5730,"value":374,"nodeType":82},{},[],{"data":5732,"content":5733,"nodeType":87},{},[5734],{"data":5735,"marks":5736,"value":381,"nodeType":82},{},[],{"metadata":5738,"sys":5741,"fields":5746},{"tags":5739,"concepts":5740},[],[],{"space":5742,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5744,"publishedVersion":62,"revision":44,"locale":29},{"sys":5743},{"type":12,"linkType":13,"id":14},{"sys":5745},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5747},{"url":397,"details":5748,"fileName":403,"contentType":404},{"size":399,"image":5749},{"width":401,"height":402},{"sys":5751,"fields":5754},{"id":5752,"createdAt":5753},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":5755,"slug":5756,"articleIntro":-1,"category":5757},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[5758],{"metadata":5759,"sys":5762,"fields":5769},{"tags":5760,"concepts":5761},[],[],{"space":5763,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5765,"publishedVersion":353,"revision":62,"contentType":5767,"locale":29},{"sys":5764},{"type":12,"linkType":13,"id":14},{"sys":5766},{"id":21,"type":12,"linkType":22},{"sys":5768},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5770,"metaTitle":363,"metaDescription":364,"mainTitle":5771,"subtitle":382,"heroImage":5786,"ctaButton":405,"ctaLink":406},[362],{"data":5772,"content":5773,"nodeType":74},{},[5774,5780],{"data":5775,"content":5776,"nodeType":78},{},[5777],{"data":5778,"marks":5779,"value":374,"nodeType":82},{},[],{"data":5781,"content":5782,"nodeType":87},{},[5783],{"data":5784,"marks":5785,"value":381,"nodeType":82},{},[],{"metadata":5787,"sys":5790,"fields":5795},{"tags":5788,"concepts":5789},[],[],{"space":5791,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5793,"publishedVersion":62,"revision":44,"locale":29},{"sys":5792},{"type":12,"linkType":13,"id":14},{"sys":5794},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5796},{"url":397,"details":5797,"fileName":403,"contentType":404},{"size":399,"image":5798},{"width":401,"height":402},{"sys":5800,"fields":5803},{"id":5801,"createdAt":5802},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":5804,"slug":5805,"articleIntro":5804,"category":5806},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[5807],{"metadata":5808,"sys":5811,"fields":5818},{"tags":5809,"concepts":5810},[],[],{"space":5812,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5814,"publishedVersion":353,"revision":62,"contentType":5816,"locale":29},{"sys":5813},{"type":12,"linkType":13,"id":14},{"sys":5815},{"id":21,"type":12,"linkType":22},{"sys":5817},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5819,"metaTitle":363,"metaDescription":364,"mainTitle":5820,"subtitle":382,"heroImage":5835,"ctaButton":405,"ctaLink":406},[362],{"data":5821,"content":5822,"nodeType":74},{},[5823,5829],{"data":5824,"content":5825,"nodeType":78},{},[5826],{"data":5827,"marks":5828,"value":374,"nodeType":82},{},[],{"data":5830,"content":5831,"nodeType":87},{},[5832],{"data":5833,"marks":5834,"value":381,"nodeType":82},{},[],{"metadata":5836,"sys":5839,"fields":5844},{"tags":5837,"concepts":5838},[],[],{"space":5840,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5842,"publishedVersion":62,"revision":44,"locale":29},{"sys":5841},{"type":12,"linkType":13,"id":14},{"sys":5843},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5845},{"url":397,"details":5846,"fileName":403,"contentType":404},{"size":399,"image":5847},{"width":401,"height":402},{"sys":5849,"fields":5852},{"id":5850,"createdAt":5851},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":5853,"slug":5854,"articleIntro":5853,"category":5855},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[5856],{"metadata":5857,"sys":5860,"fields":5867},{"tags":5858,"concepts":5859},[],[],{"space":5861,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5863,"publishedVersion":353,"revision":62,"contentType":5865,"locale":29},{"sys":5862},{"type":12,"linkType":13,"id":14},{"sys":5864},{"id":21,"type":12,"linkType":22},{"sys":5866},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5868,"metaTitle":363,"metaDescription":364,"mainTitle":5869,"subtitle":382,"heroImage":5884,"ctaButton":405,"ctaLink":406},[362],{"data":5870,"content":5871,"nodeType":74},{},[5872,5878],{"data":5873,"content":5874,"nodeType":78},{},[5875],{"data":5876,"marks":5877,"value":374,"nodeType":82},{},[],{"data":5879,"content":5880,"nodeType":87},{},[5881],{"data":5882,"marks":5883,"value":381,"nodeType":82},{},[],{"metadata":5885,"sys":5888,"fields":5893},{"tags":5886,"concepts":5887},[],[],{"space":5889,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5891,"publishedVersion":62,"revision":44,"locale":29},{"sys":5890},{"type":12,"linkType":13,"id":14},{"sys":5892},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5894},{"url":397,"details":5895,"fileName":403,"contentType":404},{"size":399,"image":5896},{"width":401,"height":402},{"sys":5898,"fields":5901},{"id":5899,"createdAt":5900},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":5902,"slug":5903,"articleIntro":5902,"category":5904},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[5905],{"metadata":5906,"sys":5909,"fields":5916},{"tags":5907,"concepts":5908},[],[],{"space":5910,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5912,"publishedVersion":353,"revision":62,"contentType":5914,"locale":29},{"sys":5911},{"type":12,"linkType":13,"id":14},{"sys":5913},{"id":21,"type":12,"linkType":22},{"sys":5915},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5917,"metaTitle":363,"metaDescription":364,"mainTitle":5918,"subtitle":382,"heroImage":5933,"ctaButton":405,"ctaLink":406},[362],{"data":5919,"content":5920,"nodeType":74},{},[5921,5927],{"data":5922,"content":5923,"nodeType":78},{},[5924],{"data":5925,"marks":5926,"value":374,"nodeType":82},{},[],{"data":5928,"content":5929,"nodeType":87},{},[5930],{"data":5931,"marks":5932,"value":381,"nodeType":82},{},[],{"metadata":5934,"sys":5937,"fields":5942},{"tags":5935,"concepts":5936},[],[],{"space":5938,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5940,"publishedVersion":62,"revision":44,"locale":29},{"sys":5939},{"type":12,"linkType":13,"id":14},{"sys":5941},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5943},{"url":397,"details":5944,"fileName":403,"contentType":404},{"size":399,"image":5945},{"width":401,"height":402},{"sys":5947,"fields":5950},{"id":5948,"createdAt":5949},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":5951,"slug":5952,"articleIntro":-1,"category":5953},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[5954],{"metadata":5955,"sys":5958,"fields":5965},{"tags":5956,"concepts":5957},[],[],{"space":5959,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":5961,"publishedVersion":353,"revision":62,"contentType":5963,"locale":29},{"sys":5960},{"type":12,"linkType":13,"id":14},{"sys":5962},{"id":21,"type":12,"linkType":22},{"sys":5964},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":5966,"metaTitle":363,"metaDescription":364,"mainTitle":5967,"subtitle":382,"heroImage":5982,"ctaButton":405,"ctaLink":406},[362],{"data":5968,"content":5969,"nodeType":74},{},[5970,5976],{"data":5971,"content":5972,"nodeType":78},{},[5973],{"data":5974,"marks":5975,"value":374,"nodeType":82},{},[],{"data":5977,"content":5978,"nodeType":87},{},[5979],{"data":5980,"marks":5981,"value":381,"nodeType":82},{},[],{"metadata":5983,"sys":5986,"fields":5991},{"tags":5984,"concepts":5985},[],[],{"space":5987,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":5989,"publishedVersion":62,"revision":44,"locale":29},{"sys":5988},{"type":12,"linkType":13,"id":14},{"sys":5990},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":5992},{"url":397,"details":5993,"fileName":403,"contentType":404},{"size":399,"image":5994},{"width":401,"height":402},{"sys":5996,"fields":5999},{"id":5997,"createdAt":5998},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":6000,"slug":6001,"articleIntro":-1,"category":6002},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[6003],{"metadata":6004,"sys":6007,"fields":6014},{"tags":6005,"concepts":6006},[],[],{"space":6008,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6010,"publishedVersion":353,"revision":62,"contentType":6012,"locale":29},{"sys":6009},{"type":12,"linkType":13,"id":14},{"sys":6011},{"id":21,"type":12,"linkType":22},{"sys":6013},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6015,"metaTitle":363,"metaDescription":364,"mainTitle":6016,"subtitle":382,"heroImage":6031,"ctaButton":405,"ctaLink":406},[362],{"data":6017,"content":6018,"nodeType":74},{},[6019,6025],{"data":6020,"content":6021,"nodeType":78},{},[6022],{"data":6023,"marks":6024,"value":374,"nodeType":82},{},[],{"data":6026,"content":6027,"nodeType":87},{},[6028],{"data":6029,"marks":6030,"value":381,"nodeType":82},{},[],{"metadata":6032,"sys":6035,"fields":6040},{"tags":6033,"concepts":6034},[],[],{"space":6036,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6038,"publishedVersion":62,"revision":44,"locale":29},{"sys":6037},{"type":12,"linkType":13,"id":14},{"sys":6039},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6041},{"url":397,"details":6042,"fileName":403,"contentType":404},{"size":399,"image":6043},{"width":401,"height":402},{"sys":6045,"fields":6048},{"id":6046,"createdAt":6047},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":6049,"slug":6050,"articleIntro":6049,"category":6051},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[6052],{"metadata":6053,"sys":6056,"fields":6063},{"tags":6054,"concepts":6055},[],[],{"space":6057,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6059,"publishedVersion":353,"revision":62,"contentType":6061,"locale":29},{"sys":6058},{"type":12,"linkType":13,"id":14},{"sys":6060},{"id":21,"type":12,"linkType":22},{"sys":6062},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6064,"metaTitle":363,"metaDescription":364,"mainTitle":6065,"subtitle":382,"heroImage":6080,"ctaButton":405,"ctaLink":406},[362],{"data":6066,"content":6067,"nodeType":74},{},[6068,6074],{"data":6069,"content":6070,"nodeType":78},{},[6071],{"data":6072,"marks":6073,"value":374,"nodeType":82},{},[],{"data":6075,"content":6076,"nodeType":87},{},[6077],{"data":6078,"marks":6079,"value":381,"nodeType":82},{},[],{"metadata":6081,"sys":6084,"fields":6089},{"tags":6082,"concepts":6083},[],[],{"space":6085,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6087,"publishedVersion":62,"revision":44,"locale":29},{"sys":6086},{"type":12,"linkType":13,"id":14},{"sys":6088},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6090},{"url":397,"details":6091,"fileName":403,"contentType":404},{"size":399,"image":6092},{"width":401,"height":402},{"sys":6094,"fields":6097},{"id":6095,"createdAt":6096},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":6098,"slug":6099,"articleIntro":-1,"category":6100},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[6101],{"metadata":6102,"sys":6105,"fields":6112},{"tags":6103,"concepts":6104},[],[],{"space":6106,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6108,"publishedVersion":353,"revision":62,"contentType":6110,"locale":29},{"sys":6107},{"type":12,"linkType":13,"id":14},{"sys":6109},{"id":21,"type":12,"linkType":22},{"sys":6111},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6113,"metaTitle":363,"metaDescription":364,"mainTitle":6114,"subtitle":382,"heroImage":6129,"ctaButton":405,"ctaLink":406},[362],{"data":6115,"content":6116,"nodeType":74},{},[6117,6123],{"data":6118,"content":6119,"nodeType":78},{},[6120],{"data":6121,"marks":6122,"value":374,"nodeType":82},{},[],{"data":6124,"content":6125,"nodeType":87},{},[6126],{"data":6127,"marks":6128,"value":381,"nodeType":82},{},[],{"metadata":6130,"sys":6133,"fields":6138},{"tags":6131,"concepts":6132},[],[],{"space":6134,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6136,"publishedVersion":62,"revision":44,"locale":29},{"sys":6135},{"type":12,"linkType":13,"id":14},{"sys":6137},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6139},{"url":397,"details":6140,"fileName":403,"contentType":404},{"size":399,"image":6141},{"width":401,"height":402},{"sys":6143,"fields":6146},{"id":6144,"createdAt":6145},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":6147,"slug":6148,"articleIntro":6147,"category":6149},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[6150],{"metadata":6151,"sys":6154,"fields":6161},{"tags":6152,"concepts":6153},[],[],{"space":6155,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6157,"publishedVersion":353,"revision":62,"contentType":6159,"locale":29},{"sys":6156},{"type":12,"linkType":13,"id":14},{"sys":6158},{"id":21,"type":12,"linkType":22},{"sys":6160},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6162,"metaTitle":363,"metaDescription":364,"mainTitle":6163,"subtitle":382,"heroImage":6178,"ctaButton":405,"ctaLink":406},[362],{"data":6164,"content":6165,"nodeType":74},{},[6166,6172],{"data":6167,"content":6168,"nodeType":78},{},[6169],{"data":6170,"marks":6171,"value":374,"nodeType":82},{},[],{"data":6173,"content":6174,"nodeType":87},{},[6175],{"data":6176,"marks":6177,"value":381,"nodeType":82},{},[],{"metadata":6179,"sys":6182,"fields":6187},{"tags":6180,"concepts":6181},[],[],{"space":6183,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6185,"publishedVersion":62,"revision":44,"locale":29},{"sys":6184},{"type":12,"linkType":13,"id":14},{"sys":6186},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6188},{"url":397,"details":6189,"fileName":403,"contentType":404},{"size":399,"image":6190},{"width":401,"height":402},{"sys":6192,"fields":6195},{"id":6193,"createdAt":6194},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":6196,"slug":6197,"articleIntro":6196,"category":6198},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[6199],{"metadata":6200,"sys":6203,"fields":6210},{"tags":6201,"concepts":6202},[],[],{"space":6204,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6206,"publishedVersion":353,"revision":62,"contentType":6208,"locale":29},{"sys":6205},{"type":12,"linkType":13,"id":14},{"sys":6207},{"id":21,"type":12,"linkType":22},{"sys":6209},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6211,"metaTitle":363,"metaDescription":364,"mainTitle":6212,"subtitle":382,"heroImage":6227,"ctaButton":405,"ctaLink":406},[362],{"data":6213,"content":6214,"nodeType":74},{},[6215,6221],{"data":6216,"content":6217,"nodeType":78},{},[6218],{"data":6219,"marks":6220,"value":374,"nodeType":82},{},[],{"data":6222,"content":6223,"nodeType":87},{},[6224],{"data":6225,"marks":6226,"value":381,"nodeType":82},{},[],{"metadata":6228,"sys":6231,"fields":6236},{"tags":6229,"concepts":6230},[],[],{"space":6232,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6234,"publishedVersion":62,"revision":44,"locale":29},{"sys":6233},{"type":12,"linkType":13,"id":14},{"sys":6235},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6237},{"url":397,"details":6238,"fileName":403,"contentType":404},{"size":399,"image":6239},{"width":401,"height":402},{"sys":6241,"fields":6244},{"id":6242,"createdAt":6243},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":6245,"slug":6246,"articleIntro":6245,"category":6247},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[6248],{"metadata":6249,"sys":6252,"fields":6259},{"tags":6250,"concepts":6251},[],[],{"space":6253,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6255,"publishedVersion":353,"revision":62,"contentType":6257,"locale":29},{"sys":6254},{"type":12,"linkType":13,"id":14},{"sys":6256},{"id":21,"type":12,"linkType":22},{"sys":6258},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6260,"metaTitle":363,"metaDescription":364,"mainTitle":6261,"subtitle":382,"heroImage":6276,"ctaButton":405,"ctaLink":406},[362],{"data":6262,"content":6263,"nodeType":74},{},[6264,6270],{"data":6265,"content":6266,"nodeType":78},{},[6267],{"data":6268,"marks":6269,"value":374,"nodeType":82},{},[],{"data":6271,"content":6272,"nodeType":87},{},[6273],{"data":6274,"marks":6275,"value":381,"nodeType":82},{},[],{"metadata":6277,"sys":6280,"fields":6285},{"tags":6278,"concepts":6279},[],[],{"space":6281,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6283,"publishedVersion":62,"revision":44,"locale":29},{"sys":6282},{"type":12,"linkType":13,"id":14},{"sys":6284},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6286},{"url":397,"details":6287,"fileName":403,"contentType":404},{"size":399,"image":6288},{"width":401,"height":402},{"sys":6290,"fields":6293},{"id":6291,"createdAt":6292},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":6294,"slug":6295,"articleIntro":6294,"category":6296},"335 - Travaux en cours","compte-335-travaux-en-cours",[6297],{"metadata":6298,"sys":6301,"fields":6308},{"tags":6299,"concepts":6300},[],[],{"space":6302,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6304,"publishedVersion":353,"revision":62,"contentType":6306,"locale":29},{"sys":6303},{"type":12,"linkType":13,"id":14},{"sys":6305},{"id":21,"type":12,"linkType":22},{"sys":6307},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6309,"metaTitle":363,"metaDescription":364,"mainTitle":6310,"subtitle":382,"heroImage":6325,"ctaButton":405,"ctaLink":406},[362],{"data":6311,"content":6312,"nodeType":74},{},[6313,6319],{"data":6314,"content":6315,"nodeType":78},{},[6316],{"data":6317,"marks":6318,"value":374,"nodeType":82},{},[],{"data":6320,"content":6321,"nodeType":87},{},[6322],{"data":6323,"marks":6324,"value":381,"nodeType":82},{},[],{"metadata":6326,"sys":6329,"fields":6334},{"tags":6327,"concepts":6328},[],[],{"space":6330,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6332,"publishedVersion":62,"revision":44,"locale":29},{"sys":6331},{"type":12,"linkType":13,"id":14},{"sys":6333},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6335},{"url":397,"details":6336,"fileName":403,"contentType":404},{"size":399,"image":6337},{"width":401,"height":402},{"sys":6339,"fields":6342},{"id":6340,"createdAt":6341},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":6343,"slug":6344,"articleIntro":6343,"category":6345},"668 - Autres charges financières","compte-668-autres-charges-financieres",[6346],{"metadata":6347,"sys":6350,"fields":6357},{"tags":6348,"concepts":6349},[],[],{"space":6351,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6353,"publishedVersion":353,"revision":62,"contentType":6355,"locale":29},{"sys":6352},{"type":12,"linkType":13,"id":14},{"sys":6354},{"id":21,"type":12,"linkType":22},{"sys":6356},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6358,"metaTitle":363,"metaDescription":364,"mainTitle":6359,"subtitle":382,"heroImage":6374,"ctaButton":405,"ctaLink":406},[362],{"data":6360,"content":6361,"nodeType":74},{},[6362,6368],{"data":6363,"content":6364,"nodeType":78},{},[6365],{"data":6366,"marks":6367,"value":374,"nodeType":82},{},[],{"data":6369,"content":6370,"nodeType":87},{},[6371],{"data":6372,"marks":6373,"value":381,"nodeType":82},{},[],{"metadata":6375,"sys":6378,"fields":6383},{"tags":6376,"concepts":6377},[],[],{"space":6379,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6381,"publishedVersion":62,"revision":44,"locale":29},{"sys":6380},{"type":12,"linkType":13,"id":14},{"sys":6382},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6384},{"url":397,"details":6385,"fileName":403,"contentType":404},{"size":399,"image":6386},{"width":401,"height":402},{"sys":6388,"fields":6391},{"id":6389,"createdAt":6390},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":6392,"slug":6393,"articleIntro":6392,"category":6394},"274 - Prêts","compte-274-prets",[6395],{"metadata":6396,"sys":6399,"fields":6406},{"tags":6397,"concepts":6398},[],[],{"space":6400,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6402,"publishedVersion":353,"revision":62,"contentType":6404,"locale":29},{"sys":6401},{"type":12,"linkType":13,"id":14},{"sys":6403},{"id":21,"type":12,"linkType":22},{"sys":6405},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6407,"metaTitle":363,"metaDescription":364,"mainTitle":6408,"subtitle":382,"heroImage":6423,"ctaButton":405,"ctaLink":406},[362],{"data":6409,"content":6410,"nodeType":74},{},[6411,6417],{"data":6412,"content":6413,"nodeType":78},{},[6414],{"data":6415,"marks":6416,"value":374,"nodeType":82},{},[],{"data":6418,"content":6419,"nodeType":87},{},[6420],{"data":6421,"marks":6422,"value":381,"nodeType":82},{},[],{"metadata":6424,"sys":6427,"fields":6432},{"tags":6425,"concepts":6426},[],[],{"space":6428,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6430,"publishedVersion":62,"revision":44,"locale":29},{"sys":6429},{"type":12,"linkType":13,"id":14},{"sys":6431},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6433},{"url":397,"details":6434,"fileName":403,"contentType":404},{"size":399,"image":6435},{"width":401,"height":402},{"sys":6437,"fields":6440},{"id":6438,"createdAt":6439},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":6441,"slug":6442,"articleIntro":-1,"category":6443},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[6444],{"metadata":6445,"sys":6448,"fields":6455},{"tags":6446,"concepts":6447},[],[],{"space":6449,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6451,"publishedVersion":353,"revision":62,"contentType":6453,"locale":29},{"sys":6450},{"type":12,"linkType":13,"id":14},{"sys":6452},{"id":21,"type":12,"linkType":22},{"sys":6454},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6456,"metaTitle":363,"metaDescription":364,"mainTitle":6457,"subtitle":382,"heroImage":6472,"ctaButton":405,"ctaLink":406},[362],{"data":6458,"content":6459,"nodeType":74},{},[6460,6466],{"data":6461,"content":6462,"nodeType":78},{},[6463],{"data":6464,"marks":6465,"value":374,"nodeType":82},{},[],{"data":6467,"content":6468,"nodeType":87},{},[6469],{"data":6470,"marks":6471,"value":381,"nodeType":82},{},[],{"metadata":6473,"sys":6476,"fields":6481},{"tags":6474,"concepts":6475},[],[],{"space":6477,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6479,"publishedVersion":62,"revision":44,"locale":29},{"sys":6478},{"type":12,"linkType":13,"id":14},{"sys":6480},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6482},{"url":397,"details":6483,"fileName":403,"contentType":404},{"size":399,"image":6484},{"width":401,"height":402},{"sys":6486,"fields":6489},{"id":6487,"createdAt":6488},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":6490,"slug":6491,"articleIntro":6490,"category":6492},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[6493],{"metadata":6494,"sys":6497,"fields":6504},{"tags":6495,"concepts":6496},[],[],{"space":6498,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6500,"publishedVersion":353,"revision":62,"contentType":6502,"locale":29},{"sys":6499},{"type":12,"linkType":13,"id":14},{"sys":6501},{"id":21,"type":12,"linkType":22},{"sys":6503},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6505,"metaTitle":363,"metaDescription":364,"mainTitle":6506,"subtitle":382,"heroImage":6521,"ctaButton":405,"ctaLink":406},[362],{"data":6507,"content":6508,"nodeType":74},{},[6509,6515],{"data":6510,"content":6511,"nodeType":78},{},[6512],{"data":6513,"marks":6514,"value":374,"nodeType":82},{},[],{"data":6516,"content":6517,"nodeType":87},{},[6518],{"data":6519,"marks":6520,"value":381,"nodeType":82},{},[],{"metadata":6522,"sys":6525,"fields":6530},{"tags":6523,"concepts":6524},[],[],{"space":6526,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6528,"publishedVersion":62,"revision":44,"locale":29},{"sys":6527},{"type":12,"linkType":13,"id":14},{"sys":6529},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6531},{"url":397,"details":6532,"fileName":403,"contentType":404},{"size":399,"image":6533},{"width":401,"height":402},{"sys":6535,"fields":6538},{"id":6536,"createdAt":6537},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":6539,"slug":6540,"articleIntro":-1,"category":6541},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[6542],{"metadata":6543,"sys":6546,"fields":6553},{"tags":6544,"concepts":6545},[],[],{"space":6547,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6549,"publishedVersion":353,"revision":62,"contentType":6551,"locale":29},{"sys":6548},{"type":12,"linkType":13,"id":14},{"sys":6550},{"id":21,"type":12,"linkType":22},{"sys":6552},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6554,"metaTitle":363,"metaDescription":364,"mainTitle":6555,"subtitle":382,"heroImage":6570,"ctaButton":405,"ctaLink":406},[362],{"data":6556,"content":6557,"nodeType":74},{},[6558,6564],{"data":6559,"content":6560,"nodeType":78},{},[6561],{"data":6562,"marks":6563,"value":374,"nodeType":82},{},[],{"data":6565,"content":6566,"nodeType":87},{},[6567],{"data":6568,"marks":6569,"value":381,"nodeType":82},{},[],{"metadata":6571,"sys":6574,"fields":6579},{"tags":6572,"concepts":6573},[],[],{"space":6575,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6577,"publishedVersion":62,"revision":44,"locale":29},{"sys":6576},{"type":12,"linkType":13,"id":14},{"sys":6578},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6580},{"url":397,"details":6581,"fileName":403,"contentType":404},{"size":399,"image":6582},{"width":401,"height":402},{"sys":6584,"fields":6587},{"id":6585,"createdAt":6586},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":6588,"slug":6589,"articleIntro":-1,"category":6590},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[6591],{"metadata":6592,"sys":6595,"fields":6602},{"tags":6593,"concepts":6594},[],[],{"space":6596,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6598,"publishedVersion":353,"revision":62,"contentType":6600,"locale":29},{"sys":6597},{"type":12,"linkType":13,"id":14},{"sys":6599},{"id":21,"type":12,"linkType":22},{"sys":6601},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6603,"metaTitle":363,"metaDescription":364,"mainTitle":6604,"subtitle":382,"heroImage":6619,"ctaButton":405,"ctaLink":406},[362],{"data":6605,"content":6606,"nodeType":74},{},[6607,6613],{"data":6608,"content":6609,"nodeType":78},{},[6610],{"data":6611,"marks":6612,"value":374,"nodeType":82},{},[],{"data":6614,"content":6615,"nodeType":87},{},[6616],{"data":6617,"marks":6618,"value":381,"nodeType":82},{},[],{"metadata":6620,"sys":6623,"fields":6628},{"tags":6621,"concepts":6622},[],[],{"space":6624,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6626,"publishedVersion":62,"revision":44,"locale":29},{"sys":6625},{"type":12,"linkType":13,"id":14},{"sys":6627},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6629},{"url":397,"details":6630,"fileName":403,"contentType":404},{"size":399,"image":6631},{"width":401,"height":402},{"sys":6633,"fields":6636},{"id":6634,"createdAt":6635},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":6637,"slug":6638,"articleIntro":-1,"category":6639},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[6640],{"metadata":6641,"sys":6644,"fields":6651},{"tags":6642,"concepts":6643},[],[],{"space":6645,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6647,"publishedVersion":353,"revision":62,"contentType":6649,"locale":29},{"sys":6646},{"type":12,"linkType":13,"id":14},{"sys":6648},{"id":21,"type":12,"linkType":22},{"sys":6650},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6652,"metaTitle":363,"metaDescription":364,"mainTitle":6653,"subtitle":382,"heroImage":6668,"ctaButton":405,"ctaLink":406},[362],{"data":6654,"content":6655,"nodeType":74},{},[6656,6662],{"data":6657,"content":6658,"nodeType":78},{},[6659],{"data":6660,"marks":6661,"value":374,"nodeType":82},{},[],{"data":6663,"content":6664,"nodeType":87},{},[6665],{"data":6666,"marks":6667,"value":381,"nodeType":82},{},[],{"metadata":6669,"sys":6672,"fields":6677},{"tags":6670,"concepts":6671},[],[],{"space":6673,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6675,"publishedVersion":62,"revision":44,"locale":29},{"sys":6674},{"type":12,"linkType":13,"id":14},{"sys":6676},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6678},{"url":397,"details":6679,"fileName":403,"contentType":404},{"size":399,"image":6680},{"width":401,"height":402},{"sys":6682,"fields":6685},{"id":6683,"createdAt":6684},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":6686,"slug":6687,"articleIntro":6686,"category":6688},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[6689],{"metadata":6690,"sys":6693,"fields":6700},{"tags":6691,"concepts":6692},[],[],{"space":6694,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6696,"publishedVersion":353,"revision":62,"contentType":6698,"locale":29},{"sys":6695},{"type":12,"linkType":13,"id":14},{"sys":6697},{"id":21,"type":12,"linkType":22},{"sys":6699},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6701,"metaTitle":363,"metaDescription":364,"mainTitle":6702,"subtitle":382,"heroImage":6717,"ctaButton":405,"ctaLink":406},[362],{"data":6703,"content":6704,"nodeType":74},{},[6705,6711],{"data":6706,"content":6707,"nodeType":78},{},[6708],{"data":6709,"marks":6710,"value":374,"nodeType":82},{},[],{"data":6712,"content":6713,"nodeType":87},{},[6714],{"data":6715,"marks":6716,"value":381,"nodeType":82},{},[],{"metadata":6718,"sys":6721,"fields":6726},{"tags":6719,"concepts":6720},[],[],{"space":6722,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6724,"publishedVersion":62,"revision":44,"locale":29},{"sys":6723},{"type":12,"linkType":13,"id":14},{"sys":6725},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6727},{"url":397,"details":6728,"fileName":403,"contentType":404},{"size":399,"image":6729},{"width":401,"height":402},{"sys":6731,"fields":6734},{"id":6732,"createdAt":6733},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":6735,"slug":6736,"articleIntro":6735,"category":6737},"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",[6738],{"metadata":6739,"sys":6742,"fields":6749},{"tags":6740,"concepts":6741},[],[],{"space":6743,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6745,"publishedVersion":353,"revision":62,"contentType":6747,"locale":29},{"sys":6744},{"type":12,"linkType":13,"id":14},{"sys":6746},{"id":21,"type":12,"linkType":22},{"sys":6748},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6750,"metaTitle":363,"metaDescription":364,"mainTitle":6751,"subtitle":382,"heroImage":6766,"ctaButton":405,"ctaLink":406},[362],{"data":6752,"content":6753,"nodeType":74},{},[6754,6760],{"data":6755,"content":6756,"nodeType":78},{},[6757],{"data":6758,"marks":6759,"value":374,"nodeType":82},{},[],{"data":6761,"content":6762,"nodeType":87},{},[6763],{"data":6764,"marks":6765,"value":381,"nodeType":82},{},[],{"metadata":6767,"sys":6770,"fields":6775},{"tags":6768,"concepts":6769},[],[],{"space":6771,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6773,"publishedVersion":62,"revision":44,"locale":29},{"sys":6772},{"type":12,"linkType":13,"id":14},{"sys":6774},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6776},{"url":397,"details":6777,"fileName":403,"contentType":404},{"size":399,"image":6778},{"width":401,"height":402},{"sys":6780,"fields":6783},{"id":6781,"createdAt":6782},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":6784,"slug":6785,"articleIntro":6784,"category":6786},"Compte 6026 - Emballages","compte-6026-emballages",[6787],{"metadata":6788,"sys":6791,"fields":6798},{"tags":6789,"concepts":6790},[],[],{"space":6792,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6794,"publishedVersion":353,"revision":62,"contentType":6796,"locale":29},{"sys":6793},{"type":12,"linkType":13,"id":14},{"sys":6795},{"id":21,"type":12,"linkType":22},{"sys":6797},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6799,"metaTitle":363,"metaDescription":364,"mainTitle":6800,"subtitle":382,"heroImage":6815,"ctaButton":405,"ctaLink":406},[362],{"data":6801,"content":6802,"nodeType":74},{},[6803,6809],{"data":6804,"content":6805,"nodeType":78},{},[6806],{"data":6807,"marks":6808,"value":374,"nodeType":82},{},[],{"data":6810,"content":6811,"nodeType":87},{},[6812],{"data":6813,"marks":6814,"value":381,"nodeType":82},{},[],{"metadata":6816,"sys":6819,"fields":6824},{"tags":6817,"concepts":6818},[],[],{"space":6820,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6822,"publishedVersion":62,"revision":44,"locale":29},{"sys":6821},{"type":12,"linkType":13,"id":14},{"sys":6823},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6825},{"url":397,"details":6826,"fileName":403,"contentType":404},{"size":399,"image":6827},{"width":401,"height":402},{"sys":6829,"fields":6832},{"id":6830,"createdAt":6831},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":6833,"slug":6834,"articleIntro":-1,"category":6835},"Compte 6226 - Honoraires","compte-6226-honoraires",[6836],{"metadata":6837,"sys":6840,"fields":6847},{"tags":6838,"concepts":6839},[],[],{"space":6841,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6843,"publishedVersion":353,"revision":62,"contentType":6845,"locale":29},{"sys":6842},{"type":12,"linkType":13,"id":14},{"sys":6844},{"id":21,"type":12,"linkType":22},{"sys":6846},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6848,"metaTitle":363,"metaDescription":364,"mainTitle":6849,"subtitle":382,"heroImage":6864,"ctaButton":405,"ctaLink":406},[362],{"data":6850,"content":6851,"nodeType":74},{},[6852,6858],{"data":6853,"content":6854,"nodeType":78},{},[6855],{"data":6856,"marks":6857,"value":374,"nodeType":82},{},[],{"data":6859,"content":6860,"nodeType":87},{},[6861],{"data":6862,"marks":6863,"value":381,"nodeType":82},{},[],{"metadata":6865,"sys":6868,"fields":6873},{"tags":6866,"concepts":6867},[],[],{"space":6869,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6871,"publishedVersion":62,"revision":44,"locale":29},{"sys":6870},{"type":12,"linkType":13,"id":14},{"sys":6872},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6874},{"url":397,"details":6875,"fileName":403,"contentType":404},{"size":399,"image":6876},{"width":401,"height":402},{"sys":6878,"fields":6881},{"id":6879,"createdAt":6880},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":6882,"slug":6883,"articleIntro":6882,"category":6884},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[6885],{"metadata":6886,"sys":6889,"fields":6896},{"tags":6887,"concepts":6888},[],[],{"space":6890,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6892,"publishedVersion":353,"revision":62,"contentType":6894,"locale":29},{"sys":6891},{"type":12,"linkType":13,"id":14},{"sys":6893},{"id":21,"type":12,"linkType":22},{"sys":6895},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6897,"metaTitle":363,"metaDescription":364,"mainTitle":6898,"subtitle":382,"heroImage":6913,"ctaButton":405,"ctaLink":406},[362],{"data":6899,"content":6900,"nodeType":74},{},[6901,6907],{"data":6902,"content":6903,"nodeType":78},{},[6904],{"data":6905,"marks":6906,"value":374,"nodeType":82},{},[],{"data":6908,"content":6909,"nodeType":87},{},[6910],{"data":6911,"marks":6912,"value":381,"nodeType":82},{},[],{"metadata":6914,"sys":6917,"fields":6922},{"tags":6915,"concepts":6916},[],[],{"space":6918,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6920,"publishedVersion":62,"revision":44,"locale":29},{"sys":6919},{"type":12,"linkType":13,"id":14},{"sys":6921},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6923},{"url":397,"details":6924,"fileName":403,"contentType":404},{"size":399,"image":6925},{"width":401,"height":402},{"sys":6927,"fields":6930},{"id":6928,"createdAt":6929},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":6931,"slug":6932,"articleIntro":-1,"category":6933},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[6934],{"metadata":6935,"sys":6938,"fields":6945},{"tags":6936,"concepts":6937},[],[],{"space":6939,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6941,"publishedVersion":353,"revision":62,"contentType":6943,"locale":29},{"sys":6940},{"type":12,"linkType":13,"id":14},{"sys":6942},{"id":21,"type":12,"linkType":22},{"sys":6944},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6946,"metaTitle":363,"metaDescription":364,"mainTitle":6947,"subtitle":382,"heroImage":6962,"ctaButton":405,"ctaLink":406},[362],{"data":6948,"content":6949,"nodeType":74},{},[6950,6956],{"data":6951,"content":6952,"nodeType":78},{},[6953],{"data":6954,"marks":6955,"value":374,"nodeType":82},{},[],{"data":6957,"content":6958,"nodeType":87},{},[6959],{"data":6960,"marks":6961,"value":381,"nodeType":82},{},[],{"metadata":6963,"sys":6966,"fields":6971},{"tags":6964,"concepts":6965},[],[],{"space":6967,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":6969,"publishedVersion":62,"revision":44,"locale":29},{"sys":6968},{"type":12,"linkType":13,"id":14},{"sys":6970},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":6972},{"url":397,"details":6973,"fileName":403,"contentType":404},{"size":399,"image":6974},{"width":401,"height":402},{"sys":6976,"fields":6979},{"id":6977,"createdAt":6978},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":6980,"slug":6981,"articleIntro":6980,"category":6982},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[6983],{"metadata":6984,"sys":6987,"fields":6994},{"tags":6985,"concepts":6986},[],[],{"space":6988,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":6990,"publishedVersion":353,"revision":62,"contentType":6992,"locale":29},{"sys":6989},{"type":12,"linkType":13,"id":14},{"sys":6991},{"id":21,"type":12,"linkType":22},{"sys":6993},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":6995,"metaTitle":363,"metaDescription":364,"mainTitle":6996,"subtitle":382,"heroImage":7011,"ctaButton":405,"ctaLink":406},[362],{"data":6997,"content":6998,"nodeType":74},{},[6999,7005],{"data":7000,"content":7001,"nodeType":78},{},[7002],{"data":7003,"marks":7004,"value":374,"nodeType":82},{},[],{"data":7006,"content":7007,"nodeType":87},{},[7008],{"data":7009,"marks":7010,"value":381,"nodeType":82},{},[],{"metadata":7012,"sys":7015,"fields":7020},{"tags":7013,"concepts":7014},[],[],{"space":7016,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7018,"publishedVersion":62,"revision":44,"locale":29},{"sys":7017},{"type":12,"linkType":13,"id":14},{"sys":7019},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7021},{"url":397,"details":7022,"fileName":403,"contentType":404},{"size":399,"image":7023},{"width":401,"height":402},{"sys":7025,"fields":7028},{"id":7026,"createdAt":7027},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":7029,"slug":7030,"articleIntro":7029,"category":7031},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[7032],{"metadata":7033,"sys":7036,"fields":7043},{"tags":7034,"concepts":7035},[],[],{"space":7037,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7039,"publishedVersion":353,"revision":62,"contentType":7041,"locale":29},{"sys":7038},{"type":12,"linkType":13,"id":14},{"sys":7040},{"id":21,"type":12,"linkType":22},{"sys":7042},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7044,"metaTitle":363,"metaDescription":364,"mainTitle":7045,"subtitle":382,"heroImage":7060,"ctaButton":405,"ctaLink":406},[362],{"data":7046,"content":7047,"nodeType":74},{},[7048,7054],{"data":7049,"content":7050,"nodeType":78},{},[7051],{"data":7052,"marks":7053,"value":374,"nodeType":82},{},[],{"data":7055,"content":7056,"nodeType":87},{},[7057],{"data":7058,"marks":7059,"value":381,"nodeType":82},{},[],{"metadata":7061,"sys":7064,"fields":7069},{"tags":7062,"concepts":7063},[],[],{"space":7065,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7067,"publishedVersion":62,"revision":44,"locale":29},{"sys":7066},{"type":12,"linkType":13,"id":14},{"sys":7068},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7070},{"url":397,"details":7071,"fileName":403,"contentType":404},{"size":399,"image":7072},{"width":401,"height":402},{"sys":7074,"fields":7077},{"id":7075,"createdAt":7076},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":7078,"slug":7079,"articleIntro":7078,"category":7080},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[7081],{"metadata":7082,"sys":7085,"fields":7092},{"tags":7083,"concepts":7084},[],[],{"space":7086,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7088,"publishedVersion":353,"revision":62,"contentType":7090,"locale":29},{"sys":7087},{"type":12,"linkType":13,"id":14},{"sys":7089},{"id":21,"type":12,"linkType":22},{"sys":7091},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7093,"metaTitle":363,"metaDescription":364,"mainTitle":7094,"subtitle":382,"heroImage":7109,"ctaButton":405,"ctaLink":406},[362],{"data":7095,"content":7096,"nodeType":74},{},[7097,7103],{"data":7098,"content":7099,"nodeType":78},{},[7100],{"data":7101,"marks":7102,"value":374,"nodeType":82},{},[],{"data":7104,"content":7105,"nodeType":87},{},[7106],{"data":7107,"marks":7108,"value":381,"nodeType":82},{},[],{"metadata":7110,"sys":7113,"fields":7118},{"tags":7111,"concepts":7112},[],[],{"space":7114,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7116,"publishedVersion":62,"revision":44,"locale":29},{"sys":7115},{"type":12,"linkType":13,"id":14},{"sys":7117},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7119},{"url":397,"details":7120,"fileName":403,"contentType":404},{"size":399,"image":7121},{"width":401,"height":402},{"sys":7123,"fields":7126},{"id":7124,"createdAt":7125},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":7127,"slug":7128,"articleIntro":7127,"category":7129},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[7130],{"metadata":7131,"sys":7134,"fields":7141},{"tags":7132,"concepts":7133},[],[],{"space":7135,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7137,"publishedVersion":353,"revision":62,"contentType":7139,"locale":29},{"sys":7136},{"type":12,"linkType":13,"id":14},{"sys":7138},{"id":21,"type":12,"linkType":22},{"sys":7140},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7142,"metaTitle":363,"metaDescription":364,"mainTitle":7143,"subtitle":382,"heroImage":7158,"ctaButton":405,"ctaLink":406},[362],{"data":7144,"content":7145,"nodeType":74},{},[7146,7152],{"data":7147,"content":7148,"nodeType":78},{},[7149],{"data":7150,"marks":7151,"value":374,"nodeType":82},{},[],{"data":7153,"content":7154,"nodeType":87},{},[7155],{"data":7156,"marks":7157,"value":381,"nodeType":82},{},[],{"metadata":7159,"sys":7162,"fields":7167},{"tags":7160,"concepts":7161},[],[],{"space":7163,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7165,"publishedVersion":62,"revision":44,"locale":29},{"sys":7164},{"type":12,"linkType":13,"id":14},{"sys":7166},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7168},{"url":397,"details":7169,"fileName":403,"contentType":404},{"size":399,"image":7170},{"width":401,"height":402},{"sys":7172,"fields":7175},{"id":7173,"createdAt":7174},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":7176,"slug":7177,"articleIntro":7176,"category":7178},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[7179],{"metadata":7180,"sys":7183,"fields":7190},{"tags":7181,"concepts":7182},[],[],{"space":7184,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7186,"publishedVersion":353,"revision":62,"contentType":7188,"locale":29},{"sys":7185},{"type":12,"linkType":13,"id":14},{"sys":7187},{"id":21,"type":12,"linkType":22},{"sys":7189},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7191,"metaTitle":363,"metaDescription":364,"mainTitle":7192,"subtitle":382,"heroImage":7207,"ctaButton":405,"ctaLink":406},[362],{"data":7193,"content":7194,"nodeType":74},{},[7195,7201],{"data":7196,"content":7197,"nodeType":78},{},[7198],{"data":7199,"marks":7200,"value":374,"nodeType":82},{},[],{"data":7202,"content":7203,"nodeType":87},{},[7204],{"data":7205,"marks":7206,"value":381,"nodeType":82},{},[],{"metadata":7208,"sys":7211,"fields":7216},{"tags":7209,"concepts":7210},[],[],{"space":7212,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7214,"publishedVersion":62,"revision":44,"locale":29},{"sys":7213},{"type":12,"linkType":13,"id":14},{"sys":7215},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7217},{"url":397,"details":7218,"fileName":403,"contentType":404},{"size":399,"image":7219},{"width":401,"height":402},{"sys":7221,"fields":7224},{"id":7222,"createdAt":7223},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":7225,"slug":7226,"articleIntro":-1,"category":7227},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[7228],{"metadata":7229,"sys":7232,"fields":7239},{"tags":7230,"concepts":7231},[],[],{"space":7233,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7235,"publishedVersion":353,"revision":62,"contentType":7237,"locale":29},{"sys":7234},{"type":12,"linkType":13,"id":14},{"sys":7236},{"id":21,"type":12,"linkType":22},{"sys":7238},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7240,"metaTitle":363,"metaDescription":364,"mainTitle":7241,"subtitle":382,"heroImage":7256,"ctaButton":405,"ctaLink":406},[362],{"data":7242,"content":7243,"nodeType":74},{},[7244,7250],{"data":7245,"content":7246,"nodeType":78},{},[7247],{"data":7248,"marks":7249,"value":374,"nodeType":82},{},[],{"data":7251,"content":7252,"nodeType":87},{},[7253],{"data":7254,"marks":7255,"value":381,"nodeType":82},{},[],{"metadata":7257,"sys":7260,"fields":7265},{"tags":7258,"concepts":7259},[],[],{"space":7261,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7263,"publishedVersion":62,"revision":44,"locale":29},{"sys":7262},{"type":12,"linkType":13,"id":14},{"sys":7264},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7266},{"url":397,"details":7267,"fileName":403,"contentType":404},{"size":399,"image":7268},{"width":401,"height":402},{"sys":7270,"fields":7273},{"id":7271,"createdAt":7272},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":7274,"slug":7275,"articleIntro":7274,"category":7276},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[7277],{"metadata":7278,"sys":7281,"fields":7288},{"tags":7279,"concepts":7280},[],[],{"space":7282,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7284,"publishedVersion":353,"revision":62,"contentType":7286,"locale":29},{"sys":7283},{"type":12,"linkType":13,"id":14},{"sys":7285},{"id":21,"type":12,"linkType":22},{"sys":7287},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7289,"metaTitle":363,"metaDescription":364,"mainTitle":7290,"subtitle":382,"heroImage":7305,"ctaButton":405,"ctaLink":406},[362],{"data":7291,"content":7292,"nodeType":74},{},[7293,7299],{"data":7294,"content":7295,"nodeType":78},{},[7296],{"data":7297,"marks":7298,"value":374,"nodeType":82},{},[],{"data":7300,"content":7301,"nodeType":87},{},[7302],{"data":7303,"marks":7304,"value":381,"nodeType":82},{},[],{"metadata":7306,"sys":7309,"fields":7314},{"tags":7307,"concepts":7308},[],[],{"space":7310,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7312,"publishedVersion":62,"revision":44,"locale":29},{"sys":7311},{"type":12,"linkType":13,"id":14},{"sys":7313},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7315},{"url":397,"details":7316,"fileName":403,"contentType":404},{"size":399,"image":7317},{"width":401,"height":402},{"sys":7319,"fields":7322},{"id":7320,"createdAt":7321},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":7323,"slug":7324,"articleIntro":7323,"category":7325},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[7326],{"metadata":7327,"sys":7330,"fields":7337},{"tags":7328,"concepts":7329},[],[],{"space":7331,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7333,"publishedVersion":353,"revision":62,"contentType":7335,"locale":29},{"sys":7332},{"type":12,"linkType":13,"id":14},{"sys":7334},{"id":21,"type":12,"linkType":22},{"sys":7336},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7338,"metaTitle":363,"metaDescription":364,"mainTitle":7339,"subtitle":382,"heroImage":7354,"ctaButton":405,"ctaLink":406},[362],{"data":7340,"content":7341,"nodeType":74},{},[7342,7348],{"data":7343,"content":7344,"nodeType":78},{},[7345],{"data":7346,"marks":7347,"value":374,"nodeType":82},{},[],{"data":7349,"content":7350,"nodeType":87},{},[7351],{"data":7352,"marks":7353,"value":381,"nodeType":82},{},[],{"metadata":7355,"sys":7358,"fields":7363},{"tags":7356,"concepts":7357},[],[],{"space":7359,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7361,"publishedVersion":62,"revision":44,"locale":29},{"sys":7360},{"type":12,"linkType":13,"id":14},{"sys":7362},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7364},{"url":397,"details":7365,"fileName":403,"contentType":404},{"size":399,"image":7366},{"width":401,"height":402},{"sys":7368,"fields":7371},{"id":7369,"createdAt":7370},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":7372,"slug":7373,"articleIntro":7372,"category":7374},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[7375],{"metadata":7376,"sys":7379,"fields":7386},{"tags":7377,"concepts":7378},[],[],{"space":7380,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7382,"publishedVersion":353,"revision":62,"contentType":7384,"locale":29},{"sys":7381},{"type":12,"linkType":13,"id":14},{"sys":7383},{"id":21,"type":12,"linkType":22},{"sys":7385},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7387,"metaTitle":363,"metaDescription":364,"mainTitle":7388,"subtitle":382,"heroImage":7403,"ctaButton":405,"ctaLink":406},[362],{"data":7389,"content":7390,"nodeType":74},{},[7391,7397],{"data":7392,"content":7393,"nodeType":78},{},[7394],{"data":7395,"marks":7396,"value":374,"nodeType":82},{},[],{"data":7398,"content":7399,"nodeType":87},{},[7400],{"data":7401,"marks":7402,"value":381,"nodeType":82},{},[],{"metadata":7404,"sys":7407,"fields":7412},{"tags":7405,"concepts":7406},[],[],{"space":7408,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7410,"publishedVersion":62,"revision":44,"locale":29},{"sys":7409},{"type":12,"linkType":13,"id":14},{"sys":7411},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7413},{"url":397,"details":7414,"fileName":403,"contentType":404},{"size":399,"image":7415},{"width":401,"height":402},{"sys":7417,"fields":7420},{"id":7418,"createdAt":7419},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":7421,"slug":7422,"articleIntro":7423,"category":7424},"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.",[7425],{"metadata":7426,"sys":7429,"fields":7436},{"tags":7427,"concepts":7428},[],[],{"space":7430,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7432,"publishedVersion":353,"revision":62,"contentType":7434,"locale":29},{"sys":7431},{"type":12,"linkType":13,"id":14},{"sys":7433},{"id":21,"type":12,"linkType":22},{"sys":7435},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7437,"metaTitle":363,"metaDescription":364,"mainTitle":7438,"subtitle":382,"heroImage":7453,"ctaButton":405,"ctaLink":406},[362],{"data":7439,"content":7440,"nodeType":74},{},[7441,7447],{"data":7442,"content":7443,"nodeType":78},{},[7444],{"data":7445,"marks":7446,"value":374,"nodeType":82},{},[],{"data":7448,"content":7449,"nodeType":87},{},[7450],{"data":7451,"marks":7452,"value":381,"nodeType":82},{},[],{"metadata":7454,"sys":7457,"fields":7462},{"tags":7455,"concepts":7456},[],[],{"space":7458,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7460,"publishedVersion":62,"revision":44,"locale":29},{"sys":7459},{"type":12,"linkType":13,"id":14},{"sys":7461},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7463},{"url":397,"details":7464,"fileName":403,"contentType":404},{"size":399,"image":7465},{"width":401,"height":402},{"sys":7467,"fields":7470},{"id":7468,"createdAt":7469},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":7471,"slug":7472,"articleIntro":7471,"category":7473},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[7474],{"metadata":7475,"sys":7478,"fields":7485},{"tags":7476,"concepts":7477},[],[],{"space":7479,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7481,"publishedVersion":353,"revision":62,"contentType":7483,"locale":29},{"sys":7480},{"type":12,"linkType":13,"id":14},{"sys":7482},{"id":21,"type":12,"linkType":22},{"sys":7484},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7486,"metaTitle":363,"metaDescription":364,"mainTitle":7487,"subtitle":382,"heroImage":7502,"ctaButton":405,"ctaLink":406},[362],{"data":7488,"content":7489,"nodeType":74},{},[7490,7496],{"data":7491,"content":7492,"nodeType":78},{},[7493],{"data":7494,"marks":7495,"value":374,"nodeType":82},{},[],{"data":7497,"content":7498,"nodeType":87},{},[7499],{"data":7500,"marks":7501,"value":381,"nodeType":82},{},[],{"metadata":7503,"sys":7506,"fields":7511},{"tags":7504,"concepts":7505},[],[],{"space":7507,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7509,"publishedVersion":62,"revision":44,"locale":29},{"sys":7508},{"type":12,"linkType":13,"id":14},{"sys":7510},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7512},{"url":397,"details":7513,"fileName":403,"contentType":404},{"size":399,"image":7514},{"width":401,"height":402},{"sys":7516,"fields":7519},{"id":7517,"createdAt":7518},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":7520,"slug":7521,"articleIntro":7520,"category":7522},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[7523],{"metadata":7524,"sys":7527,"fields":7534},{"tags":7525,"concepts":7526},[],[],{"space":7528,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7530,"publishedVersion":353,"revision":62,"contentType":7532,"locale":29},{"sys":7529},{"type":12,"linkType":13,"id":14},{"sys":7531},{"id":21,"type":12,"linkType":22},{"sys":7533},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7535,"metaTitle":363,"metaDescription":364,"mainTitle":7536,"subtitle":382,"heroImage":7551,"ctaButton":405,"ctaLink":406},[362],{"data":7537,"content":7538,"nodeType":74},{},[7539,7545],{"data":7540,"content":7541,"nodeType":78},{},[7542],{"data":7543,"marks":7544,"value":374,"nodeType":82},{},[],{"data":7546,"content":7547,"nodeType":87},{},[7548],{"data":7549,"marks":7550,"value":381,"nodeType":82},{},[],{"metadata":7552,"sys":7555,"fields":7560},{"tags":7553,"concepts":7554},[],[],{"space":7556,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7558,"publishedVersion":62,"revision":44,"locale":29},{"sys":7557},{"type":12,"linkType":13,"id":14},{"sys":7559},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7561},{"url":397,"details":7562,"fileName":403,"contentType":404},{"size":399,"image":7563},{"width":401,"height":402},{"sys":7565,"fields":7568},{"id":7566,"createdAt":7567},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":7569,"slug":7570,"articleIntro":7569,"category":7571},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[7572],{"metadata":7573,"sys":7576,"fields":7583},{"tags":7574,"concepts":7575},[],[],{"space":7577,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7579,"publishedVersion":353,"revision":62,"contentType":7581,"locale":29},{"sys":7578},{"type":12,"linkType":13,"id":14},{"sys":7580},{"id":21,"type":12,"linkType":22},{"sys":7582},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7584,"metaTitle":363,"metaDescription":364,"mainTitle":7585,"subtitle":382,"heroImage":7600,"ctaButton":405,"ctaLink":406},[362],{"data":7586,"content":7587,"nodeType":74},{},[7588,7594],{"data":7589,"content":7590,"nodeType":78},{},[7591],{"data":7592,"marks":7593,"value":374,"nodeType":82},{},[],{"data":7595,"content":7596,"nodeType":87},{},[7597],{"data":7598,"marks":7599,"value":381,"nodeType":82},{},[],{"metadata":7601,"sys":7604,"fields":7609},{"tags":7602,"concepts":7603},[],[],{"space":7605,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7607,"publishedVersion":62,"revision":44,"locale":29},{"sys":7606},{"type":12,"linkType":13,"id":14},{"sys":7608},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7610},{"url":397,"details":7611,"fileName":403,"contentType":404},{"size":399,"image":7612},{"width":401,"height":402},{"sys":7614,"fields":7617},{"id":7615,"createdAt":7616},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":7618,"slug":7619,"articleIntro":7618,"category":7620},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[7621],{"metadata":7622,"sys":7625,"fields":7632},{"tags":7623,"concepts":7624},[],[],{"space":7626,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7628,"publishedVersion":353,"revision":62,"contentType":7630,"locale":29},{"sys":7627},{"type":12,"linkType":13,"id":14},{"sys":7629},{"id":21,"type":12,"linkType":22},{"sys":7631},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7633,"metaTitle":363,"metaDescription":364,"mainTitle":7634,"subtitle":382,"heroImage":7649,"ctaButton":405,"ctaLink":406},[362],{"data":7635,"content":7636,"nodeType":74},{},[7637,7643],{"data":7638,"content":7639,"nodeType":78},{},[7640],{"data":7641,"marks":7642,"value":374,"nodeType":82},{},[],{"data":7644,"content":7645,"nodeType":87},{},[7646],{"data":7647,"marks":7648,"value":381,"nodeType":82},{},[],{"metadata":7650,"sys":7653,"fields":7658},{"tags":7651,"concepts":7652},[],[],{"space":7654,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7656,"publishedVersion":62,"revision":44,"locale":29},{"sys":7655},{"type":12,"linkType":13,"id":14},{"sys":7657},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7659},{"url":397,"details":7660,"fileName":403,"contentType":404},{"size":399,"image":7661},{"width":401,"height":402},{"sys":7663,"fields":7666},{"id":7664,"createdAt":7665},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":7667,"slug":7668,"articleIntro":7667,"category":7669},"6161 - Multirisques","compte-6161-multirisques",[7670],{"metadata":7671,"sys":7674,"fields":7681},{"tags":7672,"concepts":7673},[],[],{"space":7675,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7677,"publishedVersion":353,"revision":62,"contentType":7679,"locale":29},{"sys":7676},{"type":12,"linkType":13,"id":14},{"sys":7678},{"id":21,"type":12,"linkType":22},{"sys":7680},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7682,"metaTitle":363,"metaDescription":364,"mainTitle":7683,"subtitle":382,"heroImage":7698,"ctaButton":405,"ctaLink":406},[362],{"data":7684,"content":7685,"nodeType":74},{},[7686,7692],{"data":7687,"content":7688,"nodeType":78},{},[7689],{"data":7690,"marks":7691,"value":374,"nodeType":82},{},[],{"data":7693,"content":7694,"nodeType":87},{},[7695],{"data":7696,"marks":7697,"value":381,"nodeType":82},{},[],{"metadata":7699,"sys":7702,"fields":7707},{"tags":7700,"concepts":7701},[],[],{"space":7703,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7705,"publishedVersion":62,"revision":44,"locale":29},{"sys":7704},{"type":12,"linkType":13,"id":14},{"sys":7706},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7708},{"url":397,"details":7709,"fileName":403,"contentType":404},{"size":399,"image":7710},{"width":401,"height":402},{"sys":7712,"fields":7715},{"id":7713,"createdAt":7714},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":7716,"slug":7717,"articleIntro":7716,"category":7718},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[7719],{"metadata":7720,"sys":7723,"fields":7730},{"tags":7721,"concepts":7722},[],[],{"space":7724,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7726,"publishedVersion":353,"revision":62,"contentType":7728,"locale":29},{"sys":7725},{"type":12,"linkType":13,"id":14},{"sys":7727},{"id":21,"type":12,"linkType":22},{"sys":7729},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7731,"metaTitle":363,"metaDescription":364,"mainTitle":7732,"subtitle":382,"heroImage":7747,"ctaButton":405,"ctaLink":406},[362],{"data":7733,"content":7734,"nodeType":74},{},[7735,7741],{"data":7736,"content":7737,"nodeType":78},{},[7738],{"data":7739,"marks":7740,"value":374,"nodeType":82},{},[],{"data":7742,"content":7743,"nodeType":87},{},[7744],{"data":7745,"marks":7746,"value":381,"nodeType":82},{},[],{"metadata":7748,"sys":7751,"fields":7756},{"tags":7749,"concepts":7750},[],[],{"space":7752,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7754,"publishedVersion":62,"revision":44,"locale":29},{"sys":7753},{"type":12,"linkType":13,"id":14},{"sys":7755},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7757},{"url":397,"details":7758,"fileName":403,"contentType":404},{"size":399,"image":7759},{"width":401,"height":402},{"sys":7761,"fields":7764},{"id":7762,"createdAt":7763},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":7765,"slug":7766,"articleIntro":7767,"category":7768},"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.",[7769],{"metadata":7770,"sys":7773,"fields":7780},{"tags":7771,"concepts":7772},[],[],{"space":7774,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7776,"publishedVersion":353,"revision":62,"contentType":7778,"locale":29},{"sys":7775},{"type":12,"linkType":13,"id":14},{"sys":7777},{"id":21,"type":12,"linkType":22},{"sys":7779},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7781,"metaTitle":363,"metaDescription":364,"mainTitle":7782,"subtitle":382,"heroImage":7797,"ctaButton":405,"ctaLink":406},[362],{"data":7783,"content":7784,"nodeType":74},{},[7785,7791],{"data":7786,"content":7787,"nodeType":78},{},[7788],{"data":7789,"marks":7790,"value":374,"nodeType":82},{},[],{"data":7792,"content":7793,"nodeType":87},{},[7794],{"data":7795,"marks":7796,"value":381,"nodeType":82},{},[],{"metadata":7798,"sys":7801,"fields":7806},{"tags":7799,"concepts":7800},[],[],{"space":7802,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7804,"publishedVersion":62,"revision":44,"locale":29},{"sys":7803},{"type":12,"linkType":13,"id":14},{"sys":7805},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7807},{"url":397,"details":7808,"fileName":403,"contentType":404},{"size":399,"image":7809},{"width":401,"height":402},{"sys":7811,"fields":7814},{"id":7812,"createdAt":7813},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":7815,"slug":7816,"articleIntro":7815,"category":7817},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[7818],{"metadata":7819,"sys":7822,"fields":7829},{"tags":7820,"concepts":7821},[],[],{"space":7823,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7825,"publishedVersion":353,"revision":62,"contentType":7827,"locale":29},{"sys":7824},{"type":12,"linkType":13,"id":14},{"sys":7826},{"id":21,"type":12,"linkType":22},{"sys":7828},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7830,"metaTitle":363,"metaDescription":364,"mainTitle":7831,"subtitle":382,"heroImage":7846,"ctaButton":405,"ctaLink":406},[362],{"data":7832,"content":7833,"nodeType":74},{},[7834,7840],{"data":7835,"content":7836,"nodeType":78},{},[7837],{"data":7838,"marks":7839,"value":374,"nodeType":82},{},[],{"data":7841,"content":7842,"nodeType":87},{},[7843],{"data":7844,"marks":7845,"value":381,"nodeType":82},{},[],{"metadata":7847,"sys":7850,"fields":7855},{"tags":7848,"concepts":7849},[],[],{"space":7851,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7853,"publishedVersion":62,"revision":44,"locale":29},{"sys":7852},{"type":12,"linkType":13,"id":14},{"sys":7854},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7856},{"url":397,"details":7857,"fileName":403,"contentType":404},{"size":399,"image":7858},{"width":401,"height":402},{"sys":7860,"fields":7863},{"id":7861,"createdAt":7862},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":7864,"slug":7865,"articleIntro":-1,"category":7866},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[7867],{"metadata":7868,"sys":7871,"fields":7878},{"tags":7869,"concepts":7870},[],[],{"space":7872,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7874,"publishedVersion":353,"revision":62,"contentType":7876,"locale":29},{"sys":7873},{"type":12,"linkType":13,"id":14},{"sys":7875},{"id":21,"type":12,"linkType":22},{"sys":7877},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7879,"metaTitle":363,"metaDescription":364,"mainTitle":7880,"subtitle":382,"heroImage":7895,"ctaButton":405,"ctaLink":406},[362],{"data":7881,"content":7882,"nodeType":74},{},[7883,7889],{"data":7884,"content":7885,"nodeType":78},{},[7886],{"data":7887,"marks":7888,"value":374,"nodeType":82},{},[],{"data":7890,"content":7891,"nodeType":87},{},[7892],{"data":7893,"marks":7894,"value":381,"nodeType":82},{},[],{"metadata":7896,"sys":7899,"fields":7904},{"tags":7897,"concepts":7898},[],[],{"space":7900,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7902,"publishedVersion":62,"revision":44,"locale":29},{"sys":7901},{"type":12,"linkType":13,"id":14},{"sys":7903},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7905},{"url":397,"details":7906,"fileName":403,"contentType":404},{"size":399,"image":7907},{"width":401,"height":402},{"sys":7909,"fields":7912},{"id":7910,"createdAt":7911},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":7913,"slug":7914,"articleIntro":7913,"category":7915},"6331 - Versement de transport","compte-6331-versement-de-transport",[7916],{"metadata":7917,"sys":7920,"fields":7927},{"tags":7918,"concepts":7919},[],[],{"space":7921,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7923,"publishedVersion":353,"revision":62,"contentType":7925,"locale":29},{"sys":7922},{"type":12,"linkType":13,"id":14},{"sys":7924},{"id":21,"type":12,"linkType":22},{"sys":7926},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7928,"metaTitle":363,"metaDescription":364,"mainTitle":7929,"subtitle":382,"heroImage":7944,"ctaButton":405,"ctaLink":406},[362],{"data":7930,"content":7931,"nodeType":74},{},[7932,7938],{"data":7933,"content":7934,"nodeType":78},{},[7935],{"data":7936,"marks":7937,"value":374,"nodeType":82},{},[],{"data":7939,"content":7940,"nodeType":87},{},[7941],{"data":7942,"marks":7943,"value":381,"nodeType":82},{},[],{"metadata":7945,"sys":7948,"fields":7953},{"tags":7946,"concepts":7947},[],[],{"space":7949,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":7951,"publishedVersion":62,"revision":44,"locale":29},{"sys":7950},{"type":12,"linkType":13,"id":14},{"sys":7952},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":7954},{"url":397,"details":7955,"fileName":403,"contentType":404},{"size":399,"image":7956},{"width":401,"height":402},{"sys":7958,"fields":7961},{"id":7959,"createdAt":7960},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":7962,"slug":7963,"articleIntro":-1,"category":7964},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[7965],{"metadata":7966,"sys":7969,"fields":7976},{"tags":7967,"concepts":7968},[],[],{"space":7970,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":7972,"publishedVersion":353,"revision":62,"contentType":7974,"locale":29},{"sys":7971},{"type":12,"linkType":13,"id":14},{"sys":7973},{"id":21,"type":12,"linkType":22},{"sys":7975},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":7977,"metaTitle":363,"metaDescription":364,"mainTitle":7978,"subtitle":382,"heroImage":7993,"ctaButton":405,"ctaLink":406},[362],{"data":7979,"content":7980,"nodeType":74},{},[7981,7987],{"data":7982,"content":7983,"nodeType":78},{},[7984],{"data":7985,"marks":7986,"value":374,"nodeType":82},{},[],{"data":7988,"content":7989,"nodeType":87},{},[7990],{"data":7991,"marks":7992,"value":381,"nodeType":82},{},[],{"metadata":7994,"sys":7997,"fields":8002},{"tags":7995,"concepts":7996},[],[],{"space":7998,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8000,"publishedVersion":62,"revision":44,"locale":29},{"sys":7999},{"type":12,"linkType":13,"id":14},{"sys":8001},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8003},{"url":397,"details":8004,"fileName":403,"contentType":404},{"size":399,"image":8005},{"width":401,"height":402},{"sys":8007,"fields":8010},{"id":8008,"createdAt":8009},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":8011,"slug":8012,"articleIntro":8011,"category":8013},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[8014],{"metadata":8015,"sys":8018,"fields":8025},{"tags":8016,"concepts":8017},[],[],{"space":8019,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8021,"publishedVersion":353,"revision":62,"contentType":8023,"locale":29},{"sys":8020},{"type":12,"linkType":13,"id":14},{"sys":8022},{"id":21,"type":12,"linkType":22},{"sys":8024},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8026,"metaTitle":363,"metaDescription":364,"mainTitle":8027,"subtitle":382,"heroImage":8042,"ctaButton":405,"ctaLink":406},[362],{"data":8028,"content":8029,"nodeType":74},{},[8030,8036],{"data":8031,"content":8032,"nodeType":78},{},[8033],{"data":8034,"marks":8035,"value":374,"nodeType":82},{},[],{"data":8037,"content":8038,"nodeType":87},{},[8039],{"data":8040,"marks":8041,"value":381,"nodeType":82},{},[],{"metadata":8043,"sys":8046,"fields":8051},{"tags":8044,"concepts":8045},[],[],{"space":8047,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8049,"publishedVersion":62,"revision":44,"locale":29},{"sys":8048},{"type":12,"linkType":13,"id":14},{"sys":8050},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8052},{"url":397,"details":8053,"fileName":403,"contentType":404},{"size":399,"image":8054},{"width":401,"height":402},{"sys":8056,"fields":8059},{"id":8057,"createdAt":8058},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":8060,"slug":8061,"articleIntro":8060,"category":8062},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[8063],{"metadata":8064,"sys":8067,"fields":8074},{"tags":8065,"concepts":8066},[],[],{"space":8068,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8070,"publishedVersion":353,"revision":62,"contentType":8072,"locale":29},{"sys":8069},{"type":12,"linkType":13,"id":14},{"sys":8071},{"id":21,"type":12,"linkType":22},{"sys":8073},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8075,"metaTitle":363,"metaDescription":364,"mainTitle":8076,"subtitle":382,"heroImage":8091,"ctaButton":405,"ctaLink":406},[362],{"data":8077,"content":8078,"nodeType":74},{},[8079,8085],{"data":8080,"content":8081,"nodeType":78},{},[8082],{"data":8083,"marks":8084,"value":374,"nodeType":82},{},[],{"data":8086,"content":8087,"nodeType":87},{},[8088],{"data":8089,"marks":8090,"value":381,"nodeType":82},{},[],{"metadata":8092,"sys":8095,"fields":8100},{"tags":8093,"concepts":8094},[],[],{"space":8096,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8098,"publishedVersion":62,"revision":44,"locale":29},{"sys":8097},{"type":12,"linkType":13,"id":14},{"sys":8099},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8101},{"url":397,"details":8102,"fileName":403,"contentType":404},{"size":399,"image":8103},{"width":401,"height":402},{"sys":8105,"fields":8108},{"id":8106,"createdAt":8107},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":8109,"slug":8110,"articleIntro":-1,"category":8111},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[8112],{"metadata":8113,"sys":8116,"fields":8123},{"tags":8114,"concepts":8115},[],[],{"space":8117,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8119,"publishedVersion":353,"revision":62,"contentType":8121,"locale":29},{"sys":8118},{"type":12,"linkType":13,"id":14},{"sys":8120},{"id":21,"type":12,"linkType":22},{"sys":8122},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8124,"metaTitle":363,"metaDescription":364,"mainTitle":8125,"subtitle":382,"heroImage":8140,"ctaButton":405,"ctaLink":406},[362],{"data":8126,"content":8127,"nodeType":74},{},[8128,8134],{"data":8129,"content":8130,"nodeType":78},{},[8131],{"data":8132,"marks":8133,"value":374,"nodeType":82},{},[],{"data":8135,"content":8136,"nodeType":87},{},[8137],{"data":8138,"marks":8139,"value":381,"nodeType":82},{},[],{"metadata":8141,"sys":8144,"fields":8149},{"tags":8142,"concepts":8143},[],[],{"space":8145,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8147,"publishedVersion":62,"revision":44,"locale":29},{"sys":8146},{"type":12,"linkType":13,"id":14},{"sys":8148},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8150},{"url":397,"details":8151,"fileName":403,"contentType":404},{"size":399,"image":8152},{"width":401,"height":402},{"sys":8154,"fields":8157},{"id":8155,"createdAt":8156},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":8158,"slug":8159,"articleIntro":8158,"category":8160},"6471 - Prestations directes","compte-6471-prestations-directes",[8161],{"metadata":8162,"sys":8165,"fields":8172},{"tags":8163,"concepts":8164},[],[],{"space":8166,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8168,"publishedVersion":353,"revision":62,"contentType":8170,"locale":29},{"sys":8167},{"type":12,"linkType":13,"id":14},{"sys":8169},{"id":21,"type":12,"linkType":22},{"sys":8171},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8173,"metaTitle":363,"metaDescription":364,"mainTitle":8174,"subtitle":382,"heroImage":8189,"ctaButton":405,"ctaLink":406},[362],{"data":8175,"content":8176,"nodeType":74},{},[8177,8183],{"data":8178,"content":8179,"nodeType":78},{},[8180],{"data":8181,"marks":8182,"value":374,"nodeType":82},{},[],{"data":8184,"content":8185,"nodeType":87},{},[8186],{"data":8187,"marks":8188,"value":381,"nodeType":82},{},[],{"metadata":8190,"sys":8193,"fields":8198},{"tags":8191,"concepts":8192},[],[],{"space":8194,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8196,"publishedVersion":62,"revision":44,"locale":29},{"sys":8195},{"type":12,"linkType":13,"id":14},{"sys":8197},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8199},{"url":397,"details":8200,"fileName":403,"contentType":404},{"size":399,"image":8201},{"width":401,"height":402},{"sys":8203,"fields":8206},{"id":8204,"createdAt":8205},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":8207,"slug":8208,"articleIntro":8209,"category":8210},"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.",[8211],{"metadata":8212,"sys":8215,"fields":8222},{"tags":8213,"concepts":8214},[],[],{"space":8216,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8218,"publishedVersion":353,"revision":62,"contentType":8220,"locale":29},{"sys":8217},{"type":12,"linkType":13,"id":14},{"sys":8219},{"id":21,"type":12,"linkType":22},{"sys":8221},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8223,"metaTitle":363,"metaDescription":364,"mainTitle":8224,"subtitle":382,"heroImage":8239,"ctaButton":405,"ctaLink":406},[362],{"data":8225,"content":8226,"nodeType":74},{},[8227,8233],{"data":8228,"content":8229,"nodeType":78},{},[8230],{"data":8231,"marks":8232,"value":374,"nodeType":82},{},[],{"data":8234,"content":8235,"nodeType":87},{},[8236],{"data":8237,"marks":8238,"value":381,"nodeType":82},{},[],{"metadata":8240,"sys":8243,"fields":8248},{"tags":8241,"concepts":8242},[],[],{"space":8244,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8246,"publishedVersion":62,"revision":44,"locale":29},{"sys":8245},{"type":12,"linkType":13,"id":14},{"sys":8247},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8249},{"url":397,"details":8250,"fileName":403,"contentType":404},{"size":399,"image":8251},{"width":401,"height":402},{"sys":8253,"fields":8256},{"id":8254,"createdAt":8255},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8257,"slug":8258,"articleIntro":8257,"category":8259},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8260],{"metadata":8261,"sys":8264,"fields":8271},{"tags":8262,"concepts":8263},[],[],{"space":8265,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8267,"publishedVersion":353,"revision":62,"contentType":8269,"locale":29},{"sys":8266},{"type":12,"linkType":13,"id":14},{"sys":8268},{"id":21,"type":12,"linkType":22},{"sys":8270},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8272,"metaTitle":363,"metaDescription":364,"mainTitle":8273,"subtitle":382,"heroImage":8288,"ctaButton":405,"ctaLink":406},[362],{"data":8274,"content":8275,"nodeType":74},{},[8276,8282],{"data":8277,"content":8278,"nodeType":78},{},[8279],{"data":8280,"marks":8281,"value":374,"nodeType":82},{},[],{"data":8283,"content":8284,"nodeType":87},{},[8285],{"data":8286,"marks":8287,"value":381,"nodeType":82},{},[],{"metadata":8289,"sys":8292,"fields":8297},{"tags":8290,"concepts":8291},[],[],{"space":8293,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8295,"publishedVersion":62,"revision":44,"locale":29},{"sys":8294},{"type":12,"linkType":13,"id":14},{"sys":8296},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8298},{"url":397,"details":8299,"fileName":403,"contentType":404},{"size":399,"image":8300},{"width":401,"height":402},{"sys":8302,"fields":8305},{"id":8303,"createdAt":8304},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":8306,"slug":8307,"articleIntro":8306,"category":8308},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[8309],{"metadata":8310,"sys":8313,"fields":8320},{"tags":8311,"concepts":8312},[],[],{"space":8314,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8316,"publishedVersion":353,"revision":62,"contentType":8318,"locale":29},{"sys":8315},{"type":12,"linkType":13,"id":14},{"sys":8317},{"id":21,"type":12,"linkType":22},{"sys":8319},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8321,"metaTitle":363,"metaDescription":364,"mainTitle":8322,"subtitle":382,"heroImage":8337,"ctaButton":405,"ctaLink":406},[362],{"data":8323,"content":8324,"nodeType":74},{},[8325,8331],{"data":8326,"content":8327,"nodeType":78},{},[8328],{"data":8329,"marks":8330,"value":374,"nodeType":82},{},[],{"data":8332,"content":8333,"nodeType":87},{},[8334],{"data":8335,"marks":8336,"value":381,"nodeType":82},{},[],{"metadata":8338,"sys":8341,"fields":8346},{"tags":8339,"concepts":8340},[],[],{"space":8342,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8344,"publishedVersion":62,"revision":44,"locale":29},{"sys":8343},{"type":12,"linkType":13,"id":14},{"sys":8345},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8347},{"url":397,"details":8348,"fileName":403,"contentType":404},{"size":399,"image":8349},{"width":401,"height":402},{"sys":8351,"fields":8354},{"id":8352,"createdAt":8353},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":8355,"slug":8356,"articleIntro":8355,"category":8357},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[8358],{"metadata":8359,"sys":8362,"fields":8369},{"tags":8360,"concepts":8361},[],[],{"space":8363,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8365,"publishedVersion":353,"revision":62,"contentType":8367,"locale":29},{"sys":8364},{"type":12,"linkType":13,"id":14},{"sys":8366},{"id":21,"type":12,"linkType":22},{"sys":8368},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8370,"metaTitle":363,"metaDescription":364,"mainTitle":8371,"subtitle":382,"heroImage":8386,"ctaButton":405,"ctaLink":406},[362],{"data":8372,"content":8373,"nodeType":74},{},[8374,8380],{"data":8375,"content":8376,"nodeType":78},{},[8377],{"data":8378,"marks":8379,"value":374,"nodeType":82},{},[],{"data":8381,"content":8382,"nodeType":87},{},[8383],{"data":8384,"marks":8385,"value":381,"nodeType":82},{},[],{"metadata":8387,"sys":8390,"fields":8395},{"tags":8388,"concepts":8389},[],[],{"space":8391,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8393,"publishedVersion":62,"revision":44,"locale":29},{"sys":8392},{"type":12,"linkType":13,"id":14},{"sys":8394},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8396},{"url":397,"details":8397,"fileName":403,"contentType":404},{"size":399,"image":8398},{"width":401,"height":402},{"sys":8400,"fields":8403},{"id":8401,"createdAt":8402},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8404,"slug":8405,"articleIntro":8404,"category":8406},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8407],{"metadata":8408,"sys":8411,"fields":8418},{"tags":8409,"concepts":8410},[],[],{"space":8412,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8414,"publishedVersion":353,"revision":62,"contentType":8416,"locale":29},{"sys":8413},{"type":12,"linkType":13,"id":14},{"sys":8415},{"id":21,"type":12,"linkType":22},{"sys":8417},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8419,"metaTitle":363,"metaDescription":364,"mainTitle":8420,"subtitle":382,"heroImage":8435,"ctaButton":405,"ctaLink":406},[362],{"data":8421,"content":8422,"nodeType":74},{},[8423,8429],{"data":8424,"content":8425,"nodeType":78},{},[8426],{"data":8427,"marks":8428,"value":374,"nodeType":82},{},[],{"data":8430,"content":8431,"nodeType":87},{},[8432],{"data":8433,"marks":8434,"value":381,"nodeType":82},{},[],{"metadata":8436,"sys":8439,"fields":8444},{"tags":8437,"concepts":8438},[],[],{"space":8440,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8442,"publishedVersion":62,"revision":44,"locale":29},{"sys":8441},{"type":12,"linkType":13,"id":14},{"sys":8443},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8445},{"url":397,"details":8446,"fileName":403,"contentType":404},{"size":399,"image":8447},{"width":401,"height":402},{"sys":8449,"fields":8452},{"id":8450,"createdAt":8451},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":8453,"slug":8454,"articleIntro":8453,"category":8455},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[8456],{"metadata":8457,"sys":8460,"fields":8467},{"tags":8458,"concepts":8459},[],[],{"space":8461,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8463,"publishedVersion":353,"revision":62,"contentType":8465,"locale":29},{"sys":8462},{"type":12,"linkType":13,"id":14},{"sys":8464},{"id":21,"type":12,"linkType":22},{"sys":8466},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8468,"metaTitle":363,"metaDescription":364,"mainTitle":8469,"subtitle":382,"heroImage":8484,"ctaButton":405,"ctaLink":406},[362],{"data":8470,"content":8471,"nodeType":74},{},[8472,8478],{"data":8473,"content":8474,"nodeType":78},{},[8475],{"data":8476,"marks":8477,"value":374,"nodeType":82},{},[],{"data":8479,"content":8480,"nodeType":87},{},[8481],{"data":8482,"marks":8483,"value":381,"nodeType":82},{},[],{"metadata":8485,"sys":8488,"fields":8493},{"tags":8486,"concepts":8487},[],[],{"space":8489,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8491,"publishedVersion":62,"revision":44,"locale":29},{"sys":8490},{"type":12,"linkType":13,"id":14},{"sys":8492},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8494},{"url":397,"details":8495,"fileName":403,"contentType":404},{"size":399,"image":8496},{"width":401,"height":402},{"sys":8498,"fields":8501},{"id":8499,"createdAt":8500},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8502,"slug":8503,"articleIntro":8502,"category":8504},"Compte 6237 - Publications","compte-6237-publications",[8505],{"metadata":8506,"sys":8509,"fields":8516},{"tags":8507,"concepts":8508},[],[],{"space":8510,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8512,"publishedVersion":353,"revision":62,"contentType":8514,"locale":29},{"sys":8511},{"type":12,"linkType":13,"id":14},{"sys":8513},{"id":21,"type":12,"linkType":22},{"sys":8515},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8517,"metaTitle":363,"metaDescription":364,"mainTitle":8518,"subtitle":382,"heroImage":8533,"ctaButton":405,"ctaLink":406},[362],{"data":8519,"content":8520,"nodeType":74},{},[8521,8527],{"data":8522,"content":8523,"nodeType":78},{},[8524],{"data":8525,"marks":8526,"value":374,"nodeType":82},{},[],{"data":8528,"content":8529,"nodeType":87},{},[8530],{"data":8531,"marks":8532,"value":381,"nodeType":82},{},[],{"metadata":8534,"sys":8537,"fields":8542},{"tags":8535,"concepts":8536},[],[],{"space":8538,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8540,"publishedVersion":62,"revision":44,"locale":29},{"sys":8539},{"type":12,"linkType":13,"id":14},{"sys":8541},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8543},{"url":397,"details":8544,"fileName":403,"contentType":404},{"size":399,"image":8545},{"width":401,"height":402},{"sys":8547,"fields":8550},{"id":8548,"createdAt":8549},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":8551,"slug":8552,"articleIntro":8551,"category":8553},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[8554],{"metadata":8555,"sys":8558,"fields":8565},{"tags":8556,"concepts":8557},[],[],{"space":8559,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8561,"publishedVersion":353,"revision":62,"contentType":8563,"locale":29},{"sys":8560},{"type":12,"linkType":13,"id":14},{"sys":8562},{"id":21,"type":12,"linkType":22},{"sys":8564},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8566,"metaTitle":363,"metaDescription":364,"mainTitle":8567,"subtitle":382,"heroImage":8582,"ctaButton":405,"ctaLink":406},[362],{"data":8568,"content":8569,"nodeType":74},{},[8570,8576],{"data":8571,"content":8572,"nodeType":78},{},[8573],{"data":8574,"marks":8575,"value":374,"nodeType":82},{},[],{"data":8577,"content":8578,"nodeType":87},{},[8579],{"data":8580,"marks":8581,"value":381,"nodeType":82},{},[],{"metadata":8583,"sys":8586,"fields":8591},{"tags":8584,"concepts":8585},[],[],{"space":8587,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8589,"publishedVersion":62,"revision":44,"locale":29},{"sys":8588},{"type":12,"linkType":13,"id":14},{"sys":8590},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8592},{"url":397,"details":8593,"fileName":403,"contentType":404},{"size":399,"image":8594},{"width":401,"height":402},{"sys":8596,"fields":8599},{"id":8597,"createdAt":8598},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":8600,"slug":8601,"articleIntro":8600,"category":8602},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[8603],{"metadata":8604,"sys":8607,"fields":8614},{"tags":8605,"concepts":8606},[],[],{"space":8608,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8610,"publishedVersion":353,"revision":62,"contentType":8612,"locale":29},{"sys":8609},{"type":12,"linkType":13,"id":14},{"sys":8611},{"id":21,"type":12,"linkType":22},{"sys":8613},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8615,"metaTitle":363,"metaDescription":364,"mainTitle":8616,"subtitle":382,"heroImage":8631,"ctaButton":405,"ctaLink":406},[362],{"data":8617,"content":8618,"nodeType":74},{},[8619,8625],{"data":8620,"content":8621,"nodeType":78},{},[8622],{"data":8623,"marks":8624,"value":374,"nodeType":82},{},[],{"data":8626,"content":8627,"nodeType":87},{},[8628],{"data":8629,"marks":8630,"value":381,"nodeType":82},{},[],{"metadata":8632,"sys":8635,"fields":8640},{"tags":8633,"concepts":8634},[],[],{"space":8636,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8638,"publishedVersion":62,"revision":44,"locale":29},{"sys":8637},{"type":12,"linkType":13,"id":14},{"sys":8639},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8641},{"url":397,"details":8642,"fileName":403,"contentType":404},{"size":399,"image":8643},{"width":401,"height":402},{"sys":8645,"fields":8648},{"id":8646,"createdAt":8647},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":8649,"slug":8650,"articleIntro":8649,"category":8651},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[8652],{"metadata":8653,"sys":8656,"fields":8663},{"tags":8654,"concepts":8655},[],[],{"space":8657,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8659,"publishedVersion":353,"revision":62,"contentType":8661,"locale":29},{"sys":8658},{"type":12,"linkType":13,"id":14},{"sys":8660},{"id":21,"type":12,"linkType":22},{"sys":8662},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8664,"metaTitle":363,"metaDescription":364,"mainTitle":8665,"subtitle":382,"heroImage":8680,"ctaButton":405,"ctaLink":406},[362],{"data":8666,"content":8667,"nodeType":74},{},[8668,8674],{"data":8669,"content":8670,"nodeType":78},{},[8671],{"data":8672,"marks":8673,"value":374,"nodeType":82},{},[],{"data":8675,"content":8676,"nodeType":87},{},[8677],{"data":8678,"marks":8679,"value":381,"nodeType":82},{},[],{"metadata":8681,"sys":8684,"fields":8689},{"tags":8682,"concepts":8683},[],[],{"space":8685,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8687,"publishedVersion":62,"revision":44,"locale":29},{"sys":8686},{"type":12,"linkType":13,"id":14},{"sys":8688},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8690},{"url":397,"details":8691,"fileName":403,"contentType":404},{"size":399,"image":8692},{"width":401,"height":402},{"sys":8694,"fields":8697},{"id":8695,"createdAt":8696},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":8698,"slug":8699,"articleIntro":8698,"category":8700},"4551 - Principal","compte-4551-principal",[8701],{"metadata":8702,"sys":8705,"fields":8712},{"tags":8703,"concepts":8704},[],[],{"space":8706,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8708,"publishedVersion":353,"revision":62,"contentType":8710,"locale":29},{"sys":8707},{"type":12,"linkType":13,"id":14},{"sys":8709},{"id":21,"type":12,"linkType":22},{"sys":8711},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8713,"metaTitle":363,"metaDescription":364,"mainTitle":8714,"subtitle":382,"heroImage":8729,"ctaButton":405,"ctaLink":406},[362],{"data":8715,"content":8716,"nodeType":74},{},[8717,8723],{"data":8718,"content":8719,"nodeType":78},{},[8720],{"data":8721,"marks":8722,"value":374,"nodeType":82},{},[],{"data":8724,"content":8725,"nodeType":87},{},[8726],{"data":8727,"marks":8728,"value":381,"nodeType":82},{},[],{"metadata":8730,"sys":8733,"fields":8738},{"tags":8731,"concepts":8732},[],[],{"space":8734,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8736,"publishedVersion":62,"revision":44,"locale":29},{"sys":8735},{"type":12,"linkType":13,"id":14},{"sys":8737},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8739},{"url":397,"details":8740,"fileName":403,"contentType":404},{"size":399,"image":8741},{"width":401,"height":402},{"sys":8743,"fields":8746},{"id":8744,"createdAt":8745},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":8747,"slug":8748,"articleIntro":8747,"category":8749},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[8750],{"metadata":8751,"sys":8754,"fields":8761},{"tags":8752,"concepts":8753},[],[],{"space":8755,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8757,"publishedVersion":353,"revision":62,"contentType":8759,"locale":29},{"sys":8756},{"type":12,"linkType":13,"id":14},{"sys":8758},{"id":21,"type":12,"linkType":22},{"sys":8760},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8762,"metaTitle":363,"metaDescription":364,"mainTitle":8763,"subtitle":382,"heroImage":8778,"ctaButton":405,"ctaLink":406},[362],{"data":8764,"content":8765,"nodeType":74},{},[8766,8772],{"data":8767,"content":8768,"nodeType":78},{},[8769],{"data":8770,"marks":8771,"value":374,"nodeType":82},{},[],{"data":8773,"content":8774,"nodeType":87},{},[8775],{"data":8776,"marks":8777,"value":381,"nodeType":82},{},[],{"metadata":8779,"sys":8782,"fields":8787},{"tags":8780,"concepts":8781},[],[],{"space":8783,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8785,"publishedVersion":62,"revision":44,"locale":29},{"sys":8784},{"type":12,"linkType":13,"id":14},{"sys":8786},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8788},{"url":397,"details":8789,"fileName":403,"contentType":404},{"size":399,"image":8790},{"width":401,"height":402},{"sys":8792,"fields":8795},{"id":8793,"createdAt":8794},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8796,"slug":8797,"articleIntro":8796,"category":8798},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8799],{"metadata":8800,"sys":8803,"fields":8810},{"tags":8801,"concepts":8802},[],[],{"space":8804,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8806,"publishedVersion":353,"revision":62,"contentType":8808,"locale":29},{"sys":8805},{"type":12,"linkType":13,"id":14},{"sys":8807},{"id":21,"type":12,"linkType":22},{"sys":8809},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8811,"metaTitle":363,"metaDescription":364,"mainTitle":8812,"subtitle":382,"heroImage":8827,"ctaButton":405,"ctaLink":406},[362],{"data":8813,"content":8814,"nodeType":74},{},[8815,8821],{"data":8816,"content":8817,"nodeType":78},{},[8818],{"data":8819,"marks":8820,"value":374,"nodeType":82},{},[],{"data":8822,"content":8823,"nodeType":87},{},[8824],{"data":8825,"marks":8826,"value":381,"nodeType":82},{},[],{"metadata":8828,"sys":8831,"fields":8836},{"tags":8829,"concepts":8830},[],[],{"space":8832,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8834,"publishedVersion":62,"revision":44,"locale":29},{"sys":8833},{"type":12,"linkType":13,"id":14},{"sys":8835},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8837},{"url":397,"details":8838,"fileName":403,"contentType":404},{"size":399,"image":8839},{"width":401,"height":402},{"sys":8841,"fields":8844},{"id":8842,"createdAt":8843},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":8845,"slug":8846,"articleIntro":8845,"category":8847},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[8848],{"metadata":8849,"sys":8852,"fields":8859},{"tags":8850,"concepts":8851},[],[],{"space":8853,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8855,"publishedVersion":353,"revision":62,"contentType":8857,"locale":29},{"sys":8854},{"type":12,"linkType":13,"id":14},{"sys":8856},{"id":21,"type":12,"linkType":22},{"sys":8858},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8860,"metaTitle":363,"metaDescription":364,"mainTitle":8861,"subtitle":382,"heroImage":8876,"ctaButton":405,"ctaLink":406},[362],{"data":8862,"content":8863,"nodeType":74},{},[8864,8870],{"data":8865,"content":8866,"nodeType":78},{},[8867],{"data":8868,"marks":8869,"value":374,"nodeType":82},{},[],{"data":8871,"content":8872,"nodeType":87},{},[8873],{"data":8874,"marks":8875,"value":381,"nodeType":82},{},[],{"metadata":8877,"sys":8880,"fields":8885},{"tags":8878,"concepts":8879},[],[],{"space":8881,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8883,"publishedVersion":62,"revision":44,"locale":29},{"sys":8882},{"type":12,"linkType":13,"id":14},{"sys":8884},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8886},{"url":397,"details":8887,"fileName":403,"contentType":404},{"size":399,"image":8888},{"width":401,"height":402},{"sys":8890,"fields":8893},{"id":8891,"createdAt":8892},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":8894,"slug":8895,"articleIntro":8894,"category":8896},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[8897],{"metadata":8898,"sys":8901,"fields":8908},{"tags":8899,"concepts":8900},[],[],{"space":8902,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8904,"publishedVersion":353,"revision":62,"contentType":8906,"locale":29},{"sys":8903},{"type":12,"linkType":13,"id":14},{"sys":8905},{"id":21,"type":12,"linkType":22},{"sys":8907},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8909,"metaTitle":363,"metaDescription":364,"mainTitle":8910,"subtitle":382,"heroImage":8925,"ctaButton":405,"ctaLink":406},[362],{"data":8911,"content":8912,"nodeType":74},{},[8913,8919],{"data":8914,"content":8915,"nodeType":78},{},[8916],{"data":8917,"marks":8918,"value":374,"nodeType":82},{},[],{"data":8920,"content":8921,"nodeType":87},{},[8922],{"data":8923,"marks":8924,"value":381,"nodeType":82},{},[],{"metadata":8926,"sys":8929,"fields":8934},{"tags":8927,"concepts":8928},[],[],{"space":8930,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8932,"publishedVersion":62,"revision":44,"locale":29},{"sys":8931},{"type":12,"linkType":13,"id":14},{"sys":8933},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8935},{"url":397,"details":8936,"fileName":403,"contentType":404},{"size":399,"image":8937},{"width":401,"height":402},{"sys":8939,"fields":8942},{"id":8940,"createdAt":8941},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":8943,"slug":8944,"articleIntro":8943,"category":8945},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[8946],{"metadata":8947,"sys":8950,"fields":8957},{"tags":8948,"concepts":8949},[],[],{"space":8951,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":8953,"publishedVersion":353,"revision":62,"contentType":8955,"locale":29},{"sys":8952},{"type":12,"linkType":13,"id":14},{"sys":8954},{"id":21,"type":12,"linkType":22},{"sys":8956},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":8958,"metaTitle":363,"metaDescription":364,"mainTitle":8959,"subtitle":382,"heroImage":8974,"ctaButton":405,"ctaLink":406},[362],{"data":8960,"content":8961,"nodeType":74},{},[8962,8968],{"data":8963,"content":8964,"nodeType":78},{},[8965],{"data":8966,"marks":8967,"value":374,"nodeType":82},{},[],{"data":8969,"content":8970,"nodeType":87},{},[8971],{"data":8972,"marks":8973,"value":381,"nodeType":82},{},[],{"metadata":8975,"sys":8978,"fields":8983},{"tags":8976,"concepts":8977},[],[],{"space":8979,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":8981,"publishedVersion":62,"revision":44,"locale":29},{"sys":8980},{"type":12,"linkType":13,"id":14},{"sys":8982},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":8984},{"url":397,"details":8985,"fileName":403,"contentType":404},{"size":399,"image":8986},{"width":401,"height":402},{"sys":8988,"fields":8991},{"id":8989,"createdAt":8990},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":8992,"slug":8993,"articleIntro":8992,"category":8994},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[8995],{"metadata":8996,"sys":8999,"fields":9006},{"tags":8997,"concepts":8998},[],[],{"space":9000,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9002,"publishedVersion":353,"revision":62,"contentType":9004,"locale":29},{"sys":9001},{"type":12,"linkType":13,"id":14},{"sys":9003},{"id":21,"type":12,"linkType":22},{"sys":9005},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9007,"metaTitle":363,"metaDescription":364,"mainTitle":9008,"subtitle":382,"heroImage":9023,"ctaButton":405,"ctaLink":406},[362],{"data":9009,"content":9010,"nodeType":74},{},[9011,9017],{"data":9012,"content":9013,"nodeType":78},{},[9014],{"data":9015,"marks":9016,"value":374,"nodeType":82},{},[],{"data":9018,"content":9019,"nodeType":87},{},[9020],{"data":9021,"marks":9022,"value":381,"nodeType":82},{},[],{"metadata":9024,"sys":9027,"fields":9032},{"tags":9025,"concepts":9026},[],[],{"space":9028,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9030,"publishedVersion":62,"revision":44,"locale":29},{"sys":9029},{"type":12,"linkType":13,"id":14},{"sys":9031},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9033},{"url":397,"details":9034,"fileName":403,"contentType":404},{"size":399,"image":9035},{"width":401,"height":402},{"sys":9037,"fields":9040},{"id":9038,"createdAt":9039},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":9041,"slug":9042,"articleIntro":9041,"category":9043},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[9044],{"metadata":9045,"sys":9048,"fields":9055},{"tags":9046,"concepts":9047},[],[],{"space":9049,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9051,"publishedVersion":353,"revision":62,"contentType":9053,"locale":29},{"sys":9050},{"type":12,"linkType":13,"id":14},{"sys":9052},{"id":21,"type":12,"linkType":22},{"sys":9054},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9056,"metaTitle":363,"metaDescription":364,"mainTitle":9057,"subtitle":382,"heroImage":9072,"ctaButton":405,"ctaLink":406},[362],{"data":9058,"content":9059,"nodeType":74},{},[9060,9066],{"data":9061,"content":9062,"nodeType":78},{},[9063],{"data":9064,"marks":9065,"value":374,"nodeType":82},{},[],{"data":9067,"content":9068,"nodeType":87},{},[9069],{"data":9070,"marks":9071,"value":381,"nodeType":82},{},[],{"metadata":9073,"sys":9076,"fields":9081},{"tags":9074,"concepts":9075},[],[],{"space":9077,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9079,"publishedVersion":62,"revision":44,"locale":29},{"sys":9078},{"type":12,"linkType":13,"id":14},{"sys":9080},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9082},{"url":397,"details":9083,"fileName":403,"contentType":404},{"size":399,"image":9084},{"width":401,"height":402},{"sys":9086,"fields":9089},{"id":9087,"createdAt":9088},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":9090,"slug":9091,"articleIntro":-1,"category":9092},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[9093],{"metadata":9094,"sys":9097,"fields":9104},{"tags":9095,"concepts":9096},[],[],{"space":9098,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9100,"publishedVersion":353,"revision":62,"contentType":9102,"locale":29},{"sys":9099},{"type":12,"linkType":13,"id":14},{"sys":9101},{"id":21,"type":12,"linkType":22},{"sys":9103},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9105,"metaTitle":363,"metaDescription":364,"mainTitle":9106,"subtitle":382,"heroImage":9121,"ctaButton":405,"ctaLink":406},[362],{"data":9107,"content":9108,"nodeType":74},{},[9109,9115],{"data":9110,"content":9111,"nodeType":78},{},[9112],{"data":9113,"marks":9114,"value":374,"nodeType":82},{},[],{"data":9116,"content":9117,"nodeType":87},{},[9118],{"data":9119,"marks":9120,"value":381,"nodeType":82},{},[],{"metadata":9122,"sys":9125,"fields":9130},{"tags":9123,"concepts":9124},[],[],{"space":9126,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9128,"publishedVersion":62,"revision":44,"locale":29},{"sys":9127},{"type":12,"linkType":13,"id":14},{"sys":9129},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9131},{"url":397,"details":9132,"fileName":403,"contentType":404},{"size":399,"image":9133},{"width":401,"height":402},{"sys":9135,"fields":9138},{"id":9136,"createdAt":9137},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":9139,"slug":9140,"articleIntro":-1,"category":9141},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[9142],{"metadata":9143,"sys":9146,"fields":9153},{"tags":9144,"concepts":9145},[],[],{"space":9147,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9149,"publishedVersion":353,"revision":62,"contentType":9151,"locale":29},{"sys":9148},{"type":12,"linkType":13,"id":14},{"sys":9150},{"id":21,"type":12,"linkType":22},{"sys":9152},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9154,"metaTitle":363,"metaDescription":364,"mainTitle":9155,"subtitle":382,"heroImage":9170,"ctaButton":405,"ctaLink":406},[362],{"data":9156,"content":9157,"nodeType":74},{},[9158,9164],{"data":9159,"content":9160,"nodeType":78},{},[9161],{"data":9162,"marks":9163,"value":374,"nodeType":82},{},[],{"data":9165,"content":9166,"nodeType":87},{},[9167],{"data":9168,"marks":9169,"value":381,"nodeType":82},{},[],{"metadata":9171,"sys":9174,"fields":9179},{"tags":9172,"concepts":9173},[],[],{"space":9175,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9177,"publishedVersion":62,"revision":44,"locale":29},{"sys":9176},{"type":12,"linkType":13,"id":14},{"sys":9178},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9180},{"url":397,"details":9181,"fileName":403,"contentType":404},{"size":399,"image":9182},{"width":401,"height":402},{"sys":9184,"fields":9187},{"id":9185,"createdAt":9186},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":9188,"slug":9189,"articleIntro":-1,"category":9190},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[9191],{"metadata":9192,"sys":9195,"fields":9202},{"tags":9193,"concepts":9194},[],[],{"space":9196,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9198,"publishedVersion":353,"revision":62,"contentType":9200,"locale":29},{"sys":9197},{"type":12,"linkType":13,"id":14},{"sys":9199},{"id":21,"type":12,"linkType":22},{"sys":9201},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9203,"metaTitle":363,"metaDescription":364,"mainTitle":9204,"subtitle":382,"heroImage":9219,"ctaButton":405,"ctaLink":406},[362],{"data":9205,"content":9206,"nodeType":74},{},[9207,9213],{"data":9208,"content":9209,"nodeType":78},{},[9210],{"data":9211,"marks":9212,"value":374,"nodeType":82},{},[],{"data":9214,"content":9215,"nodeType":87},{},[9216],{"data":9217,"marks":9218,"value":381,"nodeType":82},{},[],{"metadata":9220,"sys":9223,"fields":9228},{"tags":9221,"concepts":9222},[],[],{"space":9224,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9226,"publishedVersion":62,"revision":44,"locale":29},{"sys":9225},{"type":12,"linkType":13,"id":14},{"sys":9227},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9229},{"url":397,"details":9230,"fileName":403,"contentType":404},{"size":399,"image":9231},{"width":401,"height":402},{"sys":9233,"fields":9236},{"id":9234,"createdAt":9235},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":9237,"slug":9238,"articleIntro":9237,"category":9239},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[9240],{"metadata":9241,"sys":9244,"fields":9251},{"tags":9242,"concepts":9243},[],[],{"space":9245,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9247,"publishedVersion":353,"revision":62,"contentType":9249,"locale":29},{"sys":9246},{"type":12,"linkType":13,"id":14},{"sys":9248},{"id":21,"type":12,"linkType":22},{"sys":9250},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9252,"metaTitle":363,"metaDescription":364,"mainTitle":9253,"subtitle":382,"heroImage":9268,"ctaButton":405,"ctaLink":406},[362],{"data":9254,"content":9255,"nodeType":74},{},[9256,9262],{"data":9257,"content":9258,"nodeType":78},{},[9259],{"data":9260,"marks":9261,"value":374,"nodeType":82},{},[],{"data":9263,"content":9264,"nodeType":87},{},[9265],{"data":9266,"marks":9267,"value":381,"nodeType":82},{},[],{"metadata":9269,"sys":9272,"fields":9277},{"tags":9270,"concepts":9271},[],[],{"space":9273,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9275,"publishedVersion":62,"revision":44,"locale":29},{"sys":9274},{"type":12,"linkType":13,"id":14},{"sys":9276},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9278},{"url":397,"details":9279,"fileName":403,"contentType":404},{"size":399,"image":9280},{"width":401,"height":402},{"sys":9282,"fields":9285},{"id":9283,"createdAt":9284},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":9286,"slug":9287,"articleIntro":9286,"category":9288},"72 - Production immobilisée","compte-72-production-immobilisee",[9289],{"metadata":9290,"sys":9293,"fields":9300},{"tags":9291,"concepts":9292},[],[],{"space":9294,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9296,"publishedVersion":353,"revision":62,"contentType":9298,"locale":29},{"sys":9295},{"type":12,"linkType":13,"id":14},{"sys":9297},{"id":21,"type":12,"linkType":22},{"sys":9299},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9301,"metaTitle":363,"metaDescription":364,"mainTitle":9302,"subtitle":382,"heroImage":9317,"ctaButton":405,"ctaLink":406},[362],{"data":9303,"content":9304,"nodeType":74},{},[9305,9311],{"data":9306,"content":9307,"nodeType":78},{},[9308],{"data":9309,"marks":9310,"value":374,"nodeType":82},{},[],{"data":9312,"content":9313,"nodeType":87},{},[9314],{"data":9315,"marks":9316,"value":381,"nodeType":82},{},[],{"metadata":9318,"sys":9321,"fields":9326},{"tags":9319,"concepts":9320},[],[],{"space":9322,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9324,"publishedVersion":62,"revision":44,"locale":29},{"sys":9323},{"type":12,"linkType":13,"id":14},{"sys":9325},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9327},{"url":397,"details":9328,"fileName":403,"contentType":404},{"size":399,"image":9329},{"width":401,"height":402},{"sys":9331,"fields":9334},{"id":9332,"createdAt":9333},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":9335,"slug":9336,"articleIntro":9335,"category":9337},"4686 - Charges à payer","compte-4686-charges-a-payer",[9338],{"metadata":9339,"sys":9342,"fields":9349},{"tags":9340,"concepts":9341},[],[],{"space":9343,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9345,"publishedVersion":353,"revision":62,"contentType":9347,"locale":29},{"sys":9344},{"type":12,"linkType":13,"id":14},{"sys":9346},{"id":21,"type":12,"linkType":22},{"sys":9348},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9350,"metaTitle":363,"metaDescription":364,"mainTitle":9351,"subtitle":382,"heroImage":9366,"ctaButton":405,"ctaLink":406},[362],{"data":9352,"content":9353,"nodeType":74},{},[9354,9360],{"data":9355,"content":9356,"nodeType":78},{},[9357],{"data":9358,"marks":9359,"value":374,"nodeType":82},{},[],{"data":9361,"content":9362,"nodeType":87},{},[9363],{"data":9364,"marks":9365,"value":381,"nodeType":82},{},[],{"metadata":9367,"sys":9370,"fields":9375},{"tags":9368,"concepts":9369},[],[],{"space":9371,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9373,"publishedVersion":62,"revision":44,"locale":29},{"sys":9372},{"type":12,"linkType":13,"id":14},{"sys":9374},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9376},{"url":397,"details":9377,"fileName":403,"contentType":404},{"size":399,"image":9378},{"width":401,"height":402},{"sys":9380,"fields":9383},{"id":9381,"createdAt":9382},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":9384,"slug":9385,"articleIntro":9386,"category":9387},"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.",[9388],{"metadata":9389,"sys":9392,"fields":9399},{"tags":9390,"concepts":9391},[],[],{"space":9393,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9395,"publishedVersion":353,"revision":62,"contentType":9397,"locale":29},{"sys":9394},{"type":12,"linkType":13,"id":14},{"sys":9396},{"id":21,"type":12,"linkType":22},{"sys":9398},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9400,"metaTitle":363,"metaDescription":364,"mainTitle":9401,"subtitle":382,"heroImage":9416,"ctaButton":405,"ctaLink":406},[362],{"data":9402,"content":9403,"nodeType":74},{},[9404,9410],{"data":9405,"content":9406,"nodeType":78},{},[9407],{"data":9408,"marks":9409,"value":374,"nodeType":82},{},[],{"data":9411,"content":9412,"nodeType":87},{},[9413],{"data":9414,"marks":9415,"value":381,"nodeType":82},{},[],{"metadata":9417,"sys":9420,"fields":9425},{"tags":9418,"concepts":9419},[],[],{"space":9421,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9423,"publishedVersion":62,"revision":44,"locale":29},{"sys":9422},{"type":12,"linkType":13,"id":14},{"sys":9424},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9426},{"url":397,"details":9427,"fileName":403,"contentType":404},{"size":399,"image":9428},{"width":401,"height":402},{"sys":9430,"fields":9433},{"id":9431,"createdAt":9432},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":9434,"slug":9435,"articleIntro":-1,"category":9436},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[9437],{"metadata":9438,"sys":9441,"fields":9448},{"tags":9439,"concepts":9440},[],[],{"space":9442,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9444,"publishedVersion":353,"revision":62,"contentType":9446,"locale":29},{"sys":9443},{"type":12,"linkType":13,"id":14},{"sys":9445},{"id":21,"type":12,"linkType":22},{"sys":9447},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9449,"metaTitle":363,"metaDescription":364,"mainTitle":9450,"subtitle":382,"heroImage":9465,"ctaButton":405,"ctaLink":406},[362],{"data":9451,"content":9452,"nodeType":74},{},[9453,9459],{"data":9454,"content":9455,"nodeType":78},{},[9456],{"data":9457,"marks":9458,"value":374,"nodeType":82},{},[],{"data":9460,"content":9461,"nodeType":87},{},[9462],{"data":9463,"marks":9464,"value":381,"nodeType":82},{},[],{"metadata":9466,"sys":9469,"fields":9474},{"tags":9467,"concepts":9468},[],[],{"space":9470,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9472,"publishedVersion":62,"revision":44,"locale":29},{"sys":9471},{"type":12,"linkType":13,"id":14},{"sys":9473},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9475},{"url":397,"details":9476,"fileName":403,"contentType":404},{"size":399,"image":9477},{"width":401,"height":402},{"sys":9479,"fields":9482},{"id":9480,"createdAt":9481},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":9483,"slug":9484,"articleIntro":9485,"category":9486},"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",[9487],{"metadata":9488,"sys":9491,"fields":9498},{"tags":9489,"concepts":9490},[],[],{"space":9492,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9494,"publishedVersion":353,"revision":62,"contentType":9496,"locale":29},{"sys":9493},{"type":12,"linkType":13,"id":14},{"sys":9495},{"id":21,"type":12,"linkType":22},{"sys":9497},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9499,"metaTitle":363,"metaDescription":364,"mainTitle":9500,"subtitle":382,"heroImage":9515,"ctaButton":405,"ctaLink":406},[362],{"data":9501,"content":9502,"nodeType":74},{},[9503,9509],{"data":9504,"content":9505,"nodeType":78},{},[9506],{"data":9507,"marks":9508,"value":374,"nodeType":82},{},[],{"data":9510,"content":9511,"nodeType":87},{},[9512],{"data":9513,"marks":9514,"value":381,"nodeType":82},{},[],{"metadata":9516,"sys":9519,"fields":9524},{"tags":9517,"concepts":9518},[],[],{"space":9520,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9522,"publishedVersion":62,"revision":44,"locale":29},{"sys":9521},{"type":12,"linkType":13,"id":14},{"sys":9523},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9525},{"url":397,"details":9526,"fileName":403,"contentType":404},{"size":399,"image":9527},{"width":401,"height":402},{"sys":9529,"fields":9532},{"id":9530,"createdAt":9531},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":9533,"slug":9534,"articleIntro":9533,"category":9535},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[9536],{"metadata":9537,"sys":9540,"fields":9547},{"tags":9538,"concepts":9539},[],[],{"space":9541,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9543,"publishedVersion":353,"revision":62,"contentType":9545,"locale":29},{"sys":9542},{"type":12,"linkType":13,"id":14},{"sys":9544},{"id":21,"type":12,"linkType":22},{"sys":9546},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9548,"metaTitle":363,"metaDescription":364,"mainTitle":9549,"subtitle":382,"heroImage":9564,"ctaButton":405,"ctaLink":406},[362],{"data":9550,"content":9551,"nodeType":74},{},[9552,9558],{"data":9553,"content":9554,"nodeType":78},{},[9555],{"data":9556,"marks":9557,"value":374,"nodeType":82},{},[],{"data":9559,"content":9560,"nodeType":87},{},[9561],{"data":9562,"marks":9563,"value":381,"nodeType":82},{},[],{"metadata":9565,"sys":9568,"fields":9573},{"tags":9566,"concepts":9567},[],[],{"space":9569,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9571,"publishedVersion":62,"revision":44,"locale":29},{"sys":9570},{"type":12,"linkType":13,"id":14},{"sys":9572},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9574},{"url":397,"details":9575,"fileName":403,"contentType":404},{"size":399,"image":9576},{"width":401,"height":402},{"sys":9578,"fields":9581},{"id":9579,"createdAt":9580},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":9582,"slug":9583,"articleIntro":9582,"category":9584},"2313 - Constructions","compte-2313-constructions",[9585],{"metadata":9586,"sys":9589,"fields":9596},{"tags":9587,"concepts":9588},[],[],{"space":9590,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9592,"publishedVersion":353,"revision":62,"contentType":9594,"locale":29},{"sys":9591},{"type":12,"linkType":13,"id":14},{"sys":9593},{"id":21,"type":12,"linkType":22},{"sys":9595},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9597,"metaTitle":363,"metaDescription":364,"mainTitle":9598,"subtitle":382,"heroImage":9613,"ctaButton":405,"ctaLink":406},[362],{"data":9599,"content":9600,"nodeType":74},{},[9601,9607],{"data":9602,"content":9603,"nodeType":78},{},[9604],{"data":9605,"marks":9606,"value":374,"nodeType":82},{},[],{"data":9608,"content":9609,"nodeType":87},{},[9610],{"data":9611,"marks":9612,"value":381,"nodeType":82},{},[],{"metadata":9614,"sys":9617,"fields":9622},{"tags":9615,"concepts":9616},[],[],{"space":9618,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9620,"publishedVersion":62,"revision":44,"locale":29},{"sys":9619},{"type":12,"linkType":13,"id":14},{"sys":9621},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9623},{"url":397,"details":9624,"fileName":403,"contentType":404},{"size":399,"image":9625},{"width":401,"height":402},{"sys":9627,"fields":9630},{"id":9628,"createdAt":9629},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":9631,"slug":9632,"articleIntro":9631,"category":9633},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[9634],{"metadata":9635,"sys":9638,"fields":9645},{"tags":9636,"concepts":9637},[],[],{"space":9639,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9641,"publishedVersion":353,"revision":62,"contentType":9643,"locale":29},{"sys":9640},{"type":12,"linkType":13,"id":14},{"sys":9642},{"id":21,"type":12,"linkType":22},{"sys":9644},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9646,"metaTitle":363,"metaDescription":364,"mainTitle":9647,"subtitle":382,"heroImage":9662,"ctaButton":405,"ctaLink":406},[362],{"data":9648,"content":9649,"nodeType":74},{},[9650,9656],{"data":9651,"content":9652,"nodeType":78},{},[9653],{"data":9654,"marks":9655,"value":374,"nodeType":82},{},[],{"data":9657,"content":9658,"nodeType":87},{},[9659],{"data":9660,"marks":9661,"value":381,"nodeType":82},{},[],{"metadata":9663,"sys":9666,"fields":9671},{"tags":9664,"concepts":9665},[],[],{"space":9667,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9669,"publishedVersion":62,"revision":44,"locale":29},{"sys":9668},{"type":12,"linkType":13,"id":14},{"sys":9670},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9672},{"url":397,"details":9673,"fileName":403,"contentType":404},{"size":399,"image":9674},{"width":401,"height":402},{"sys":9676,"fields":9679},{"id":9677,"createdAt":9678},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":9680,"slug":9681,"articleIntro":9680,"category":9682},"2185 - Cheptel","compte-2185-cheptel",[9683],{"metadata":9684,"sys":9687,"fields":9694},{"tags":9685,"concepts":9686},[],[],{"space":9688,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9690,"publishedVersion":353,"revision":62,"contentType":9692,"locale":29},{"sys":9689},{"type":12,"linkType":13,"id":14},{"sys":9691},{"id":21,"type":12,"linkType":22},{"sys":9693},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9695,"metaTitle":363,"metaDescription":364,"mainTitle":9696,"subtitle":382,"heroImage":9711,"ctaButton":405,"ctaLink":406},[362],{"data":9697,"content":9698,"nodeType":74},{},[9699,9705],{"data":9700,"content":9701,"nodeType":78},{},[9702],{"data":9703,"marks":9704,"value":374,"nodeType":82},{},[],{"data":9706,"content":9707,"nodeType":87},{},[9708],{"data":9709,"marks":9710,"value":381,"nodeType":82},{},[],{"metadata":9712,"sys":9715,"fields":9720},{"tags":9713,"concepts":9714},[],[],{"space":9716,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9718,"publishedVersion":62,"revision":44,"locale":29},{"sys":9717},{"type":12,"linkType":13,"id":14},{"sys":9719},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9721},{"url":397,"details":9722,"fileName":403,"contentType":404},{"size":399,"image":9723},{"width":401,"height":402},{"sys":9725,"fields":9728},{"id":9726,"createdAt":9727},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":9729,"slug":9730,"articleIntro":-1,"category":9731},"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",[9732],{"metadata":9733,"sys":9736,"fields":9743},{"tags":9734,"concepts":9735},[],[],{"space":9737,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9739,"publishedVersion":353,"revision":62,"contentType":9741,"locale":29},{"sys":9738},{"type":12,"linkType":13,"id":14},{"sys":9740},{"id":21,"type":12,"linkType":22},{"sys":9742},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9744,"metaTitle":363,"metaDescription":364,"mainTitle":9745,"subtitle":382,"heroImage":9760,"ctaButton":405,"ctaLink":406},[362],{"data":9746,"content":9747,"nodeType":74},{},[9748,9754],{"data":9749,"content":9750,"nodeType":78},{},[9751],{"data":9752,"marks":9753,"value":374,"nodeType":82},{},[],{"data":9755,"content":9756,"nodeType":87},{},[9757],{"data":9758,"marks":9759,"value":381,"nodeType":82},{},[],{"metadata":9761,"sys":9764,"fields":9769},{"tags":9762,"concepts":9763},[],[],{"space":9765,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9767,"publishedVersion":62,"revision":44,"locale":29},{"sys":9766},{"type":12,"linkType":13,"id":14},{"sys":9768},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9770},{"url":397,"details":9771,"fileName":403,"contentType":404},{"size":399,"image":9772},{"width":401,"height":402},{"sys":9774,"fields":9777},{"id":9775,"createdAt":9776},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":9778,"slug":9779,"articleIntro":9778,"category":9780},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[9781],{"metadata":9782,"sys":9785,"fields":9792},{"tags":9783,"concepts":9784},[],[],{"space":9786,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9788,"publishedVersion":353,"revision":62,"contentType":9790,"locale":29},{"sys":9787},{"type":12,"linkType":13,"id":14},{"sys":9789},{"id":21,"type":12,"linkType":22},{"sys":9791},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9793,"metaTitle":363,"metaDescription":364,"mainTitle":9794,"subtitle":382,"heroImage":9809,"ctaButton":405,"ctaLink":406},[362],{"data":9795,"content":9796,"nodeType":74},{},[9797,9803],{"data":9798,"content":9799,"nodeType":78},{},[9800],{"data":9801,"marks":9802,"value":374,"nodeType":82},{},[],{"data":9804,"content":9805,"nodeType":87},{},[9806],{"data":9807,"marks":9808,"value":381,"nodeType":82},{},[],{"metadata":9810,"sys":9813,"fields":9818},{"tags":9811,"concepts":9812},[],[],{"space":9814,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9816,"publishedVersion":62,"revision":44,"locale":29},{"sys":9815},{"type":12,"linkType":13,"id":14},{"sys":9817},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9819},{"url":397,"details":9820,"fileName":403,"contentType":404},{"size":399,"image":9821},{"width":401,"height":402},{"sys":9823,"fields":9826},{"id":9824,"createdAt":9825},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":9827,"slug":9828,"articleIntro":9827,"category":9829},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[9830],{"metadata":9831,"sys":9834,"fields":9841},{"tags":9832,"concepts":9833},[],[],{"space":9835,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9837,"publishedVersion":353,"revision":62,"contentType":9839,"locale":29},{"sys":9836},{"type":12,"linkType":13,"id":14},{"sys":9838},{"id":21,"type":12,"linkType":22},{"sys":9840},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9842,"metaTitle":363,"metaDescription":364,"mainTitle":9843,"subtitle":382,"heroImage":9858,"ctaButton":405,"ctaLink":406},[362],{"data":9844,"content":9845,"nodeType":74},{},[9846,9852],{"data":9847,"content":9848,"nodeType":78},{},[9849],{"data":9850,"marks":9851,"value":374,"nodeType":82},{},[],{"data":9853,"content":9854,"nodeType":87},{},[9855],{"data":9856,"marks":9857,"value":381,"nodeType":82},{},[],{"metadata":9859,"sys":9862,"fields":9867},{"tags":9860,"concepts":9861},[],[],{"space":9863,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9865,"publishedVersion":62,"revision":44,"locale":29},{"sys":9864},{"type":12,"linkType":13,"id":14},{"sys":9866},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9868},{"url":397,"details":9869,"fileName":403,"contentType":404},{"size":399,"image":9870},{"width":401,"height":402},{"sys":9872,"fields":9875},{"id":9873,"createdAt":9874},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":9876,"slug":9877,"articleIntro":9876,"category":9878},"68174 - Créances","compte-68174-creances",[9879],{"metadata":9880,"sys":9883,"fields":9890},{"tags":9881,"concepts":9882},[],[],{"space":9884,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9886,"publishedVersion":353,"revision":62,"contentType":9888,"locale":29},{"sys":9885},{"type":12,"linkType":13,"id":14},{"sys":9887},{"id":21,"type":12,"linkType":22},{"sys":9889},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9891,"metaTitle":363,"metaDescription":364,"mainTitle":9892,"subtitle":382,"heroImage":9907,"ctaButton":405,"ctaLink":406},[362],{"data":9893,"content":9894,"nodeType":74},{},[9895,9901],{"data":9896,"content":9897,"nodeType":78},{},[9898],{"data":9899,"marks":9900,"value":374,"nodeType":82},{},[],{"data":9902,"content":9903,"nodeType":87},{},[9904],{"data":9905,"marks":9906,"value":381,"nodeType":82},{},[],{"metadata":9908,"sys":9911,"fields":9916},{"tags":9909,"concepts":9910},[],[],{"space":9912,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9914,"publishedVersion":62,"revision":44,"locale":29},{"sys":9913},{"type":12,"linkType":13,"id":14},{"sys":9915},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9917},{"url":397,"details":9918,"fileName":403,"contentType":404},{"size":399,"image":9919},{"width":401,"height":402},{"sys":9921,"fields":9924},{"id":9922,"createdAt":9923},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":9925,"slug":9926,"articleIntro":9925,"category":9927},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[9928],{"metadata":9929,"sys":9932,"fields":9939},{"tags":9930,"concepts":9931},[],[],{"space":9933,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9935,"publishedVersion":353,"revision":62,"contentType":9937,"locale":29},{"sys":9934},{"type":12,"linkType":13,"id":14},{"sys":9936},{"id":21,"type":12,"linkType":22},{"sys":9938},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9940,"metaTitle":363,"metaDescription":364,"mainTitle":9941,"subtitle":382,"heroImage":9956,"ctaButton":405,"ctaLink":406},[362],{"data":9942,"content":9943,"nodeType":74},{},[9944,9950],{"data":9945,"content":9946,"nodeType":78},{},[9947],{"data":9948,"marks":9949,"value":374,"nodeType":82},{},[],{"data":9951,"content":9952,"nodeType":87},{},[9953],{"data":9954,"marks":9955,"value":381,"nodeType":82},{},[],{"metadata":9957,"sys":9960,"fields":9965},{"tags":9958,"concepts":9959},[],[],{"space":9961,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":9963,"publishedVersion":62,"revision":44,"locale":29},{"sys":9962},{"type":12,"linkType":13,"id":14},{"sys":9964},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":9966},{"url":397,"details":9967,"fileName":403,"contentType":404},{"size":399,"image":9968},{"width":401,"height":402},{"sys":9970,"fields":9973},{"id":9971,"createdAt":9972},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":9974,"slug":9975,"articleIntro":9974,"category":9976},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[9977],{"metadata":9978,"sys":9981,"fields":9988},{"tags":9979,"concepts":9980},[],[],{"space":9982,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":9984,"publishedVersion":353,"revision":62,"contentType":9986,"locale":29},{"sys":9983},{"type":12,"linkType":13,"id":14},{"sys":9985},{"id":21,"type":12,"linkType":22},{"sys":9987},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":9989,"metaTitle":363,"metaDescription":364,"mainTitle":9990,"subtitle":382,"heroImage":10005,"ctaButton":405,"ctaLink":406},[362],{"data":9991,"content":9992,"nodeType":74},{},[9993,9999],{"data":9994,"content":9995,"nodeType":78},{},[9996],{"data":9997,"marks":9998,"value":374,"nodeType":82},{},[],{"data":10000,"content":10001,"nodeType":87},{},[10002],{"data":10003,"marks":10004,"value":381,"nodeType":82},{},[],{"metadata":10006,"sys":10009,"fields":10014},{"tags":10007,"concepts":10008},[],[],{"space":10010,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10012,"publishedVersion":62,"revision":44,"locale":29},{"sys":10011},{"type":12,"linkType":13,"id":14},{"sys":10013},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10015},{"url":397,"details":10016,"fileName":403,"contentType":404},{"size":399,"image":10017},{"width":401,"height":402},{"sys":10019,"fields":10022},{"id":10020,"createdAt":10021},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":10023,"slug":10024,"articleIntro":10023,"category":10025},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[10026],{"metadata":10027,"sys":10030,"fields":10037},{"tags":10028,"concepts":10029},[],[],{"space":10031,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10033,"publishedVersion":353,"revision":62,"contentType":10035,"locale":29},{"sys":10032},{"type":12,"linkType":13,"id":14},{"sys":10034},{"id":21,"type":12,"linkType":22},{"sys":10036},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10038,"metaTitle":363,"metaDescription":364,"mainTitle":10039,"subtitle":382,"heroImage":10054,"ctaButton":405,"ctaLink":406},[362],{"data":10040,"content":10041,"nodeType":74},{},[10042,10048],{"data":10043,"content":10044,"nodeType":78},{},[10045],{"data":10046,"marks":10047,"value":374,"nodeType":82},{},[],{"data":10049,"content":10050,"nodeType":87},{},[10051],{"data":10052,"marks":10053,"value":381,"nodeType":82},{},[],{"metadata":10055,"sys":10058,"fields":10063},{"tags":10056,"concepts":10057},[],[],{"space":10059,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10061,"publishedVersion":62,"revision":44,"locale":29},{"sys":10060},{"type":12,"linkType":13,"id":14},{"sys":10062},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10064},{"url":397,"details":10065,"fileName":403,"contentType":404},{"size":399,"image":10066},{"width":401,"height":402},{"sys":10068,"fields":10071},{"id":10069,"createdAt":10070},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":10072,"slug":10073,"articleIntro":10072,"category":10074},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[10075],{"metadata":10076,"sys":10079,"fields":10086},{"tags":10077,"concepts":10078},[],[],{"space":10080,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10082,"publishedVersion":353,"revision":62,"contentType":10084,"locale":29},{"sys":10081},{"type":12,"linkType":13,"id":14},{"sys":10083},{"id":21,"type":12,"linkType":22},{"sys":10085},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10087,"metaTitle":363,"metaDescription":364,"mainTitle":10088,"subtitle":382,"heroImage":10103,"ctaButton":405,"ctaLink":406},[362],{"data":10089,"content":10090,"nodeType":74},{},[10091,10097],{"data":10092,"content":10093,"nodeType":78},{},[10094],{"data":10095,"marks":10096,"value":374,"nodeType":82},{},[],{"data":10098,"content":10099,"nodeType":87},{},[10100],{"data":10101,"marks":10102,"value":381,"nodeType":82},{},[],{"metadata":10104,"sys":10107,"fields":10112},{"tags":10105,"concepts":10106},[],[],{"space":10108,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10110,"publishedVersion":62,"revision":44,"locale":29},{"sys":10109},{"type":12,"linkType":13,"id":14},{"sys":10111},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10113},{"url":397,"details":10114,"fileName":403,"contentType":404},{"size":399,"image":10115},{"width":401,"height":402},{"sys":10117,"fields":10120},{"id":10118,"createdAt":10119},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":10121,"slug":10122,"articleIntro":10121,"category":10123},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[10124],{"metadata":10125,"sys":10128,"fields":10135},{"tags":10126,"concepts":10127},[],[],{"space":10129,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10131,"publishedVersion":353,"revision":62,"contentType":10133,"locale":29},{"sys":10130},{"type":12,"linkType":13,"id":14},{"sys":10132},{"id":21,"type":12,"linkType":22},{"sys":10134},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10136,"metaTitle":363,"metaDescription":364,"mainTitle":10137,"subtitle":382,"heroImage":10152,"ctaButton":405,"ctaLink":406},[362],{"data":10138,"content":10139,"nodeType":74},{},[10140,10146],{"data":10141,"content":10142,"nodeType":78},{},[10143],{"data":10144,"marks":10145,"value":374,"nodeType":82},{},[],{"data":10147,"content":10148,"nodeType":87},{},[10149],{"data":10150,"marks":10151,"value":381,"nodeType":82},{},[],{"metadata":10153,"sys":10156,"fields":10161},{"tags":10154,"concepts":10155},[],[],{"space":10157,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10159,"publishedVersion":62,"revision":44,"locale":29},{"sys":10158},{"type":12,"linkType":13,"id":14},{"sys":10160},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10162},{"url":397,"details":10163,"fileName":403,"contentType":404},{"size":399,"image":10164},{"width":401,"height":402},{"sys":10166,"fields":10169},{"id":10167,"createdAt":10168},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":10170,"slug":10171,"articleIntro":10170,"category":10172},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[10173],{"metadata":10174,"sys":10177,"fields":10184},{"tags":10175,"concepts":10176},[],[],{"space":10178,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10180,"publishedVersion":353,"revision":62,"contentType":10182,"locale":29},{"sys":10179},{"type":12,"linkType":13,"id":14},{"sys":10181},{"id":21,"type":12,"linkType":22},{"sys":10183},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10185,"metaTitle":363,"metaDescription":364,"mainTitle":10186,"subtitle":382,"heroImage":10201,"ctaButton":405,"ctaLink":406},[362],{"data":10187,"content":10188,"nodeType":74},{},[10189,10195],{"data":10190,"content":10191,"nodeType":78},{},[10192],{"data":10193,"marks":10194,"value":374,"nodeType":82},{},[],{"data":10196,"content":10197,"nodeType":87},{},[10198],{"data":10199,"marks":10200,"value":381,"nodeType":82},{},[],{"metadata":10202,"sys":10205,"fields":10210},{"tags":10203,"concepts":10204},[],[],{"space":10206,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10208,"publishedVersion":62,"revision":44,"locale":29},{"sys":10207},{"type":12,"linkType":13,"id":14},{"sys":10209},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10211},{"url":397,"details":10212,"fileName":403,"contentType":404},{"size":399,"image":10213},{"width":401,"height":402},{"sys":10215,"fields":10218},{"id":10216,"createdAt":10217},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":10219,"slug":10220,"articleIntro":10219,"category":10221},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[10222],{"metadata":10223,"sys":10226,"fields":10233},{"tags":10224,"concepts":10225},[],[],{"space":10227,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10229,"publishedVersion":353,"revision":62,"contentType":10231,"locale":29},{"sys":10228},{"type":12,"linkType":13,"id":14},{"sys":10230},{"id":21,"type":12,"linkType":22},{"sys":10232},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10234,"metaTitle":363,"metaDescription":364,"mainTitle":10235,"subtitle":382,"heroImage":10250,"ctaButton":405,"ctaLink":406},[362],{"data":10236,"content":10237,"nodeType":74},{},[10238,10244],{"data":10239,"content":10240,"nodeType":78},{},[10241],{"data":10242,"marks":10243,"value":374,"nodeType":82},{},[],{"data":10245,"content":10246,"nodeType":87},{},[10247],{"data":10248,"marks":10249,"value":381,"nodeType":82},{},[],{"metadata":10251,"sys":10254,"fields":10259},{"tags":10252,"concepts":10253},[],[],{"space":10255,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10257,"publishedVersion":62,"revision":44,"locale":29},{"sys":10256},{"type":12,"linkType":13,"id":14},{"sys":10258},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10260},{"url":397,"details":10261,"fileName":403,"contentType":404},{"size":399,"image":10262},{"width":401,"height":402},{"sys":10264,"fields":10267},{"id":10265,"createdAt":10266},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":10268,"slug":10269,"articleIntro":10268,"category":10270},"618 - Divers","compte-618-divers",[10271],{"metadata":10272,"sys":10275,"fields":10282},{"tags":10273,"concepts":10274},[],[],{"space":10276,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10278,"publishedVersion":353,"revision":62,"contentType":10280,"locale":29},{"sys":10277},{"type":12,"linkType":13,"id":14},{"sys":10279},{"id":21,"type":12,"linkType":22},{"sys":10281},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10283,"metaTitle":363,"metaDescription":364,"mainTitle":10284,"subtitle":382,"heroImage":10299,"ctaButton":405,"ctaLink":406},[362],{"data":10285,"content":10286,"nodeType":74},{},[10287,10293],{"data":10288,"content":10289,"nodeType":78},{},[10290],{"data":10291,"marks":10292,"value":374,"nodeType":82},{},[],{"data":10294,"content":10295,"nodeType":87},{},[10296],{"data":10297,"marks":10298,"value":381,"nodeType":82},{},[],{"metadata":10300,"sys":10303,"fields":10308},{"tags":10301,"concepts":10302},[],[],{"space":10304,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10306,"publishedVersion":62,"revision":44,"locale":29},{"sys":10305},{"type":12,"linkType":13,"id":14},{"sys":10307},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10309},{"url":397,"details":10310,"fileName":403,"contentType":404},{"size":399,"image":10311},{"width":401,"height":402},{"sys":10313,"fields":10316},{"id":10314,"createdAt":10315},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":10317,"slug":10318,"articleIntro":10317,"category":10319},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[10320],{"metadata":10321,"sys":10324,"fields":10331},{"tags":10322,"concepts":10323},[],[],{"space":10325,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10327,"publishedVersion":353,"revision":62,"contentType":10329,"locale":29},{"sys":10326},{"type":12,"linkType":13,"id":14},{"sys":10328},{"id":21,"type":12,"linkType":22},{"sys":10330},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10332,"metaTitle":363,"metaDescription":364,"mainTitle":10333,"subtitle":382,"heroImage":10348,"ctaButton":405,"ctaLink":406},[362],{"data":10334,"content":10335,"nodeType":74},{},[10336,10342],{"data":10337,"content":10338,"nodeType":78},{},[10339],{"data":10340,"marks":10341,"value":374,"nodeType":82},{},[],{"data":10343,"content":10344,"nodeType":87},{},[10345],{"data":10346,"marks":10347,"value":381,"nodeType":82},{},[],{"metadata":10349,"sys":10352,"fields":10357},{"tags":10350,"concepts":10351},[],[],{"space":10353,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10355,"publishedVersion":62,"revision":44,"locale":29},{"sys":10354},{"type":12,"linkType":13,"id":14},{"sys":10356},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10358},{"url":397,"details":10359,"fileName":403,"contentType":404},{"size":399,"image":10360},{"width":401,"height":402},{"sys":10362,"fields":10365},{"id":10363,"createdAt":10364},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":10366,"slug":10367,"articleIntro":10366,"category":10368},"2611 - Actions","compte-2611-actions",[10369],{"metadata":10370,"sys":10373,"fields":10380},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10376,"publishedVersion":353,"revision":62,"contentType":10378,"locale":29},{"sys":10375},{"type":12,"linkType":13,"id":14},{"sys":10377},{"id":21,"type":12,"linkType":22},{"sys":10379},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10381,"metaTitle":363,"metaDescription":364,"mainTitle":10382,"subtitle":382,"heroImage":10397,"ctaButton":405,"ctaLink":406},[362],{"data":10383,"content":10384,"nodeType":74},{},[10385,10391],{"data":10386,"content":10387,"nodeType":78},{},[10388],{"data":10389,"marks":10390,"value":374,"nodeType":82},{},[],{"data":10392,"content":10393,"nodeType":87},{},[10394],{"data":10395,"marks":10396,"value":381,"nodeType":82},{},[],{"metadata":10398,"sys":10401,"fields":10406},{"tags":10399,"concepts":10400},[],[],{"space":10402,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10404,"publishedVersion":62,"revision":44,"locale":29},{"sys":10403},{"type":12,"linkType":13,"id":14},{"sys":10405},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10407},{"url":397,"details":10408,"fileName":403,"contentType":404},{"size":399,"image":10409},{"width":401,"height":402},{"sys":10411,"fields":10414},{"id":10412,"createdAt":10413},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":10415,"slug":10416,"articleIntro":10415,"category":10417},"6232 - Echantillons","compte-6232-echantillons",[10418],{"metadata":10419,"sys":10422,"fields":10429},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10425,"publishedVersion":353,"revision":62,"contentType":10427,"locale":29},{"sys":10424},{"type":12,"linkType":13,"id":14},{"sys":10426},{"id":21,"type":12,"linkType":22},{"sys":10428},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10430,"metaTitle":363,"metaDescription":364,"mainTitle":10431,"subtitle":382,"heroImage":10446,"ctaButton":405,"ctaLink":406},[362],{"data":10432,"content":10433,"nodeType":74},{},[10434,10440],{"data":10435,"content":10436,"nodeType":78},{},[10437],{"data":10438,"marks":10439,"value":374,"nodeType":82},{},[],{"data":10441,"content":10442,"nodeType":87},{},[10443],{"data":10444,"marks":10445,"value":381,"nodeType":82},{},[],{"metadata":10447,"sys":10450,"fields":10455},{"tags":10448,"concepts":10449},[],[],{"space":10451,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10453,"publishedVersion":62,"revision":44,"locale":29},{"sys":10452},{"type":12,"linkType":13,"id":14},{"sys":10454},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10456},{"url":397,"details":10457,"fileName":403,"contentType":404},{"size":399,"image":10458},{"width":401,"height":402},{"sys":10460,"fields":10463},{"id":10461,"createdAt":10462},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":10464,"slug":10465,"articleIntro":10464,"category":10466},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[10467],{"metadata":10468,"sys":10471,"fields":10478},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10474,"publishedVersion":353,"revision":62,"contentType":10476,"locale":29},{"sys":10473},{"type":12,"linkType":13,"id":14},{"sys":10475},{"id":21,"type":12,"linkType":22},{"sys":10477},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10479,"metaTitle":363,"metaDescription":364,"mainTitle":10480,"subtitle":382,"heroImage":10495,"ctaButton":405,"ctaLink":406},[362],{"data":10481,"content":10482,"nodeType":74},{},[10483,10489],{"data":10484,"content":10485,"nodeType":78},{},[10486],{"data":10487,"marks":10488,"value":374,"nodeType":82},{},[],{"data":10490,"content":10491,"nodeType":87},{},[10492],{"data":10493,"marks":10494,"value":381,"nodeType":82},{},[],{"metadata":10496,"sys":10499,"fields":10504},{"tags":10497,"concepts":10498},[],[],{"space":10500,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10502,"publishedVersion":62,"revision":44,"locale":29},{"sys":10501},{"type":12,"linkType":13,"id":14},{"sys":10503},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10505},{"url":397,"details":10506,"fileName":403,"contentType":404},{"size":399,"image":10507},{"width":401,"height":402},{"sys":10509,"fields":10512},{"id":10510,"createdAt":10511},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":10513,"slug":10514,"articleIntro":-1,"category":10515},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[10516],{"metadata":10517,"sys":10520,"fields":10527},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10523,"publishedVersion":353,"revision":62,"contentType":10525,"locale":29},{"sys":10522},{"type":12,"linkType":13,"id":14},{"sys":10524},{"id":21,"type":12,"linkType":22},{"sys":10526},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10528,"metaTitle":363,"metaDescription":364,"mainTitle":10529,"subtitle":382,"heroImage":10544,"ctaButton":405,"ctaLink":406},[362],{"data":10530,"content":10531,"nodeType":74},{},[10532,10538],{"data":10533,"content":10534,"nodeType":78},{},[10535],{"data":10536,"marks":10537,"value":374,"nodeType":82},{},[],{"data":10539,"content":10540,"nodeType":87},{},[10541],{"data":10542,"marks":10543,"value":381,"nodeType":82},{},[],{"metadata":10545,"sys":10548,"fields":10553},{"tags":10546,"concepts":10547},[],[],{"space":10549,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10551,"publishedVersion":62,"revision":44,"locale":29},{"sys":10550},{"type":12,"linkType":13,"id":14},{"sys":10552},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10554},{"url":397,"details":10555,"fileName":403,"contentType":404},{"size":399,"image":10556},{"width":401,"height":402},{"sys":10558,"fields":10561},{"id":10559,"createdAt":10560},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":10562,"slug":10563,"articleIntro":-1,"category":10564},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[10565],{"metadata":10566,"sys":10569,"fields":10576},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10572,"publishedVersion":353,"revision":62,"contentType":10574,"locale":29},{"sys":10571},{"type":12,"linkType":13,"id":14},{"sys":10573},{"id":21,"type":12,"linkType":22},{"sys":10575},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10577,"metaTitle":363,"metaDescription":364,"mainTitle":10578,"subtitle":382,"heroImage":10593,"ctaButton":405,"ctaLink":406},[362],{"data":10579,"content":10580,"nodeType":74},{},[10581,10587],{"data":10582,"content":10583,"nodeType":78},{},[10584],{"data":10585,"marks":10586,"value":374,"nodeType":82},{},[],{"data":10588,"content":10589,"nodeType":87},{},[10590],{"data":10591,"marks":10592,"value":381,"nodeType":82},{},[],{"metadata":10594,"sys":10597,"fields":10602},{"tags":10595,"concepts":10596},[],[],{"space":10598,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10600,"publishedVersion":62,"revision":44,"locale":29},{"sys":10599},{"type":12,"linkType":13,"id":14},{"sys":10601},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10603},{"url":397,"details":10604,"fileName":403,"contentType":404},{"size":399,"image":10605},{"width":401,"height":402},{"sys":10607,"fields":10610},{"id":10608,"createdAt":10609},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":10611,"slug":10612,"articleIntro":10611,"category":10613},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[10614],{"metadata":10615,"sys":10618,"fields":10625},{"tags":10616,"concepts":10617},[],[],{"space":10619,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10621,"publishedVersion":353,"revision":62,"contentType":10623,"locale":29},{"sys":10620},{"type":12,"linkType":13,"id":14},{"sys":10622},{"id":21,"type":12,"linkType":22},{"sys":10624},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10626,"metaTitle":363,"metaDescription":364,"mainTitle":10627,"subtitle":382,"heroImage":10642,"ctaButton":405,"ctaLink":406},[362],{"data":10628,"content":10629,"nodeType":74},{},[10630,10636],{"data":10631,"content":10632,"nodeType":78},{},[10633],{"data":10634,"marks":10635,"value":374,"nodeType":82},{},[],{"data":10637,"content":10638,"nodeType":87},{},[10639],{"data":10640,"marks":10641,"value":381,"nodeType":82},{},[],{"metadata":10643,"sys":10646,"fields":10651},{"tags":10644,"concepts":10645},[],[],{"space":10647,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10649,"publishedVersion":62,"revision":44,"locale":29},{"sys":10648},{"type":12,"linkType":13,"id":14},{"sys":10650},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10652},{"url":397,"details":10653,"fileName":403,"contentType":404},{"size":399,"image":10654},{"width":401,"height":402},{"sys":10656,"fields":10659},{"id":10657,"createdAt":10658},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":10660,"slug":10661,"articleIntro":10660,"category":10662},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[10663],{"metadata":10664,"sys":10667,"fields":10674},{"tags":10665,"concepts":10666},[],[],{"space":10668,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10670,"publishedVersion":353,"revision":62,"contentType":10672,"locale":29},{"sys":10669},{"type":12,"linkType":13,"id":14},{"sys":10671},{"id":21,"type":12,"linkType":22},{"sys":10673},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10675,"metaTitle":363,"metaDescription":364,"mainTitle":10676,"subtitle":382,"heroImage":10691,"ctaButton":405,"ctaLink":406},[362],{"data":10677,"content":10678,"nodeType":74},{},[10679,10685],{"data":10680,"content":10681,"nodeType":78},{},[10682],{"data":10683,"marks":10684,"value":374,"nodeType":82},{},[],{"data":10686,"content":10687,"nodeType":87},{},[10688],{"data":10689,"marks":10690,"value":381,"nodeType":82},{},[],{"metadata":10692,"sys":10695,"fields":10700},{"tags":10693,"concepts":10694},[],[],{"space":10696,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10698,"publishedVersion":62,"revision":44,"locale":29},{"sys":10697},{"type":12,"linkType":13,"id":14},{"sys":10699},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10701},{"url":397,"details":10702,"fileName":403,"contentType":404},{"size":399,"image":10703},{"width":401,"height":402},{"sys":10705,"fields":10708},{"id":10706,"createdAt":10707},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":10709,"slug":10710,"articleIntro":-1,"category":10711},"Compte 66 - Charges financières","compte-66-charges-financieres",[10712],{"metadata":10713,"sys":10716,"fields":10723},{"tags":10714,"concepts":10715},[],[],{"space":10717,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10719,"publishedVersion":353,"revision":62,"contentType":10721,"locale":29},{"sys":10718},{"type":12,"linkType":13,"id":14},{"sys":10720},{"id":21,"type":12,"linkType":22},{"sys":10722},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10724,"metaTitle":363,"metaDescription":364,"mainTitle":10725,"subtitle":382,"heroImage":10740,"ctaButton":405,"ctaLink":406},[362],{"data":10726,"content":10727,"nodeType":74},{},[10728,10734],{"data":10729,"content":10730,"nodeType":78},{},[10731],{"data":10732,"marks":10733,"value":374,"nodeType":82},{},[],{"data":10735,"content":10736,"nodeType":87},{},[10737],{"data":10738,"marks":10739,"value":381,"nodeType":82},{},[],{"metadata":10741,"sys":10744,"fields":10749},{"tags":10742,"concepts":10743},[],[],{"space":10745,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10747,"publishedVersion":62,"revision":44,"locale":29},{"sys":10746},{"type":12,"linkType":13,"id":14},{"sys":10748},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10750},{"url":397,"details":10751,"fileName":403,"contentType":404},{"size":399,"image":10752},{"width":401,"height":402},{"sys":10754,"fields":10757},{"id":10755,"createdAt":10756},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":10758,"slug":10759,"articleIntro":-1,"category":10760},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[10761],{"metadata":10762,"sys":10765,"fields":10772},{"tags":10763,"concepts":10764},[],[],{"space":10766,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10768,"publishedVersion":353,"revision":62,"contentType":10770,"locale":29},{"sys":10767},{"type":12,"linkType":13,"id":14},{"sys":10769},{"id":21,"type":12,"linkType":22},{"sys":10771},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10773,"metaTitle":363,"metaDescription":364,"mainTitle":10774,"subtitle":382,"heroImage":10789,"ctaButton":405,"ctaLink":406},[362],{"data":10775,"content":10776,"nodeType":74},{},[10777,10783],{"data":10778,"content":10779,"nodeType":78},{},[10780],{"data":10781,"marks":10782,"value":374,"nodeType":82},{},[],{"data":10784,"content":10785,"nodeType":87},{},[10786],{"data":10787,"marks":10788,"value":381,"nodeType":82},{},[],{"metadata":10790,"sys":10793,"fields":10798},{"tags":10791,"concepts":10792},[],[],{"space":10794,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10796,"publishedVersion":62,"revision":44,"locale":29},{"sys":10795},{"type":12,"linkType":13,"id":14},{"sys":10797},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10799},{"url":397,"details":10800,"fileName":403,"contentType":404},{"size":399,"image":10801},{"width":401,"height":402},{"sys":10803,"fields":10806},{"id":10804,"createdAt":10805},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":10807,"slug":10808,"articleIntro":10807,"category":10809},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[10810],{"metadata":10811,"sys":10814,"fields":10821},{"tags":10812,"concepts":10813},[],[],{"space":10815,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10817,"publishedVersion":353,"revision":62,"contentType":10819,"locale":29},{"sys":10816},{"type":12,"linkType":13,"id":14},{"sys":10818},{"id":21,"type":12,"linkType":22},{"sys":10820},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10822,"metaTitle":363,"metaDescription":364,"mainTitle":10823,"subtitle":382,"heroImage":10838,"ctaButton":405,"ctaLink":406},[362],{"data":10824,"content":10825,"nodeType":74},{},[10826,10832],{"data":10827,"content":10828,"nodeType":78},{},[10829],{"data":10830,"marks":10831,"value":374,"nodeType":82},{},[],{"data":10833,"content":10834,"nodeType":87},{},[10835],{"data":10836,"marks":10837,"value":381,"nodeType":82},{},[],{"metadata":10839,"sys":10842,"fields":10847},{"tags":10840,"concepts":10841},[],[],{"space":10843,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10845,"publishedVersion":62,"revision":44,"locale":29},{"sys":10844},{"type":12,"linkType":13,"id":14},{"sys":10846},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10848},{"url":397,"details":10849,"fileName":403,"contentType":404},{"size":399,"image":10850},{"width":401,"height":402},{"sys":10852,"fields":10855},{"id":10853,"createdAt":10854},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":10856,"slug":10857,"articleIntro":10856,"category":10858},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[10859],{"metadata":10860,"sys":10863,"fields":10870},{"tags":10861,"concepts":10862},[],[],{"space":10864,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10866,"publishedVersion":353,"revision":62,"contentType":10868,"locale":29},{"sys":10865},{"type":12,"linkType":13,"id":14},{"sys":10867},{"id":21,"type":12,"linkType":22},{"sys":10869},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10871,"metaTitle":363,"metaDescription":364,"mainTitle":10872,"subtitle":382,"heroImage":10887,"ctaButton":405,"ctaLink":406},[362],{"data":10873,"content":10874,"nodeType":74},{},[10875,10881],{"data":10876,"content":10877,"nodeType":78},{},[10878],{"data":10879,"marks":10880,"value":374,"nodeType":82},{},[],{"data":10882,"content":10883,"nodeType":87},{},[10884],{"data":10885,"marks":10886,"value":381,"nodeType":82},{},[],{"metadata":10888,"sys":10891,"fields":10896},{"tags":10889,"concepts":10890},[],[],{"space":10892,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10894,"publishedVersion":62,"revision":44,"locale":29},{"sys":10893},{"type":12,"linkType":13,"id":14},{"sys":10895},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10897},{"url":397,"details":10898,"fileName":403,"contentType":404},{"size":399,"image":10899},{"width":401,"height":402},{"sys":10901,"fields":10904},{"id":10902,"createdAt":10903},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":10905,"slug":10906,"articleIntro":10905,"category":10907},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[10908],{"metadata":10909,"sys":10912,"fields":10919},{"tags":10910,"concepts":10911},[],[],{"space":10913,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10915,"publishedVersion":353,"revision":62,"contentType":10917,"locale":29},{"sys":10914},{"type":12,"linkType":13,"id":14},{"sys":10916},{"id":21,"type":12,"linkType":22},{"sys":10918},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10920,"metaTitle":363,"metaDescription":364,"mainTitle":10921,"subtitle":382,"heroImage":10936,"ctaButton":405,"ctaLink":406},[362],{"data":10922,"content":10923,"nodeType":74},{},[10924,10930],{"data":10925,"content":10926,"nodeType":78},{},[10927],{"data":10928,"marks":10929,"value":374,"nodeType":82},{},[],{"data":10931,"content":10932,"nodeType":87},{},[10933],{"data":10934,"marks":10935,"value":381,"nodeType":82},{},[],{"metadata":10937,"sys":10940,"fields":10945},{"tags":10938,"concepts":10939},[],[],{"space":10941,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10943,"publishedVersion":62,"revision":44,"locale":29},{"sys":10942},{"type":12,"linkType":13,"id":14},{"sys":10944},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10946},{"url":397,"details":10947,"fileName":403,"contentType":404},{"size":399,"image":10948},{"width":401,"height":402},{"sys":10950,"fields":10953},{"id":10951,"createdAt":10952},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":10954,"slug":10955,"articleIntro":10954,"category":10956},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[10957],{"metadata":10958,"sys":10961,"fields":10968},{"tags":10959,"concepts":10960},[],[],{"space":10962,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":10964,"publishedVersion":353,"revision":62,"contentType":10966,"locale":29},{"sys":10963},{"type":12,"linkType":13,"id":14},{"sys":10965},{"id":21,"type":12,"linkType":22},{"sys":10967},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":10969,"metaTitle":363,"metaDescription":364,"mainTitle":10970,"subtitle":382,"heroImage":10985,"ctaButton":405,"ctaLink":406},[362],{"data":10971,"content":10972,"nodeType":74},{},[10973,10979],{"data":10974,"content":10975,"nodeType":78},{},[10976],{"data":10977,"marks":10978,"value":374,"nodeType":82},{},[],{"data":10980,"content":10981,"nodeType":87},{},[10982],{"data":10983,"marks":10984,"value":381,"nodeType":82},{},[],{"metadata":10986,"sys":10989,"fields":10994},{"tags":10987,"concepts":10988},[],[],{"space":10990,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":10992,"publishedVersion":62,"revision":44,"locale":29},{"sys":10991},{"type":12,"linkType":13,"id":14},{"sys":10993},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":10995},{"url":397,"details":10996,"fileName":403,"contentType":404},{"size":399,"image":10997},{"width":401,"height":402},{"sys":10999,"fields":11002},{"id":11000,"createdAt":11001},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":11003,"slug":11004,"articleIntro":11003,"category":11005},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[11006],{"metadata":11007,"sys":11010,"fields":11017},{"tags":11008,"concepts":11009},[],[],{"space":11011,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11013,"publishedVersion":353,"revision":62,"contentType":11015,"locale":29},{"sys":11012},{"type":12,"linkType":13,"id":14},{"sys":11014},{"id":21,"type":12,"linkType":22},{"sys":11016},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11018,"metaTitle":363,"metaDescription":364,"mainTitle":11019,"subtitle":382,"heroImage":11034,"ctaButton":405,"ctaLink":406},[362],{"data":11020,"content":11021,"nodeType":74},{},[11022,11028],{"data":11023,"content":11024,"nodeType":78},{},[11025],{"data":11026,"marks":11027,"value":374,"nodeType":82},{},[],{"data":11029,"content":11030,"nodeType":87},{},[11031],{"data":11032,"marks":11033,"value":381,"nodeType":82},{},[],{"metadata":11035,"sys":11038,"fields":11043},{"tags":11036,"concepts":11037},[],[],{"space":11039,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11041,"publishedVersion":62,"revision":44,"locale":29},{"sys":11040},{"type":12,"linkType":13,"id":14},{"sys":11042},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11044},{"url":397,"details":11045,"fileName":403,"contentType":404},{"size":399,"image":11046},{"width":401,"height":402},{"sys":11048,"fields":11051},{"id":11049,"createdAt":11050},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":11052,"slug":11053,"articleIntro":11052,"category":11054},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[11055],{"metadata":11056,"sys":11059,"fields":11066},{"tags":11057,"concepts":11058},[],[],{"space":11060,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11062,"publishedVersion":353,"revision":62,"contentType":11064,"locale":29},{"sys":11061},{"type":12,"linkType":13,"id":14},{"sys":11063},{"id":21,"type":12,"linkType":22},{"sys":11065},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11067,"metaTitle":363,"metaDescription":364,"mainTitle":11068,"subtitle":382,"heroImage":11083,"ctaButton":405,"ctaLink":406},[362],{"data":11069,"content":11070,"nodeType":74},{},[11071,11077],{"data":11072,"content":11073,"nodeType":78},{},[11074],{"data":11075,"marks":11076,"value":374,"nodeType":82},{},[],{"data":11078,"content":11079,"nodeType":87},{},[11080],{"data":11081,"marks":11082,"value":381,"nodeType":82},{},[],{"metadata":11084,"sys":11087,"fields":11092},{"tags":11085,"concepts":11086},[],[],{"space":11088,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11090,"publishedVersion":62,"revision":44,"locale":29},{"sys":11089},{"type":12,"linkType":13,"id":14},{"sys":11091},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11093},{"url":397,"details":11094,"fileName":403,"contentType":404},{"size":399,"image":11095},{"width":401,"height":402},{"sys":11097,"fields":11100},{"id":11098,"createdAt":11099},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":11101,"slug":11102,"articleIntro":-1,"category":11103},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[11104],{"metadata":11105,"sys":11108,"fields":11115},{"tags":11106,"concepts":11107},[],[],{"space":11109,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11111,"publishedVersion":353,"revision":62,"contentType":11113,"locale":29},{"sys":11110},{"type":12,"linkType":13,"id":14},{"sys":11112},{"id":21,"type":12,"linkType":22},{"sys":11114},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11116,"metaTitle":363,"metaDescription":364,"mainTitle":11117,"subtitle":382,"heroImage":11132,"ctaButton":405,"ctaLink":406},[362],{"data":11118,"content":11119,"nodeType":74},{},[11120,11126],{"data":11121,"content":11122,"nodeType":78},{},[11123],{"data":11124,"marks":11125,"value":374,"nodeType":82},{},[],{"data":11127,"content":11128,"nodeType":87},{},[11129],{"data":11130,"marks":11131,"value":381,"nodeType":82},{},[],{"metadata":11133,"sys":11136,"fields":11141},{"tags":11134,"concepts":11135},[],[],{"space":11137,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11139,"publishedVersion":62,"revision":44,"locale":29},{"sys":11138},{"type":12,"linkType":13,"id":14},{"sys":11140},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11142},{"url":397,"details":11143,"fileName":403,"contentType":404},{"size":399,"image":11144},{"width":401,"height":402},{"sys":11146,"fields":11149},{"id":11147,"createdAt":11148},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":11150,"slug":11151,"articleIntro":11150,"category":11152},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[11153],{"metadata":11154,"sys":11157,"fields":11164},{"tags":11155,"concepts":11156},[],[],{"space":11158,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11160,"publishedVersion":353,"revision":62,"contentType":11162,"locale":29},{"sys":11159},{"type":12,"linkType":13,"id":14},{"sys":11161},{"id":21,"type":12,"linkType":22},{"sys":11163},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11165,"metaTitle":363,"metaDescription":364,"mainTitle":11166,"subtitle":382,"heroImage":11181,"ctaButton":405,"ctaLink":406},[362],{"data":11167,"content":11168,"nodeType":74},{},[11169,11175],{"data":11170,"content":11171,"nodeType":78},{},[11172],{"data":11173,"marks":11174,"value":374,"nodeType":82},{},[],{"data":11176,"content":11177,"nodeType":87},{},[11178],{"data":11179,"marks":11180,"value":381,"nodeType":82},{},[],{"metadata":11182,"sys":11185,"fields":11190},{"tags":11183,"concepts":11184},[],[],{"space":11186,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11188,"publishedVersion":62,"revision":44,"locale":29},{"sys":11187},{"type":12,"linkType":13,"id":14},{"sys":11189},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11191},{"url":397,"details":11192,"fileName":403,"contentType":404},{"size":399,"image":11193},{"width":401,"height":402},{"sys":11195,"fields":11198},{"id":11196,"createdAt":11197},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":11199,"slug":11200,"articleIntro":11199,"category":11201},"331 - Produits en cours","compte-331-produits-en-cours",[11202],{"metadata":11203,"sys":11206,"fields":11213},{"tags":11204,"concepts":11205},[],[],{"space":11207,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11209,"publishedVersion":353,"revision":62,"contentType":11211,"locale":29},{"sys":11208},{"type":12,"linkType":13,"id":14},{"sys":11210},{"id":21,"type":12,"linkType":22},{"sys":11212},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11214,"metaTitle":363,"metaDescription":364,"mainTitle":11215,"subtitle":382,"heroImage":11230,"ctaButton":405,"ctaLink":406},[362],{"data":11216,"content":11217,"nodeType":74},{},[11218,11224],{"data":11219,"content":11220,"nodeType":78},{},[11221],{"data":11222,"marks":11223,"value":374,"nodeType":82},{},[],{"data":11225,"content":11226,"nodeType":87},{},[11227],{"data":11228,"marks":11229,"value":381,"nodeType":82},{},[],{"metadata":11231,"sys":11234,"fields":11239},{"tags":11232,"concepts":11233},[],[],{"space":11235,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11237,"publishedVersion":62,"revision":44,"locale":29},{"sys":11236},{"type":12,"linkType":13,"id":14},{"sys":11238},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11240},{"url":397,"details":11241,"fileName":403,"contentType":404},{"size":399,"image":11242},{"width":401,"height":402},{"sys":11244,"fields":11247},{"id":11245,"createdAt":11246},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":11248,"slug":11249,"articleIntro":11248,"category":11250},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[11251],{"metadata":11252,"sys":11255,"fields":11262},{"tags":11253,"concepts":11254},[],[],{"space":11256,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11258,"publishedVersion":353,"revision":62,"contentType":11260,"locale":29},{"sys":11257},{"type":12,"linkType":13,"id":14},{"sys":11259},{"id":21,"type":12,"linkType":22},{"sys":11261},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11263,"metaTitle":363,"metaDescription":364,"mainTitle":11264,"subtitle":382,"heroImage":11279,"ctaButton":405,"ctaLink":406},[362],{"data":11265,"content":11266,"nodeType":74},{},[11267,11273],{"data":11268,"content":11269,"nodeType":78},{},[11270],{"data":11271,"marks":11272,"value":374,"nodeType":82},{},[],{"data":11274,"content":11275,"nodeType":87},{},[11276],{"data":11277,"marks":11278,"value":381,"nodeType":82},{},[],{"metadata":11280,"sys":11283,"fields":11288},{"tags":11281,"concepts":11282},[],[],{"space":11284,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11286,"publishedVersion":62,"revision":44,"locale":29},{"sys":11285},{"type":12,"linkType":13,"id":14},{"sys":11287},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11289},{"url":397,"details":11290,"fileName":403,"contentType":404},{"size":399,"image":11291},{"width":401,"height":402},{"sys":11293,"fields":11296},{"id":11294,"createdAt":11295},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":11297,"slug":11298,"articleIntro":11297,"category":11299},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[11300],{"metadata":11301,"sys":11304,"fields":11311},{"tags":11302,"concepts":11303},[],[],{"space":11305,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11307,"publishedVersion":353,"revision":62,"contentType":11309,"locale":29},{"sys":11306},{"type":12,"linkType":13,"id":14},{"sys":11308},{"id":21,"type":12,"linkType":22},{"sys":11310},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11312,"metaTitle":363,"metaDescription":364,"mainTitle":11313,"subtitle":382,"heroImage":11328,"ctaButton":405,"ctaLink":406},[362],{"data":11314,"content":11315,"nodeType":74},{},[11316,11322],{"data":11317,"content":11318,"nodeType":78},{},[11319],{"data":11320,"marks":11321,"value":374,"nodeType":82},{},[],{"data":11323,"content":11324,"nodeType":87},{},[11325],{"data":11326,"marks":11327,"value":381,"nodeType":82},{},[],{"metadata":11329,"sys":11332,"fields":11337},{"tags":11330,"concepts":11331},[],[],{"space":11333,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11335,"publishedVersion":62,"revision":44,"locale":29},{"sys":11334},{"type":12,"linkType":13,"id":14},{"sys":11336},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11338},{"url":397,"details":11339,"fileName":403,"contentType":404},{"size":399,"image":11340},{"width":401,"height":402},{"sys":11342,"fields":11345},{"id":11343,"createdAt":11344},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":11346,"slug":11347,"articleIntro":11346,"category":11348},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[11349],{"metadata":11350,"sys":11353,"fields":11360},{"tags":11351,"concepts":11352},[],[],{"space":11354,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11356,"publishedVersion":353,"revision":62,"contentType":11358,"locale":29},{"sys":11355},{"type":12,"linkType":13,"id":14},{"sys":11357},{"id":21,"type":12,"linkType":22},{"sys":11359},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11361,"metaTitle":363,"metaDescription":364,"mainTitle":11362,"subtitle":382,"heroImage":11377,"ctaButton":405,"ctaLink":406},[362],{"data":11363,"content":11364,"nodeType":74},{},[11365,11371],{"data":11366,"content":11367,"nodeType":78},{},[11368],{"data":11369,"marks":11370,"value":374,"nodeType":82},{},[],{"data":11372,"content":11373,"nodeType":87},{},[11374],{"data":11375,"marks":11376,"value":381,"nodeType":82},{},[],{"metadata":11378,"sys":11381,"fields":11386},{"tags":11379,"concepts":11380},[],[],{"space":11382,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11384,"publishedVersion":62,"revision":44,"locale":29},{"sys":11383},{"type":12,"linkType":13,"id":14},{"sys":11385},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11387},{"url":397,"details":11388,"fileName":403,"contentType":404},{"size":399,"image":11389},{"width":401,"height":402},{"sys":11391,"fields":11394},{"id":11392,"createdAt":11393},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11395,"slug":11396,"articleIntro":-1,"category":11397},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11398],{"metadata":11399,"sys":11402,"fields":11409},{"tags":11400,"concepts":11401},[],[],{"space":11403,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11405,"publishedVersion":353,"revision":62,"contentType":11407,"locale":29},{"sys":11404},{"type":12,"linkType":13,"id":14},{"sys":11406},{"id":21,"type":12,"linkType":22},{"sys":11408},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11410,"metaTitle":363,"metaDescription":364,"mainTitle":11411,"subtitle":382,"heroImage":11426,"ctaButton":405,"ctaLink":406},[362],{"data":11412,"content":11413,"nodeType":74},{},[11414,11420],{"data":11415,"content":11416,"nodeType":78},{},[11417],{"data":11418,"marks":11419,"value":374,"nodeType":82},{},[],{"data":11421,"content":11422,"nodeType":87},{},[11423],{"data":11424,"marks":11425,"value":381,"nodeType":82},{},[],{"metadata":11427,"sys":11430,"fields":11435},{"tags":11428,"concepts":11429},[],[],{"space":11431,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11433,"publishedVersion":62,"revision":44,"locale":29},{"sys":11432},{"type":12,"linkType":13,"id":14},{"sys":11434},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11436},{"url":397,"details":11437,"fileName":403,"contentType":404},{"size":399,"image":11438},{"width":401,"height":402},{"sys":11440,"fields":11443},{"id":11441,"createdAt":11442},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":11444,"slug":11445,"articleIntro":-1,"category":11446},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[11447],{"metadata":11448,"sys":11451,"fields":11458},{"tags":11449,"concepts":11450},[],[],{"space":11452,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11454,"publishedVersion":353,"revision":62,"contentType":11456,"locale":29},{"sys":11453},{"type":12,"linkType":13,"id":14},{"sys":11455},{"id":21,"type":12,"linkType":22},{"sys":11457},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11459,"metaTitle":363,"metaDescription":364,"mainTitle":11460,"subtitle":382,"heroImage":11475,"ctaButton":405,"ctaLink":406},[362],{"data":11461,"content":11462,"nodeType":74},{},[11463,11469],{"data":11464,"content":11465,"nodeType":78},{},[11466],{"data":11467,"marks":11468,"value":374,"nodeType":82},{},[],{"data":11470,"content":11471,"nodeType":87},{},[11472],{"data":11473,"marks":11474,"value":381,"nodeType":82},{},[],{"metadata":11476,"sys":11479,"fields":11484},{"tags":11477,"concepts":11478},[],[],{"space":11480,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11482,"publishedVersion":62,"revision":44,"locale":29},{"sys":11481},{"type":12,"linkType":13,"id":14},{"sys":11483},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11485},{"url":397,"details":11486,"fileName":403,"contentType":404},{"size":399,"image":11487},{"width":401,"height":402},{"sys":11489,"fields":11492},{"id":11490,"createdAt":11491},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":11493,"slug":11494,"articleIntro":11493,"category":11495},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[11496],{"metadata":11497,"sys":11500,"fields":11507},{"tags":11498,"concepts":11499},[],[],{"space":11501,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11503,"publishedVersion":353,"revision":62,"contentType":11505,"locale":29},{"sys":11502},{"type":12,"linkType":13,"id":14},{"sys":11504},{"id":21,"type":12,"linkType":22},{"sys":11506},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11508,"metaTitle":363,"metaDescription":364,"mainTitle":11509,"subtitle":382,"heroImage":11524,"ctaButton":405,"ctaLink":406},[362],{"data":11510,"content":11511,"nodeType":74},{},[11512,11518],{"data":11513,"content":11514,"nodeType":78},{},[11515],{"data":11516,"marks":11517,"value":374,"nodeType":82},{},[],{"data":11519,"content":11520,"nodeType":87},{},[11521],{"data":11522,"marks":11523,"value":381,"nodeType":82},{},[],{"metadata":11525,"sys":11528,"fields":11533},{"tags":11526,"concepts":11527},[],[],{"space":11529,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11531,"publishedVersion":62,"revision":44,"locale":29},{"sys":11530},{"type":12,"linkType":13,"id":14},{"sys":11532},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11534},{"url":397,"details":11535,"fileName":403,"contentType":404},{"size":399,"image":11536},{"width":401,"height":402},{"sys":11538,"fields":11541},{"id":11539,"createdAt":11540},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":11542,"slug":11543,"articleIntro":-1,"category":11544},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[11545],{"metadata":11546,"sys":11549,"fields":11556},{"tags":11547,"concepts":11548},[],[],{"space":11550,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11552,"publishedVersion":353,"revision":62,"contentType":11554,"locale":29},{"sys":11551},{"type":12,"linkType":13,"id":14},{"sys":11553},{"id":21,"type":12,"linkType":22},{"sys":11555},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11557,"metaTitle":363,"metaDescription":364,"mainTitle":11558,"subtitle":382,"heroImage":11573,"ctaButton":405,"ctaLink":406},[362],{"data":11559,"content":11560,"nodeType":74},{},[11561,11567],{"data":11562,"content":11563,"nodeType":78},{},[11564],{"data":11565,"marks":11566,"value":374,"nodeType":82},{},[],{"data":11568,"content":11569,"nodeType":87},{},[11570],{"data":11571,"marks":11572,"value":381,"nodeType":82},{},[],{"metadata":11574,"sys":11577,"fields":11582},{"tags":11575,"concepts":11576},[],[],{"space":11578,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11580,"publishedVersion":62,"revision":44,"locale":29},{"sys":11579},{"type":12,"linkType":13,"id":14},{"sys":11581},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11583},{"url":397,"details":11584,"fileName":403,"contentType":404},{"size":399,"image":11585},{"width":401,"height":402},{"sys":11587,"fields":11590},{"id":11588,"createdAt":11589},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":11591,"slug":11592,"articleIntro":-1,"category":11593},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[11594],{"metadata":11595,"sys":11598,"fields":11605},{"tags":11596,"concepts":11597},[],[],{"space":11599,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11601,"publishedVersion":353,"revision":62,"contentType":11603,"locale":29},{"sys":11600},{"type":12,"linkType":13,"id":14},{"sys":11602},{"id":21,"type":12,"linkType":22},{"sys":11604},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11606,"metaTitle":363,"metaDescription":364,"mainTitle":11607,"subtitle":382,"heroImage":11622,"ctaButton":405,"ctaLink":406},[362],{"data":11608,"content":11609,"nodeType":74},{},[11610,11616],{"data":11611,"content":11612,"nodeType":78},{},[11613],{"data":11614,"marks":11615,"value":374,"nodeType":82},{},[],{"data":11617,"content":11618,"nodeType":87},{},[11619],{"data":11620,"marks":11621,"value":381,"nodeType":82},{},[],{"metadata":11623,"sys":11626,"fields":11631},{"tags":11624,"concepts":11625},[],[],{"space":11627,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11629,"publishedVersion":62,"revision":44,"locale":29},{"sys":11628},{"type":12,"linkType":13,"id":14},{"sys":11630},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11632},{"url":397,"details":11633,"fileName":403,"contentType":404},{"size":399,"image":11634},{"width":401,"height":402},{"sys":11636,"fields":11639},{"id":11637,"createdAt":11638},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11640,"slug":11641,"articleIntro":11640,"category":11642},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11643],{"metadata":11644,"sys":11647,"fields":11654},{"tags":11645,"concepts":11646},[],[],{"space":11648,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11650,"publishedVersion":353,"revision":62,"contentType":11652,"locale":29},{"sys":11649},{"type":12,"linkType":13,"id":14},{"sys":11651},{"id":21,"type":12,"linkType":22},{"sys":11653},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11655,"metaTitle":363,"metaDescription":364,"mainTitle":11656,"subtitle":382,"heroImage":11671,"ctaButton":405,"ctaLink":406},[362],{"data":11657,"content":11658,"nodeType":74},{},[11659,11665],{"data":11660,"content":11661,"nodeType":78},{},[11662],{"data":11663,"marks":11664,"value":374,"nodeType":82},{},[],{"data":11666,"content":11667,"nodeType":87},{},[11668],{"data":11669,"marks":11670,"value":381,"nodeType":82},{},[],{"metadata":11672,"sys":11675,"fields":11680},{"tags":11673,"concepts":11674},[],[],{"space":11676,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11678,"publishedVersion":62,"revision":44,"locale":29},{"sys":11677},{"type":12,"linkType":13,"id":14},{"sys":11679},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11681},{"url":397,"details":11682,"fileName":403,"contentType":404},{"size":399,"image":11683},{"width":401,"height":402},{"sys":11685,"fields":11688},{"id":11686,"createdAt":11687},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":11689,"slug":11690,"articleIntro":11689,"category":11691},"6378 - Taxes diverses","compte-6378-taxes-diverses",[11692],{"metadata":11693,"sys":11696,"fields":11703},{"tags":11694,"concepts":11695},[],[],{"space":11697,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11699,"publishedVersion":353,"revision":62,"contentType":11701,"locale":29},{"sys":11698},{"type":12,"linkType":13,"id":14},{"sys":11700},{"id":21,"type":12,"linkType":22},{"sys":11702},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11704,"metaTitle":363,"metaDescription":364,"mainTitle":11705,"subtitle":382,"heroImage":11720,"ctaButton":405,"ctaLink":406},[362],{"data":11706,"content":11707,"nodeType":74},{},[11708,11714],{"data":11709,"content":11710,"nodeType":78},{},[11711],{"data":11712,"marks":11713,"value":374,"nodeType":82},{},[],{"data":11715,"content":11716,"nodeType":87},{},[11717],{"data":11718,"marks":11719,"value":381,"nodeType":82},{},[],{"metadata":11721,"sys":11724,"fields":11729},{"tags":11722,"concepts":11723},[],[],{"space":11725,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11727,"publishedVersion":62,"revision":44,"locale":29},{"sys":11726},{"type":12,"linkType":13,"id":14},{"sys":11728},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11730},{"url":397,"details":11731,"fileName":403,"contentType":404},{"size":399,"image":11732},{"width":401,"height":402},{"sys":11734,"fields":11737},{"id":11735,"createdAt":11736},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":11738,"slug":11739,"articleIntro":11738,"category":11740},"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",[11741],{"metadata":11742,"sys":11745,"fields":11752},{"tags":11743,"concepts":11744},[],[],{"space":11746,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11748,"publishedVersion":353,"revision":62,"contentType":11750,"locale":29},{"sys":11747},{"type":12,"linkType":13,"id":14},{"sys":11749},{"id":21,"type":12,"linkType":22},{"sys":11751},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11753,"metaTitle":363,"metaDescription":364,"mainTitle":11754,"subtitle":382,"heroImage":11769,"ctaButton":405,"ctaLink":406},[362],{"data":11755,"content":11756,"nodeType":74},{},[11757,11763],{"data":11758,"content":11759,"nodeType":78},{},[11760],{"data":11761,"marks":11762,"value":374,"nodeType":82},{},[],{"data":11764,"content":11765,"nodeType":87},{},[11766],{"data":11767,"marks":11768,"value":381,"nodeType":82},{},[],{"metadata":11770,"sys":11773,"fields":11778},{"tags":11771,"concepts":11772},[],[],{"space":11774,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11776,"publishedVersion":62,"revision":44,"locale":29},{"sys":11775},{"type":12,"linkType":13,"id":14},{"sys":11777},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11779},{"url":397,"details":11780,"fileName":403,"contentType":404},{"size":399,"image":11781},{"width":401,"height":402},{"sys":11783,"fields":11786},{"id":11784,"createdAt":11785},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":11787,"slug":11788,"articleIntro":11787,"category":11789},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[11790],{"metadata":11791,"sys":11794,"fields":11801},{"tags":11792,"concepts":11793},[],[],{"space":11795,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11797,"publishedVersion":353,"revision":62,"contentType":11799,"locale":29},{"sys":11796},{"type":12,"linkType":13,"id":14},{"sys":11798},{"id":21,"type":12,"linkType":22},{"sys":11800},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11802,"metaTitle":363,"metaDescription":364,"mainTitle":11803,"subtitle":382,"heroImage":11818,"ctaButton":405,"ctaLink":406},[362],{"data":11804,"content":11805,"nodeType":74},{},[11806,11812],{"data":11807,"content":11808,"nodeType":78},{},[11809],{"data":11810,"marks":11811,"value":374,"nodeType":82},{},[],{"data":11813,"content":11814,"nodeType":87},{},[11815],{"data":11816,"marks":11817,"value":381,"nodeType":82},{},[],{"metadata":11819,"sys":11822,"fields":11827},{"tags":11820,"concepts":11821},[],[],{"space":11823,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11825,"publishedVersion":62,"revision":44,"locale":29},{"sys":11824},{"type":12,"linkType":13,"id":14},{"sys":11826},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11828},{"url":397,"details":11829,"fileName":403,"contentType":404},{"size":399,"image":11830},{"width":401,"height":402},{"sys":11832,"fields":11835},{"id":11833,"createdAt":11834},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":11836,"slug":11837,"articleIntro":11836,"category":11838},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[11839],{"metadata":11840,"sys":11843,"fields":11850},{"tags":11841,"concepts":11842},[],[],{"space":11844,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11846,"publishedVersion":353,"revision":62,"contentType":11848,"locale":29},{"sys":11845},{"type":12,"linkType":13,"id":14},{"sys":11847},{"id":21,"type":12,"linkType":22},{"sys":11849},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11851,"metaTitle":363,"metaDescription":364,"mainTitle":11852,"subtitle":382,"heroImage":11867,"ctaButton":405,"ctaLink":406},[362],{"data":11853,"content":11854,"nodeType":74},{},[11855,11861],{"data":11856,"content":11857,"nodeType":78},{},[11858],{"data":11859,"marks":11860,"value":374,"nodeType":82},{},[],{"data":11862,"content":11863,"nodeType":87},{},[11864],{"data":11865,"marks":11866,"value":381,"nodeType":82},{},[],{"metadata":11868,"sys":11871,"fields":11876},{"tags":11869,"concepts":11870},[],[],{"space":11872,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11874,"publishedVersion":62,"revision":44,"locale":29},{"sys":11873},{"type":12,"linkType":13,"id":14},{"sys":11875},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11877},{"url":397,"details":11878,"fileName":403,"contentType":404},{"size":399,"image":11879},{"width":401,"height":402},{"sys":11881,"fields":11884},{"id":11882,"createdAt":11883},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":11885,"slug":11886,"articleIntro":11885,"category":11887},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[11888],{"metadata":11889,"sys":11892,"fields":11899},{"tags":11890,"concepts":11891},[],[],{"space":11893,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11895,"publishedVersion":353,"revision":62,"contentType":11897,"locale":29},{"sys":11894},{"type":12,"linkType":13,"id":14},{"sys":11896},{"id":21,"type":12,"linkType":22},{"sys":11898},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11900,"metaTitle":363,"metaDescription":364,"mainTitle":11901,"subtitle":382,"heroImage":11916,"ctaButton":405,"ctaLink":406},[362],{"data":11902,"content":11903,"nodeType":74},{},[11904,11910],{"data":11905,"content":11906,"nodeType":78},{},[11907],{"data":11908,"marks":11909,"value":374,"nodeType":82},{},[],{"data":11911,"content":11912,"nodeType":87},{},[11913],{"data":11914,"marks":11915,"value":381,"nodeType":82},{},[],{"metadata":11917,"sys":11920,"fields":11925},{"tags":11918,"concepts":11919},[],[],{"space":11921,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11923,"publishedVersion":62,"revision":44,"locale":29},{"sys":11922},{"type":12,"linkType":13,"id":14},{"sys":11924},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11926},{"url":397,"details":11927,"fileName":403,"contentType":404},{"size":399,"image":11928},{"width":401,"height":402},{"sys":11930,"fields":11933},{"id":11931,"createdAt":11932},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":11934,"slug":11935,"articleIntro":11934,"category":11936},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[11937],{"metadata":11938,"sys":11941,"fields":11948},{"tags":11939,"concepts":11940},[],[],{"space":11942,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11944,"publishedVersion":353,"revision":62,"contentType":11946,"locale":29},{"sys":11943},{"type":12,"linkType":13,"id":14},{"sys":11945},{"id":21,"type":12,"linkType":22},{"sys":11947},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11949,"metaTitle":363,"metaDescription":364,"mainTitle":11950,"subtitle":382,"heroImage":11965,"ctaButton":405,"ctaLink":406},[362],{"data":11951,"content":11952,"nodeType":74},{},[11953,11959],{"data":11954,"content":11955,"nodeType":78},{},[11956],{"data":11957,"marks":11958,"value":374,"nodeType":82},{},[],{"data":11960,"content":11961,"nodeType":87},{},[11962],{"data":11963,"marks":11964,"value":381,"nodeType":82},{},[],{"metadata":11966,"sys":11969,"fields":11974},{"tags":11967,"concepts":11968},[],[],{"space":11970,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":11972,"publishedVersion":62,"revision":44,"locale":29},{"sys":11971},{"type":12,"linkType":13,"id":14},{"sys":11973},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":11975},{"url":397,"details":11976,"fileName":403,"contentType":404},{"size":399,"image":11977},{"width":401,"height":402},{"sys":11979,"fields":11981},{"id":11980,"createdAt":2470},"IZVxgFtKjx89x5I04Z8oh",{"title":11982,"slug":11983,"articleIntro":11982,"category":11984},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[11985],{"metadata":11986,"sys":11989,"fields":11996},{"tags":11987,"concepts":11988},[],[],{"space":11990,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":11992,"publishedVersion":353,"revision":62,"contentType":11994,"locale":29},{"sys":11991},{"type":12,"linkType":13,"id":14},{"sys":11993},{"id":21,"type":12,"linkType":22},{"sys":11995},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":11997,"metaTitle":363,"metaDescription":364,"mainTitle":11998,"subtitle":382,"heroImage":12013,"ctaButton":405,"ctaLink":406},[362],{"data":11999,"content":12000,"nodeType":74},{},[12001,12007],{"data":12002,"content":12003,"nodeType":78},{},[12004],{"data":12005,"marks":12006,"value":374,"nodeType":82},{},[],{"data":12008,"content":12009,"nodeType":87},{},[12010],{"data":12011,"marks":12012,"value":381,"nodeType":82},{},[],{"metadata":12014,"sys":12017,"fields":12022},{"tags":12015,"concepts":12016},[],[],{"space":12018,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12020,"publishedVersion":62,"revision":44,"locale":29},{"sys":12019},{"type":12,"linkType":13,"id":14},{"sys":12021},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12023},{"url":397,"details":12024,"fileName":403,"contentType":404},{"size":399,"image":12025},{"width":401,"height":402},{"sys":12027,"fields":12030},{"id":12028,"createdAt":12029},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":12031,"slug":12032,"articleIntro":12031,"category":12033},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[12034],{"metadata":12035,"sys":12038,"fields":12045},{"tags":12036,"concepts":12037},[],[],{"space":12039,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12041,"publishedVersion":353,"revision":62,"contentType":12043,"locale":29},{"sys":12040},{"type":12,"linkType":13,"id":14},{"sys":12042},{"id":21,"type":12,"linkType":22},{"sys":12044},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12046,"metaTitle":363,"metaDescription":364,"mainTitle":12047,"subtitle":382,"heroImage":12062,"ctaButton":405,"ctaLink":406},[362],{"data":12048,"content":12049,"nodeType":74},{},[12050,12056],{"data":12051,"content":12052,"nodeType":78},{},[12053],{"data":12054,"marks":12055,"value":374,"nodeType":82},{},[],{"data":12057,"content":12058,"nodeType":87},{},[12059],{"data":12060,"marks":12061,"value":381,"nodeType":82},{},[],{"metadata":12063,"sys":12066,"fields":12071},{"tags":12064,"concepts":12065},[],[],{"space":12067,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12069,"publishedVersion":62,"revision":44,"locale":29},{"sys":12068},{"type":12,"linkType":13,"id":14},{"sys":12070},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12072},{"url":397,"details":12073,"fileName":403,"contentType":404},{"size":399,"image":12074},{"width":401,"height":402},{"sys":12076,"fields":12079},{"id":12077,"createdAt":12078},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":12080,"slug":12081,"articleIntro":12080,"category":12082},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[12083],{"metadata":12084,"sys":12087,"fields":12094},{"tags":12085,"concepts":12086},[],[],{"space":12088,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12090,"publishedVersion":353,"revision":62,"contentType":12092,"locale":29},{"sys":12089},{"type":12,"linkType":13,"id":14},{"sys":12091},{"id":21,"type":12,"linkType":22},{"sys":12093},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12095,"metaTitle":363,"metaDescription":364,"mainTitle":12096,"subtitle":382,"heroImage":12111,"ctaButton":405,"ctaLink":406},[362],{"data":12097,"content":12098,"nodeType":74},{},[12099,12105],{"data":12100,"content":12101,"nodeType":78},{},[12102],{"data":12103,"marks":12104,"value":374,"nodeType":82},{},[],{"data":12106,"content":12107,"nodeType":87},{},[12108],{"data":12109,"marks":12110,"value":381,"nodeType":82},{},[],{"metadata":12112,"sys":12115,"fields":12120},{"tags":12113,"concepts":12114},[],[],{"space":12116,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12118,"publishedVersion":62,"revision":44,"locale":29},{"sys":12117},{"type":12,"linkType":13,"id":14},{"sys":12119},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12121},{"url":397,"details":12122,"fileName":403,"contentType":404},{"size":399,"image":12123},{"width":401,"height":402},{"sys":12125,"fields":12128},{"id":12126,"createdAt":12127},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":12129,"slug":12130,"articleIntro":-1,"category":12131},"Compte 705 - Études","compte-705-etudes",[12132],{"metadata":12133,"sys":12136,"fields":12143},{"tags":12134,"concepts":12135},[],[],{"space":12137,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12139,"publishedVersion":353,"revision":62,"contentType":12141,"locale":29},{"sys":12138},{"type":12,"linkType":13,"id":14},{"sys":12140},{"id":21,"type":12,"linkType":22},{"sys":12142},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12144,"metaTitle":363,"metaDescription":364,"mainTitle":12145,"subtitle":382,"heroImage":12160,"ctaButton":405,"ctaLink":406},[362],{"data":12146,"content":12147,"nodeType":74},{},[12148,12154],{"data":12149,"content":12150,"nodeType":78},{},[12151],{"data":12152,"marks":12153,"value":374,"nodeType":82},{},[],{"data":12155,"content":12156,"nodeType":87},{},[12157],{"data":12158,"marks":12159,"value":381,"nodeType":82},{},[],{"metadata":12161,"sys":12164,"fields":12169},{"tags":12162,"concepts":12163},[],[],{"space":12165,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12167,"publishedVersion":62,"revision":44,"locale":29},{"sys":12166},{"type":12,"linkType":13,"id":14},{"sys":12168},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12170},{"url":397,"details":12171,"fileName":403,"contentType":404},{"size":399,"image":12172},{"width":401,"height":402},{"sys":12174,"fields":12177},{"id":12175,"createdAt":12176},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":12178,"slug":12179,"articleIntro":12178,"category":12180},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[12181],{"metadata":12182,"sys":12185,"fields":12192},{"tags":12183,"concepts":12184},[],[],{"space":12186,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12188,"publishedVersion":353,"revision":62,"contentType":12190,"locale":29},{"sys":12187},{"type":12,"linkType":13,"id":14},{"sys":12189},{"id":21,"type":12,"linkType":22},{"sys":12191},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12193,"metaTitle":363,"metaDescription":364,"mainTitle":12194,"subtitle":382,"heroImage":12209,"ctaButton":405,"ctaLink":406},[362],{"data":12195,"content":12196,"nodeType":74},{},[12197,12203],{"data":12198,"content":12199,"nodeType":78},{},[12200],{"data":12201,"marks":12202,"value":374,"nodeType":82},{},[],{"data":12204,"content":12205,"nodeType":87},{},[12206],{"data":12207,"marks":12208,"value":381,"nodeType":82},{},[],{"metadata":12210,"sys":12213,"fields":12218},{"tags":12211,"concepts":12212},[],[],{"space":12214,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12216,"publishedVersion":62,"revision":44,"locale":29},{"sys":12215},{"type":12,"linkType":13,"id":14},{"sys":12217},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12219},{"url":397,"details":12220,"fileName":403,"contentType":404},{"size":399,"image":12221},{"width":401,"height":402},{"sys":12223,"fields":12226},{"id":12224,"createdAt":12225},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":12227,"slug":12228,"articleIntro":12227,"category":12229},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[12230],{"metadata":12231,"sys":12234,"fields":12241},{"tags":12232,"concepts":12233},[],[],{"space":12235,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12237,"publishedVersion":353,"revision":62,"contentType":12239,"locale":29},{"sys":12236},{"type":12,"linkType":13,"id":14},{"sys":12238},{"id":21,"type":12,"linkType":22},{"sys":12240},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12242,"metaTitle":363,"metaDescription":364,"mainTitle":12243,"subtitle":382,"heroImage":12258,"ctaButton":405,"ctaLink":406},[362],{"data":12244,"content":12245,"nodeType":74},{},[12246,12252],{"data":12247,"content":12248,"nodeType":78},{},[12249],{"data":12250,"marks":12251,"value":374,"nodeType":82},{},[],{"data":12253,"content":12254,"nodeType":87},{},[12255],{"data":12256,"marks":12257,"value":381,"nodeType":82},{},[],{"metadata":12259,"sys":12262,"fields":12267},{"tags":12260,"concepts":12261},[],[],{"space":12263,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12265,"publishedVersion":62,"revision":44,"locale":29},{"sys":12264},{"type":12,"linkType":13,"id":14},{"sys":12266},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12268},{"url":397,"details":12269,"fileName":403,"contentType":404},{"size":399,"image":12270},{"width":401,"height":402},{"sys":12272,"fields":12275},{"id":12273,"createdAt":12274},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":12276,"slug":12277,"articleIntro":12276,"category":12278},"Compte 101 - Capital","compte-101-capital",[12279],{"metadata":12280,"sys":12283,"fields":12290},{"tags":12281,"concepts":12282},[],[],{"space":12284,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12286,"publishedVersion":353,"revision":62,"contentType":12288,"locale":29},{"sys":12285},{"type":12,"linkType":13,"id":14},{"sys":12287},{"id":21,"type":12,"linkType":22},{"sys":12289},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12291,"metaTitle":363,"metaDescription":364,"mainTitle":12292,"subtitle":382,"heroImage":12307,"ctaButton":405,"ctaLink":406},[362],{"data":12293,"content":12294,"nodeType":74},{},[12295,12301],{"data":12296,"content":12297,"nodeType":78},{},[12298],{"data":12299,"marks":12300,"value":374,"nodeType":82},{},[],{"data":12302,"content":12303,"nodeType":87},{},[12304],{"data":12305,"marks":12306,"value":381,"nodeType":82},{},[],{"metadata":12308,"sys":12311,"fields":12316},{"tags":12309,"concepts":12310},[],[],{"space":12312,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12314,"publishedVersion":62,"revision":44,"locale":29},{"sys":12313},{"type":12,"linkType":13,"id":14},{"sys":12315},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12317},{"url":397,"details":12318,"fileName":403,"contentType":404},{"size":399,"image":12319},{"width":401,"height":402},{"sys":12321,"fields":12324},{"id":12322,"createdAt":12323},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":12325,"slug":12326,"articleIntro":12325,"category":12327},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[12328],{"metadata":12329,"sys":12332,"fields":12339},{"tags":12330,"concepts":12331},[],[],{"space":12333,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12335,"publishedVersion":353,"revision":62,"contentType":12337,"locale":29},{"sys":12334},{"type":12,"linkType":13,"id":14},{"sys":12336},{"id":21,"type":12,"linkType":22},{"sys":12338},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12340,"metaTitle":363,"metaDescription":364,"mainTitle":12341,"subtitle":382,"heroImage":12356,"ctaButton":405,"ctaLink":406},[362],{"data":12342,"content":12343,"nodeType":74},{},[12344,12350],{"data":12345,"content":12346,"nodeType":78},{},[12347],{"data":12348,"marks":12349,"value":374,"nodeType":82},{},[],{"data":12351,"content":12352,"nodeType":87},{},[12353],{"data":12354,"marks":12355,"value":381,"nodeType":82},{},[],{"metadata":12357,"sys":12360,"fields":12365},{"tags":12358,"concepts":12359},[],[],{"space":12361,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12363,"publishedVersion":62,"revision":44,"locale":29},{"sys":12362},{"type":12,"linkType":13,"id":14},{"sys":12364},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12366},{"url":397,"details":12367,"fileName":403,"contentType":404},{"size":399,"image":12368},{"width":401,"height":402},{"sys":12370,"fields":12373},{"id":12371,"createdAt":12372},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":12374,"slug":12375,"articleIntro":12374,"category":12376},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[12377],{"metadata":12378,"sys":12381,"fields":12388},{"tags":12379,"concepts":12380},[],[],{"space":12382,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12384,"publishedVersion":353,"revision":62,"contentType":12386,"locale":29},{"sys":12383},{"type":12,"linkType":13,"id":14},{"sys":12385},{"id":21,"type":12,"linkType":22},{"sys":12387},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12389,"metaTitle":363,"metaDescription":364,"mainTitle":12390,"subtitle":382,"heroImage":12405,"ctaButton":405,"ctaLink":406},[362],{"data":12391,"content":12392,"nodeType":74},{},[12393,12399],{"data":12394,"content":12395,"nodeType":78},{},[12396],{"data":12397,"marks":12398,"value":374,"nodeType":82},{},[],{"data":12400,"content":12401,"nodeType":87},{},[12402],{"data":12403,"marks":12404,"value":381,"nodeType":82},{},[],{"metadata":12406,"sys":12409,"fields":12414},{"tags":12407,"concepts":12408},[],[],{"space":12410,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12412,"publishedVersion":62,"revision":44,"locale":29},{"sys":12411},{"type":12,"linkType":13,"id":14},{"sys":12413},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12415},{"url":397,"details":12416,"fileName":403,"contentType":404},{"size":399,"image":12417},{"width":401,"height":402},{"sys":12419,"fields":12422},{"id":12420,"createdAt":12421},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":12423,"slug":12424,"articleIntro":12423,"category":12425},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[12426],{"metadata":12427,"sys":12430,"fields":12437},{"tags":12428,"concepts":12429},[],[],{"space":12431,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12433,"publishedVersion":353,"revision":62,"contentType":12435,"locale":29},{"sys":12432},{"type":12,"linkType":13,"id":14},{"sys":12434},{"id":21,"type":12,"linkType":22},{"sys":12436},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12438,"metaTitle":363,"metaDescription":364,"mainTitle":12439,"subtitle":382,"heroImage":12454,"ctaButton":405,"ctaLink":406},[362],{"data":12440,"content":12441,"nodeType":74},{},[12442,12448],{"data":12443,"content":12444,"nodeType":78},{},[12445],{"data":12446,"marks":12447,"value":374,"nodeType":82},{},[],{"data":12449,"content":12450,"nodeType":87},{},[12451],{"data":12452,"marks":12453,"value":381,"nodeType":82},{},[],{"metadata":12455,"sys":12458,"fields":12463},{"tags":12456,"concepts":12457},[],[],{"space":12459,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12461,"publishedVersion":62,"revision":44,"locale":29},{"sys":12460},{"type":12,"linkType":13,"id":14},{"sys":12462},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12464},{"url":397,"details":12465,"fileName":403,"contentType":404},{"size":399,"image":12466},{"width":401,"height":402},{"sys":12468,"fields":12471},{"id":12469,"createdAt":12470},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":12472,"slug":12473,"articleIntro":-1,"category":12474},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[12475],{"metadata":12476,"sys":12479,"fields":12486},{"tags":12477,"concepts":12478},[],[],{"space":12480,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12482,"publishedVersion":353,"revision":62,"contentType":12484,"locale":29},{"sys":12481},{"type":12,"linkType":13,"id":14},{"sys":12483},{"id":21,"type":12,"linkType":22},{"sys":12485},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12487,"metaTitle":363,"metaDescription":364,"mainTitle":12488,"subtitle":382,"heroImage":12503,"ctaButton":405,"ctaLink":406},[362],{"data":12489,"content":12490,"nodeType":74},{},[12491,12497],{"data":12492,"content":12493,"nodeType":78},{},[12494],{"data":12495,"marks":12496,"value":374,"nodeType":82},{},[],{"data":12498,"content":12499,"nodeType":87},{},[12500],{"data":12501,"marks":12502,"value":381,"nodeType":82},{},[],{"metadata":12504,"sys":12507,"fields":12512},{"tags":12505,"concepts":12506},[],[],{"space":12508,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12510,"publishedVersion":62,"revision":44,"locale":29},{"sys":12509},{"type":12,"linkType":13,"id":14},{"sys":12511},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12513},{"url":397,"details":12514,"fileName":403,"contentType":404},{"size":399,"image":12515},{"width":401,"height":402},{"sys":12517,"fields":12520},{"id":12518,"createdAt":12519},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":12521,"slug":12522,"articleIntro":12521,"category":12523},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[12524],{"metadata":12525,"sys":12528,"fields":12535},{"tags":12526,"concepts":12527},[],[],{"space":12529,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12531,"publishedVersion":353,"revision":62,"contentType":12533,"locale":29},{"sys":12530},{"type":12,"linkType":13,"id":14},{"sys":12532},{"id":21,"type":12,"linkType":22},{"sys":12534},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12536,"metaTitle":363,"metaDescription":364,"mainTitle":12537,"subtitle":382,"heroImage":12552,"ctaButton":405,"ctaLink":406},[362],{"data":12538,"content":12539,"nodeType":74},{},[12540,12546],{"data":12541,"content":12542,"nodeType":78},{},[12543],{"data":12544,"marks":12545,"value":374,"nodeType":82},{},[],{"data":12547,"content":12548,"nodeType":87},{},[12549],{"data":12550,"marks":12551,"value":381,"nodeType":82},{},[],{"metadata":12553,"sys":12556,"fields":12561},{"tags":12554,"concepts":12555},[],[],{"space":12557,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12559,"publishedVersion":62,"revision":44,"locale":29},{"sys":12558},{"type":12,"linkType":13,"id":14},{"sys":12560},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12562},{"url":397,"details":12563,"fileName":403,"contentType":404},{"size":399,"image":12564},{"width":401,"height":402},{"sys":12566,"fields":12569},{"id":12567,"createdAt":12568},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":12570,"slug":12571,"articleIntro":12570,"category":12572},"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",[12573],{"metadata":12574,"sys":12577,"fields":12584},{"tags":12575,"concepts":12576},[],[],{"space":12578,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12580,"publishedVersion":353,"revision":62,"contentType":12582,"locale":29},{"sys":12579},{"type":12,"linkType":13,"id":14},{"sys":12581},{"id":21,"type":12,"linkType":22},{"sys":12583},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12585,"metaTitle":363,"metaDescription":364,"mainTitle":12586,"subtitle":382,"heroImage":12601,"ctaButton":405,"ctaLink":406},[362],{"data":12587,"content":12588,"nodeType":74},{},[12589,12595],{"data":12590,"content":12591,"nodeType":78},{},[12592],{"data":12593,"marks":12594,"value":374,"nodeType":82},{},[],{"data":12596,"content":12597,"nodeType":87},{},[12598],{"data":12599,"marks":12600,"value":381,"nodeType":82},{},[],{"metadata":12602,"sys":12605,"fields":12610},{"tags":12603,"concepts":12604},[],[],{"space":12606,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12608,"publishedVersion":62,"revision":44,"locale":29},{"sys":12607},{"type":12,"linkType":13,"id":14},{"sys":12609},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12611},{"url":397,"details":12612,"fileName":403,"contentType":404},{"size":399,"image":12613},{"width":401,"height":402},{"sys":12615,"fields":12618},{"id":12616,"createdAt":12617},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":12619,"slug":12620,"articleIntro":-1,"category":12621},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[12622],{"metadata":12623,"sys":12626,"fields":12633},{"tags":12624,"concepts":12625},[],[],{"space":12627,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12629,"publishedVersion":353,"revision":62,"contentType":12631,"locale":29},{"sys":12628},{"type":12,"linkType":13,"id":14},{"sys":12630},{"id":21,"type":12,"linkType":22},{"sys":12632},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12634,"metaTitle":363,"metaDescription":364,"mainTitle":12635,"subtitle":382,"heroImage":12650,"ctaButton":405,"ctaLink":406},[362],{"data":12636,"content":12637,"nodeType":74},{},[12638,12644],{"data":12639,"content":12640,"nodeType":78},{},[12641],{"data":12642,"marks":12643,"value":374,"nodeType":82},{},[],{"data":12645,"content":12646,"nodeType":87},{},[12647],{"data":12648,"marks":12649,"value":381,"nodeType":82},{},[],{"metadata":12651,"sys":12654,"fields":12659},{"tags":12652,"concepts":12653},[],[],{"space":12655,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12657,"publishedVersion":62,"revision":44,"locale":29},{"sys":12656},{"type":12,"linkType":13,"id":14},{"sys":12658},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12660},{"url":397,"details":12661,"fileName":403,"contentType":404},{"size":399,"image":12662},{"width":401,"height":402},{"sys":12664,"fields":12667},{"id":12665,"createdAt":12666},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":12668,"slug":12669,"articleIntro":12668,"category":12670},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[12671],{"metadata":12672,"sys":12675,"fields":12682},{"tags":12673,"concepts":12674},[],[],{"space":12676,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12678,"publishedVersion":353,"revision":62,"contentType":12680,"locale":29},{"sys":12677},{"type":12,"linkType":13,"id":14},{"sys":12679},{"id":21,"type":12,"linkType":22},{"sys":12681},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12683,"metaTitle":363,"metaDescription":364,"mainTitle":12684,"subtitle":382,"heroImage":12699,"ctaButton":405,"ctaLink":406},[362],{"data":12685,"content":12686,"nodeType":74},{},[12687,12693],{"data":12688,"content":12689,"nodeType":78},{},[12690],{"data":12691,"marks":12692,"value":374,"nodeType":82},{},[],{"data":12694,"content":12695,"nodeType":87},{},[12696],{"data":12697,"marks":12698,"value":381,"nodeType":82},{},[],{"metadata":12700,"sys":12703,"fields":12708},{"tags":12701,"concepts":12702},[],[],{"space":12704,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12706,"publishedVersion":62,"revision":44,"locale":29},{"sys":12705},{"type":12,"linkType":13,"id":14},{"sys":12707},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12709},{"url":397,"details":12710,"fileName":403,"contentType":404},{"size":399,"image":12711},{"width":401,"height":402},{"sys":12713,"fields":12716},{"id":12714,"createdAt":12715},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":12717,"slug":12718,"articleIntro":12717,"category":12719},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[12720],{"metadata":12721,"sys":12724,"fields":12731},{"tags":12722,"concepts":12723},[],[],{"space":12725,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12727,"publishedVersion":353,"revision":62,"contentType":12729,"locale":29},{"sys":12726},{"type":12,"linkType":13,"id":14},{"sys":12728},{"id":21,"type":12,"linkType":22},{"sys":12730},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12732,"metaTitle":363,"metaDescription":364,"mainTitle":12733,"subtitle":382,"heroImage":12748,"ctaButton":405,"ctaLink":406},[362],{"data":12734,"content":12735,"nodeType":74},{},[12736,12742],{"data":12737,"content":12738,"nodeType":78},{},[12739],{"data":12740,"marks":12741,"value":374,"nodeType":82},{},[],{"data":12743,"content":12744,"nodeType":87},{},[12745],{"data":12746,"marks":12747,"value":381,"nodeType":82},{},[],{"metadata":12749,"sys":12752,"fields":12757},{"tags":12750,"concepts":12751},[],[],{"space":12753,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12755,"publishedVersion":62,"revision":44,"locale":29},{"sys":12754},{"type":12,"linkType":13,"id":14},{"sys":12756},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12758},{"url":397,"details":12759,"fileName":403,"contentType":404},{"size":399,"image":12760},{"width":401,"height":402},{"sys":12762,"fields":12765},{"id":12763,"createdAt":12764},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":12766,"slug":12767,"articleIntro":-1,"category":12768},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[12769],{"metadata":12770,"sys":12773,"fields":12780},{"tags":12771,"concepts":12772},[],[],{"space":12774,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12776,"publishedVersion":353,"revision":62,"contentType":12778,"locale":29},{"sys":12775},{"type":12,"linkType":13,"id":14},{"sys":12777},{"id":21,"type":12,"linkType":22},{"sys":12779},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12781,"metaTitle":363,"metaDescription":364,"mainTitle":12782,"subtitle":382,"heroImage":12797,"ctaButton":405,"ctaLink":406},[362],{"data":12783,"content":12784,"nodeType":74},{},[12785,12791],{"data":12786,"content":12787,"nodeType":78},{},[12788],{"data":12789,"marks":12790,"value":374,"nodeType":82},{},[],{"data":12792,"content":12793,"nodeType":87},{},[12794],{"data":12795,"marks":12796,"value":381,"nodeType":82},{},[],{"metadata":12798,"sys":12801,"fields":12806},{"tags":12799,"concepts":12800},[],[],{"space":12802,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12804,"publishedVersion":62,"revision":44,"locale":29},{"sys":12803},{"type":12,"linkType":13,"id":14},{"sys":12805},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12807},{"url":397,"details":12808,"fileName":403,"contentType":404},{"size":399,"image":12809},{"width":401,"height":402},{"sys":12811,"fields":12814},{"id":12812,"createdAt":12813},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":12815,"slug":12816,"articleIntro":12815,"category":12817},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[12818],{"metadata":12819,"sys":12822,"fields":12829},{"tags":12820,"concepts":12821},[],[],{"space":12823,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12825,"publishedVersion":353,"revision":62,"contentType":12827,"locale":29},{"sys":12824},{"type":12,"linkType":13,"id":14},{"sys":12826},{"id":21,"type":12,"linkType":22},{"sys":12828},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12830,"metaTitle":363,"metaDescription":364,"mainTitle":12831,"subtitle":382,"heroImage":12846,"ctaButton":405,"ctaLink":406},[362],{"data":12832,"content":12833,"nodeType":74},{},[12834,12840],{"data":12835,"content":12836,"nodeType":78},{},[12837],{"data":12838,"marks":12839,"value":374,"nodeType":82},{},[],{"data":12841,"content":12842,"nodeType":87},{},[12843],{"data":12844,"marks":12845,"value":381,"nodeType":82},{},[],{"metadata":12847,"sys":12850,"fields":12855},{"tags":12848,"concepts":12849},[],[],{"space":12851,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12853,"publishedVersion":62,"revision":44,"locale":29},{"sys":12852},{"type":12,"linkType":13,"id":14},{"sys":12854},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12856},{"url":397,"details":12857,"fileName":403,"contentType":404},{"size":399,"image":12858},{"width":401,"height":402},{"sys":12860,"fields":12863},{"id":12861,"createdAt":12862},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":12864,"slug":12865,"articleIntro":12864,"category":12866},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[12867],{"metadata":12868,"sys":12871,"fields":12878},{"tags":12869,"concepts":12870},[],[],{"space":12872,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12874,"publishedVersion":353,"revision":62,"contentType":12876,"locale":29},{"sys":12873},{"type":12,"linkType":13,"id":14},{"sys":12875},{"id":21,"type":12,"linkType":22},{"sys":12877},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12879,"metaTitle":363,"metaDescription":364,"mainTitle":12880,"subtitle":382,"heroImage":12895,"ctaButton":405,"ctaLink":406},[362],{"data":12881,"content":12882,"nodeType":74},{},[12883,12889],{"data":12884,"content":12885,"nodeType":78},{},[12886],{"data":12887,"marks":12888,"value":374,"nodeType":82},{},[],{"data":12890,"content":12891,"nodeType":87},{},[12892],{"data":12893,"marks":12894,"value":381,"nodeType":82},{},[],{"metadata":12896,"sys":12899,"fields":12904},{"tags":12897,"concepts":12898},[],[],{"space":12900,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12902,"publishedVersion":62,"revision":44,"locale":29},{"sys":12901},{"type":12,"linkType":13,"id":14},{"sys":12903},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12905},{"url":397,"details":12906,"fileName":403,"contentType":404},{"size":399,"image":12907},{"width":401,"height":402},{"sys":12909,"fields":12912},{"id":12910,"createdAt":12911},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":12913,"slug":12914,"articleIntro":12913,"category":12915},"6021 - Matières consommables","compte-6021-matieres-consommables",[12916],{"metadata":12917,"sys":12920,"fields":12927},{"tags":12918,"concepts":12919},[],[],{"space":12921,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12923,"publishedVersion":353,"revision":62,"contentType":12925,"locale":29},{"sys":12922},{"type":12,"linkType":13,"id":14},{"sys":12924},{"id":21,"type":12,"linkType":22},{"sys":12926},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12928,"metaTitle":363,"metaDescription":364,"mainTitle":12929,"subtitle":382,"heroImage":12944,"ctaButton":405,"ctaLink":406},[362],{"data":12930,"content":12931,"nodeType":74},{},[12932,12938],{"data":12933,"content":12934,"nodeType":78},{},[12935],{"data":12936,"marks":12937,"value":374,"nodeType":82},{},[],{"data":12939,"content":12940,"nodeType":87},{},[12941],{"data":12942,"marks":12943,"value":381,"nodeType":82},{},[],{"metadata":12945,"sys":12948,"fields":12953},{"tags":12946,"concepts":12947},[],[],{"space":12949,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":12951,"publishedVersion":62,"revision":44,"locale":29},{"sys":12950},{"type":12,"linkType":13,"id":14},{"sys":12952},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":12954},{"url":397,"details":12955,"fileName":403,"contentType":404},{"size":399,"image":12956},{"width":401,"height":402},{"sys":12958,"fields":12961},{"id":12959,"createdAt":12960},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":12962,"slug":12963,"articleIntro":12962,"category":12964},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[12965],{"metadata":12966,"sys":12969,"fields":12976},{"tags":12967,"concepts":12968},[],[],{"space":12970,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":12972,"publishedVersion":353,"revision":62,"contentType":12974,"locale":29},{"sys":12971},{"type":12,"linkType":13,"id":14},{"sys":12973},{"id":21,"type":12,"linkType":22},{"sys":12975},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":12977,"metaTitle":363,"metaDescription":364,"mainTitle":12978,"subtitle":382,"heroImage":12993,"ctaButton":405,"ctaLink":406},[362],{"data":12979,"content":12980,"nodeType":74},{},[12981,12987],{"data":12982,"content":12983,"nodeType":78},{},[12984],{"data":12985,"marks":12986,"value":374,"nodeType":82},{},[],{"data":12988,"content":12989,"nodeType":87},{},[12990],{"data":12991,"marks":12992,"value":381,"nodeType":82},{},[],{"metadata":12994,"sys":12997,"fields":13002},{"tags":12995,"concepts":12996},[],[],{"space":12998,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13000,"publishedVersion":62,"revision":44,"locale":29},{"sys":12999},{"type":12,"linkType":13,"id":14},{"sys":13001},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13003},{"url":397,"details":13004,"fileName":403,"contentType":404},{"size":399,"image":13005},{"width":401,"height":402},{"sys":13007,"fields":13010},{"id":13008,"createdAt":13009},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":13011,"slug":13012,"articleIntro":13011,"category":13013},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[13014],{"metadata":13015,"sys":13018,"fields":13025},{"tags":13016,"concepts":13017},[],[],{"space":13019,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13021,"publishedVersion":353,"revision":62,"contentType":13023,"locale":29},{"sys":13020},{"type":12,"linkType":13,"id":14},{"sys":13022},{"id":21,"type":12,"linkType":22},{"sys":13024},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13026,"metaTitle":363,"metaDescription":364,"mainTitle":13027,"subtitle":382,"heroImage":13042,"ctaButton":405,"ctaLink":406},[362],{"data":13028,"content":13029,"nodeType":74},{},[13030,13036],{"data":13031,"content":13032,"nodeType":78},{},[13033],{"data":13034,"marks":13035,"value":374,"nodeType":82},{},[],{"data":13037,"content":13038,"nodeType":87},{},[13039],{"data":13040,"marks":13041,"value":381,"nodeType":82},{},[],{"metadata":13043,"sys":13046,"fields":13051},{"tags":13044,"concepts":13045},[],[],{"space":13047,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13049,"publishedVersion":62,"revision":44,"locale":29},{"sys":13048},{"type":12,"linkType":13,"id":14},{"sys":13050},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13052},{"url":397,"details":13053,"fileName":403,"contentType":404},{"size":399,"image":13054},{"width":401,"height":402},{"sys":13056,"fields":13059},{"id":13057,"createdAt":13058},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":13060,"slug":13061,"articleIntro":13060,"category":13062},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[13063],{"metadata":13064,"sys":13067,"fields":13074},{"tags":13065,"concepts":13066},[],[],{"space":13068,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13070,"publishedVersion":353,"revision":62,"contentType":13072,"locale":29},{"sys":13069},{"type":12,"linkType":13,"id":14},{"sys":13071},{"id":21,"type":12,"linkType":22},{"sys":13073},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13075,"metaTitle":363,"metaDescription":364,"mainTitle":13076,"subtitle":382,"heroImage":13091,"ctaButton":405,"ctaLink":406},[362],{"data":13077,"content":13078,"nodeType":74},{},[13079,13085],{"data":13080,"content":13081,"nodeType":78},{},[13082],{"data":13083,"marks":13084,"value":374,"nodeType":82},{},[],{"data":13086,"content":13087,"nodeType":87},{},[13088],{"data":13089,"marks":13090,"value":381,"nodeType":82},{},[],{"metadata":13092,"sys":13095,"fields":13100},{"tags":13093,"concepts":13094},[],[],{"space":13096,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13098,"publishedVersion":62,"revision":44,"locale":29},{"sys":13097},{"type":12,"linkType":13,"id":14},{"sys":13099},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13101},{"url":397,"details":13102,"fileName":403,"contentType":404},{"size":399,"image":13103},{"width":401,"height":402},{"sys":13105,"fields":13108},{"id":13106,"createdAt":13107},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":13109,"slug":13110,"articleIntro":13109,"category":13111},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[13112],{"metadata":13113,"sys":13116,"fields":13123},{"tags":13114,"concepts":13115},[],[],{"space":13117,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13119,"publishedVersion":353,"revision":62,"contentType":13121,"locale":29},{"sys":13118},{"type":12,"linkType":13,"id":14},{"sys":13120},{"id":21,"type":12,"linkType":22},{"sys":13122},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13124,"metaTitle":363,"metaDescription":364,"mainTitle":13125,"subtitle":382,"heroImage":13140,"ctaButton":405,"ctaLink":406},[362],{"data":13126,"content":13127,"nodeType":74},{},[13128,13134],{"data":13129,"content":13130,"nodeType":78},{},[13131],{"data":13132,"marks":13133,"value":374,"nodeType":82},{},[],{"data":13135,"content":13136,"nodeType":87},{},[13137],{"data":13138,"marks":13139,"value":381,"nodeType":82},{},[],{"metadata":13141,"sys":13144,"fields":13149},{"tags":13142,"concepts":13143},[],[],{"space":13145,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13147,"publishedVersion":62,"revision":44,"locale":29},{"sys":13146},{"type":12,"linkType":13,"id":14},{"sys":13148},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13150},{"url":397,"details":13151,"fileName":403,"contentType":404},{"size":399,"image":13152},{"width":401,"height":402},{"sys":13154,"fields":13157},{"id":13155,"createdAt":13156},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":13158,"slug":13159,"articleIntro":13158,"category":13160},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[13161],{"metadata":13162,"sys":13165,"fields":13172},{"tags":13163,"concepts":13164},[],[],{"space":13166,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13168,"publishedVersion":353,"revision":62,"contentType":13170,"locale":29},{"sys":13167},{"type":12,"linkType":13,"id":14},{"sys":13169},{"id":21,"type":12,"linkType":22},{"sys":13171},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13173,"metaTitle":363,"metaDescription":364,"mainTitle":13174,"subtitle":382,"heroImage":13189,"ctaButton":405,"ctaLink":406},[362],{"data":13175,"content":13176,"nodeType":74},{},[13177,13183],{"data":13178,"content":13179,"nodeType":78},{},[13180],{"data":13181,"marks":13182,"value":374,"nodeType":82},{},[],{"data":13184,"content":13185,"nodeType":87},{},[13186],{"data":13187,"marks":13188,"value":381,"nodeType":82},{},[],{"metadata":13190,"sys":13193,"fields":13198},{"tags":13191,"concepts":13192},[],[],{"space":13194,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13196,"publishedVersion":62,"revision":44,"locale":29},{"sys":13195},{"type":12,"linkType":13,"id":14},{"sys":13197},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13199},{"url":397,"details":13200,"fileName":403,"contentType":404},{"size":399,"image":13201},{"width":401,"height":402},{"sys":13203,"fields":13206},{"id":13204,"createdAt":13205},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":13207,"slug":13208,"articleIntro":-1,"category":13209},"Compte 518 - Intérêts courus","compte-518-interets-courus",[13210],{"metadata":13211,"sys":13214,"fields":13221},{"tags":13212,"concepts":13213},[],[],{"space":13215,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13217,"publishedVersion":353,"revision":62,"contentType":13219,"locale":29},{"sys":13216},{"type":12,"linkType":13,"id":14},{"sys":13218},{"id":21,"type":12,"linkType":22},{"sys":13220},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13222,"metaTitle":363,"metaDescription":364,"mainTitle":13223,"subtitle":382,"heroImage":13238,"ctaButton":405,"ctaLink":406},[362],{"data":13224,"content":13225,"nodeType":74},{},[13226,13232],{"data":13227,"content":13228,"nodeType":78},{},[13229],{"data":13230,"marks":13231,"value":374,"nodeType":82},{},[],{"data":13233,"content":13234,"nodeType":87},{},[13235],{"data":13236,"marks":13237,"value":381,"nodeType":82},{},[],{"metadata":13239,"sys":13242,"fields":13247},{"tags":13240,"concepts":13241},[],[],{"space":13243,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13245,"publishedVersion":62,"revision":44,"locale":29},{"sys":13244},{"type":12,"linkType":13,"id":14},{"sys":13246},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13248},{"url":397,"details":13249,"fileName":403,"contentType":404},{"size":399,"image":13250},{"width":401,"height":402},{"sys":13252,"fields":13255},{"id":13253,"createdAt":13254},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":13256,"slug":13257,"articleIntro":13256,"category":13258},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[13259],{"metadata":13260,"sys":13263,"fields":13270},{"tags":13261,"concepts":13262},[],[],{"space":13264,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13266,"publishedVersion":353,"revision":62,"contentType":13268,"locale":29},{"sys":13265},{"type":12,"linkType":13,"id":14},{"sys":13267},{"id":21,"type":12,"linkType":22},{"sys":13269},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13271,"metaTitle":363,"metaDescription":364,"mainTitle":13272,"subtitle":382,"heroImage":13287,"ctaButton":405,"ctaLink":406},[362],{"data":13273,"content":13274,"nodeType":74},{},[13275,13281],{"data":13276,"content":13277,"nodeType":78},{},[13278],{"data":13279,"marks":13280,"value":374,"nodeType":82},{},[],{"data":13282,"content":13283,"nodeType":87},{},[13284],{"data":13285,"marks":13286,"value":381,"nodeType":82},{},[],{"metadata":13288,"sys":13291,"fields":13296},{"tags":13289,"concepts":13290},[],[],{"space":13292,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13294,"publishedVersion":62,"revision":44,"locale":29},{"sys":13293},{"type":12,"linkType":13,"id":14},{"sys":13295},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13297},{"url":397,"details":13298,"fileName":403,"contentType":404},{"size":399,"image":13299},{"width":401,"height":402},{"sys":13301,"fields":13304},{"id":13302,"createdAt":13303},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":13305,"slug":13306,"articleIntro":13305,"category":13307},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[13308],{"metadata":13309,"sys":13312,"fields":13319},{"tags":13310,"concepts":13311},[],[],{"space":13313,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13315,"publishedVersion":353,"revision":62,"contentType":13317,"locale":29},{"sys":13314},{"type":12,"linkType":13,"id":14},{"sys":13316},{"id":21,"type":12,"linkType":22},{"sys":13318},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13320,"metaTitle":363,"metaDescription":364,"mainTitle":13321,"subtitle":382,"heroImage":13336,"ctaButton":405,"ctaLink":406},[362],{"data":13322,"content":13323,"nodeType":74},{},[13324,13330],{"data":13325,"content":13326,"nodeType":78},{},[13327],{"data":13328,"marks":13329,"value":374,"nodeType":82},{},[],{"data":13331,"content":13332,"nodeType":87},{},[13333],{"data":13334,"marks":13335,"value":381,"nodeType":82},{},[],{"metadata":13337,"sys":13340,"fields":13345},{"tags":13338,"concepts":13339},[],[],{"space":13341,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13343,"publishedVersion":62,"revision":44,"locale":29},{"sys":13342},{"type":12,"linkType":13,"id":14},{"sys":13344},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13346},{"url":397,"details":13347,"fileName":403,"contentType":404},{"size":399,"image":13348},{"width":401,"height":402},{"sys":13350,"fields":13353},{"id":13351,"createdAt":13352},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":13354,"slug":13355,"articleIntro":-1,"category":13356},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[13357],{"metadata":13358,"sys":13361,"fields":13368},{"tags":13359,"concepts":13360},[],[],{"space":13362,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13364,"publishedVersion":353,"revision":62,"contentType":13366,"locale":29},{"sys":13363},{"type":12,"linkType":13,"id":14},{"sys":13365},{"id":21,"type":12,"linkType":22},{"sys":13367},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13369,"metaTitle":363,"metaDescription":364,"mainTitle":13370,"subtitle":382,"heroImage":13385,"ctaButton":405,"ctaLink":406},[362],{"data":13371,"content":13372,"nodeType":74},{},[13373,13379],{"data":13374,"content":13375,"nodeType":78},{},[13376],{"data":13377,"marks":13378,"value":374,"nodeType":82},{},[],{"data":13380,"content":13381,"nodeType":87},{},[13382],{"data":13383,"marks":13384,"value":381,"nodeType":82},{},[],{"metadata":13386,"sys":13389,"fields":13394},{"tags":13387,"concepts":13388},[],[],{"space":13390,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13392,"publishedVersion":62,"revision":44,"locale":29},{"sys":13391},{"type":12,"linkType":13,"id":14},{"sys":13393},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13395},{"url":397,"details":13396,"fileName":403,"contentType":404},{"size":399,"image":13397},{"width":401,"height":402},{"sys":13399,"fields":13402},{"id":13400,"createdAt":13401},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":13403,"slug":13404,"articleIntro":13403,"category":13405},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[13406],{"metadata":13407,"sys":13410,"fields":13417},{"tags":13408,"concepts":13409},[],[],{"space":13411,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13413,"publishedVersion":353,"revision":62,"contentType":13415,"locale":29},{"sys":13412},{"type":12,"linkType":13,"id":14},{"sys":13414},{"id":21,"type":12,"linkType":22},{"sys":13416},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13418,"metaTitle":363,"metaDescription":364,"mainTitle":13419,"subtitle":382,"heroImage":13434,"ctaButton":405,"ctaLink":406},[362],{"data":13420,"content":13421,"nodeType":74},{},[13422,13428],{"data":13423,"content":13424,"nodeType":78},{},[13425],{"data":13426,"marks":13427,"value":374,"nodeType":82},{},[],{"data":13429,"content":13430,"nodeType":87},{},[13431],{"data":13432,"marks":13433,"value":381,"nodeType":82},{},[],{"metadata":13435,"sys":13438,"fields":13443},{"tags":13436,"concepts":13437},[],[],{"space":13439,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13441,"publishedVersion":62,"revision":44,"locale":29},{"sys":13440},{"type":12,"linkType":13,"id":14},{"sys":13442},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13444},{"url":397,"details":13445,"fileName":403,"contentType":404},{"size":399,"image":13446},{"width":401,"height":402},{"sys":13448,"fields":13451},{"id":13449,"createdAt":13450},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":13452,"slug":13453,"articleIntro":13452,"category":13454},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[13455],{"metadata":13456,"sys":13459,"fields":13466},{"tags":13457,"concepts":13458},[],[],{"space":13460,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13462,"publishedVersion":353,"revision":62,"contentType":13464,"locale":29},{"sys":13461},{"type":12,"linkType":13,"id":14},{"sys":13463},{"id":21,"type":12,"linkType":22},{"sys":13465},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13467,"metaTitle":363,"metaDescription":364,"mainTitle":13468,"subtitle":382,"heroImage":13483,"ctaButton":405,"ctaLink":406},[362],{"data":13469,"content":13470,"nodeType":74},{},[13471,13477],{"data":13472,"content":13473,"nodeType":78},{},[13474],{"data":13475,"marks":13476,"value":374,"nodeType":82},{},[],{"data":13478,"content":13479,"nodeType":87},{},[13480],{"data":13481,"marks":13482,"value":381,"nodeType":82},{},[],{"metadata":13484,"sys":13487,"fields":13492},{"tags":13485,"concepts":13486},[],[],{"space":13488,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13490,"publishedVersion":62,"revision":44,"locale":29},{"sys":13489},{"type":12,"linkType":13,"id":14},{"sys":13491},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13493},{"url":397,"details":13494,"fileName":403,"contentType":404},{"size":399,"image":13495},{"width":401,"height":402},{"sys":13497,"fields":13500},{"id":13498,"createdAt":13499},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":13501,"slug":13502,"articleIntro":13501,"category":13503},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[13504],{"metadata":13505,"sys":13508,"fields":13515},{"tags":13506,"concepts":13507},[],[],{"space":13509,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13511,"publishedVersion":353,"revision":62,"contentType":13513,"locale":29},{"sys":13510},{"type":12,"linkType":13,"id":14},{"sys":13512},{"id":21,"type":12,"linkType":22},{"sys":13514},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13516,"metaTitle":363,"metaDescription":364,"mainTitle":13517,"subtitle":382,"heroImage":13532,"ctaButton":405,"ctaLink":406},[362],{"data":13518,"content":13519,"nodeType":74},{},[13520,13526],{"data":13521,"content":13522,"nodeType":78},{},[13523],{"data":13524,"marks":13525,"value":374,"nodeType":82},{},[],{"data":13527,"content":13528,"nodeType":87},{},[13529],{"data":13530,"marks":13531,"value":381,"nodeType":82},{},[],{"metadata":13533,"sys":13536,"fields":13541},{"tags":13534,"concepts":13535},[],[],{"space":13537,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13539,"publishedVersion":62,"revision":44,"locale":29},{"sys":13538},{"type":12,"linkType":13,"id":14},{"sys":13540},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13542},{"url":397,"details":13543,"fileName":403,"contentType":404},{"size":399,"image":13544},{"width":401,"height":402},{"sys":13546,"fields":13549},{"id":13547,"createdAt":13548},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":13550,"slug":13551,"articleIntro":13550,"category":13552},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[13553],{"metadata":13554,"sys":13557,"fields":13564},{"tags":13555,"concepts":13556},[],[],{"space":13558,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13560,"publishedVersion":353,"revision":62,"contentType":13562,"locale":29},{"sys":13559},{"type":12,"linkType":13,"id":14},{"sys":13561},{"id":21,"type":12,"linkType":22},{"sys":13563},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13565,"metaTitle":363,"metaDescription":364,"mainTitle":13566,"subtitle":382,"heroImage":13581,"ctaButton":405,"ctaLink":406},[362],{"data":13567,"content":13568,"nodeType":74},{},[13569,13575],{"data":13570,"content":13571,"nodeType":78},{},[13572],{"data":13573,"marks":13574,"value":374,"nodeType":82},{},[],{"data":13576,"content":13577,"nodeType":87},{},[13578],{"data":13579,"marks":13580,"value":381,"nodeType":82},{},[],{"metadata":13582,"sys":13585,"fields":13590},{"tags":13583,"concepts":13584},[],[],{"space":13586,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13588,"publishedVersion":62,"revision":44,"locale":29},{"sys":13587},{"type":12,"linkType":13,"id":14},{"sys":13589},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13591},{"url":397,"details":13592,"fileName":403,"contentType":404},{"size":399,"image":13593},{"width":401,"height":402},{"sys":13595,"fields":13598},{"id":13596,"createdAt":13597},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":13599,"slug":13600,"articleIntro":13599,"category":13601},"2748 - Autres prêts","compte-2748-autres-prets",[13602],{"metadata":13603,"sys":13606,"fields":13613},{"tags":13604,"concepts":13605},[],[],{"space":13607,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13609,"publishedVersion":353,"revision":62,"contentType":13611,"locale":29},{"sys":13608},{"type":12,"linkType":13,"id":14},{"sys":13610},{"id":21,"type":12,"linkType":22},{"sys":13612},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13614,"metaTitle":363,"metaDescription":364,"mainTitle":13615,"subtitle":382,"heroImage":13630,"ctaButton":405,"ctaLink":406},[362],{"data":13616,"content":13617,"nodeType":74},{},[13618,13624],{"data":13619,"content":13620,"nodeType":78},{},[13621],{"data":13622,"marks":13623,"value":374,"nodeType":82},{},[],{"data":13625,"content":13626,"nodeType":87},{},[13627],{"data":13628,"marks":13629,"value":381,"nodeType":82},{},[],{"metadata":13631,"sys":13634,"fields":13639},{"tags":13632,"concepts":13633},[],[],{"space":13635,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13637,"publishedVersion":62,"revision":44,"locale":29},{"sys":13636},{"type":12,"linkType":13,"id":14},{"sys":13638},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13640},{"url":397,"details":13641,"fileName":403,"contentType":404},{"size":399,"image":13642},{"width":401,"height":402},{"sys":13644,"fields":13647},{"id":13645,"createdAt":13646},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":13648,"slug":13649,"articleIntro":13648,"category":13650},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[13651],{"metadata":13652,"sys":13655,"fields":13662},{"tags":13653,"concepts":13654},[],[],{"space":13656,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13658,"publishedVersion":353,"revision":62,"contentType":13660,"locale":29},{"sys":13657},{"type":12,"linkType":13,"id":14},{"sys":13659},{"id":21,"type":12,"linkType":22},{"sys":13661},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13663,"metaTitle":363,"metaDescription":364,"mainTitle":13664,"subtitle":382,"heroImage":13679,"ctaButton":405,"ctaLink":406},[362],{"data":13665,"content":13666,"nodeType":74},{},[13667,13673],{"data":13668,"content":13669,"nodeType":78},{},[13670],{"data":13671,"marks":13672,"value":374,"nodeType":82},{},[],{"data":13674,"content":13675,"nodeType":87},{},[13676],{"data":13677,"marks":13678,"value":381,"nodeType":82},{},[],{"metadata":13680,"sys":13683,"fields":13688},{"tags":13681,"concepts":13682},[],[],{"space":13684,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13686,"publishedVersion":62,"revision":44,"locale":29},{"sys":13685},{"type":12,"linkType":13,"id":14},{"sys":13687},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13689},{"url":397,"details":13690,"fileName":403,"contentType":404},{"size":399,"image":13691},{"width":401,"height":402},{"sys":13693,"fields":13696},{"id":13694,"createdAt":13695},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":13697,"slug":13698,"articleIntro":13697,"category":13699},"472 - Comptes d'attente","compte-472-comptes-d-attente",[13700],{"metadata":13701,"sys":13704,"fields":13711},{"tags":13702,"concepts":13703},[],[],{"space":13705,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13707,"publishedVersion":353,"revision":62,"contentType":13709,"locale":29},{"sys":13706},{"type":12,"linkType":13,"id":14},{"sys":13708},{"id":21,"type":12,"linkType":22},{"sys":13710},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13712,"metaTitle":363,"metaDescription":364,"mainTitle":13713,"subtitle":382,"heroImage":13728,"ctaButton":405,"ctaLink":406},[362],{"data":13714,"content":13715,"nodeType":74},{},[13716,13722],{"data":13717,"content":13718,"nodeType":78},{},[13719],{"data":13720,"marks":13721,"value":374,"nodeType":82},{},[],{"data":13723,"content":13724,"nodeType":87},{},[13725],{"data":13726,"marks":13727,"value":381,"nodeType":82},{},[],{"metadata":13729,"sys":13732,"fields":13737},{"tags":13730,"concepts":13731},[],[],{"space":13733,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13735,"publishedVersion":62,"revision":44,"locale":29},{"sys":13734},{"type":12,"linkType":13,"id":14},{"sys":13736},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13738},{"url":397,"details":13739,"fileName":403,"contentType":404},{"size":399,"image":13740},{"width":401,"height":402},{"sys":13742,"fields":13745},{"id":13743,"createdAt":13744},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":13746,"slug":13747,"articleIntro":13746,"category":13748},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[13749],{"metadata":13750,"sys":13753,"fields":13760},{"tags":13751,"concepts":13752},[],[],{"space":13754,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13756,"publishedVersion":353,"revision":62,"contentType":13758,"locale":29},{"sys":13755},{"type":12,"linkType":13,"id":14},{"sys":13757},{"id":21,"type":12,"linkType":22},{"sys":13759},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13761,"metaTitle":363,"metaDescription":364,"mainTitle":13762,"subtitle":382,"heroImage":13777,"ctaButton":405,"ctaLink":406},[362],{"data":13763,"content":13764,"nodeType":74},{},[13765,13771],{"data":13766,"content":13767,"nodeType":78},{},[13768],{"data":13769,"marks":13770,"value":374,"nodeType":82},{},[],{"data":13772,"content":13773,"nodeType":87},{},[13774],{"data":13775,"marks":13776,"value":381,"nodeType":82},{},[],{"metadata":13778,"sys":13781,"fields":13786},{"tags":13779,"concepts":13780},[],[],{"space":13782,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13784,"publishedVersion":62,"revision":44,"locale":29},{"sys":13783},{"type":12,"linkType":13,"id":14},{"sys":13785},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13787},{"url":397,"details":13788,"fileName":403,"contentType":404},{"size":399,"image":13789},{"width":401,"height":402},{"sys":13791,"fields":13794},{"id":13792,"createdAt":13793},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":13795,"slug":13796,"articleIntro":13795,"category":13797},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[13798],{"metadata":13799,"sys":13802,"fields":13809},{"tags":13800,"concepts":13801},[],[],{"space":13803,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13805,"publishedVersion":353,"revision":62,"contentType":13807,"locale":29},{"sys":13804},{"type":12,"linkType":13,"id":14},{"sys":13806},{"id":21,"type":12,"linkType":22},{"sys":13808},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13810,"metaTitle":363,"metaDescription":364,"mainTitle":13811,"subtitle":382,"heroImage":13826,"ctaButton":405,"ctaLink":406},[362],{"data":13812,"content":13813,"nodeType":74},{},[13814,13820],{"data":13815,"content":13816,"nodeType":78},{},[13817],{"data":13818,"marks":13819,"value":374,"nodeType":82},{},[],{"data":13821,"content":13822,"nodeType":87},{},[13823],{"data":13824,"marks":13825,"value":381,"nodeType":82},{},[],{"metadata":13827,"sys":13830,"fields":13835},{"tags":13828,"concepts":13829},[],[],{"space":13831,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13833,"publishedVersion":62,"revision":44,"locale":29},{"sys":13832},{"type":12,"linkType":13,"id":14},{"sys":13834},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13836},{"url":397,"details":13837,"fileName":403,"contentType":404},{"size":399,"image":13838},{"width":401,"height":402},{"sys":13840,"fields":13843},{"id":13841,"createdAt":13842},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":13844,"slug":13845,"articleIntro":13844,"category":13846},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[13847],{"metadata":13848,"sys":13851,"fields":13858},{"tags":13849,"concepts":13850},[],[],{"space":13852,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13854,"publishedVersion":353,"revision":62,"contentType":13856,"locale":29},{"sys":13853},{"type":12,"linkType":13,"id":14},{"sys":13855},{"id":21,"type":12,"linkType":22},{"sys":13857},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13859,"metaTitle":363,"metaDescription":364,"mainTitle":13860,"subtitle":382,"heroImage":13875,"ctaButton":405,"ctaLink":406},[362],{"data":13861,"content":13862,"nodeType":74},{},[13863,13869],{"data":13864,"content":13865,"nodeType":78},{},[13866],{"data":13867,"marks":13868,"value":374,"nodeType":82},{},[],{"data":13870,"content":13871,"nodeType":87},{},[13872],{"data":13873,"marks":13874,"value":381,"nodeType":82},{},[],{"metadata":13876,"sys":13879,"fields":13884},{"tags":13877,"concepts":13878},[],[],{"space":13880,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13882,"publishedVersion":62,"revision":44,"locale":29},{"sys":13881},{"type":12,"linkType":13,"id":14},{"sys":13883},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13885},{"url":397,"details":13886,"fileName":403,"contentType":404},{"size":399,"image":13887},{"width":401,"height":402},{"sys":13889,"fields":13892},{"id":13890,"createdAt":13891},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":13893,"slug":13894,"articleIntro":13893,"category":13895},"698 - Intégration fiscale","compte-698-integration-fiscale",[13896],{"metadata":13897,"sys":13900,"fields":13907},{"tags":13898,"concepts":13899},[],[],{"space":13901,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13903,"publishedVersion":353,"revision":62,"contentType":13905,"locale":29},{"sys":13902},{"type":12,"linkType":13,"id":14},{"sys":13904},{"id":21,"type":12,"linkType":22},{"sys":13906},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13908,"metaTitle":363,"metaDescription":364,"mainTitle":13909,"subtitle":382,"heroImage":13924,"ctaButton":405,"ctaLink":406},[362],{"data":13910,"content":13911,"nodeType":74},{},[13912,13918],{"data":13913,"content":13914,"nodeType":78},{},[13915],{"data":13916,"marks":13917,"value":374,"nodeType":82},{},[],{"data":13919,"content":13920,"nodeType":87},{},[13921],{"data":13922,"marks":13923,"value":381,"nodeType":82},{},[],{"metadata":13925,"sys":13928,"fields":13933},{"tags":13926,"concepts":13927},[],[],{"space":13929,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13931,"publishedVersion":62,"revision":44,"locale":29},{"sys":13930},{"type":12,"linkType":13,"id":14},{"sys":13932},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13934},{"url":397,"details":13935,"fileName":403,"contentType":404},{"size":399,"image":13936},{"width":401,"height":402},{"sys":13938,"fields":13941},{"id":13939,"createdAt":13940},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":13942,"slug":13943,"articleIntro":13942,"category":13944},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[13945],{"metadata":13946,"sys":13949,"fields":13956},{"tags":13947,"concepts":13948},[],[],{"space":13950,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":13952,"publishedVersion":353,"revision":62,"contentType":13954,"locale":29},{"sys":13951},{"type":12,"linkType":13,"id":14},{"sys":13953},{"id":21,"type":12,"linkType":22},{"sys":13955},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":13957,"metaTitle":363,"metaDescription":364,"mainTitle":13958,"subtitle":382,"heroImage":13973,"ctaButton":405,"ctaLink":406},[362],{"data":13959,"content":13960,"nodeType":74},{},[13961,13967],{"data":13962,"content":13963,"nodeType":78},{},[13964],{"data":13965,"marks":13966,"value":374,"nodeType":82},{},[],{"data":13968,"content":13969,"nodeType":87},{},[13970],{"data":13971,"marks":13972,"value":381,"nodeType":82},{},[],{"metadata":13974,"sys":13977,"fields":13982},{"tags":13975,"concepts":13976},[],[],{"space":13978,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":13980,"publishedVersion":62,"revision":44,"locale":29},{"sys":13979},{"type":12,"linkType":13,"id":14},{"sys":13981},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":13983},{"url":397,"details":13984,"fileName":403,"contentType":404},{"size":399,"image":13985},{"width":401,"height":402},{"sys":13987,"fields":13990},{"id":13988,"createdAt":13989},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":13991,"slug":13992,"articleIntro":13991,"category":13993},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[13994],{"metadata":13995,"sys":13998,"fields":14005},{"tags":13996,"concepts":13997},[],[],{"space":13999,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14001,"publishedVersion":353,"revision":62,"contentType":14003,"locale":29},{"sys":14000},{"type":12,"linkType":13,"id":14},{"sys":14002},{"id":21,"type":12,"linkType":22},{"sys":14004},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14006,"metaTitle":363,"metaDescription":364,"mainTitle":14007,"subtitle":382,"heroImage":14022,"ctaButton":405,"ctaLink":406},[362],{"data":14008,"content":14009,"nodeType":74},{},[14010,14016],{"data":14011,"content":14012,"nodeType":78},{},[14013],{"data":14014,"marks":14015,"value":374,"nodeType":82},{},[],{"data":14017,"content":14018,"nodeType":87},{},[14019],{"data":14020,"marks":14021,"value":381,"nodeType":82},{},[],{"metadata":14023,"sys":14026,"fields":14031},{"tags":14024,"concepts":14025},[],[],{"space":14027,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14029,"publishedVersion":62,"revision":44,"locale":29},{"sys":14028},{"type":12,"linkType":13,"id":14},{"sys":14030},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14032},{"url":397,"details":14033,"fileName":403,"contentType":404},{"size":399,"image":14034},{"width":401,"height":402},{"sys":14036,"fields":14039},{"id":14037,"createdAt":14038},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":14040,"slug":14041,"articleIntro":-1,"category":14042},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[14043],{"metadata":14044,"sys":14047,"fields":14054},{"tags":14045,"concepts":14046},[],[],{"space":14048,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14050,"publishedVersion":353,"revision":62,"contentType":14052,"locale":29},{"sys":14049},{"type":12,"linkType":13,"id":14},{"sys":14051},{"id":21,"type":12,"linkType":22},{"sys":14053},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14055,"metaTitle":363,"metaDescription":364,"mainTitle":14056,"subtitle":382,"heroImage":14071,"ctaButton":405,"ctaLink":406},[362],{"data":14057,"content":14058,"nodeType":74},{},[14059,14065],{"data":14060,"content":14061,"nodeType":78},{},[14062],{"data":14063,"marks":14064,"value":374,"nodeType":82},{},[],{"data":14066,"content":14067,"nodeType":87},{},[14068],{"data":14069,"marks":14070,"value":381,"nodeType":82},{},[],{"metadata":14072,"sys":14075,"fields":14080},{"tags":14073,"concepts":14074},[],[],{"space":14076,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14078,"publishedVersion":62,"revision":44,"locale":29},{"sys":14077},{"type":12,"linkType":13,"id":14},{"sys":14079},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14081},{"url":397,"details":14082,"fileName":403,"contentType":404},{"size":399,"image":14083},{"width":401,"height":402},{"sys":14085,"fields":14088},{"id":14086,"createdAt":14087},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":14089,"slug":14090,"articleIntro":14089,"category":14091},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[14092],{"metadata":14093,"sys":14096,"fields":14103},{"tags":14094,"concepts":14095},[],[],{"space":14097,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14099,"publishedVersion":353,"revision":62,"contentType":14101,"locale":29},{"sys":14098},{"type":12,"linkType":13,"id":14},{"sys":14100},{"id":21,"type":12,"linkType":22},{"sys":14102},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14104,"metaTitle":363,"metaDescription":364,"mainTitle":14105,"subtitle":382,"heroImage":14120,"ctaButton":405,"ctaLink":406},[362],{"data":14106,"content":14107,"nodeType":74},{},[14108,14114],{"data":14109,"content":14110,"nodeType":78},{},[14111],{"data":14112,"marks":14113,"value":374,"nodeType":82},{},[],{"data":14115,"content":14116,"nodeType":87},{},[14117],{"data":14118,"marks":14119,"value":381,"nodeType":82},{},[],{"metadata":14121,"sys":14124,"fields":14129},{"tags":14122,"concepts":14123},[],[],{"space":14125,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14127,"publishedVersion":62,"revision":44,"locale":29},{"sys":14126},{"type":12,"linkType":13,"id":14},{"sys":14128},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14130},{"url":397,"details":14131,"fileName":403,"contentType":404},{"size":399,"image":14132},{"width":401,"height":402},{"sys":14134,"fields":14137},{"id":14135,"createdAt":14136},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":14138,"slug":14139,"articleIntro":-1,"category":14140},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[14141],{"metadata":14142,"sys":14145,"fields":14152},{"tags":14143,"concepts":14144},[],[],{"space":14146,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14148,"publishedVersion":353,"revision":62,"contentType":14150,"locale":29},{"sys":14147},{"type":12,"linkType":13,"id":14},{"sys":14149},{"id":21,"type":12,"linkType":22},{"sys":14151},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14153,"metaTitle":363,"metaDescription":364,"mainTitle":14154,"subtitle":382,"heroImage":14169,"ctaButton":405,"ctaLink":406},[362],{"data":14155,"content":14156,"nodeType":74},{},[14157,14163],{"data":14158,"content":14159,"nodeType":78},{},[14160],{"data":14161,"marks":14162,"value":374,"nodeType":82},{},[],{"data":14164,"content":14165,"nodeType":87},{},[14166],{"data":14167,"marks":14168,"value":381,"nodeType":82},{},[],{"metadata":14170,"sys":14173,"fields":14178},{"tags":14171,"concepts":14172},[],[],{"space":14174,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14176,"publishedVersion":62,"revision":44,"locale":29},{"sys":14175},{"type":12,"linkType":13,"id":14},{"sys":14177},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14179},{"url":397,"details":14180,"fileName":403,"contentType":404},{"size":399,"image":14181},{"width":401,"height":402},{"sys":14183,"fields":14186},{"id":14184,"createdAt":14185},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":14187,"slug":14188,"articleIntro":14187,"category":14189},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[14190],{"metadata":14191,"sys":14194,"fields":14201},{"tags":14192,"concepts":14193},[],[],{"space":14195,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14197,"publishedVersion":353,"revision":62,"contentType":14199,"locale":29},{"sys":14196},{"type":12,"linkType":13,"id":14},{"sys":14198},{"id":21,"type":12,"linkType":22},{"sys":14200},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14202,"metaTitle":363,"metaDescription":364,"mainTitle":14203,"subtitle":382,"heroImage":14218,"ctaButton":405,"ctaLink":406},[362],{"data":14204,"content":14205,"nodeType":74},{},[14206,14212],{"data":14207,"content":14208,"nodeType":78},{},[14209],{"data":14210,"marks":14211,"value":374,"nodeType":82},{},[],{"data":14213,"content":14214,"nodeType":87},{},[14215],{"data":14216,"marks":14217,"value":381,"nodeType":82},{},[],{"metadata":14219,"sys":14222,"fields":14227},{"tags":14220,"concepts":14221},[],[],{"space":14223,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14225,"publishedVersion":62,"revision":44,"locale":29},{"sys":14224},{"type":12,"linkType":13,"id":14},{"sys":14226},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14228},{"url":397,"details":14229,"fileName":403,"contentType":404},{"size":399,"image":14230},{"width":401,"height":402},{"sys":14232,"fields":14235},{"id":14233,"createdAt":14234},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":14236,"slug":14237,"articleIntro":14236,"category":14238},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[14239],{"metadata":14240,"sys":14243,"fields":14250},{"tags":14241,"concepts":14242},[],[],{"space":14244,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14246,"publishedVersion":353,"revision":62,"contentType":14248,"locale":29},{"sys":14245},{"type":12,"linkType":13,"id":14},{"sys":14247},{"id":21,"type":12,"linkType":22},{"sys":14249},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14251,"metaTitle":363,"metaDescription":364,"mainTitle":14252,"subtitle":382,"heroImage":14267,"ctaButton":405,"ctaLink":406},[362],{"data":14253,"content":14254,"nodeType":74},{},[14255,14261],{"data":14256,"content":14257,"nodeType":78},{},[14258],{"data":14259,"marks":14260,"value":374,"nodeType":82},{},[],{"data":14262,"content":14263,"nodeType":87},{},[14264],{"data":14265,"marks":14266,"value":381,"nodeType":82},{},[],{"metadata":14268,"sys":14271,"fields":14276},{"tags":14269,"concepts":14270},[],[],{"space":14272,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14274,"publishedVersion":62,"revision":44,"locale":29},{"sys":14273},{"type":12,"linkType":13,"id":14},{"sys":14275},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14277},{"url":397,"details":14278,"fileName":403,"contentType":404},{"size":399,"image":14279},{"width":401,"height":402},{"sys":14281,"fields":14284},{"id":14282,"createdAt":14283},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":14285,"slug":14286,"articleIntro":-1,"category":14287},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[14288],{"metadata":14289,"sys":14292,"fields":14299},{"tags":14290,"concepts":14291},[],[],{"space":14293,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14295,"publishedVersion":353,"revision":62,"contentType":14297,"locale":29},{"sys":14294},{"type":12,"linkType":13,"id":14},{"sys":14296},{"id":21,"type":12,"linkType":22},{"sys":14298},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14300,"metaTitle":363,"metaDescription":364,"mainTitle":14301,"subtitle":382,"heroImage":14316,"ctaButton":405,"ctaLink":406},[362],{"data":14302,"content":14303,"nodeType":74},{},[14304,14310],{"data":14305,"content":14306,"nodeType":78},{},[14307],{"data":14308,"marks":14309,"value":374,"nodeType":82},{},[],{"data":14311,"content":14312,"nodeType":87},{},[14313],{"data":14314,"marks":14315,"value":381,"nodeType":82},{},[],{"metadata":14317,"sys":14320,"fields":14325},{"tags":14318,"concepts":14319},[],[],{"space":14321,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14323,"publishedVersion":62,"revision":44,"locale":29},{"sys":14322},{"type":12,"linkType":13,"id":14},{"sys":14324},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14326},{"url":397,"details":14327,"fileName":403,"contentType":404},{"size":399,"image":14328},{"width":401,"height":402},{"sys":14330,"fields":14333},{"id":14331,"createdAt":14332},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14334,"slug":14335,"articleIntro":14334,"category":14336},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14337],{"metadata":14338,"sys":14341,"fields":14348},{"tags":14339,"concepts":14340},[],[],{"space":14342,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14344,"publishedVersion":353,"revision":62,"contentType":14346,"locale":29},{"sys":14343},{"type":12,"linkType":13,"id":14},{"sys":14345},{"id":21,"type":12,"linkType":22},{"sys":14347},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14349,"metaTitle":363,"metaDescription":364,"mainTitle":14350,"subtitle":382,"heroImage":14365,"ctaButton":405,"ctaLink":406},[362],{"data":14351,"content":14352,"nodeType":74},{},[14353,14359],{"data":14354,"content":14355,"nodeType":78},{},[14356],{"data":14357,"marks":14358,"value":374,"nodeType":82},{},[],{"data":14360,"content":14361,"nodeType":87},{},[14362],{"data":14363,"marks":14364,"value":381,"nodeType":82},{},[],{"metadata":14366,"sys":14369,"fields":14374},{"tags":14367,"concepts":14368},[],[],{"space":14370,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14372,"publishedVersion":62,"revision":44,"locale":29},{"sys":14371},{"type":12,"linkType":13,"id":14},{"sys":14373},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14375},{"url":397,"details":14376,"fileName":403,"contentType":404},{"size":399,"image":14377},{"width":401,"height":402},{"sys":14379,"fields":14382},{"id":14380,"createdAt":14381},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":14383,"slug":14384,"articleIntro":14383,"category":14385},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[14386],{"metadata":14387,"sys":14390,"fields":14397},{"tags":14388,"concepts":14389},[],[],{"space":14391,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14393,"publishedVersion":353,"revision":62,"contentType":14395,"locale":29},{"sys":14392},{"type":12,"linkType":13,"id":14},{"sys":14394},{"id":21,"type":12,"linkType":22},{"sys":14396},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14398,"metaTitle":363,"metaDescription":364,"mainTitle":14399,"subtitle":382,"heroImage":14414,"ctaButton":405,"ctaLink":406},[362],{"data":14400,"content":14401,"nodeType":74},{},[14402,14408],{"data":14403,"content":14404,"nodeType":78},{},[14405],{"data":14406,"marks":14407,"value":374,"nodeType":82},{},[],{"data":14409,"content":14410,"nodeType":87},{},[14411],{"data":14412,"marks":14413,"value":381,"nodeType":82},{},[],{"metadata":14415,"sys":14418,"fields":14423},{"tags":14416,"concepts":14417},[],[],{"space":14419,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14421,"publishedVersion":62,"revision":44,"locale":29},{"sys":14420},{"type":12,"linkType":13,"id":14},{"sys":14422},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14424},{"url":397,"details":14425,"fileName":403,"contentType":404},{"size":399,"image":14426},{"width":401,"height":402},{"sys":14428,"fields":14431},{"id":14429,"createdAt":14430},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":14432,"slug":14433,"articleIntro":14432,"category":14434},"2768 - Intérêts courus","compte-2768-interets-courus",[14435],{"metadata":14436,"sys":14439,"fields":14446},{"tags":14437,"concepts":14438},[],[],{"space":14440,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14442,"publishedVersion":353,"revision":62,"contentType":14444,"locale":29},{"sys":14441},{"type":12,"linkType":13,"id":14},{"sys":14443},{"id":21,"type":12,"linkType":22},{"sys":14445},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14447,"metaTitle":363,"metaDescription":364,"mainTitle":14448,"subtitle":382,"heroImage":14463,"ctaButton":405,"ctaLink":406},[362],{"data":14449,"content":14450,"nodeType":74},{},[14451,14457],{"data":14452,"content":14453,"nodeType":78},{},[14454],{"data":14455,"marks":14456,"value":374,"nodeType":82},{},[],{"data":14458,"content":14459,"nodeType":87},{},[14460],{"data":14461,"marks":14462,"value":381,"nodeType":82},{},[],{"metadata":14464,"sys":14467,"fields":14472},{"tags":14465,"concepts":14466},[],[],{"space":14468,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14470,"publishedVersion":62,"revision":44,"locale":29},{"sys":14469},{"type":12,"linkType":13,"id":14},{"sys":14471},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14473},{"url":397,"details":14474,"fileName":403,"contentType":404},{"size":399,"image":14475},{"width":401,"height":402},{"sys":14477,"fields":14480},{"id":14478,"createdAt":14479},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":14481,"slug":14482,"articleIntro":-1,"category":14483},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[14484],{"metadata":14485,"sys":14488,"fields":14495},{"tags":14486,"concepts":14487},[],[],{"space":14489,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14491,"publishedVersion":353,"revision":62,"contentType":14493,"locale":29},{"sys":14490},{"type":12,"linkType":13,"id":14},{"sys":14492},{"id":21,"type":12,"linkType":22},{"sys":14494},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14496,"metaTitle":363,"metaDescription":364,"mainTitle":14497,"subtitle":382,"heroImage":14512,"ctaButton":405,"ctaLink":406},[362],{"data":14498,"content":14499,"nodeType":74},{},[14500,14506],{"data":14501,"content":14502,"nodeType":78},{},[14503],{"data":14504,"marks":14505,"value":374,"nodeType":82},{},[],{"data":14507,"content":14508,"nodeType":87},{},[14509],{"data":14510,"marks":14511,"value":381,"nodeType":82},{},[],{"metadata":14513,"sys":14516,"fields":14521},{"tags":14514,"concepts":14515},[],[],{"space":14517,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14519,"publishedVersion":62,"revision":44,"locale":29},{"sys":14518},{"type":12,"linkType":13,"id":14},{"sys":14520},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14522},{"url":397,"details":14523,"fileName":403,"contentType":404},{"size":399,"image":14524},{"width":401,"height":402},{"sys":14526,"fields":14529},{"id":14527,"createdAt":14528},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":14530,"slug":14531,"articleIntro":14530,"category":14532},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[14533],{"metadata":14534,"sys":14537,"fields":14544},{"tags":14535,"concepts":14536},[],[],{"space":14538,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14540,"publishedVersion":353,"revision":62,"contentType":14542,"locale":29},{"sys":14539},{"type":12,"linkType":13,"id":14},{"sys":14541},{"id":21,"type":12,"linkType":22},{"sys":14543},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14545,"metaTitle":363,"metaDescription":364,"mainTitle":14546,"subtitle":382,"heroImage":14561,"ctaButton":405,"ctaLink":406},[362],{"data":14547,"content":14548,"nodeType":74},{},[14549,14555],{"data":14550,"content":14551,"nodeType":78},{},[14552],{"data":14553,"marks":14554,"value":374,"nodeType":82},{},[],{"data":14556,"content":14557,"nodeType":87},{},[14558],{"data":14559,"marks":14560,"value":381,"nodeType":82},{},[],{"metadata":14562,"sys":14565,"fields":14570},{"tags":14563,"concepts":14564},[],[],{"space":14566,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14568,"publishedVersion":62,"revision":44,"locale":29},{"sys":14567},{"type":12,"linkType":13,"id":14},{"sys":14569},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14571},{"url":397,"details":14572,"fileName":403,"contentType":404},{"size":399,"image":14573},{"width":401,"height":402},{"sys":14575,"fields":14578},{"id":14576,"createdAt":14577},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":14579,"slug":14580,"articleIntro":14579,"category":14581},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[14582],{"metadata":14583,"sys":14586,"fields":14593},{"tags":14584,"concepts":14585},[],[],{"space":14587,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14589,"publishedVersion":353,"revision":62,"contentType":14591,"locale":29},{"sys":14588},{"type":12,"linkType":13,"id":14},{"sys":14590},{"id":21,"type":12,"linkType":22},{"sys":14592},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14594,"metaTitle":363,"metaDescription":364,"mainTitle":14595,"subtitle":382,"heroImage":14610,"ctaButton":405,"ctaLink":406},[362],{"data":14596,"content":14597,"nodeType":74},{},[14598,14604],{"data":14599,"content":14600,"nodeType":78},{},[14601],{"data":14602,"marks":14603,"value":374,"nodeType":82},{},[],{"data":14605,"content":14606,"nodeType":87},{},[14607],{"data":14608,"marks":14609,"value":381,"nodeType":82},{},[],{"metadata":14611,"sys":14614,"fields":14619},{"tags":14612,"concepts":14613},[],[],{"space":14615,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14617,"publishedVersion":62,"revision":44,"locale":29},{"sys":14616},{"type":12,"linkType":13,"id":14},{"sys":14618},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14620},{"url":397,"details":14621,"fileName":403,"contentType":404},{"size":399,"image":14622},{"width":401,"height":402},{"sys":14624,"fields":14627},{"id":14625,"createdAt":14626},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":14628,"slug":14629,"articleIntro":-1,"category":14630},"Compte 628 - Divers","compte-628-divers",[14631],{"metadata":14632,"sys":14635,"fields":14642},{"tags":14633,"concepts":14634},[],[],{"space":14636,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14638,"publishedVersion":353,"revision":62,"contentType":14640,"locale":29},{"sys":14637},{"type":12,"linkType":13,"id":14},{"sys":14639},{"id":21,"type":12,"linkType":22},{"sys":14641},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14643,"metaTitle":363,"metaDescription":364,"mainTitle":14644,"subtitle":382,"heroImage":14659,"ctaButton":405,"ctaLink":406},[362],{"data":14645,"content":14646,"nodeType":74},{},[14647,14653],{"data":14648,"content":14649,"nodeType":78},{},[14650],{"data":14651,"marks":14652,"value":374,"nodeType":82},{},[],{"data":14654,"content":14655,"nodeType":87},{},[14656],{"data":14657,"marks":14658,"value":381,"nodeType":82},{},[],{"metadata":14660,"sys":14663,"fields":14668},{"tags":14661,"concepts":14662},[],[],{"space":14664,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14666,"publishedVersion":62,"revision":44,"locale":29},{"sys":14665},{"type":12,"linkType":13,"id":14},{"sys":14667},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14669},{"url":397,"details":14670,"fileName":403,"contentType":404},{"size":399,"image":14671},{"width":401,"height":402},{"sys":14673,"fields":14676},{"id":14674,"createdAt":14675},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":14677,"slug":14678,"articleIntro":14677,"category":14679},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[14680],{"metadata":14681,"sys":14684,"fields":14691},{"tags":14682,"concepts":14683},[],[],{"space":14685,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14687,"publishedVersion":353,"revision":62,"contentType":14689,"locale":29},{"sys":14686},{"type":12,"linkType":13,"id":14},{"sys":14688},{"id":21,"type":12,"linkType":22},{"sys":14690},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14692,"metaTitle":363,"metaDescription":364,"mainTitle":14693,"subtitle":382,"heroImage":14708,"ctaButton":405,"ctaLink":406},[362],{"data":14694,"content":14695,"nodeType":74},{},[14696,14702],{"data":14697,"content":14698,"nodeType":78},{},[14699],{"data":14700,"marks":14701,"value":374,"nodeType":82},{},[],{"data":14703,"content":14704,"nodeType":87},{},[14705],{"data":14706,"marks":14707,"value":381,"nodeType":82},{},[],{"metadata":14709,"sys":14712,"fields":14717},{"tags":14710,"concepts":14711},[],[],{"space":14713,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14715,"publishedVersion":62,"revision":44,"locale":29},{"sys":14714},{"type":12,"linkType":13,"id":14},{"sys":14716},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14718},{"url":397,"details":14719,"fileName":403,"contentType":404},{"size":399,"image":14720},{"width":401,"height":402},{"sys":14722,"fields":14725},{"id":14723,"createdAt":14724},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":14726,"slug":14727,"articleIntro":14726,"category":14728},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[14729],{"metadata":14730,"sys":14733,"fields":14740},{"tags":14731,"concepts":14732},[],[],{"space":14734,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14736,"publishedVersion":353,"revision":62,"contentType":14738,"locale":29},{"sys":14735},{"type":12,"linkType":13,"id":14},{"sys":14737},{"id":21,"type":12,"linkType":22},{"sys":14739},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14741,"metaTitle":363,"metaDescription":364,"mainTitle":14742,"subtitle":382,"heroImage":14757,"ctaButton":405,"ctaLink":406},[362],{"data":14743,"content":14744,"nodeType":74},{},[14745,14751],{"data":14746,"content":14747,"nodeType":78},{},[14748],{"data":14749,"marks":14750,"value":374,"nodeType":82},{},[],{"data":14752,"content":14753,"nodeType":87},{},[14754],{"data":14755,"marks":14756,"value":381,"nodeType":82},{},[],{"metadata":14758,"sys":14761,"fields":14766},{"tags":14759,"concepts":14760},[],[],{"space":14762,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14764,"publishedVersion":62,"revision":44,"locale":29},{"sys":14763},{"type":12,"linkType":13,"id":14},{"sys":14765},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14767},{"url":397,"details":14768,"fileName":403,"contentType":404},{"size":399,"image":14769},{"width":401,"height":402},{"sys":14771,"fields":14774},{"id":14772,"createdAt":14773},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":14775,"slug":14776,"articleIntro":-1,"category":14777},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[14778],{"metadata":14779,"sys":14782,"fields":14789},{"tags":14780,"concepts":14781},[],[],{"space":14783,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14785,"publishedVersion":353,"revision":62,"contentType":14787,"locale":29},{"sys":14784},{"type":12,"linkType":13,"id":14},{"sys":14786},{"id":21,"type":12,"linkType":22},{"sys":14788},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14790,"metaTitle":363,"metaDescription":364,"mainTitle":14791,"subtitle":382,"heroImage":14806,"ctaButton":405,"ctaLink":406},[362],{"data":14792,"content":14793,"nodeType":74},{},[14794,14800],{"data":14795,"content":14796,"nodeType":78},{},[14797],{"data":14798,"marks":14799,"value":374,"nodeType":82},{},[],{"data":14801,"content":14802,"nodeType":87},{},[14803],{"data":14804,"marks":14805,"value":381,"nodeType":82},{},[],{"metadata":14807,"sys":14810,"fields":14815},{"tags":14808,"concepts":14809},[],[],{"space":14811,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14813,"publishedVersion":62,"revision":44,"locale":29},{"sys":14812},{"type":12,"linkType":13,"id":14},{"sys":14814},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14816},{"url":397,"details":14817,"fileName":403,"contentType":404},{"size":399,"image":14818},{"width":401,"height":402},{"sys":14820,"fields":14823},{"id":14821,"createdAt":14822},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":14824,"slug":14825,"articleIntro":14824,"category":14826},"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",[14827],{"metadata":14828,"sys":14831,"fields":14838},{"tags":14829,"concepts":14830},[],[],{"space":14832,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14834,"publishedVersion":353,"revision":62,"contentType":14836,"locale":29},{"sys":14833},{"type":12,"linkType":13,"id":14},{"sys":14835},{"id":21,"type":12,"linkType":22},{"sys":14837},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14839,"metaTitle":363,"metaDescription":364,"mainTitle":14840,"subtitle":382,"heroImage":14855,"ctaButton":405,"ctaLink":406},[362],{"data":14841,"content":14842,"nodeType":74},{},[14843,14849],{"data":14844,"content":14845,"nodeType":78},{},[14846],{"data":14847,"marks":14848,"value":374,"nodeType":82},{},[],{"data":14850,"content":14851,"nodeType":87},{},[14852],{"data":14853,"marks":14854,"value":381,"nodeType":82},{},[],{"metadata":14856,"sys":14859,"fields":14864},{"tags":14857,"concepts":14858},[],[],{"space":14860,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14862,"publishedVersion":62,"revision":44,"locale":29},{"sys":14861},{"type":12,"linkType":13,"id":14},{"sys":14863},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14865},{"url":397,"details":14866,"fileName":403,"contentType":404},{"size":399,"image":14867},{"width":401,"height":402},{"sys":14869,"fields":14872},{"id":14870,"createdAt":14871},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":14873,"slug":14874,"articleIntro":14873,"category":14875},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[14876],{"metadata":14877,"sys":14880,"fields":14887},{"tags":14878,"concepts":14879},[],[],{"space":14881,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14883,"publishedVersion":353,"revision":62,"contentType":14885,"locale":29},{"sys":14882},{"type":12,"linkType":13,"id":14},{"sys":14884},{"id":21,"type":12,"linkType":22},{"sys":14886},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14888,"metaTitle":363,"metaDescription":364,"mainTitle":14889,"subtitle":382,"heroImage":14904,"ctaButton":405,"ctaLink":406},[362],{"data":14890,"content":14891,"nodeType":74},{},[14892,14898],{"data":14893,"content":14894,"nodeType":78},{},[14895],{"data":14896,"marks":14897,"value":374,"nodeType":82},{},[],{"data":14899,"content":14900,"nodeType":87},{},[14901],{"data":14902,"marks":14903,"value":381,"nodeType":82},{},[],{"metadata":14905,"sys":14908,"fields":14913},{"tags":14906,"concepts":14907},[],[],{"space":14909,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14911,"publishedVersion":62,"revision":44,"locale":29},{"sys":14910},{"type":12,"linkType":13,"id":14},{"sys":14912},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14914},{"url":397,"details":14915,"fileName":403,"contentType":404},{"size":399,"image":14916},{"width":401,"height":402},{"sys":14918,"fields":14921},{"id":14919,"createdAt":14920},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":14922,"slug":14923,"articleIntro":14922,"category":14924},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[14925],{"metadata":14926,"sys":14929,"fields":14936},{"tags":14927,"concepts":14928},[],[],{"space":14930,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14932,"publishedVersion":353,"revision":62,"contentType":14934,"locale":29},{"sys":14931},{"type":12,"linkType":13,"id":14},{"sys":14933},{"id":21,"type":12,"linkType":22},{"sys":14935},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14937,"metaTitle":363,"metaDescription":364,"mainTitle":14938,"subtitle":382,"heroImage":14953,"ctaButton":405,"ctaLink":406},[362],{"data":14939,"content":14940,"nodeType":74},{},[14941,14947],{"data":14942,"content":14943,"nodeType":78},{},[14944],{"data":14945,"marks":14946,"value":374,"nodeType":82},{},[],{"data":14948,"content":14949,"nodeType":87},{},[14950],{"data":14951,"marks":14952,"value":381,"nodeType":82},{},[],{"metadata":14954,"sys":14957,"fields":14962},{"tags":14955,"concepts":14956},[],[],{"space":14958,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":14960,"publishedVersion":62,"revision":44,"locale":29},{"sys":14959},{"type":12,"linkType":13,"id":14},{"sys":14961},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":14963},{"url":397,"details":14964,"fileName":403,"contentType":404},{"size":399,"image":14965},{"width":401,"height":402},{"sys":14967,"fields":14970},{"id":14968,"createdAt":14969},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":14971,"slug":14972,"articleIntro":-1,"category":14973},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[14974],{"metadata":14975,"sys":14978,"fields":14985},{"tags":14976,"concepts":14977},[],[],{"space":14979,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":14981,"publishedVersion":353,"revision":62,"contentType":14983,"locale":29},{"sys":14980},{"type":12,"linkType":13,"id":14},{"sys":14982},{"id":21,"type":12,"linkType":22},{"sys":14984},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":14986,"metaTitle":363,"metaDescription":364,"mainTitle":14987,"subtitle":382,"heroImage":15002,"ctaButton":405,"ctaLink":406},[362],{"data":14988,"content":14989,"nodeType":74},{},[14990,14996],{"data":14991,"content":14992,"nodeType":78},{},[14993],{"data":14994,"marks":14995,"value":374,"nodeType":82},{},[],{"data":14997,"content":14998,"nodeType":87},{},[14999],{"data":15000,"marks":15001,"value":381,"nodeType":82},{},[],{"metadata":15003,"sys":15006,"fields":15011},{"tags":15004,"concepts":15005},[],[],{"space":15007,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15009,"publishedVersion":62,"revision":44,"locale":29},{"sys":15008},{"type":12,"linkType":13,"id":14},{"sys":15010},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15012},{"url":397,"details":15013,"fileName":403,"contentType":404},{"size":399,"image":15014},{"width":401,"height":402},{"sys":15016,"fields":15019},{"id":15017,"createdAt":15018},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":15020,"slug":15021,"articleIntro":15020,"category":15022},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[15023],{"metadata":15024,"sys":15027,"fields":15034},{"tags":15025,"concepts":15026},[],[],{"space":15028,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15030,"publishedVersion":353,"revision":62,"contentType":15032,"locale":29},{"sys":15029},{"type":12,"linkType":13,"id":14},{"sys":15031},{"id":21,"type":12,"linkType":22},{"sys":15033},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15035,"metaTitle":363,"metaDescription":364,"mainTitle":15036,"subtitle":382,"heroImage":15051,"ctaButton":405,"ctaLink":406},[362],{"data":15037,"content":15038,"nodeType":74},{},[15039,15045],{"data":15040,"content":15041,"nodeType":78},{},[15042],{"data":15043,"marks":15044,"value":374,"nodeType":82},{},[],{"data":15046,"content":15047,"nodeType":87},{},[15048],{"data":15049,"marks":15050,"value":381,"nodeType":82},{},[],{"metadata":15052,"sys":15055,"fields":15060},{"tags":15053,"concepts":15054},[],[],{"space":15056,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15058,"publishedVersion":62,"revision":44,"locale":29},{"sys":15057},{"type":12,"linkType":13,"id":14},{"sys":15059},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15061},{"url":397,"details":15062,"fileName":403,"contentType":404},{"size":399,"image":15063},{"width":401,"height":402},{"sys":15065,"fields":15068},{"id":15066,"createdAt":15067},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":15069,"slug":15070,"articleIntro":15069,"category":15071},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[15072],{"metadata":15073,"sys":15076,"fields":15083},{"tags":15074,"concepts":15075},[],[],{"space":15077,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15079,"publishedVersion":353,"revision":62,"contentType":15081,"locale":29},{"sys":15078},{"type":12,"linkType":13,"id":14},{"sys":15080},{"id":21,"type":12,"linkType":22},{"sys":15082},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15084,"metaTitle":363,"metaDescription":364,"mainTitle":15085,"subtitle":382,"heroImage":15100,"ctaButton":405,"ctaLink":406},[362],{"data":15086,"content":15087,"nodeType":74},{},[15088,15094],{"data":15089,"content":15090,"nodeType":78},{},[15091],{"data":15092,"marks":15093,"value":374,"nodeType":82},{},[],{"data":15095,"content":15096,"nodeType":87},{},[15097],{"data":15098,"marks":15099,"value":381,"nodeType":82},{},[],{"metadata":15101,"sys":15104,"fields":15109},{"tags":15102,"concepts":15103},[],[],{"space":15105,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15107,"publishedVersion":62,"revision":44,"locale":29},{"sys":15106},{"type":12,"linkType":13,"id":14},{"sys":15108},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15110},{"url":397,"details":15111,"fileName":403,"contentType":404},{"size":399,"image":15112},{"width":401,"height":402},{"sys":15114,"fields":15117},{"id":15115,"createdAt":15116},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":15118,"slug":15119,"articleIntro":15118,"category":15120},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[15121],{"metadata":15122,"sys":15125,"fields":15132},{"tags":15123,"concepts":15124},[],[],{"space":15126,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15128,"publishedVersion":353,"revision":62,"contentType":15130,"locale":29},{"sys":15127},{"type":12,"linkType":13,"id":14},{"sys":15129},{"id":21,"type":12,"linkType":22},{"sys":15131},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15133,"metaTitle":363,"metaDescription":364,"mainTitle":15134,"subtitle":382,"heroImage":15149,"ctaButton":405,"ctaLink":406},[362],{"data":15135,"content":15136,"nodeType":74},{},[15137,15143],{"data":15138,"content":15139,"nodeType":78},{},[15140],{"data":15141,"marks":15142,"value":374,"nodeType":82},{},[],{"data":15144,"content":15145,"nodeType":87},{},[15146],{"data":15147,"marks":15148,"value":381,"nodeType":82},{},[],{"metadata":15150,"sys":15153,"fields":15158},{"tags":15151,"concepts":15152},[],[],{"space":15154,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15156,"publishedVersion":62,"revision":44,"locale":29},{"sys":15155},{"type":12,"linkType":13,"id":14},{"sys":15157},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15159},{"url":397,"details":15160,"fileName":403,"contentType":404},{"size":399,"image":15161},{"width":401,"height":402},{"sys":15163,"fields":15166},{"id":15164,"createdAt":15165},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":15167,"slug":15168,"articleIntro":15167,"category":15169},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[15170],{"metadata":15171,"sys":15174,"fields":15181},{"tags":15172,"concepts":15173},[],[],{"space":15175,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15177,"publishedVersion":353,"revision":62,"contentType":15179,"locale":29},{"sys":15176},{"type":12,"linkType":13,"id":14},{"sys":15178},{"id":21,"type":12,"linkType":22},{"sys":15180},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15182,"metaTitle":363,"metaDescription":364,"mainTitle":15183,"subtitle":382,"heroImage":15198,"ctaButton":405,"ctaLink":406},[362],{"data":15184,"content":15185,"nodeType":74},{},[15186,15192],{"data":15187,"content":15188,"nodeType":78},{},[15189],{"data":15190,"marks":15191,"value":374,"nodeType":82},{},[],{"data":15193,"content":15194,"nodeType":87},{},[15195],{"data":15196,"marks":15197,"value":381,"nodeType":82},{},[],{"metadata":15199,"sys":15202,"fields":15207},{"tags":15200,"concepts":15201},[],[],{"space":15203,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15205,"publishedVersion":62,"revision":44,"locale":29},{"sys":15204},{"type":12,"linkType":13,"id":14},{"sys":15206},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15208},{"url":397,"details":15209,"fileName":403,"contentType":404},{"size":399,"image":15210},{"width":401,"height":402},{"sys":15212,"fields":15215},{"id":15213,"createdAt":15214},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":15216,"slug":15217,"articleIntro":15216,"category":15218},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[15219],{"metadata":15220,"sys":15223,"fields":15230},{"tags":15221,"concepts":15222},[],[],{"space":15224,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15226,"publishedVersion":353,"revision":62,"contentType":15228,"locale":29},{"sys":15225},{"type":12,"linkType":13,"id":14},{"sys":15227},{"id":21,"type":12,"linkType":22},{"sys":15229},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15231,"metaTitle":363,"metaDescription":364,"mainTitle":15232,"subtitle":382,"heroImage":15247,"ctaButton":405,"ctaLink":406},[362],{"data":15233,"content":15234,"nodeType":74},{},[15235,15241],{"data":15236,"content":15237,"nodeType":78},{},[15238],{"data":15239,"marks":15240,"value":374,"nodeType":82},{},[],{"data":15242,"content":15243,"nodeType":87},{},[15244],{"data":15245,"marks":15246,"value":381,"nodeType":82},{},[],{"metadata":15248,"sys":15251,"fields":15256},{"tags":15249,"concepts":15250},[],[],{"space":15252,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15254,"publishedVersion":62,"revision":44,"locale":29},{"sys":15253},{"type":12,"linkType":13,"id":14},{"sys":15255},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15257},{"url":397,"details":15258,"fileName":403,"contentType":404},{"size":399,"image":15259},{"width":401,"height":402},{"sys":15261,"fields":15264},{"id":15262,"createdAt":15263},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":15265,"slug":15266,"articleIntro":15265,"category":15267},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[15268],{"metadata":15269,"sys":15272,"fields":15279},{"tags":15270,"concepts":15271},[],[],{"space":15273,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15275,"publishedVersion":353,"revision":62,"contentType":15277,"locale":29},{"sys":15274},{"type":12,"linkType":13,"id":14},{"sys":15276},{"id":21,"type":12,"linkType":22},{"sys":15278},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15280,"metaTitle":363,"metaDescription":364,"mainTitle":15281,"subtitle":382,"heroImage":15296,"ctaButton":405,"ctaLink":406},[362],{"data":15282,"content":15283,"nodeType":74},{},[15284,15290],{"data":15285,"content":15286,"nodeType":78},{},[15287],{"data":15288,"marks":15289,"value":374,"nodeType":82},{},[],{"data":15291,"content":15292,"nodeType":87},{},[15293],{"data":15294,"marks":15295,"value":381,"nodeType":82},{},[],{"metadata":15297,"sys":15300,"fields":15305},{"tags":15298,"concepts":15299},[],[],{"space":15301,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15303,"publishedVersion":62,"revision":44,"locale":29},{"sys":15302},{"type":12,"linkType":13,"id":14},{"sys":15304},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15306},{"url":397,"details":15307,"fileName":403,"contentType":404},{"size":399,"image":15308},{"width":401,"height":402},{"sys":15310,"fields":15313},{"id":15311,"createdAt":15312},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":15314,"slug":15315,"articleIntro":-1,"category":15316},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[15317],{"metadata":15318,"sys":15321,"fields":15328},{"tags":15319,"concepts":15320},[],[],{"space":15322,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15324,"publishedVersion":353,"revision":62,"contentType":15326,"locale":29},{"sys":15323},{"type":12,"linkType":13,"id":14},{"sys":15325},{"id":21,"type":12,"linkType":22},{"sys":15327},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15329,"metaTitle":363,"metaDescription":364,"mainTitle":15330,"subtitle":382,"heroImage":15345,"ctaButton":405,"ctaLink":406},[362],{"data":15331,"content":15332,"nodeType":74},{},[15333,15339],{"data":15334,"content":15335,"nodeType":78},{},[15336],{"data":15337,"marks":15338,"value":374,"nodeType":82},{},[],{"data":15340,"content":15341,"nodeType":87},{},[15342],{"data":15343,"marks":15344,"value":381,"nodeType":82},{},[],{"metadata":15346,"sys":15349,"fields":15354},{"tags":15347,"concepts":15348},[],[],{"space":15350,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15352,"publishedVersion":62,"revision":44,"locale":29},{"sys":15351},{"type":12,"linkType":13,"id":14},{"sys":15353},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15355},{"url":397,"details":15356,"fileName":403,"contentType":404},{"size":399,"image":15357},{"width":401,"height":402},{"sys":15359,"fields":15362},{"id":15360,"createdAt":15361},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":15363,"slug":15364,"articleIntro":15363,"category":15365},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[15366],{"metadata":15367,"sys":15370,"fields":15377},{"tags":15368,"concepts":15369},[],[],{"space":15371,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15373,"publishedVersion":353,"revision":62,"contentType":15375,"locale":29},{"sys":15372},{"type":12,"linkType":13,"id":14},{"sys":15374},{"id":21,"type":12,"linkType":22},{"sys":15376},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15378,"metaTitle":363,"metaDescription":364,"mainTitle":15379,"subtitle":382,"heroImage":15394,"ctaButton":405,"ctaLink":406},[362],{"data":15380,"content":15381,"nodeType":74},{},[15382,15388],{"data":15383,"content":15384,"nodeType":78},{},[15385],{"data":15386,"marks":15387,"value":374,"nodeType":82},{},[],{"data":15389,"content":15390,"nodeType":87},{},[15391],{"data":15392,"marks":15393,"value":381,"nodeType":82},{},[],{"metadata":15395,"sys":15398,"fields":15403},{"tags":15396,"concepts":15397},[],[],{"space":15399,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15401,"publishedVersion":62,"revision":44,"locale":29},{"sys":15400},{"type":12,"linkType":13,"id":14},{"sys":15402},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15404},{"url":397,"details":15405,"fileName":403,"contentType":404},{"size":399,"image":15406},{"width":401,"height":402},{"sys":15408,"fields":15411},{"id":15409,"createdAt":15410},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":15412,"slug":15413,"articleIntro":15412,"category":15414},"Compte 503 - Actions","compte-503-actions",[15415],{"metadata":15416,"sys":15419,"fields":15426},{"tags":15417,"concepts":15418},[],[],{"space":15420,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15422,"publishedVersion":353,"revision":62,"contentType":15424,"locale":29},{"sys":15421},{"type":12,"linkType":13,"id":14},{"sys":15423},{"id":21,"type":12,"linkType":22},{"sys":15425},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15427,"metaTitle":363,"metaDescription":364,"mainTitle":15428,"subtitle":382,"heroImage":15443,"ctaButton":405,"ctaLink":406},[362],{"data":15429,"content":15430,"nodeType":74},{},[15431,15437],{"data":15432,"content":15433,"nodeType":78},{},[15434],{"data":15435,"marks":15436,"value":374,"nodeType":82},{},[],{"data":15438,"content":15439,"nodeType":87},{},[15440],{"data":15441,"marks":15442,"value":381,"nodeType":82},{},[],{"metadata":15444,"sys":15447,"fields":15452},{"tags":15445,"concepts":15446},[],[],{"space":15448,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15450,"publishedVersion":62,"revision":44,"locale":29},{"sys":15449},{"type":12,"linkType":13,"id":14},{"sys":15451},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15453},{"url":397,"details":15454,"fileName":403,"contentType":404},{"size":399,"image":15455},{"width":401,"height":402},{"sys":15457,"fields":15460},{"id":15458,"createdAt":15459},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":15461,"slug":15462,"articleIntro":-1,"category":15463},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[15464],{"metadata":15465,"sys":15468,"fields":15475},{"tags":15466,"concepts":15467},[],[],{"space":15469,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15471,"publishedVersion":353,"revision":62,"contentType":15473,"locale":29},{"sys":15470},{"type":12,"linkType":13,"id":14},{"sys":15472},{"id":21,"type":12,"linkType":22},{"sys":15474},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15476,"metaTitle":363,"metaDescription":364,"mainTitle":15477,"subtitle":382,"heroImage":15492,"ctaButton":405,"ctaLink":406},[362],{"data":15478,"content":15479,"nodeType":74},{},[15480,15486],{"data":15481,"content":15482,"nodeType":78},{},[15483],{"data":15484,"marks":15485,"value":374,"nodeType":82},{},[],{"data":15487,"content":15488,"nodeType":87},{},[15489],{"data":15490,"marks":15491,"value":381,"nodeType":82},{},[],{"metadata":15493,"sys":15496,"fields":15501},{"tags":15494,"concepts":15495},[],[],{"space":15497,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15499,"publishedVersion":62,"revision":44,"locale":29},{"sys":15498},{"type":12,"linkType":13,"id":14},{"sys":15500},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15502},{"url":397,"details":15503,"fileName":403,"contentType":404},{"size":399,"image":15504},{"width":401,"height":402},{"sys":15506,"fields":15509},{"id":15507,"createdAt":15508},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":15510,"slug":15511,"articleIntro":15510,"category":15512},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[15513],{"metadata":15514,"sys":15517,"fields":15524},{"tags":15515,"concepts":15516},[],[],{"space":15518,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15520,"publishedVersion":353,"revision":62,"contentType":15522,"locale":29},{"sys":15519},{"type":12,"linkType":13,"id":14},{"sys":15521},{"id":21,"type":12,"linkType":22},{"sys":15523},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15525,"metaTitle":363,"metaDescription":364,"mainTitle":15526,"subtitle":382,"heroImage":15541,"ctaButton":405,"ctaLink":406},[362],{"data":15527,"content":15528,"nodeType":74},{},[15529,15535],{"data":15530,"content":15531,"nodeType":78},{},[15532],{"data":15533,"marks":15534,"value":374,"nodeType":82},{},[],{"data":15536,"content":15537,"nodeType":87},{},[15538],{"data":15539,"marks":15540,"value":381,"nodeType":82},{},[],{"metadata":15542,"sys":15545,"fields":15550},{"tags":15543,"concepts":15544},[],[],{"space":15546,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15548,"publishedVersion":62,"revision":44,"locale":29},{"sys":15547},{"type":12,"linkType":13,"id":14},{"sys":15549},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15551},{"url":397,"details":15552,"fileName":403,"contentType":404},{"size":399,"image":15553},{"width":401,"height":402},{"sys":15555,"fields":15558},{"id":15556,"createdAt":15557},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":15559,"slug":15560,"articleIntro":15561,"category":15562},"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",[15563],{"metadata":15564,"sys":15567,"fields":15574},{"tags":15565,"concepts":15566},[],[],{"space":15568,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15570,"publishedVersion":353,"revision":62,"contentType":15572,"locale":29},{"sys":15569},{"type":12,"linkType":13,"id":14},{"sys":15571},{"id":21,"type":12,"linkType":22},{"sys":15573},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15575,"metaTitle":363,"metaDescription":364,"mainTitle":15576,"subtitle":382,"heroImage":15591,"ctaButton":405,"ctaLink":406},[362],{"data":15577,"content":15578,"nodeType":74},{},[15579,15585],{"data":15580,"content":15581,"nodeType":78},{},[15582],{"data":15583,"marks":15584,"value":374,"nodeType":82},{},[],{"data":15586,"content":15587,"nodeType":87},{},[15588],{"data":15589,"marks":15590,"value":381,"nodeType":82},{},[],{"metadata":15592,"sys":15595,"fields":15600},{"tags":15593,"concepts":15594},[],[],{"space":15596,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15598,"publishedVersion":62,"revision":44,"locale":29},{"sys":15597},{"type":12,"linkType":13,"id":14},{"sys":15599},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15601},{"url":397,"details":15602,"fileName":403,"contentType":404},{"size":399,"image":15603},{"width":401,"height":402},{"sys":15605,"fields":15607},{"id":15606,"createdAt":6292},"6d75pXRLLY65vQhQ8x00pr",{"title":15608,"slug":15609,"articleIntro":15608,"category":15610},"355 - Produits finis","compte-355-produits-finis",[15611],{"metadata":15612,"sys":15615,"fields":15622},{"tags":15613,"concepts":15614},[],[],{"space":15616,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15618,"publishedVersion":353,"revision":62,"contentType":15620,"locale":29},{"sys":15617},{"type":12,"linkType":13,"id":14},{"sys":15619},{"id":21,"type":12,"linkType":22},{"sys":15621},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15623,"metaTitle":363,"metaDescription":364,"mainTitle":15624,"subtitle":382,"heroImage":15639,"ctaButton":405,"ctaLink":406},[362],{"data":15625,"content":15626,"nodeType":74},{},[15627,15633],{"data":15628,"content":15629,"nodeType":78},{},[15630],{"data":15631,"marks":15632,"value":374,"nodeType":82},{},[],{"data":15634,"content":15635,"nodeType":87},{},[15636],{"data":15637,"marks":15638,"value":381,"nodeType":82},{},[],{"metadata":15640,"sys":15643,"fields":15648},{"tags":15641,"concepts":15642},[],[],{"space":15644,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15646,"publishedVersion":62,"revision":44,"locale":29},{"sys":15645},{"type":12,"linkType":13,"id":14},{"sys":15647},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15649},{"url":397,"details":15650,"fileName":403,"contentType":404},{"size":399,"image":15651},{"width":401,"height":402},{"sys":15653,"fields":15656},{"id":15654,"createdAt":15655},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":15657,"slug":15658,"articleIntro":15657,"category":15659},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[15660],{"metadata":15661,"sys":15664,"fields":15671},{"tags":15662,"concepts":15663},[],[],{"space":15665,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15667,"publishedVersion":353,"revision":62,"contentType":15669,"locale":29},{"sys":15666},{"type":12,"linkType":13,"id":14},{"sys":15668},{"id":21,"type":12,"linkType":22},{"sys":15670},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15672,"metaTitle":363,"metaDescription":364,"mainTitle":15673,"subtitle":382,"heroImage":15688,"ctaButton":405,"ctaLink":406},[362],{"data":15674,"content":15675,"nodeType":74},{},[15676,15682],{"data":15677,"content":15678,"nodeType":78},{},[15679],{"data":15680,"marks":15681,"value":374,"nodeType":82},{},[],{"data":15683,"content":15684,"nodeType":87},{},[15685],{"data":15686,"marks":15687,"value":381,"nodeType":82},{},[],{"metadata":15689,"sys":15692,"fields":15697},{"tags":15690,"concepts":15691},[],[],{"space":15693,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15695,"publishedVersion":62,"revision":44,"locale":29},{"sys":15694},{"type":12,"linkType":13,"id":14},{"sys":15696},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15698},{"url":397,"details":15699,"fileName":403,"contentType":404},{"size":399,"image":15700},{"width":401,"height":402},{"sys":15702,"fields":15705},{"id":15703,"createdAt":15704},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":15706,"slug":15707,"articleIntro":15706,"category":15708},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[15709],{"metadata":15710,"sys":15713,"fields":15720},{"tags":15711,"concepts":15712},[],[],{"space":15714,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15716,"publishedVersion":353,"revision":62,"contentType":15718,"locale":29},{"sys":15715},{"type":12,"linkType":13,"id":14},{"sys":15717},{"id":21,"type":12,"linkType":22},{"sys":15719},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15721,"metaTitle":363,"metaDescription":364,"mainTitle":15722,"subtitle":382,"heroImage":15737,"ctaButton":405,"ctaLink":406},[362],{"data":15723,"content":15724,"nodeType":74},{},[15725,15731],{"data":15726,"content":15727,"nodeType":78},{},[15728],{"data":15729,"marks":15730,"value":374,"nodeType":82},{},[],{"data":15732,"content":15733,"nodeType":87},{},[15734],{"data":15735,"marks":15736,"value":381,"nodeType":82},{},[],{"metadata":15738,"sys":15741,"fields":15746},{"tags":15739,"concepts":15740},[],[],{"space":15742,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15744,"publishedVersion":62,"revision":44,"locale":29},{"sys":15743},{"type":12,"linkType":13,"id":14},{"sys":15745},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15747},{"url":397,"details":15748,"fileName":403,"contentType":404},{"size":399,"image":15749},{"width":401,"height":402},{"sys":15751,"fields":15754},{"id":15752,"createdAt":15753},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":15755,"slug":15756,"articleIntro":15755,"category":15757},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[15758],{"metadata":15759,"sys":15762,"fields":15769},{"tags":15760,"concepts":15761},[],[],{"space":15763,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15765,"publishedVersion":353,"revision":62,"contentType":15767,"locale":29},{"sys":15764},{"type":12,"linkType":13,"id":14},{"sys":15766},{"id":21,"type":12,"linkType":22},{"sys":15768},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15770,"metaTitle":363,"metaDescription":364,"mainTitle":15771,"subtitle":382,"heroImage":15786,"ctaButton":405,"ctaLink":406},[362],{"data":15772,"content":15773,"nodeType":74},{},[15774,15780],{"data":15775,"content":15776,"nodeType":78},{},[15777],{"data":15778,"marks":15779,"value":374,"nodeType":82},{},[],{"data":15781,"content":15782,"nodeType":87},{},[15783],{"data":15784,"marks":15785,"value":381,"nodeType":82},{},[],{"metadata":15787,"sys":15790,"fields":15795},{"tags":15788,"concepts":15789},[],[],{"space":15791,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15793,"publishedVersion":62,"revision":44,"locale":29},{"sys":15792},{"type":12,"linkType":13,"id":14},{"sys":15794},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15796},{"url":397,"details":15797,"fileName":403,"contentType":404},{"size":399,"image":15798},{"width":401,"height":402},{"sys":15800,"fields":15803},{"id":15801,"createdAt":15802},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":15804,"slug":15805,"articleIntro":-1,"category":15806},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[15807],{"metadata":15808,"sys":15811,"fields":15818},{"tags":15809,"concepts":15810},[],[],{"space":15812,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15814,"publishedVersion":353,"revision":62,"contentType":15816,"locale":29},{"sys":15813},{"type":12,"linkType":13,"id":14},{"sys":15815},{"id":21,"type":12,"linkType":22},{"sys":15817},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15819,"metaTitle":363,"metaDescription":364,"mainTitle":15820,"subtitle":382,"heroImage":15835,"ctaButton":405,"ctaLink":406},[362],{"data":15821,"content":15822,"nodeType":74},{},[15823,15829],{"data":15824,"content":15825,"nodeType":78},{},[15826],{"data":15827,"marks":15828,"value":374,"nodeType":82},{},[],{"data":15830,"content":15831,"nodeType":87},{},[15832],{"data":15833,"marks":15834,"value":381,"nodeType":82},{},[],{"metadata":15836,"sys":15839,"fields":15844},{"tags":15837,"concepts":15838},[],[],{"space":15840,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15842,"publishedVersion":62,"revision":44,"locale":29},{"sys":15841},{"type":12,"linkType":13,"id":14},{"sys":15843},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15845},{"url":397,"details":15846,"fileName":403,"contentType":404},{"size":399,"image":15847},{"width":401,"height":402},{"sys":15849,"fields":15852},{"id":15850,"createdAt":15851},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":15853,"slug":15854,"articleIntro":15853,"category":15855},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[15856],{"metadata":15857,"sys":15860,"fields":15867},{"tags":15858,"concepts":15859},[],[],{"space":15861,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15863,"publishedVersion":353,"revision":62,"contentType":15865,"locale":29},{"sys":15862},{"type":12,"linkType":13,"id":14},{"sys":15864},{"id":21,"type":12,"linkType":22},{"sys":15866},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15868,"metaTitle":363,"metaDescription":364,"mainTitle":15869,"subtitle":382,"heroImage":15884,"ctaButton":405,"ctaLink":406},[362],{"data":15870,"content":15871,"nodeType":74},{},[15872,15878],{"data":15873,"content":15874,"nodeType":78},{},[15875],{"data":15876,"marks":15877,"value":374,"nodeType":82},{},[],{"data":15879,"content":15880,"nodeType":87},{},[15881],{"data":15882,"marks":15883,"value":381,"nodeType":82},{},[],{"metadata":15885,"sys":15888,"fields":15893},{"tags":15886,"concepts":15887},[],[],{"space":15889,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15891,"publishedVersion":62,"revision":44,"locale":29},{"sys":15890},{"type":12,"linkType":13,"id":14},{"sys":15892},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15894},{"url":397,"details":15895,"fileName":403,"contentType":404},{"size":399,"image":15896},{"width":401,"height":402},{"sys":15898,"fields":15901},{"id":15899,"createdAt":15900},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":15902,"slug":15903,"articleIntro":15904,"category":15905},"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. ",[15906],{"metadata":15907,"sys":15910,"fields":15917},{"tags":15908,"concepts":15909},[],[],{"space":15911,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15913,"publishedVersion":353,"revision":62,"contentType":15915,"locale":29},{"sys":15912},{"type":12,"linkType":13,"id":14},{"sys":15914},{"id":21,"type":12,"linkType":22},{"sys":15916},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15918,"metaTitle":363,"metaDescription":364,"mainTitle":15919,"subtitle":382,"heroImage":15934,"ctaButton":405,"ctaLink":406},[362],{"data":15920,"content":15921,"nodeType":74},{},[15922,15928],{"data":15923,"content":15924,"nodeType":78},{},[15925],{"data":15926,"marks":15927,"value":374,"nodeType":82},{},[],{"data":15929,"content":15930,"nodeType":87},{},[15931],{"data":15932,"marks":15933,"value":381,"nodeType":82},{},[],{"metadata":15935,"sys":15938,"fields":15943},{"tags":15936,"concepts":15937},[],[],{"space":15939,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15941,"publishedVersion":62,"revision":44,"locale":29},{"sys":15940},{"type":12,"linkType":13,"id":14},{"sys":15942},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15944},{"url":397,"details":15945,"fileName":403,"contentType":404},{"size":399,"image":15946},{"width":401,"height":402},{"sys":15948,"fields":15951},{"id":15949,"createdAt":15950},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":15952,"slug":15953,"articleIntro":15952,"category":15954},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[15955],{"metadata":15956,"sys":15959,"fields":15966},{"tags":15957,"concepts":15958},[],[],{"space":15960,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":15962,"publishedVersion":353,"revision":62,"contentType":15964,"locale":29},{"sys":15961},{"type":12,"linkType":13,"id":14},{"sys":15963},{"id":21,"type":12,"linkType":22},{"sys":15965},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":15967,"metaTitle":363,"metaDescription":364,"mainTitle":15968,"subtitle":382,"heroImage":15983,"ctaButton":405,"ctaLink":406},[362],{"data":15969,"content":15970,"nodeType":74},{},[15971,15977],{"data":15972,"content":15973,"nodeType":78},{},[15974],{"data":15975,"marks":15976,"value":374,"nodeType":82},{},[],{"data":15978,"content":15979,"nodeType":87},{},[15980],{"data":15981,"marks":15982,"value":381,"nodeType":82},{},[],{"metadata":15984,"sys":15987,"fields":15992},{"tags":15985,"concepts":15986},[],[],{"space":15988,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":15990,"publishedVersion":62,"revision":44,"locale":29},{"sys":15989},{"type":12,"linkType":13,"id":14},{"sys":15991},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":15993},{"url":397,"details":15994,"fileName":403,"contentType":404},{"size":399,"image":15995},{"width":401,"height":402},{"sys":15997,"fields":16000},{"id":15998,"createdAt":15999},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":16001,"slug":16002,"articleIntro":-1,"category":16003},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[16004],{"metadata":16005,"sys":16008,"fields":16015},{"tags":16006,"concepts":16007},[],[],{"space":16009,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16011,"publishedVersion":353,"revision":62,"contentType":16013,"locale":29},{"sys":16010},{"type":12,"linkType":13,"id":14},{"sys":16012},{"id":21,"type":12,"linkType":22},{"sys":16014},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16016,"metaTitle":363,"metaDescription":364,"mainTitle":16017,"subtitle":382,"heroImage":16032,"ctaButton":405,"ctaLink":406},[362],{"data":16018,"content":16019,"nodeType":74},{},[16020,16026],{"data":16021,"content":16022,"nodeType":78},{},[16023],{"data":16024,"marks":16025,"value":374,"nodeType":82},{},[],{"data":16027,"content":16028,"nodeType":87},{},[16029],{"data":16030,"marks":16031,"value":381,"nodeType":82},{},[],{"metadata":16033,"sys":16036,"fields":16041},{"tags":16034,"concepts":16035},[],[],{"space":16037,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16039,"publishedVersion":62,"revision":44,"locale":29},{"sys":16038},{"type":12,"linkType":13,"id":14},{"sys":16040},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16042},{"url":397,"details":16043,"fileName":403,"contentType":404},{"size":399,"image":16044},{"width":401,"height":402},{"sys":16046,"fields":16049},{"id":16047,"createdAt":16048},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":16050,"slug":16051,"articleIntro":16050,"category":16052},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[16053],{"metadata":16054,"sys":16057,"fields":16064},{"tags":16055,"concepts":16056},[],[],{"space":16058,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16060,"publishedVersion":353,"revision":62,"contentType":16062,"locale":29},{"sys":16059},{"type":12,"linkType":13,"id":14},{"sys":16061},{"id":21,"type":12,"linkType":22},{"sys":16063},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16065,"metaTitle":363,"metaDescription":364,"mainTitle":16066,"subtitle":382,"heroImage":16081,"ctaButton":405,"ctaLink":406},[362],{"data":16067,"content":16068,"nodeType":74},{},[16069,16075],{"data":16070,"content":16071,"nodeType":78},{},[16072],{"data":16073,"marks":16074,"value":374,"nodeType":82},{},[],{"data":16076,"content":16077,"nodeType":87},{},[16078],{"data":16079,"marks":16080,"value":381,"nodeType":82},{},[],{"metadata":16082,"sys":16085,"fields":16090},{"tags":16083,"concepts":16084},[],[],{"space":16086,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16088,"publishedVersion":62,"revision":44,"locale":29},{"sys":16087},{"type":12,"linkType":13,"id":14},{"sys":16089},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16091},{"url":397,"details":16092,"fileName":403,"contentType":404},{"size":399,"image":16093},{"width":401,"height":402},{"sys":16095,"fields":16098},{"id":16096,"createdAt":16097},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":16099,"slug":16100,"articleIntro":-1,"category":16101},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[16102],{"metadata":16103,"sys":16106,"fields":16113},{"tags":16104,"concepts":16105},[],[],{"space":16107,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16109,"publishedVersion":353,"revision":62,"contentType":16111,"locale":29},{"sys":16108},{"type":12,"linkType":13,"id":14},{"sys":16110},{"id":21,"type":12,"linkType":22},{"sys":16112},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16114,"metaTitle":363,"metaDescription":364,"mainTitle":16115,"subtitle":382,"heroImage":16130,"ctaButton":405,"ctaLink":406},[362],{"data":16116,"content":16117,"nodeType":74},{},[16118,16124],{"data":16119,"content":16120,"nodeType":78},{},[16121],{"data":16122,"marks":16123,"value":374,"nodeType":82},{},[],{"data":16125,"content":16126,"nodeType":87},{},[16127],{"data":16128,"marks":16129,"value":381,"nodeType":82},{},[],{"metadata":16131,"sys":16134,"fields":16139},{"tags":16132,"concepts":16133},[],[],{"space":16135,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16137,"publishedVersion":62,"revision":44,"locale":29},{"sys":16136},{"type":12,"linkType":13,"id":14},{"sys":16138},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16140},{"url":397,"details":16141,"fileName":403,"contentType":404},{"size":399,"image":16142},{"width":401,"height":402},{"sys":16144,"fields":16147},{"id":16145,"createdAt":16146},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":16148,"slug":16149,"articleIntro":16148,"category":16150},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[16151],{"metadata":16152,"sys":16155,"fields":16162},{"tags":16153,"concepts":16154},[],[],{"space":16156,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16158,"publishedVersion":353,"revision":62,"contentType":16160,"locale":29},{"sys":16157},{"type":12,"linkType":13,"id":14},{"sys":16159},{"id":21,"type":12,"linkType":22},{"sys":16161},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16163,"metaTitle":363,"metaDescription":364,"mainTitle":16164,"subtitle":382,"heroImage":16179,"ctaButton":405,"ctaLink":406},[362],{"data":16165,"content":16166,"nodeType":74},{},[16167,16173],{"data":16168,"content":16169,"nodeType":78},{},[16170],{"data":16171,"marks":16172,"value":374,"nodeType":82},{},[],{"data":16174,"content":16175,"nodeType":87},{},[16176],{"data":16177,"marks":16178,"value":381,"nodeType":82},{},[],{"metadata":16180,"sys":16183,"fields":16188},{"tags":16181,"concepts":16182},[],[],{"space":16184,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16186,"publishedVersion":62,"revision":44,"locale":29},{"sys":16185},{"type":12,"linkType":13,"id":14},{"sys":16187},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16189},{"url":397,"details":16190,"fileName":403,"contentType":404},{"size":399,"image":16191},{"width":401,"height":402},{"sys":16193,"fields":16196},{"id":16194,"createdAt":16195},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":16197,"slug":16198,"articleIntro":16197,"category":16199},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[16200],{"metadata":16201,"sys":16204,"fields":16211},{"tags":16202,"concepts":16203},[],[],{"space":16205,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16207,"publishedVersion":353,"revision":62,"contentType":16209,"locale":29},{"sys":16206},{"type":12,"linkType":13,"id":14},{"sys":16208},{"id":21,"type":12,"linkType":22},{"sys":16210},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16212,"metaTitle":363,"metaDescription":364,"mainTitle":16213,"subtitle":382,"heroImage":16228,"ctaButton":405,"ctaLink":406},[362],{"data":16214,"content":16215,"nodeType":74},{},[16216,16222],{"data":16217,"content":16218,"nodeType":78},{},[16219],{"data":16220,"marks":16221,"value":374,"nodeType":82},{},[],{"data":16223,"content":16224,"nodeType":87},{},[16225],{"data":16226,"marks":16227,"value":381,"nodeType":82},{},[],{"metadata":16229,"sys":16232,"fields":16237},{"tags":16230,"concepts":16231},[],[],{"space":16233,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16235,"publishedVersion":62,"revision":44,"locale":29},{"sys":16234},{"type":12,"linkType":13,"id":14},{"sys":16236},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16238},{"url":397,"details":16239,"fileName":403,"contentType":404},{"size":399,"image":16240},{"width":401,"height":402},{"sys":16242,"fields":16245},{"id":16243,"createdAt":16244},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":16246,"slug":16247,"articleIntro":16246,"category":16248},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[16249],{"metadata":16250,"sys":16253,"fields":16260},{"tags":16251,"concepts":16252},[],[],{"space":16254,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16256,"publishedVersion":353,"revision":62,"contentType":16258,"locale":29},{"sys":16255},{"type":12,"linkType":13,"id":14},{"sys":16257},{"id":21,"type":12,"linkType":22},{"sys":16259},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16261,"metaTitle":363,"metaDescription":364,"mainTitle":16262,"subtitle":382,"heroImage":16277,"ctaButton":405,"ctaLink":406},[362],{"data":16263,"content":16264,"nodeType":74},{},[16265,16271],{"data":16266,"content":16267,"nodeType":78},{},[16268],{"data":16269,"marks":16270,"value":374,"nodeType":82},{},[],{"data":16272,"content":16273,"nodeType":87},{},[16274],{"data":16275,"marks":16276,"value":381,"nodeType":82},{},[],{"metadata":16278,"sys":16281,"fields":16286},{"tags":16279,"concepts":16280},[],[],{"space":16282,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16284,"publishedVersion":62,"revision":44,"locale":29},{"sys":16283},{"type":12,"linkType":13,"id":14},{"sys":16285},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16287},{"url":397,"details":16288,"fileName":403,"contentType":404},{"size":399,"image":16289},{"width":401,"height":402},{"sys":16291,"fields":16294},{"id":16292,"createdAt":16293},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":16295,"slug":16296,"articleIntro":-1,"category":16297},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[16298],{"metadata":16299,"sys":16302,"fields":16309},{"tags":16300,"concepts":16301},[],[],{"space":16303,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16305,"publishedVersion":353,"revision":62,"contentType":16307,"locale":29},{"sys":16304},{"type":12,"linkType":13,"id":14},{"sys":16306},{"id":21,"type":12,"linkType":22},{"sys":16308},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16310,"metaTitle":363,"metaDescription":364,"mainTitle":16311,"subtitle":382,"heroImage":16326,"ctaButton":405,"ctaLink":406},[362],{"data":16312,"content":16313,"nodeType":74},{},[16314,16320],{"data":16315,"content":16316,"nodeType":78},{},[16317],{"data":16318,"marks":16319,"value":374,"nodeType":82},{},[],{"data":16321,"content":16322,"nodeType":87},{},[16323],{"data":16324,"marks":16325,"value":381,"nodeType":82},{},[],{"metadata":16327,"sys":16330,"fields":16335},{"tags":16328,"concepts":16329},[],[],{"space":16331,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16333,"publishedVersion":62,"revision":44,"locale":29},{"sys":16332},{"type":12,"linkType":13,"id":14},{"sys":16334},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16336},{"url":397,"details":16337,"fileName":403,"contentType":404},{"size":399,"image":16338},{"width":401,"height":402},{"sys":16340,"fields":16343},{"id":16341,"createdAt":16342},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":16344,"slug":16345,"articleIntro":16344,"category":16346},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[16347],{"metadata":16348,"sys":16351,"fields":16358},{"tags":16349,"concepts":16350},[],[],{"space":16352,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16354,"publishedVersion":353,"revision":62,"contentType":16356,"locale":29},{"sys":16353},{"type":12,"linkType":13,"id":14},{"sys":16355},{"id":21,"type":12,"linkType":22},{"sys":16357},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16359,"metaTitle":363,"metaDescription":364,"mainTitle":16360,"subtitle":382,"heroImage":16375,"ctaButton":405,"ctaLink":406},[362],{"data":16361,"content":16362,"nodeType":74},{},[16363,16369],{"data":16364,"content":16365,"nodeType":78},{},[16366],{"data":16367,"marks":16368,"value":374,"nodeType":82},{},[],{"data":16370,"content":16371,"nodeType":87},{},[16372],{"data":16373,"marks":16374,"value":381,"nodeType":82},{},[],{"metadata":16376,"sys":16379,"fields":16384},{"tags":16377,"concepts":16378},[],[],{"space":16380,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16382,"publishedVersion":62,"revision":44,"locale":29},{"sys":16381},{"type":12,"linkType":13,"id":14},{"sys":16383},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16385},{"url":397,"details":16386,"fileName":403,"contentType":404},{"size":399,"image":16387},{"width":401,"height":402},{"sys":16389,"fields":16392},{"id":16390,"createdAt":16391},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":16393,"slug":16394,"articleIntro":16393,"category":16395},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[16396],{"metadata":16397,"sys":16400,"fields":16407},{"tags":16398,"concepts":16399},[],[],{"space":16401,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16403,"publishedVersion":353,"revision":62,"contentType":16405,"locale":29},{"sys":16402},{"type":12,"linkType":13,"id":14},{"sys":16404},{"id":21,"type":12,"linkType":22},{"sys":16406},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16408,"metaTitle":363,"metaDescription":364,"mainTitle":16409,"subtitle":382,"heroImage":16424,"ctaButton":405,"ctaLink":406},[362],{"data":16410,"content":16411,"nodeType":74},{},[16412,16418],{"data":16413,"content":16414,"nodeType":78},{},[16415],{"data":16416,"marks":16417,"value":374,"nodeType":82},{},[],{"data":16419,"content":16420,"nodeType":87},{},[16421],{"data":16422,"marks":16423,"value":381,"nodeType":82},{},[],{"metadata":16425,"sys":16428,"fields":16433},{"tags":16426,"concepts":16427},[],[],{"space":16429,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16431,"publishedVersion":62,"revision":44,"locale":29},{"sys":16430},{"type":12,"linkType":13,"id":14},{"sys":16432},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16434},{"url":397,"details":16435,"fileName":403,"contentType":404},{"size":399,"image":16436},{"width":401,"height":402},{"sys":16438,"fields":16441},{"id":16439,"createdAt":16440},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":16442,"slug":16443,"articleIntro":16442,"category":16444},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[16445],{"metadata":16446,"sys":16449,"fields":16456},{"tags":16447,"concepts":16448},[],[],{"space":16450,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16452,"publishedVersion":353,"revision":62,"contentType":16454,"locale":29},{"sys":16451},{"type":12,"linkType":13,"id":14},{"sys":16453},{"id":21,"type":12,"linkType":22},{"sys":16455},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16457,"metaTitle":363,"metaDescription":364,"mainTitle":16458,"subtitle":382,"heroImage":16473,"ctaButton":405,"ctaLink":406},[362],{"data":16459,"content":16460,"nodeType":74},{},[16461,16467],{"data":16462,"content":16463,"nodeType":78},{},[16464],{"data":16465,"marks":16466,"value":374,"nodeType":82},{},[],{"data":16468,"content":16469,"nodeType":87},{},[16470],{"data":16471,"marks":16472,"value":381,"nodeType":82},{},[],{"metadata":16474,"sys":16477,"fields":16482},{"tags":16475,"concepts":16476},[],[],{"space":16478,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16480,"publishedVersion":62,"revision":44,"locale":29},{"sys":16479},{"type":12,"linkType":13,"id":14},{"sys":16481},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16483},{"url":397,"details":16484,"fileName":403,"contentType":404},{"size":399,"image":16485},{"width":401,"height":402},{"sys":16487,"fields":16490},{"id":16488,"createdAt":16489},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":16491,"slug":16492,"articleIntro":16491,"category":16493},"6358 - Autres droits","compte-6358-autres-droits",[16494],{"metadata":16495,"sys":16498,"fields":16505},{"tags":16496,"concepts":16497},[],[],{"space":16499,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16501,"publishedVersion":353,"revision":62,"contentType":16503,"locale":29},{"sys":16500},{"type":12,"linkType":13,"id":14},{"sys":16502},{"id":21,"type":12,"linkType":22},{"sys":16504},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16506,"metaTitle":363,"metaDescription":364,"mainTitle":16507,"subtitle":382,"heroImage":16522,"ctaButton":405,"ctaLink":406},[362],{"data":16508,"content":16509,"nodeType":74},{},[16510,16516],{"data":16511,"content":16512,"nodeType":78},{},[16513],{"data":16514,"marks":16515,"value":374,"nodeType":82},{},[],{"data":16517,"content":16518,"nodeType":87},{},[16519],{"data":16520,"marks":16521,"value":381,"nodeType":82},{},[],{"metadata":16523,"sys":16526,"fields":16531},{"tags":16524,"concepts":16525},[],[],{"space":16527,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16529,"publishedVersion":62,"revision":44,"locale":29},{"sys":16528},{"type":12,"linkType":13,"id":14},{"sys":16530},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16532},{"url":397,"details":16533,"fileName":403,"contentType":404},{"size":399,"image":16534},{"width":401,"height":402},{"sys":16536,"fields":16539},{"id":16537,"createdAt":16538},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":16540,"slug":16541,"articleIntro":16542,"category":16543},"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.",[16544],{"metadata":16545,"sys":16548,"fields":16555},{"tags":16546,"concepts":16547},[],[],{"space":16549,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16551,"publishedVersion":353,"revision":62,"contentType":16553,"locale":29},{"sys":16550},{"type":12,"linkType":13,"id":14},{"sys":16552},{"id":21,"type":12,"linkType":22},{"sys":16554},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16556,"metaTitle":363,"metaDescription":364,"mainTitle":16557,"subtitle":382,"heroImage":16572,"ctaButton":405,"ctaLink":406},[362],{"data":16558,"content":16559,"nodeType":74},{},[16560,16566],{"data":16561,"content":16562,"nodeType":78},{},[16563],{"data":16564,"marks":16565,"value":374,"nodeType":82},{},[],{"data":16567,"content":16568,"nodeType":87},{},[16569],{"data":16570,"marks":16571,"value":381,"nodeType":82},{},[],{"metadata":16573,"sys":16576,"fields":16581},{"tags":16574,"concepts":16575},[],[],{"space":16577,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16579,"publishedVersion":62,"revision":44,"locale":29},{"sys":16578},{"type":12,"linkType":13,"id":14},{"sys":16580},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16582},{"url":397,"details":16583,"fileName":403,"contentType":404},{"size":399,"image":16584},{"width":401,"height":402},{"sys":16586,"fields":16589},{"id":16587,"createdAt":16588},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":16590,"slug":16591,"articleIntro":-1,"category":16592},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[16593],{"metadata":16594,"sys":16597,"fields":16604},{"tags":16595,"concepts":16596},[],[],{"space":16598,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16600,"publishedVersion":353,"revision":62,"contentType":16602,"locale":29},{"sys":16599},{"type":12,"linkType":13,"id":14},{"sys":16601},{"id":21,"type":12,"linkType":22},{"sys":16603},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16605,"metaTitle":363,"metaDescription":364,"mainTitle":16606,"subtitle":382,"heroImage":16621,"ctaButton":405,"ctaLink":406},[362],{"data":16607,"content":16608,"nodeType":74},{},[16609,16615],{"data":16610,"content":16611,"nodeType":78},{},[16612],{"data":16613,"marks":16614,"value":374,"nodeType":82},{},[],{"data":16616,"content":16617,"nodeType":87},{},[16618],{"data":16619,"marks":16620,"value":381,"nodeType":82},{},[],{"metadata":16622,"sys":16625,"fields":16630},{"tags":16623,"concepts":16624},[],[],{"space":16626,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16628,"publishedVersion":62,"revision":44,"locale":29},{"sys":16627},{"type":12,"linkType":13,"id":14},{"sys":16629},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16631},{"url":397,"details":16632,"fileName":403,"contentType":404},{"size":399,"image":16633},{"width":401,"height":402},{"sys":16635,"fields":16638},{"id":16636,"createdAt":16637},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":16639,"slug":16640,"articleIntro":16639,"category":16641},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[16642],{"metadata":16643,"sys":16646,"fields":16653},{"tags":16644,"concepts":16645},[],[],{"space":16647,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16649,"publishedVersion":353,"revision":62,"contentType":16651,"locale":29},{"sys":16648},{"type":12,"linkType":13,"id":14},{"sys":16650},{"id":21,"type":12,"linkType":22},{"sys":16652},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16654,"metaTitle":363,"metaDescription":364,"mainTitle":16655,"subtitle":382,"heroImage":16670,"ctaButton":405,"ctaLink":406},[362],{"data":16656,"content":16657,"nodeType":74},{},[16658,16664],{"data":16659,"content":16660,"nodeType":78},{},[16661],{"data":16662,"marks":16663,"value":374,"nodeType":82},{},[],{"data":16665,"content":16666,"nodeType":87},{},[16667],{"data":16668,"marks":16669,"value":381,"nodeType":82},{},[],{"metadata":16671,"sys":16674,"fields":16679},{"tags":16672,"concepts":16673},[],[],{"space":16675,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16677,"publishedVersion":62,"revision":44,"locale":29},{"sys":16676},{"type":12,"linkType":13,"id":14},{"sys":16678},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16680},{"url":397,"details":16681,"fileName":403,"contentType":404},{"size":399,"image":16682},{"width":401,"height":402},{"sys":16684,"fields":16687},{"id":16685,"createdAt":16686},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":16688,"slug":16689,"articleIntro":16688,"category":16690},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[16691],{"metadata":16692,"sys":16695,"fields":16702},{"tags":16693,"concepts":16694},[],[],{"space":16696,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16698,"publishedVersion":353,"revision":62,"contentType":16700,"locale":29},{"sys":16697},{"type":12,"linkType":13,"id":14},{"sys":16699},{"id":21,"type":12,"linkType":22},{"sys":16701},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16703,"metaTitle":363,"metaDescription":364,"mainTitle":16704,"subtitle":382,"heroImage":16719,"ctaButton":405,"ctaLink":406},[362],{"data":16705,"content":16706,"nodeType":74},{},[16707,16713],{"data":16708,"content":16709,"nodeType":78},{},[16710],{"data":16711,"marks":16712,"value":374,"nodeType":82},{},[],{"data":16714,"content":16715,"nodeType":87},{},[16716],{"data":16717,"marks":16718,"value":381,"nodeType":82},{},[],{"metadata":16720,"sys":16723,"fields":16728},{"tags":16721,"concepts":16722},[],[],{"space":16724,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16726,"publishedVersion":62,"revision":44,"locale":29},{"sys":16725},{"type":12,"linkType":13,"id":14},{"sys":16727},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16729},{"url":397,"details":16730,"fileName":403,"contentType":404},{"size":399,"image":16731},{"width":401,"height":402},{"sys":16733,"fields":16736},{"id":16734,"createdAt":16735},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":16737,"slug":16738,"articleIntro":16737,"category":16739},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[16740],{"metadata":16741,"sys":16744,"fields":16751},{"tags":16742,"concepts":16743},[],[],{"space":16745,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16747,"publishedVersion":353,"revision":62,"contentType":16749,"locale":29},{"sys":16746},{"type":12,"linkType":13,"id":14},{"sys":16748},{"id":21,"type":12,"linkType":22},{"sys":16750},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16752,"metaTitle":363,"metaDescription":364,"mainTitle":16753,"subtitle":382,"heroImage":16768,"ctaButton":405,"ctaLink":406},[362],{"data":16754,"content":16755,"nodeType":74},{},[16756,16762],{"data":16757,"content":16758,"nodeType":78},{},[16759],{"data":16760,"marks":16761,"value":374,"nodeType":82},{},[],{"data":16763,"content":16764,"nodeType":87},{},[16765],{"data":16766,"marks":16767,"value":381,"nodeType":82},{},[],{"metadata":16769,"sys":16772,"fields":16777},{"tags":16770,"concepts":16771},[],[],{"space":16773,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16775,"publishedVersion":62,"revision":44,"locale":29},{"sys":16774},{"type":12,"linkType":13,"id":14},{"sys":16776},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16778},{"url":397,"details":16779,"fileName":403,"contentType":404},{"size":399,"image":16780},{"width":401,"height":402},{"sys":16782,"fields":16785},{"id":16783,"createdAt":16784},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":16786,"slug":16787,"articleIntro":16786,"category":16788},"206 - Droit au bail","compte-206-droit-au-bail",[16789],{"metadata":16790,"sys":16793,"fields":16800},{"tags":16791,"concepts":16792},[],[],{"space":16794,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16796,"publishedVersion":353,"revision":62,"contentType":16798,"locale":29},{"sys":16795},{"type":12,"linkType":13,"id":14},{"sys":16797},{"id":21,"type":12,"linkType":22},{"sys":16799},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16801,"metaTitle":363,"metaDescription":364,"mainTitle":16802,"subtitle":382,"heroImage":16817,"ctaButton":405,"ctaLink":406},[362],{"data":16803,"content":16804,"nodeType":74},{},[16805,16811],{"data":16806,"content":16807,"nodeType":78},{},[16808],{"data":16809,"marks":16810,"value":374,"nodeType":82},{},[],{"data":16812,"content":16813,"nodeType":87},{},[16814],{"data":16815,"marks":16816,"value":381,"nodeType":82},{},[],{"metadata":16818,"sys":16821,"fields":16826},{"tags":16819,"concepts":16820},[],[],{"space":16822,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16824,"publishedVersion":62,"revision":44,"locale":29},{"sys":16823},{"type":12,"linkType":13,"id":14},{"sys":16825},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16827},{"url":397,"details":16828,"fileName":403,"contentType":404},{"size":399,"image":16829},{"width":401,"height":402},{"sys":16831,"fields":16834},{"id":16832,"createdAt":16833},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":16835,"slug":16836,"articleIntro":16835,"category":16837},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[16838],{"metadata":16839,"sys":16842,"fields":16849},{"tags":16840,"concepts":16841},[],[],{"space":16843,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16845,"publishedVersion":353,"revision":62,"contentType":16847,"locale":29},{"sys":16844},{"type":12,"linkType":13,"id":14},{"sys":16846},{"id":21,"type":12,"linkType":22},{"sys":16848},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16850,"metaTitle":363,"metaDescription":364,"mainTitle":16851,"subtitle":382,"heroImage":16866,"ctaButton":405,"ctaLink":406},[362],{"data":16852,"content":16853,"nodeType":74},{},[16854,16860],{"data":16855,"content":16856,"nodeType":78},{},[16857],{"data":16858,"marks":16859,"value":374,"nodeType":82},{},[],{"data":16861,"content":16862,"nodeType":87},{},[16863],{"data":16864,"marks":16865,"value":381,"nodeType":82},{},[],{"metadata":16867,"sys":16870,"fields":16875},{"tags":16868,"concepts":16869},[],[],{"space":16871,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16873,"publishedVersion":62,"revision":44,"locale":29},{"sys":16872},{"type":12,"linkType":13,"id":14},{"sys":16874},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16876},{"url":397,"details":16877,"fileName":403,"contentType":404},{"size":399,"image":16878},{"width":401,"height":402},{"sys":16880,"fields":16883},{"id":16881,"createdAt":16882},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":16884,"slug":16885,"articleIntro":-1,"category":16886},"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",[16887],{"metadata":16888,"sys":16891,"fields":16898},{"tags":16889,"concepts":16890},[],[],{"space":16892,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16894,"publishedVersion":353,"revision":62,"contentType":16896,"locale":29},{"sys":16893},{"type":12,"linkType":13,"id":14},{"sys":16895},{"id":21,"type":12,"linkType":22},{"sys":16897},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16899,"metaTitle":363,"metaDescription":364,"mainTitle":16900,"subtitle":382,"heroImage":16915,"ctaButton":405,"ctaLink":406},[362],{"data":16901,"content":16902,"nodeType":74},{},[16903,16909],{"data":16904,"content":16905,"nodeType":78},{},[16906],{"data":16907,"marks":16908,"value":374,"nodeType":82},{},[],{"data":16910,"content":16911,"nodeType":87},{},[16912],{"data":16913,"marks":16914,"value":381,"nodeType":82},{},[],{"metadata":16916,"sys":16919,"fields":16924},{"tags":16917,"concepts":16918},[],[],{"space":16920,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16922,"publishedVersion":62,"revision":44,"locale":29},{"sys":16921},{"type":12,"linkType":13,"id":14},{"sys":16923},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16925},{"url":397,"details":16926,"fileName":403,"contentType":404},{"size":399,"image":16927},{"width":401,"height":402},{"sys":16929,"fields":16932},{"id":16930,"createdAt":16931},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":16933,"slug":16934,"articleIntro":16933,"category":16935},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[16936],{"metadata":16937,"sys":16940,"fields":16947},{"tags":16938,"concepts":16939},[],[],{"space":16941,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16943,"publishedVersion":353,"revision":62,"contentType":16945,"locale":29},{"sys":16942},{"type":12,"linkType":13,"id":14},{"sys":16944},{"id":21,"type":12,"linkType":22},{"sys":16946},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16948,"metaTitle":363,"metaDescription":364,"mainTitle":16949,"subtitle":382,"heroImage":16964,"ctaButton":405,"ctaLink":406},[362],{"data":16950,"content":16951,"nodeType":74},{},[16952,16958],{"data":16953,"content":16954,"nodeType":78},{},[16955],{"data":16956,"marks":16957,"value":374,"nodeType":82},{},[],{"data":16959,"content":16960,"nodeType":87},{},[16961],{"data":16962,"marks":16963,"value":381,"nodeType":82},{},[],{"metadata":16965,"sys":16968,"fields":16973},{"tags":16966,"concepts":16967},[],[],{"space":16969,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":16971,"publishedVersion":62,"revision":44,"locale":29},{"sys":16970},{"type":12,"linkType":13,"id":14},{"sys":16972},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":16974},{"url":397,"details":16975,"fileName":403,"contentType":404},{"size":399,"image":16976},{"width":401,"height":402},{"sys":16978,"fields":16981},{"id":16979,"createdAt":16980},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":16982,"slug":16983,"articleIntro":16982,"category":16984},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[16985],{"metadata":16986,"sys":16989,"fields":16996},{"tags":16987,"concepts":16988},[],[],{"space":16990,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":16992,"publishedVersion":353,"revision":62,"contentType":16994,"locale":29},{"sys":16991},{"type":12,"linkType":13,"id":14},{"sys":16993},{"id":21,"type":12,"linkType":22},{"sys":16995},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":16997,"metaTitle":363,"metaDescription":364,"mainTitle":16998,"subtitle":382,"heroImage":17013,"ctaButton":405,"ctaLink":406},[362],{"data":16999,"content":17000,"nodeType":74},{},[17001,17007],{"data":17002,"content":17003,"nodeType":78},{},[17004],{"data":17005,"marks":17006,"value":374,"nodeType":82},{},[],{"data":17008,"content":17009,"nodeType":87},{},[17010],{"data":17011,"marks":17012,"value":381,"nodeType":82},{},[],{"metadata":17014,"sys":17017,"fields":17022},{"tags":17015,"concepts":17016},[],[],{"space":17018,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17020,"publishedVersion":62,"revision":44,"locale":29},{"sys":17019},{"type":12,"linkType":13,"id":14},{"sys":17021},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17023},{"url":397,"details":17024,"fileName":403,"contentType":404},{"size":399,"image":17025},{"width":401,"height":402},{"sys":17027,"fields":17030},{"id":17028,"createdAt":17029},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":17031,"slug":17032,"articleIntro":17031,"category":17033},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[17034],{"metadata":17035,"sys":17038,"fields":17045},{"tags":17036,"concepts":17037},[],[],{"space":17039,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17041,"publishedVersion":353,"revision":62,"contentType":17043,"locale":29},{"sys":17040},{"type":12,"linkType":13,"id":14},{"sys":17042},{"id":21,"type":12,"linkType":22},{"sys":17044},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17046,"metaTitle":363,"metaDescription":364,"mainTitle":17047,"subtitle":382,"heroImage":17062,"ctaButton":405,"ctaLink":406},[362],{"data":17048,"content":17049,"nodeType":74},{},[17050,17056],{"data":17051,"content":17052,"nodeType":78},{},[17053],{"data":17054,"marks":17055,"value":374,"nodeType":82},{},[],{"data":17057,"content":17058,"nodeType":87},{},[17059],{"data":17060,"marks":17061,"value":381,"nodeType":82},{},[],{"metadata":17063,"sys":17066,"fields":17071},{"tags":17064,"concepts":17065},[],[],{"space":17067,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17069,"publishedVersion":62,"revision":44,"locale":29},{"sys":17068},{"type":12,"linkType":13,"id":14},{"sys":17070},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17072},{"url":397,"details":17073,"fileName":403,"contentType":404},{"size":399,"image":17074},{"width":401,"height":402},{"sys":17076,"fields":17079},{"id":17077,"createdAt":17078},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":17080,"slug":17081,"articleIntro":17080,"category":17082},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[17083],{"metadata":17084,"sys":17087,"fields":17094},{"tags":17085,"concepts":17086},[],[],{"space":17088,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17090,"publishedVersion":353,"revision":62,"contentType":17092,"locale":29},{"sys":17089},{"type":12,"linkType":13,"id":14},{"sys":17091},{"id":21,"type":12,"linkType":22},{"sys":17093},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17095,"metaTitle":363,"metaDescription":364,"mainTitle":17096,"subtitle":382,"heroImage":17111,"ctaButton":405,"ctaLink":406},[362],{"data":17097,"content":17098,"nodeType":74},{},[17099,17105],{"data":17100,"content":17101,"nodeType":78},{},[17102],{"data":17103,"marks":17104,"value":374,"nodeType":82},{},[],{"data":17106,"content":17107,"nodeType":87},{},[17108],{"data":17109,"marks":17110,"value":381,"nodeType":82},{},[],{"metadata":17112,"sys":17115,"fields":17120},{"tags":17113,"concepts":17114},[],[],{"space":17116,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17118,"publishedVersion":62,"revision":44,"locale":29},{"sys":17117},{"type":12,"linkType":13,"id":14},{"sys":17119},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17121},{"url":397,"details":17122,"fileName":403,"contentType":404},{"size":399,"image":17123},{"width":401,"height":402},{"sys":17125,"fields":17128},{"id":17126,"createdAt":17127},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":17129,"slug":17130,"articleIntro":-1,"category":17131},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[17132],{"metadata":17133,"sys":17136,"fields":17143},{"tags":17134,"concepts":17135},[],[],{"space":17137,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17139,"publishedVersion":353,"revision":62,"contentType":17141,"locale":29},{"sys":17138},{"type":12,"linkType":13,"id":14},{"sys":17140},{"id":21,"type":12,"linkType":22},{"sys":17142},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17144,"metaTitle":363,"metaDescription":364,"mainTitle":17145,"subtitle":382,"heroImage":17160,"ctaButton":405,"ctaLink":406},[362],{"data":17146,"content":17147,"nodeType":74},{},[17148,17154],{"data":17149,"content":17150,"nodeType":78},{},[17151],{"data":17152,"marks":17153,"value":374,"nodeType":82},{},[],{"data":17155,"content":17156,"nodeType":87},{},[17157],{"data":17158,"marks":17159,"value":381,"nodeType":82},{},[],{"metadata":17161,"sys":17164,"fields":17169},{"tags":17162,"concepts":17163},[],[],{"space":17165,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17167,"publishedVersion":62,"revision":44,"locale":29},{"sys":17166},{"type":12,"linkType":13,"id":14},{"sys":17168},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17170},{"url":397,"details":17171,"fileName":403,"contentType":404},{"size":399,"image":17172},{"width":401,"height":402},{"sys":17174,"fields":17177},{"id":17175,"createdAt":17176},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":17178,"slug":17179,"articleIntro":17178,"category":17180},"1688 - Intérêts courus","compte-1688-interets-courus",[17181],{"metadata":17182,"sys":17185,"fields":17192},{"tags":17183,"concepts":17184},[],[],{"space":17186,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17188,"publishedVersion":353,"revision":62,"contentType":17190,"locale":29},{"sys":17187},{"type":12,"linkType":13,"id":14},{"sys":17189},{"id":21,"type":12,"linkType":22},{"sys":17191},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17193,"metaTitle":363,"metaDescription":364,"mainTitle":17194,"subtitle":382,"heroImage":17209,"ctaButton":405,"ctaLink":406},[362],{"data":17195,"content":17196,"nodeType":74},{},[17197,17203],{"data":17198,"content":17199,"nodeType":78},{},[17200],{"data":17201,"marks":17202,"value":374,"nodeType":82},{},[],{"data":17204,"content":17205,"nodeType":87},{},[17206],{"data":17207,"marks":17208,"value":381,"nodeType":82},{},[],{"metadata":17210,"sys":17213,"fields":17218},{"tags":17211,"concepts":17212},[],[],{"space":17214,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17216,"publishedVersion":62,"revision":44,"locale":29},{"sys":17215},{"type":12,"linkType":13,"id":14},{"sys":17217},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17219},{"url":397,"details":17220,"fileName":403,"contentType":404},{"size":399,"image":17221},{"width":401,"height":402},{"sys":17223,"fields":17226},{"id":17224,"createdAt":17225},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":17227,"slug":17228,"articleIntro":17227,"category":17229},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[17230],{"metadata":17231,"sys":17234,"fields":17241},{"tags":17232,"concepts":17233},[],[],{"space":17235,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17237,"publishedVersion":353,"revision":62,"contentType":17239,"locale":29},{"sys":17236},{"type":12,"linkType":13,"id":14},{"sys":17238},{"id":21,"type":12,"linkType":22},{"sys":17240},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17242,"metaTitle":363,"metaDescription":364,"mainTitle":17243,"subtitle":382,"heroImage":17258,"ctaButton":405,"ctaLink":406},[362],{"data":17244,"content":17245,"nodeType":74},{},[17246,17252],{"data":17247,"content":17248,"nodeType":78},{},[17249],{"data":17250,"marks":17251,"value":374,"nodeType":82},{},[],{"data":17253,"content":17254,"nodeType":87},{},[17255],{"data":17256,"marks":17257,"value":381,"nodeType":82},{},[],{"metadata":17259,"sys":17262,"fields":17267},{"tags":17260,"concepts":17261},[],[],{"space":17263,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17265,"publishedVersion":62,"revision":44,"locale":29},{"sys":17264},{"type":12,"linkType":13,"id":14},{"sys":17266},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17268},{"url":397,"details":17269,"fileName":403,"contentType":404},{"size":399,"image":17270},{"width":401,"height":402},{"sys":17272,"fields":17275},{"id":17273,"createdAt":17274},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":17276,"slug":17277,"articleIntro":17276,"category":17278},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[17279],{"metadata":17280,"sys":17283,"fields":17290},{"tags":17281,"concepts":17282},[],[],{"space":17284,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17286,"publishedVersion":353,"revision":62,"contentType":17288,"locale":29},{"sys":17285},{"type":12,"linkType":13,"id":14},{"sys":17287},{"id":21,"type":12,"linkType":22},{"sys":17289},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17291,"metaTitle":363,"metaDescription":364,"mainTitle":17292,"subtitle":382,"heroImage":17307,"ctaButton":405,"ctaLink":406},[362],{"data":17293,"content":17294,"nodeType":74},{},[17295,17301],{"data":17296,"content":17297,"nodeType":78},{},[17298],{"data":17299,"marks":17300,"value":374,"nodeType":82},{},[],{"data":17302,"content":17303,"nodeType":87},{},[17304],{"data":17305,"marks":17306,"value":381,"nodeType":82},{},[],{"metadata":17308,"sys":17311,"fields":17316},{"tags":17309,"concepts":17310},[],[],{"space":17312,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17314,"publishedVersion":62,"revision":44,"locale":29},{"sys":17313},{"type":12,"linkType":13,"id":14},{"sys":17315},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17317},{"url":397,"details":17318,"fileName":403,"contentType":404},{"size":399,"image":17319},{"width":401,"height":402},{"sys":17321,"fields":17324},{"id":17322,"createdAt":17323},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":17325,"slug":17326,"articleIntro":-1,"category":17327},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[17328],{"metadata":17329,"sys":17332,"fields":17339},{"tags":17330,"concepts":17331},[],[],{"space":17333,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17335,"publishedVersion":353,"revision":62,"contentType":17337,"locale":29},{"sys":17334},{"type":12,"linkType":13,"id":14},{"sys":17336},{"id":21,"type":12,"linkType":22},{"sys":17338},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17340,"metaTitle":363,"metaDescription":364,"mainTitle":17341,"subtitle":382,"heroImage":17356,"ctaButton":405,"ctaLink":406},[362],{"data":17342,"content":17343,"nodeType":74},{},[17344,17350],{"data":17345,"content":17346,"nodeType":78},{},[17347],{"data":17348,"marks":17349,"value":374,"nodeType":82},{},[],{"data":17351,"content":17352,"nodeType":87},{},[17353],{"data":17354,"marks":17355,"value":381,"nodeType":82},{},[],{"metadata":17357,"sys":17360,"fields":17365},{"tags":17358,"concepts":17359},[],[],{"space":17361,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17363,"publishedVersion":62,"revision":44,"locale":29},{"sys":17362},{"type":12,"linkType":13,"id":14},{"sys":17364},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17366},{"url":397,"details":17367,"fileName":403,"contentType":404},{"size":399,"image":17368},{"width":401,"height":402},{"sys":17370,"fields":17373},{"id":17371,"createdAt":17372},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":17374,"slug":17375,"articleIntro":17374,"category":17376},"Compte 508 - Obligations","compte-508-obligations",[17377],{"metadata":17378,"sys":17381,"fields":17388},{"tags":17379,"concepts":17380},[],[],{"space":17382,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17384,"publishedVersion":353,"revision":62,"contentType":17386,"locale":29},{"sys":17383},{"type":12,"linkType":13,"id":14},{"sys":17385},{"id":21,"type":12,"linkType":22},{"sys":17387},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17389,"metaTitle":363,"metaDescription":364,"mainTitle":17390,"subtitle":382,"heroImage":17405,"ctaButton":405,"ctaLink":406},[362],{"data":17391,"content":17392,"nodeType":74},{},[17393,17399],{"data":17394,"content":17395,"nodeType":78},{},[17396],{"data":17397,"marks":17398,"value":374,"nodeType":82},{},[],{"data":17400,"content":17401,"nodeType":87},{},[17402],{"data":17403,"marks":17404,"value":381,"nodeType":82},{},[],{"metadata":17406,"sys":17409,"fields":17414},{"tags":17407,"concepts":17408},[],[],{"space":17410,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17412,"publishedVersion":62,"revision":44,"locale":29},{"sys":17411},{"type":12,"linkType":13,"id":14},{"sys":17413},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17415},{"url":397,"details":17416,"fileName":403,"contentType":404},{"size":399,"image":17417},{"width":401,"height":402},{"sys":17419,"fields":17422},{"id":17420,"createdAt":17421},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":17423,"slug":17424,"articleIntro":17423,"category":17425},"506 - Obligations","compte-506-obligations",[17426],{"metadata":17427,"sys":17430,"fields":17437},{"tags":17428,"concepts":17429},[],[],{"space":17431,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17433,"publishedVersion":353,"revision":62,"contentType":17435,"locale":29},{"sys":17432},{"type":12,"linkType":13,"id":14},{"sys":17434},{"id":21,"type":12,"linkType":22},{"sys":17436},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17438,"metaTitle":363,"metaDescription":364,"mainTitle":17439,"subtitle":382,"heroImage":17454,"ctaButton":405,"ctaLink":406},[362],{"data":17440,"content":17441,"nodeType":74},{},[17442,17448],{"data":17443,"content":17444,"nodeType":78},{},[17445],{"data":17446,"marks":17447,"value":374,"nodeType":82},{},[],{"data":17449,"content":17450,"nodeType":87},{},[17451],{"data":17452,"marks":17453,"value":381,"nodeType":82},{},[],{"metadata":17455,"sys":17458,"fields":17463},{"tags":17456,"concepts":17457},[],[],{"space":17459,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17461,"publishedVersion":62,"revision":44,"locale":29},{"sys":17460},{"type":12,"linkType":13,"id":14},{"sys":17462},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17464},{"url":397,"details":17465,"fileName":403,"contentType":404},{"size":399,"image":17466},{"width":401,"height":402},{"sys":17468,"fields":17471},{"id":17469,"createdAt":17470},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":17472,"slug":17473,"articleIntro":17472,"category":17474},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[17475],{"metadata":17476,"sys":17479,"fields":17486},{"tags":17477,"concepts":17478},[],[],{"space":17480,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17482,"publishedVersion":353,"revision":62,"contentType":17484,"locale":29},{"sys":17481},{"type":12,"linkType":13,"id":14},{"sys":17483},{"id":21,"type":12,"linkType":22},{"sys":17485},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17487,"metaTitle":363,"metaDescription":364,"mainTitle":17488,"subtitle":382,"heroImage":17503,"ctaButton":405,"ctaLink":406},[362],{"data":17489,"content":17490,"nodeType":74},{},[17491,17497],{"data":17492,"content":17493,"nodeType":78},{},[17494],{"data":17495,"marks":17496,"value":374,"nodeType":82},{},[],{"data":17498,"content":17499,"nodeType":87},{},[17500],{"data":17501,"marks":17502,"value":381,"nodeType":82},{},[],{"metadata":17504,"sys":17507,"fields":17512},{"tags":17505,"concepts":17506},[],[],{"space":17508,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17510,"publishedVersion":62,"revision":44,"locale":29},{"sys":17509},{"type":12,"linkType":13,"id":14},{"sys":17511},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17513},{"url":397,"details":17514,"fileName":403,"contentType":404},{"size":399,"image":17515},{"width":401,"height":402},{"sys":17517,"fields":17520},{"id":17518,"createdAt":17519},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":17521,"slug":17522,"articleIntro":17521,"category":17523},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[17524],{"metadata":17525,"sys":17528,"fields":17535},{"tags":17526,"concepts":17527},[],[],{"space":17529,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17531,"publishedVersion":353,"revision":62,"contentType":17533,"locale":29},{"sys":17530},{"type":12,"linkType":13,"id":14},{"sys":17532},{"id":21,"type":12,"linkType":22},{"sys":17534},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17536,"metaTitle":363,"metaDescription":364,"mainTitle":17537,"subtitle":382,"heroImage":17552,"ctaButton":405,"ctaLink":406},[362],{"data":17538,"content":17539,"nodeType":74},{},[17540,17546],{"data":17541,"content":17542,"nodeType":78},{},[17543],{"data":17544,"marks":17545,"value":374,"nodeType":82},{},[],{"data":17547,"content":17548,"nodeType":87},{},[17549],{"data":17550,"marks":17551,"value":381,"nodeType":82},{},[],{"metadata":17553,"sys":17556,"fields":17561},{"tags":17554,"concepts":17555},[],[],{"space":17557,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17559,"publishedVersion":62,"revision":44,"locale":29},{"sys":17558},{"type":12,"linkType":13,"id":14},{"sys":17560},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17562},{"url":397,"details":17563,"fileName":403,"contentType":404},{"size":399,"image":17564},{"width":401,"height":402},{"sys":17566,"fields":17569},{"id":17567,"createdAt":17568},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":17570,"slug":17571,"articleIntro":17570,"category":17572},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[17573],{"metadata":17574,"sys":17577,"fields":17584},{"tags":17575,"concepts":17576},[],[],{"space":17578,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17580,"publishedVersion":353,"revision":62,"contentType":17582,"locale":29},{"sys":17579},{"type":12,"linkType":13,"id":14},{"sys":17581},{"id":21,"type":12,"linkType":22},{"sys":17583},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17585,"metaTitle":363,"metaDescription":364,"mainTitle":17586,"subtitle":382,"heroImage":17601,"ctaButton":405,"ctaLink":406},[362],{"data":17587,"content":17588,"nodeType":74},{},[17589,17595],{"data":17590,"content":17591,"nodeType":78},{},[17592],{"data":17593,"marks":17594,"value":374,"nodeType":82},{},[],{"data":17596,"content":17597,"nodeType":87},{},[17598],{"data":17599,"marks":17600,"value":381,"nodeType":82},{},[],{"metadata":17602,"sys":17605,"fields":17610},{"tags":17603,"concepts":17604},[],[],{"space":17606,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17608,"publishedVersion":62,"revision":44,"locale":29},{"sys":17607},{"type":12,"linkType":13,"id":14},{"sys":17609},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17611},{"url":397,"details":17612,"fileName":403,"contentType":404},{"size":399,"image":17613},{"width":401,"height":402},{"sys":17615,"fields":17618},{"id":17616,"createdAt":17617},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":17619,"slug":17620,"articleIntro":17619,"category":17621},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[17622],{"metadata":17623,"sys":17626,"fields":17633},{"tags":17624,"concepts":17625},[],[],{"space":17627,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17629,"publishedVersion":353,"revision":62,"contentType":17631,"locale":29},{"sys":17628},{"type":12,"linkType":13,"id":14},{"sys":17630},{"id":21,"type":12,"linkType":22},{"sys":17632},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17634,"metaTitle":363,"metaDescription":364,"mainTitle":17635,"subtitle":382,"heroImage":17650,"ctaButton":405,"ctaLink":406},[362],{"data":17636,"content":17637,"nodeType":74},{},[17638,17644],{"data":17639,"content":17640,"nodeType":78},{},[17641],{"data":17642,"marks":17643,"value":374,"nodeType":82},{},[],{"data":17645,"content":17646,"nodeType":87},{},[17647],{"data":17648,"marks":17649,"value":381,"nodeType":82},{},[],{"metadata":17651,"sys":17654,"fields":17659},{"tags":17652,"concepts":17653},[],[],{"space":17655,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17657,"publishedVersion":62,"revision":44,"locale":29},{"sys":17656},{"type":12,"linkType":13,"id":14},{"sys":17658},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17660},{"url":397,"details":17661,"fileName":403,"contentType":404},{"size":399,"image":17662},{"width":401,"height":402},{"sys":17664,"fields":17667},{"id":17665,"createdAt":17666},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":17668,"slug":17669,"articleIntro":17668,"category":17670},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[17671],{"metadata":17672,"sys":17675,"fields":17682},{"tags":17673,"concepts":17674},[],[],{"space":17676,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17678,"publishedVersion":353,"revision":62,"contentType":17680,"locale":29},{"sys":17677},{"type":12,"linkType":13,"id":14},{"sys":17679},{"id":21,"type":12,"linkType":22},{"sys":17681},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17683,"metaTitle":363,"metaDescription":364,"mainTitle":17684,"subtitle":382,"heroImage":17699,"ctaButton":405,"ctaLink":406},[362],{"data":17685,"content":17686,"nodeType":74},{},[17687,17693],{"data":17688,"content":17689,"nodeType":78},{},[17690],{"data":17691,"marks":17692,"value":374,"nodeType":82},{},[],{"data":17694,"content":17695,"nodeType":87},{},[17696],{"data":17697,"marks":17698,"value":381,"nodeType":82},{},[],{"metadata":17700,"sys":17703,"fields":17708},{"tags":17701,"concepts":17702},[],[],{"space":17704,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17706,"publishedVersion":62,"revision":44,"locale":29},{"sys":17705},{"type":12,"linkType":13,"id":14},{"sys":17707},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17709},{"url":397,"details":17710,"fileName":403,"contentType":404},{"size":399,"image":17711},{"width":401,"height":402},{"sys":17713,"fields":17716},{"id":17714,"createdAt":17715},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":17717,"slug":17718,"articleIntro":-1,"category":17719},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[17720],{"metadata":17721,"sys":17724,"fields":17731},{"tags":17722,"concepts":17723},[],[],{"space":17725,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17727,"publishedVersion":353,"revision":62,"contentType":17729,"locale":29},{"sys":17726},{"type":12,"linkType":13,"id":14},{"sys":17728},{"id":21,"type":12,"linkType":22},{"sys":17730},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17732,"metaTitle":363,"metaDescription":364,"mainTitle":17733,"subtitle":382,"heroImage":17748,"ctaButton":405,"ctaLink":406},[362],{"data":17734,"content":17735,"nodeType":74},{},[17736,17742],{"data":17737,"content":17738,"nodeType":78},{},[17739],{"data":17740,"marks":17741,"value":374,"nodeType":82},{},[],{"data":17743,"content":17744,"nodeType":87},{},[17745],{"data":17746,"marks":17747,"value":381,"nodeType":82},{},[],{"metadata":17749,"sys":17752,"fields":17757},{"tags":17750,"concepts":17751},[],[],{"space":17753,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17755,"publishedVersion":62,"revision":44,"locale":29},{"sys":17754},{"type":12,"linkType":13,"id":14},{"sys":17756},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17758},{"url":397,"details":17759,"fileName":403,"contentType":404},{"size":399,"image":17760},{"width":401,"height":402},{"sys":17762,"fields":17765},{"id":17763,"createdAt":17764},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":17766,"slug":17767,"articleIntro":17766,"category":17768},"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",[17769],{"metadata":17770,"sys":17773,"fields":17780},{"tags":17771,"concepts":17772},[],[],{"space":17774,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17776,"publishedVersion":353,"revision":62,"contentType":17778,"locale":29},{"sys":17775},{"type":12,"linkType":13,"id":14},{"sys":17777},{"id":21,"type":12,"linkType":22},{"sys":17779},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17781,"metaTitle":363,"metaDescription":364,"mainTitle":17782,"subtitle":382,"heroImage":17797,"ctaButton":405,"ctaLink":406},[362],{"data":17783,"content":17784,"nodeType":74},{},[17785,17791],{"data":17786,"content":17787,"nodeType":78},{},[17788],{"data":17789,"marks":17790,"value":374,"nodeType":82},{},[],{"data":17792,"content":17793,"nodeType":87},{},[17794],{"data":17795,"marks":17796,"value":381,"nodeType":82},{},[],{"metadata":17798,"sys":17801,"fields":17806},{"tags":17799,"concepts":17800},[],[],{"space":17802,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17804,"publishedVersion":62,"revision":44,"locale":29},{"sys":17803},{"type":12,"linkType":13,"id":14},{"sys":17805},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17807},{"url":397,"details":17808,"fileName":403,"contentType":404},{"size":399,"image":17809},{"width":401,"height":402},{"sys":17811,"fields":17814},{"id":17812,"createdAt":17813},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":17815,"slug":17816,"articleIntro":-1,"category":17817},"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",[17818],{"metadata":17819,"sys":17822,"fields":17829},{"tags":17820,"concepts":17821},[],[],{"space":17823,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17825,"publishedVersion":353,"revision":62,"contentType":17827,"locale":29},{"sys":17824},{"type":12,"linkType":13,"id":14},{"sys":17826},{"id":21,"type":12,"linkType":22},{"sys":17828},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17830,"metaTitle":363,"metaDescription":364,"mainTitle":17831,"subtitle":382,"heroImage":17846,"ctaButton":405,"ctaLink":406},[362],{"data":17832,"content":17833,"nodeType":74},{},[17834,17840],{"data":17835,"content":17836,"nodeType":78},{},[17837],{"data":17838,"marks":17839,"value":374,"nodeType":82},{},[],{"data":17841,"content":17842,"nodeType":87},{},[17843],{"data":17844,"marks":17845,"value":381,"nodeType":82},{},[],{"metadata":17847,"sys":17850,"fields":17855},{"tags":17848,"concepts":17849},[],[],{"space":17851,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17853,"publishedVersion":62,"revision":44,"locale":29},{"sys":17852},{"type":12,"linkType":13,"id":14},{"sys":17854},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17856},{"url":397,"details":17857,"fileName":403,"contentType":404},{"size":399,"image":17858},{"width":401,"height":402},{"sys":17860,"fields":17863},{"id":17861,"createdAt":17862},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":17864,"slug":17865,"articleIntro":17864,"category":17866},"7083 - Locations diverses","compte-7083-locations-diverses",[17867],{"metadata":17868,"sys":17871,"fields":17878},{"tags":17869,"concepts":17870},[],[],{"space":17872,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17874,"publishedVersion":353,"revision":62,"contentType":17876,"locale":29},{"sys":17873},{"type":12,"linkType":13,"id":14},{"sys":17875},{"id":21,"type":12,"linkType":22},{"sys":17877},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17879,"metaTitle":363,"metaDescription":364,"mainTitle":17880,"subtitle":382,"heroImage":17895,"ctaButton":405,"ctaLink":406},[362],{"data":17881,"content":17882,"nodeType":74},{},[17883,17889],{"data":17884,"content":17885,"nodeType":78},{},[17886],{"data":17887,"marks":17888,"value":374,"nodeType":82},{},[],{"data":17890,"content":17891,"nodeType":87},{},[17892],{"data":17893,"marks":17894,"value":381,"nodeType":82},{},[],{"metadata":17896,"sys":17899,"fields":17904},{"tags":17897,"concepts":17898},[],[],{"space":17900,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17902,"publishedVersion":62,"revision":44,"locale":29},{"sys":17901},{"type":12,"linkType":13,"id":14},{"sys":17903},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17905},{"url":397,"details":17906,"fileName":403,"contentType":404},{"size":399,"image":17907},{"width":401,"height":402},{"sys":17909,"fields":17912},{"id":17910,"createdAt":17911},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":17913,"slug":17914,"articleIntro":-1,"category":17915},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[17916],{"metadata":17917,"sys":17920,"fields":17927},{"tags":17918,"concepts":17919},[],[],{"space":17921,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17923,"publishedVersion":353,"revision":62,"contentType":17925,"locale":29},{"sys":17922},{"type":12,"linkType":13,"id":14},{"sys":17924},{"id":21,"type":12,"linkType":22},{"sys":17926},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17928,"metaTitle":363,"metaDescription":364,"mainTitle":17929,"subtitle":382,"heroImage":17944,"ctaButton":405,"ctaLink":406},[362],{"data":17930,"content":17931,"nodeType":74},{},[17932,17938],{"data":17933,"content":17934,"nodeType":78},{},[17935],{"data":17936,"marks":17937,"value":374,"nodeType":82},{},[],{"data":17939,"content":17940,"nodeType":87},{},[17941],{"data":17942,"marks":17943,"value":381,"nodeType":82},{},[],{"metadata":17945,"sys":17948,"fields":17953},{"tags":17946,"concepts":17947},[],[],{"space":17949,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":17951,"publishedVersion":62,"revision":44,"locale":29},{"sys":17950},{"type":12,"linkType":13,"id":14},{"sys":17952},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":17954},{"url":397,"details":17955,"fileName":403,"contentType":404},{"size":399,"image":17956},{"width":401,"height":402},{"sys":17958,"fields":17961},{"id":17959,"createdAt":17960},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":17962,"slug":17963,"articleIntro":17964,"category":17965},"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.",[17966],{"metadata":17967,"sys":17970,"fields":17977},{"tags":17968,"concepts":17969},[],[],{"space":17971,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":17973,"publishedVersion":353,"revision":62,"contentType":17975,"locale":29},{"sys":17972},{"type":12,"linkType":13,"id":14},{"sys":17974},{"id":21,"type":12,"linkType":22},{"sys":17976},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":17978,"metaTitle":363,"metaDescription":364,"mainTitle":17979,"subtitle":382,"heroImage":17994,"ctaButton":405,"ctaLink":406},[362],{"data":17980,"content":17981,"nodeType":74},{},[17982,17988],{"data":17983,"content":17984,"nodeType":78},{},[17985],{"data":17986,"marks":17987,"value":374,"nodeType":82},{},[],{"data":17989,"content":17990,"nodeType":87},{},[17991],{"data":17992,"marks":17993,"value":381,"nodeType":82},{},[],{"metadata":17995,"sys":17998,"fields":18003},{"tags":17996,"concepts":17997},[],[],{"space":17999,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18001,"publishedVersion":62,"revision":44,"locale":29},{"sys":18000},{"type":12,"linkType":13,"id":14},{"sys":18002},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18004},{"url":397,"details":18005,"fileName":403,"contentType":404},{"size":399,"image":18006},{"width":401,"height":402},{"sys":18008,"fields":18011},{"id":18009,"createdAt":18010},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":18012,"slug":18013,"articleIntro":18012,"category":18014},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[18015],{"metadata":18016,"sys":18019,"fields":18026},{"tags":18017,"concepts":18018},[],[],{"space":18020,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18022,"publishedVersion":353,"revision":62,"contentType":18024,"locale":29},{"sys":18021},{"type":12,"linkType":13,"id":14},{"sys":18023},{"id":21,"type":12,"linkType":22},{"sys":18025},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18027,"metaTitle":363,"metaDescription":364,"mainTitle":18028,"subtitle":382,"heroImage":18043,"ctaButton":405,"ctaLink":406},[362],{"data":18029,"content":18030,"nodeType":74},{},[18031,18037],{"data":18032,"content":18033,"nodeType":78},{},[18034],{"data":18035,"marks":18036,"value":374,"nodeType":82},{},[],{"data":18038,"content":18039,"nodeType":87},{},[18040],{"data":18041,"marks":18042,"value":381,"nodeType":82},{},[],{"metadata":18044,"sys":18047,"fields":18052},{"tags":18045,"concepts":18046},[],[],{"space":18048,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18050,"publishedVersion":62,"revision":44,"locale":29},{"sys":18049},{"type":12,"linkType":13,"id":14},{"sys":18051},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18053},{"url":397,"details":18054,"fileName":403,"contentType":404},{"size":399,"image":18055},{"width":401,"height":402},{"sys":18057,"fields":18060},{"id":18058,"createdAt":18059},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":18061,"slug":18062,"articleIntro":18061,"category":18063},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[18064],{"metadata":18065,"sys":18068,"fields":18075},{"tags":18066,"concepts":18067},[],[],{"space":18069,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18071,"publishedVersion":353,"revision":62,"contentType":18073,"locale":29},{"sys":18070},{"type":12,"linkType":13,"id":14},{"sys":18072},{"id":21,"type":12,"linkType":22},{"sys":18074},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18076,"metaTitle":363,"metaDescription":364,"mainTitle":18077,"subtitle":382,"heroImage":18092,"ctaButton":405,"ctaLink":406},[362],{"data":18078,"content":18079,"nodeType":74},{},[18080,18086],{"data":18081,"content":18082,"nodeType":78},{},[18083],{"data":18084,"marks":18085,"value":374,"nodeType":82},{},[],{"data":18087,"content":18088,"nodeType":87},{},[18089],{"data":18090,"marks":18091,"value":381,"nodeType":82},{},[],{"metadata":18093,"sys":18096,"fields":18101},{"tags":18094,"concepts":18095},[],[],{"space":18097,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18099,"publishedVersion":62,"revision":44,"locale":29},{"sys":18098},{"type":12,"linkType":13,"id":14},{"sys":18100},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18102},{"url":397,"details":18103,"fileName":403,"contentType":404},{"size":399,"image":18104},{"width":401,"height":402},{"sys":18106,"fields":18109},{"id":18107,"createdAt":18108},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":18110,"slug":18111,"articleIntro":18110,"category":18112},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[18113],{"metadata":18114,"sys":18117,"fields":18124},{"tags":18115,"concepts":18116},[],[],{"space":18118,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18120,"publishedVersion":353,"revision":62,"contentType":18122,"locale":29},{"sys":18119},{"type":12,"linkType":13,"id":14},{"sys":18121},{"id":21,"type":12,"linkType":22},{"sys":18123},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18125,"metaTitle":363,"metaDescription":364,"mainTitle":18126,"subtitle":382,"heroImage":18141,"ctaButton":405,"ctaLink":406},[362],{"data":18127,"content":18128,"nodeType":74},{},[18129,18135],{"data":18130,"content":18131,"nodeType":78},{},[18132],{"data":18133,"marks":18134,"value":374,"nodeType":82},{},[],{"data":18136,"content":18137,"nodeType":87},{},[18138],{"data":18139,"marks":18140,"value":381,"nodeType":82},{},[],{"metadata":18142,"sys":18145,"fields":18150},{"tags":18143,"concepts":18144},[],[],{"space":18146,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18148,"publishedVersion":62,"revision":44,"locale":29},{"sys":18147},{"type":12,"linkType":13,"id":14},{"sys":18149},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18151},{"url":397,"details":18152,"fileName":403,"contentType":404},{"size":399,"image":18153},{"width":401,"height":402},{"sys":18155,"fields":18158},{"id":18156,"createdAt":18157},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":18159,"slug":18160,"articleIntro":18159,"category":18161},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[18162],{"metadata":18163,"sys":18166,"fields":18173},{"tags":18164,"concepts":18165},[],[],{"space":18167,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18169,"publishedVersion":353,"revision":62,"contentType":18171,"locale":29},{"sys":18168},{"type":12,"linkType":13,"id":14},{"sys":18170},{"id":21,"type":12,"linkType":22},{"sys":18172},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18174,"metaTitle":363,"metaDescription":364,"mainTitle":18175,"subtitle":382,"heroImage":18190,"ctaButton":405,"ctaLink":406},[362],{"data":18176,"content":18177,"nodeType":74},{},[18178,18184],{"data":18179,"content":18180,"nodeType":78},{},[18181],{"data":18182,"marks":18183,"value":374,"nodeType":82},{},[],{"data":18185,"content":18186,"nodeType":87},{},[18187],{"data":18188,"marks":18189,"value":381,"nodeType":82},{},[],{"metadata":18191,"sys":18194,"fields":18199},{"tags":18192,"concepts":18193},[],[],{"space":18195,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18197,"publishedVersion":62,"revision":44,"locale":29},{"sys":18196},{"type":12,"linkType":13,"id":14},{"sys":18198},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18200},{"url":397,"details":18201,"fileName":403,"contentType":404},{"size":399,"image":18202},{"width":401,"height":402},{"sys":18204,"fields":18207},{"id":18205,"createdAt":18206},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":18208,"slug":18209,"articleIntro":18208,"category":18210},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[18211],{"metadata":18212,"sys":18215,"fields":18222},{"tags":18213,"concepts":18214},[],[],{"space":18216,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18218,"publishedVersion":353,"revision":62,"contentType":18220,"locale":29},{"sys":18217},{"type":12,"linkType":13,"id":14},{"sys":18219},{"id":21,"type":12,"linkType":22},{"sys":18221},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18223,"metaTitle":363,"metaDescription":364,"mainTitle":18224,"subtitle":382,"heroImage":18239,"ctaButton":405,"ctaLink":406},[362],{"data":18225,"content":18226,"nodeType":74},{},[18227,18233],{"data":18228,"content":18229,"nodeType":78},{},[18230],{"data":18231,"marks":18232,"value":374,"nodeType":82},{},[],{"data":18234,"content":18235,"nodeType":87},{},[18236],{"data":18237,"marks":18238,"value":381,"nodeType":82},{},[],{"metadata":18240,"sys":18243,"fields":18248},{"tags":18241,"concepts":18242},[],[],{"space":18244,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18246,"publishedVersion":62,"revision":44,"locale":29},{"sys":18245},{"type":12,"linkType":13,"id":14},{"sys":18247},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18249},{"url":397,"details":18250,"fileName":403,"contentType":404},{"size":399,"image":18251},{"width":401,"height":402},{"sys":18253,"fields":18256},{"id":18254,"createdAt":18255},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":18257,"slug":18258,"articleIntro":18257,"category":18259},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[18260],{"metadata":18261,"sys":18264,"fields":18271},{"tags":18262,"concepts":18263},[],[],{"space":18265,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18267,"publishedVersion":353,"revision":62,"contentType":18269,"locale":29},{"sys":18266},{"type":12,"linkType":13,"id":14},{"sys":18268},{"id":21,"type":12,"linkType":22},{"sys":18270},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18272,"metaTitle":363,"metaDescription":364,"mainTitle":18273,"subtitle":382,"heroImage":18288,"ctaButton":405,"ctaLink":406},[362],{"data":18274,"content":18275,"nodeType":74},{},[18276,18282],{"data":18277,"content":18278,"nodeType":78},{},[18279],{"data":18280,"marks":18281,"value":374,"nodeType":82},{},[],{"data":18283,"content":18284,"nodeType":87},{},[18285],{"data":18286,"marks":18287,"value":381,"nodeType":82},{},[],{"metadata":18289,"sys":18292,"fields":18297},{"tags":18290,"concepts":18291},[],[],{"space":18293,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18295,"publishedVersion":62,"revision":44,"locale":29},{"sys":18294},{"type":12,"linkType":13,"id":14},{"sys":18296},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18298},{"url":397,"details":18299,"fileName":403,"contentType":404},{"size":399,"image":18300},{"width":401,"height":402},{"sys":18302,"fields":18305},{"id":18303,"createdAt":18304},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18306,"slug":18307,"articleIntro":18306,"category":18308},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18309],{"metadata":18310,"sys":18313,"fields":18320},{"tags":18311,"concepts":18312},[],[],{"space":18314,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18316,"publishedVersion":353,"revision":62,"contentType":18318,"locale":29},{"sys":18315},{"type":12,"linkType":13,"id":14},{"sys":18317},{"id":21,"type":12,"linkType":22},{"sys":18319},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18321,"metaTitle":363,"metaDescription":364,"mainTitle":18322,"subtitle":382,"heroImage":18337,"ctaButton":405,"ctaLink":406},[362],{"data":18323,"content":18324,"nodeType":74},{},[18325,18331],{"data":18326,"content":18327,"nodeType":78},{},[18328],{"data":18329,"marks":18330,"value":374,"nodeType":82},{},[],{"data":18332,"content":18333,"nodeType":87},{},[18334],{"data":18335,"marks":18336,"value":381,"nodeType":82},{},[],{"metadata":18338,"sys":18341,"fields":18346},{"tags":18339,"concepts":18340},[],[],{"space":18342,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18344,"publishedVersion":62,"revision":44,"locale":29},{"sys":18343},{"type":12,"linkType":13,"id":14},{"sys":18345},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18347},{"url":397,"details":18348,"fileName":403,"contentType":404},{"size":399,"image":18349},{"width":401,"height":402},{"sys":18351,"fields":18354},{"id":18352,"createdAt":18353},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":18355,"slug":18356,"articleIntro":18355,"category":18357},"Compte 2131 - Bâtiments","compte-2131-batiments",[18358],{"metadata":18359,"sys":18362,"fields":18369},{"tags":18360,"concepts":18361},[],[],{"space":18363,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18365,"publishedVersion":353,"revision":62,"contentType":18367,"locale":29},{"sys":18364},{"type":12,"linkType":13,"id":14},{"sys":18366},{"id":21,"type":12,"linkType":22},{"sys":18368},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18370,"metaTitle":363,"metaDescription":364,"mainTitle":18371,"subtitle":382,"heroImage":18386,"ctaButton":405,"ctaLink":406},[362],{"data":18372,"content":18373,"nodeType":74},{},[18374,18380],{"data":18375,"content":18376,"nodeType":78},{},[18377],{"data":18378,"marks":18379,"value":374,"nodeType":82},{},[],{"data":18381,"content":18382,"nodeType":87},{},[18383],{"data":18384,"marks":18385,"value":381,"nodeType":82},{},[],{"metadata":18387,"sys":18390,"fields":18395},{"tags":18388,"concepts":18389},[],[],{"space":18391,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18393,"publishedVersion":62,"revision":44,"locale":29},{"sys":18392},{"type":12,"linkType":13,"id":14},{"sys":18394},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18396},{"url":397,"details":18397,"fileName":403,"contentType":404},{"size":399,"image":18398},{"width":401,"height":402},{"sys":18400,"fields":18403},{"id":18401,"createdAt":18402},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":18404,"slug":18405,"articleIntro":18404,"category":18406},"Compte 502 - Actions propres","compte-502-actions-propres",[18407],{"metadata":18408,"sys":18411,"fields":18418},{"tags":18409,"concepts":18410},[],[],{"space":18412,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18414,"publishedVersion":353,"revision":62,"contentType":18416,"locale":29},{"sys":18413},{"type":12,"linkType":13,"id":14},{"sys":18415},{"id":21,"type":12,"linkType":22},{"sys":18417},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18419,"metaTitle":363,"metaDescription":364,"mainTitle":18420,"subtitle":382,"heroImage":18435,"ctaButton":405,"ctaLink":406},[362],{"data":18421,"content":18422,"nodeType":74},{},[18423,18429],{"data":18424,"content":18425,"nodeType":78},{},[18426],{"data":18427,"marks":18428,"value":374,"nodeType":82},{},[],{"data":18430,"content":18431,"nodeType":87},{},[18432],{"data":18433,"marks":18434,"value":381,"nodeType":82},{},[],{"metadata":18436,"sys":18439,"fields":18444},{"tags":18437,"concepts":18438},[],[],{"space":18440,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18442,"publishedVersion":62,"revision":44,"locale":29},{"sys":18441},{"type":12,"linkType":13,"id":14},{"sys":18443},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18445},{"url":397,"details":18446,"fileName":403,"contentType":404},{"size":399,"image":18447},{"width":401,"height":402},{"sys":18449,"fields":18452},{"id":18450,"createdAt":18451},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":18453,"slug":18454,"articleIntro":-1,"category":18455},"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",[18456],{"metadata":18457,"sys":18460,"fields":18467},{"tags":18458,"concepts":18459},[],[],{"space":18461,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18463,"publishedVersion":353,"revision":62,"contentType":18465,"locale":29},{"sys":18462},{"type":12,"linkType":13,"id":14},{"sys":18464},{"id":21,"type":12,"linkType":22},{"sys":18466},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18468,"metaTitle":363,"metaDescription":364,"mainTitle":18469,"subtitle":382,"heroImage":18484,"ctaButton":405,"ctaLink":406},[362],{"data":18470,"content":18471,"nodeType":74},{},[18472,18478],{"data":18473,"content":18474,"nodeType":78},{},[18475],{"data":18476,"marks":18477,"value":374,"nodeType":82},{},[],{"data":18479,"content":18480,"nodeType":87},{},[18481],{"data":18482,"marks":18483,"value":381,"nodeType":82},{},[],{"metadata":18485,"sys":18488,"fields":18493},{"tags":18486,"concepts":18487},[],[],{"space":18489,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18491,"publishedVersion":62,"revision":44,"locale":29},{"sys":18490},{"type":12,"linkType":13,"id":14},{"sys":18492},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18494},{"url":397,"details":18495,"fileName":403,"contentType":404},{"size":399,"image":18496},{"width":401,"height":402},{"sys":18498,"fields":18501},{"id":18499,"createdAt":18500},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":18502,"slug":18503,"articleIntro":18502,"category":18504},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[18505],{"metadata":18506,"sys":18509,"fields":18516},{"tags":18507,"concepts":18508},[],[],{"space":18510,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18512,"publishedVersion":353,"revision":62,"contentType":18514,"locale":29},{"sys":18511},{"type":12,"linkType":13,"id":14},{"sys":18513},{"id":21,"type":12,"linkType":22},{"sys":18515},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18517,"metaTitle":363,"metaDescription":364,"mainTitle":18518,"subtitle":382,"heroImage":18533,"ctaButton":405,"ctaLink":406},[362],{"data":18519,"content":18520,"nodeType":74},{},[18521,18527],{"data":18522,"content":18523,"nodeType":78},{},[18524],{"data":18525,"marks":18526,"value":374,"nodeType":82},{},[],{"data":18528,"content":18529,"nodeType":87},{},[18530],{"data":18531,"marks":18532,"value":381,"nodeType":82},{},[],{"metadata":18534,"sys":18537,"fields":18542},{"tags":18535,"concepts":18536},[],[],{"space":18538,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18540,"publishedVersion":62,"revision":44,"locale":29},{"sys":18539},{"type":12,"linkType":13,"id":14},{"sys":18541},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18543},{"url":397,"details":18544,"fileName":403,"contentType":404},{"size":399,"image":18545},{"width":401,"height":402},{"sys":18547,"fields":18550},{"id":18548,"createdAt":18549},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":18551,"slug":18552,"articleIntro":18551,"category":18553},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[18554],{"metadata":18555,"sys":18558,"fields":18565},{"tags":18556,"concepts":18557},[],[],{"space":18559,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18561,"publishedVersion":353,"revision":62,"contentType":18563,"locale":29},{"sys":18560},{"type":12,"linkType":13,"id":14},{"sys":18562},{"id":21,"type":12,"linkType":22},{"sys":18564},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18566,"metaTitle":363,"metaDescription":364,"mainTitle":18567,"subtitle":382,"heroImage":18582,"ctaButton":405,"ctaLink":406},[362],{"data":18568,"content":18569,"nodeType":74},{},[18570,18576],{"data":18571,"content":18572,"nodeType":78},{},[18573],{"data":18574,"marks":18575,"value":374,"nodeType":82},{},[],{"data":18577,"content":18578,"nodeType":87},{},[18579],{"data":18580,"marks":18581,"value":381,"nodeType":82},{},[],{"metadata":18583,"sys":18586,"fields":18591},{"tags":18584,"concepts":18585},[],[],{"space":18587,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18589,"publishedVersion":62,"revision":44,"locale":29},{"sys":18588},{"type":12,"linkType":13,"id":14},{"sys":18590},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18592},{"url":397,"details":18593,"fileName":403,"contentType":404},{"size":399,"image":18594},{"width":401,"height":402},{"sys":18596,"fields":18599},{"id":18597,"createdAt":18598},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":18600,"slug":18601,"articleIntro":-1,"category":18602},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[18603],{"metadata":18604,"sys":18607,"fields":18614},{"tags":18605,"concepts":18606},[],[],{"space":18608,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18610,"publishedVersion":353,"revision":62,"contentType":18612,"locale":29},{"sys":18609},{"type":12,"linkType":13,"id":14},{"sys":18611},{"id":21,"type":12,"linkType":22},{"sys":18613},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18615,"metaTitle":363,"metaDescription":364,"mainTitle":18616,"subtitle":382,"heroImage":18631,"ctaButton":405,"ctaLink":406},[362],{"data":18617,"content":18618,"nodeType":74},{},[18619,18625],{"data":18620,"content":18621,"nodeType":78},{},[18622],{"data":18623,"marks":18624,"value":374,"nodeType":82},{},[],{"data":18626,"content":18627,"nodeType":87},{},[18628],{"data":18629,"marks":18630,"value":381,"nodeType":82},{},[],{"metadata":18632,"sys":18635,"fields":18640},{"tags":18633,"concepts":18634},[],[],{"space":18636,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18638,"publishedVersion":62,"revision":44,"locale":29},{"sys":18637},{"type":12,"linkType":13,"id":14},{"sys":18639},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18641},{"url":397,"details":18642,"fileName":403,"contentType":404},{"size":399,"image":18643},{"width":401,"height":402},{"sys":18645,"fields":18648},{"id":18646,"createdAt":18647},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":18649,"slug":18650,"articleIntro":18649,"category":18651},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[18652],{"metadata":18653,"sys":18656,"fields":18663},{"tags":18654,"concepts":18655},[],[],{"space":18657,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18659,"publishedVersion":353,"revision":62,"contentType":18661,"locale":29},{"sys":18658},{"type":12,"linkType":13,"id":14},{"sys":18660},{"id":21,"type":12,"linkType":22},{"sys":18662},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18664,"metaTitle":363,"metaDescription":364,"mainTitle":18665,"subtitle":382,"heroImage":18680,"ctaButton":405,"ctaLink":406},[362],{"data":18666,"content":18667,"nodeType":74},{},[18668,18674],{"data":18669,"content":18670,"nodeType":78},{},[18671],{"data":18672,"marks":18673,"value":374,"nodeType":82},{},[],{"data":18675,"content":18676,"nodeType":87},{},[18677],{"data":18678,"marks":18679,"value":381,"nodeType":82},{},[],{"metadata":18681,"sys":18684,"fields":18689},{"tags":18682,"concepts":18683},[],[],{"space":18685,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18687,"publishedVersion":62,"revision":44,"locale":29},{"sys":18686},{"type":12,"linkType":13,"id":14},{"sys":18688},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18690},{"url":397,"details":18691,"fileName":403,"contentType":404},{"size":399,"image":18692},{"width":401,"height":402},{"sys":18694,"fields":18697},{"id":18695,"createdAt":18696},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":18698,"slug":18699,"articleIntro":18698,"category":18700},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[18701],{"metadata":18702,"sys":18705,"fields":18712},{"tags":18703,"concepts":18704},[],[],{"space":18706,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18708,"publishedVersion":353,"revision":62,"contentType":18710,"locale":29},{"sys":18707},{"type":12,"linkType":13,"id":14},{"sys":18709},{"id":21,"type":12,"linkType":22},{"sys":18711},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18713,"metaTitle":363,"metaDescription":364,"mainTitle":18714,"subtitle":382,"heroImage":18729,"ctaButton":405,"ctaLink":406},[362],{"data":18715,"content":18716,"nodeType":74},{},[18717,18723],{"data":18718,"content":18719,"nodeType":78},{},[18720],{"data":18721,"marks":18722,"value":374,"nodeType":82},{},[],{"data":18724,"content":18725,"nodeType":87},{},[18726],{"data":18727,"marks":18728,"value":381,"nodeType":82},{},[],{"metadata":18730,"sys":18733,"fields":18738},{"tags":18731,"concepts":18732},[],[],{"space":18734,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18736,"publishedVersion":62,"revision":44,"locale":29},{"sys":18735},{"type":12,"linkType":13,"id":14},{"sys":18737},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18739},{"url":397,"details":18740,"fileName":403,"contentType":404},{"size":399,"image":18741},{"width":401,"height":402},{"sys":18743,"fields":18746},{"id":18744,"createdAt":18745},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":18747,"slug":18748,"articleIntro":-1,"category":18749},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[18750],{"metadata":18751,"sys":18754,"fields":18761},{"tags":18752,"concepts":18753},[],[],{"space":18755,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18757,"publishedVersion":353,"revision":62,"contentType":18759,"locale":29},{"sys":18756},{"type":12,"linkType":13,"id":14},{"sys":18758},{"id":21,"type":12,"linkType":22},{"sys":18760},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18762,"metaTitle":363,"metaDescription":364,"mainTitle":18763,"subtitle":382,"heroImage":18778,"ctaButton":405,"ctaLink":406},[362],{"data":18764,"content":18765,"nodeType":74},{},[18766,18772],{"data":18767,"content":18768,"nodeType":78},{},[18769],{"data":18770,"marks":18771,"value":374,"nodeType":82},{},[],{"data":18773,"content":18774,"nodeType":87},{},[18775],{"data":18776,"marks":18777,"value":381,"nodeType":82},{},[],{"metadata":18779,"sys":18782,"fields":18787},{"tags":18780,"concepts":18781},[],[],{"space":18783,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18785,"publishedVersion":62,"revision":44,"locale":29},{"sys":18784},{"type":12,"linkType":13,"id":14},{"sys":18786},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18788},{"url":397,"details":18789,"fileName":403,"contentType":404},{"size":399,"image":18790},{"width":401,"height":402},{"sys":18792,"fields":18795},{"id":18793,"createdAt":18794},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":18796,"slug":18797,"articleIntro":-1,"category":18798},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[18799],{"metadata":18800,"sys":18803,"fields":18810},{"tags":18801,"concepts":18802},[],[],{"space":18804,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18806,"publishedVersion":353,"revision":62,"contentType":18808,"locale":29},{"sys":18805},{"type":12,"linkType":13,"id":14},{"sys":18807},{"id":21,"type":12,"linkType":22},{"sys":18809},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18811,"metaTitle":363,"metaDescription":364,"mainTitle":18812,"subtitle":382,"heroImage":18827,"ctaButton":405,"ctaLink":406},[362],{"data":18813,"content":18814,"nodeType":74},{},[18815,18821],{"data":18816,"content":18817,"nodeType":78},{},[18818],{"data":18819,"marks":18820,"value":374,"nodeType":82},{},[],{"data":18822,"content":18823,"nodeType":87},{},[18824],{"data":18825,"marks":18826,"value":381,"nodeType":82},{},[],{"metadata":18828,"sys":18831,"fields":18836},{"tags":18829,"concepts":18830},[],[],{"space":18832,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18834,"publishedVersion":62,"revision":44,"locale":29},{"sys":18833},{"type":12,"linkType":13,"id":14},{"sys":18835},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18837},{"url":397,"details":18838,"fileName":403,"contentType":404},{"size":399,"image":18839},{"width":401,"height":402},{"sys":18841,"fields":18844},{"id":18842,"createdAt":18843},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":18845,"slug":18846,"articleIntro":18845,"category":18847},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[18848],{"metadata":18849,"sys":18852,"fields":18859},{"tags":18850,"concepts":18851},[],[],{"space":18853,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18855,"publishedVersion":353,"revision":62,"contentType":18857,"locale":29},{"sys":18854},{"type":12,"linkType":13,"id":14},{"sys":18856},{"id":21,"type":12,"linkType":22},{"sys":18858},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18860,"metaTitle":363,"metaDescription":364,"mainTitle":18861,"subtitle":382,"heroImage":18876,"ctaButton":405,"ctaLink":406},[362],{"data":18862,"content":18863,"nodeType":74},{},[18864,18870],{"data":18865,"content":18866,"nodeType":78},{},[18867],{"data":18868,"marks":18869,"value":374,"nodeType":82},{},[],{"data":18871,"content":18872,"nodeType":87},{},[18873],{"data":18874,"marks":18875,"value":381,"nodeType":82},{},[],{"metadata":18877,"sys":18880,"fields":18885},{"tags":18878,"concepts":18879},[],[],{"space":18881,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18883,"publishedVersion":62,"revision":44,"locale":29},{"sys":18882},{"type":12,"linkType":13,"id":14},{"sys":18884},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18886},{"url":397,"details":18887,"fileName":403,"contentType":404},{"size":399,"image":18888},{"width":401,"height":402},{"sys":18890,"fields":18893},{"id":18891,"createdAt":18892},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":18894,"slug":18895,"articleIntro":18894,"category":18896},"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",[18897],{"metadata":18898,"sys":18901,"fields":18908},{"tags":18899,"concepts":18900},[],[],{"space":18902,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18904,"publishedVersion":353,"revision":62,"contentType":18906,"locale":29},{"sys":18903},{"type":12,"linkType":13,"id":14},{"sys":18905},{"id":21,"type":12,"linkType":22},{"sys":18907},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18909,"metaTitle":363,"metaDescription":364,"mainTitle":18910,"subtitle":382,"heroImage":18925,"ctaButton":405,"ctaLink":406},[362],{"data":18911,"content":18912,"nodeType":74},{},[18913,18919],{"data":18914,"content":18915,"nodeType":78},{},[18916],{"data":18917,"marks":18918,"value":374,"nodeType":82},{},[],{"data":18920,"content":18921,"nodeType":87},{},[18922],{"data":18923,"marks":18924,"value":381,"nodeType":82},{},[],{"metadata":18926,"sys":18929,"fields":18934},{"tags":18927,"concepts":18928},[],[],{"space":18930,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18932,"publishedVersion":62,"revision":44,"locale":29},{"sys":18931},{"type":12,"linkType":13,"id":14},{"sys":18933},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18935},{"url":397,"details":18936,"fileName":403,"contentType":404},{"size":399,"image":18937},{"width":401,"height":402},{"sys":18939,"fields":18942},{"id":18940,"createdAt":18941},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":18943,"slug":18944,"articleIntro":18943,"category":18945},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[18946],{"metadata":18947,"sys":18950,"fields":18957},{"tags":18948,"concepts":18949},[],[],{"space":18951,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":18953,"publishedVersion":353,"revision":62,"contentType":18955,"locale":29},{"sys":18952},{"type":12,"linkType":13,"id":14},{"sys":18954},{"id":21,"type":12,"linkType":22},{"sys":18956},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":18958,"metaTitle":363,"metaDescription":364,"mainTitle":18959,"subtitle":382,"heroImage":18974,"ctaButton":405,"ctaLink":406},[362],{"data":18960,"content":18961,"nodeType":74},{},[18962,18968],{"data":18963,"content":18964,"nodeType":78},{},[18965],{"data":18966,"marks":18967,"value":374,"nodeType":82},{},[],{"data":18969,"content":18970,"nodeType":87},{},[18971],{"data":18972,"marks":18973,"value":381,"nodeType":82},{},[],{"metadata":18975,"sys":18978,"fields":18983},{"tags":18976,"concepts":18977},[],[],{"space":18979,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":18981,"publishedVersion":62,"revision":44,"locale":29},{"sys":18980},{"type":12,"linkType":13,"id":14},{"sys":18982},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":18984},{"url":397,"details":18985,"fileName":403,"contentType":404},{"size":399,"image":18986},{"width":401,"height":402},{"sys":18988,"fields":18991},{"id":18989,"createdAt":18990},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":18992,"slug":18993,"articleIntro":-1,"category":18994},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[18995],{"metadata":18996,"sys":18999,"fields":19006},{"tags":18997,"concepts":18998},[],[],{"space":19000,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19002,"publishedVersion":353,"revision":62,"contentType":19004,"locale":29},{"sys":19001},{"type":12,"linkType":13,"id":14},{"sys":19003},{"id":21,"type":12,"linkType":22},{"sys":19005},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19007,"metaTitle":363,"metaDescription":364,"mainTitle":19008,"subtitle":382,"heroImage":19023,"ctaButton":405,"ctaLink":406},[362],{"data":19009,"content":19010,"nodeType":74},{},[19011,19017],{"data":19012,"content":19013,"nodeType":78},{},[19014],{"data":19015,"marks":19016,"value":374,"nodeType":82},{},[],{"data":19018,"content":19019,"nodeType":87},{},[19020],{"data":19021,"marks":19022,"value":381,"nodeType":82},{},[],{"metadata":19024,"sys":19027,"fields":19032},{"tags":19025,"concepts":19026},[],[],{"space":19028,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19030,"publishedVersion":62,"revision":44,"locale":29},{"sys":19029},{"type":12,"linkType":13,"id":14},{"sys":19031},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19033},{"url":397,"details":19034,"fileName":403,"contentType":404},{"size":399,"image":19035},{"width":401,"height":402},{"sys":19037,"fields":19040},{"id":19038,"createdAt":19039},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":19041,"slug":19042,"articleIntro":19041,"category":19043},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[19044],{"metadata":19045,"sys":19048,"fields":19055},{"tags":19046,"concepts":19047},[],[],{"space":19049,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19051,"publishedVersion":353,"revision":62,"contentType":19053,"locale":29},{"sys":19050},{"type":12,"linkType":13,"id":14},{"sys":19052},{"id":21,"type":12,"linkType":22},{"sys":19054},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19056,"metaTitle":363,"metaDescription":364,"mainTitle":19057,"subtitle":382,"heroImage":19072,"ctaButton":405,"ctaLink":406},[362],{"data":19058,"content":19059,"nodeType":74},{},[19060,19066],{"data":19061,"content":19062,"nodeType":78},{},[19063],{"data":19064,"marks":19065,"value":374,"nodeType":82},{},[],{"data":19067,"content":19068,"nodeType":87},{},[19069],{"data":19070,"marks":19071,"value":381,"nodeType":82},{},[],{"metadata":19073,"sys":19076,"fields":19081},{"tags":19074,"concepts":19075},[],[],{"space":19077,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19079,"publishedVersion":62,"revision":44,"locale":29},{"sys":19078},{"type":12,"linkType":13,"id":14},{"sys":19080},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19082},{"url":397,"details":19083,"fileName":403,"contentType":404},{"size":399,"image":19084},{"width":401,"height":402},{"sys":19086,"fields":19089},{"id":19087,"createdAt":19088},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":19090,"slug":19091,"articleIntro":-1,"category":19092},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[19093],{"metadata":19094,"sys":19097,"fields":19104},{"tags":19095,"concepts":19096},[],[],{"space":19098,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19100,"publishedVersion":353,"revision":62,"contentType":19102,"locale":29},{"sys":19099},{"type":12,"linkType":13,"id":14},{"sys":19101},{"id":21,"type":12,"linkType":22},{"sys":19103},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19105,"metaTitle":363,"metaDescription":364,"mainTitle":19106,"subtitle":382,"heroImage":19121,"ctaButton":405,"ctaLink":406},[362],{"data":19107,"content":19108,"nodeType":74},{},[19109,19115],{"data":19110,"content":19111,"nodeType":78},{},[19112],{"data":19113,"marks":19114,"value":374,"nodeType":82},{},[],{"data":19116,"content":19117,"nodeType":87},{},[19118],{"data":19119,"marks":19120,"value":381,"nodeType":82},{},[],{"metadata":19122,"sys":19125,"fields":19130},{"tags":19123,"concepts":19124},[],[],{"space":19126,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19128,"publishedVersion":62,"revision":44,"locale":29},{"sys":19127},{"type":12,"linkType":13,"id":14},{"sys":19129},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19131},{"url":397,"details":19132,"fileName":403,"contentType":404},{"size":399,"image":19133},{"width":401,"height":402},{"sys":19135,"fields":19138},{"id":19136,"createdAt":19137},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19139,"slug":19140,"articleIntro":19139,"category":19141},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19142],{"metadata":19143,"sys":19146,"fields":19153},{"tags":19144,"concepts":19145},[],[],{"space":19147,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19149,"publishedVersion":353,"revision":62,"contentType":19151,"locale":29},{"sys":19148},{"type":12,"linkType":13,"id":14},{"sys":19150},{"id":21,"type":12,"linkType":22},{"sys":19152},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19154,"metaTitle":363,"metaDescription":364,"mainTitle":19155,"subtitle":382,"heroImage":19170,"ctaButton":405,"ctaLink":406},[362],{"data":19156,"content":19157,"nodeType":74},{},[19158,19164],{"data":19159,"content":19160,"nodeType":78},{},[19161],{"data":19162,"marks":19163,"value":374,"nodeType":82},{},[],{"data":19165,"content":19166,"nodeType":87},{},[19167],{"data":19168,"marks":19169,"value":381,"nodeType":82},{},[],{"metadata":19171,"sys":19174,"fields":19179},{"tags":19172,"concepts":19173},[],[],{"space":19175,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19177,"publishedVersion":62,"revision":44,"locale":29},{"sys":19176},{"type":12,"linkType":13,"id":14},{"sys":19178},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19180},{"url":397,"details":19181,"fileName":403,"contentType":404},{"size":399,"image":19182},{"width":401,"height":402},{"sys":19184,"fields":19187},{"id":19185,"createdAt":19186},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":19188,"slug":19189,"articleIntro":19188,"category":19190},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[19191],{"metadata":19192,"sys":19195,"fields":19202},{"tags":19193,"concepts":19194},[],[],{"space":19196,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19198,"publishedVersion":353,"revision":62,"contentType":19200,"locale":29},{"sys":19197},{"type":12,"linkType":13,"id":14},{"sys":19199},{"id":21,"type":12,"linkType":22},{"sys":19201},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19203,"metaTitle":363,"metaDescription":364,"mainTitle":19204,"subtitle":382,"heroImage":19219,"ctaButton":405,"ctaLink":406},[362],{"data":19205,"content":19206,"nodeType":74},{},[19207,19213],{"data":19208,"content":19209,"nodeType":78},{},[19210],{"data":19211,"marks":19212,"value":374,"nodeType":82},{},[],{"data":19214,"content":19215,"nodeType":87},{},[19216],{"data":19217,"marks":19218,"value":381,"nodeType":82},{},[],{"metadata":19220,"sys":19223,"fields":19228},{"tags":19221,"concepts":19222},[],[],{"space":19224,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19226,"publishedVersion":62,"revision":44,"locale":29},{"sys":19225},{"type":12,"linkType":13,"id":14},{"sys":19227},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19229},{"url":397,"details":19230,"fileName":403,"contentType":404},{"size":399,"image":19231},{"width":401,"height":402},{"sys":19233,"fields":19236},{"id":19234,"createdAt":19235},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":19237,"slug":19238,"articleIntro":19237,"category":19239},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[19240],{"metadata":19241,"sys":19244,"fields":19251},{"tags":19242,"concepts":19243},[],[],{"space":19245,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19247,"publishedVersion":353,"revision":62,"contentType":19249,"locale":29},{"sys":19246},{"type":12,"linkType":13,"id":14},{"sys":19248},{"id":21,"type":12,"linkType":22},{"sys":19250},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19252,"metaTitle":363,"metaDescription":364,"mainTitle":19253,"subtitle":382,"heroImage":19268,"ctaButton":405,"ctaLink":406},[362],{"data":19254,"content":19255,"nodeType":74},{},[19256,19262],{"data":19257,"content":19258,"nodeType":78},{},[19259],{"data":19260,"marks":19261,"value":374,"nodeType":82},{},[],{"data":19263,"content":19264,"nodeType":87},{},[19265],{"data":19266,"marks":19267,"value":381,"nodeType":82},{},[],{"metadata":19269,"sys":19272,"fields":19277},{"tags":19270,"concepts":19271},[],[],{"space":19273,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19275,"publishedVersion":62,"revision":44,"locale":29},{"sys":19274},{"type":12,"linkType":13,"id":14},{"sys":19276},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19278},{"url":397,"details":19279,"fileName":403,"contentType":404},{"size":399,"image":19280},{"width":401,"height":402},{"sys":19282,"fields":19285},{"id":19283,"createdAt":19284},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":19286,"slug":19287,"articleIntro":-1,"category":19288},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[19289],{"metadata":19290,"sys":19293,"fields":19300},{"tags":19291,"concepts":19292},[],[],{"space":19294,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19296,"publishedVersion":353,"revision":62,"contentType":19298,"locale":29},{"sys":19295},{"type":12,"linkType":13,"id":14},{"sys":19297},{"id":21,"type":12,"linkType":22},{"sys":19299},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19301,"metaTitle":363,"metaDescription":364,"mainTitle":19302,"subtitle":382,"heroImage":19317,"ctaButton":405,"ctaLink":406},[362],{"data":19303,"content":19304,"nodeType":74},{},[19305,19311],{"data":19306,"content":19307,"nodeType":78},{},[19308],{"data":19309,"marks":19310,"value":374,"nodeType":82},{},[],{"data":19312,"content":19313,"nodeType":87},{},[19314],{"data":19315,"marks":19316,"value":381,"nodeType":82},{},[],{"metadata":19318,"sys":19321,"fields":19326},{"tags":19319,"concepts":19320},[],[],{"space":19322,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19324,"publishedVersion":62,"revision":44,"locale":29},{"sys":19323},{"type":12,"linkType":13,"id":14},{"sys":19325},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19327},{"url":397,"details":19328,"fileName":403,"contentType":404},{"size":399,"image":19329},{"width":401,"height":402},{"sys":19331,"fields":19334},{"id":19332,"createdAt":19333},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":19335,"slug":19336,"articleIntro":19335,"category":19337},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[19338],{"metadata":19339,"sys":19342,"fields":19349},{"tags":19340,"concepts":19341},[],[],{"space":19343,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19345,"publishedVersion":353,"revision":62,"contentType":19347,"locale":29},{"sys":19344},{"type":12,"linkType":13,"id":14},{"sys":19346},{"id":21,"type":12,"linkType":22},{"sys":19348},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19350,"metaTitle":363,"metaDescription":364,"mainTitle":19351,"subtitle":382,"heroImage":19366,"ctaButton":405,"ctaLink":406},[362],{"data":19352,"content":19353,"nodeType":74},{},[19354,19360],{"data":19355,"content":19356,"nodeType":78},{},[19357],{"data":19358,"marks":19359,"value":374,"nodeType":82},{},[],{"data":19361,"content":19362,"nodeType":87},{},[19363],{"data":19364,"marks":19365,"value":381,"nodeType":82},{},[],{"metadata":19367,"sys":19370,"fields":19375},{"tags":19368,"concepts":19369},[],[],{"space":19371,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19373,"publishedVersion":62,"revision":44,"locale":29},{"sys":19372},{"type":12,"linkType":13,"id":14},{"sys":19374},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19376},{"url":397,"details":19377,"fileName":403,"contentType":404},{"size":399,"image":19378},{"width":401,"height":402},{"sys":19380,"fields":19383},{"id":19381,"createdAt":19382},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":19384,"slug":19385,"articleIntro":19384,"category":19386},"Compte 58 - Virements internes","compte-58-virements-internes",[19387],{"metadata":19388,"sys":19391,"fields":19398},{"tags":19389,"concepts":19390},[],[],{"space":19392,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19394,"publishedVersion":353,"revision":62,"contentType":19396,"locale":29},{"sys":19393},{"type":12,"linkType":13,"id":14},{"sys":19395},{"id":21,"type":12,"linkType":22},{"sys":19397},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19399,"metaTitle":363,"metaDescription":364,"mainTitle":19400,"subtitle":382,"heroImage":19415,"ctaButton":405,"ctaLink":406},[362],{"data":19401,"content":19402,"nodeType":74},{},[19403,19409],{"data":19404,"content":19405,"nodeType":78},{},[19406],{"data":19407,"marks":19408,"value":374,"nodeType":82},{},[],{"data":19410,"content":19411,"nodeType":87},{},[19412],{"data":19413,"marks":19414,"value":381,"nodeType":82},{},[],{"metadata":19416,"sys":19419,"fields":19424},{"tags":19417,"concepts":19418},[],[],{"space":19420,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19422,"publishedVersion":62,"revision":44,"locale":29},{"sys":19421},{"type":12,"linkType":13,"id":14},{"sys":19423},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19425},{"url":397,"details":19426,"fileName":403,"contentType":404},{"size":399,"image":19427},{"width":401,"height":402},{"sys":19429,"fields":19432},{"id":19430,"createdAt":19431},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":19433,"slug":19434,"articleIntro":-1,"category":19435},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[19436],{"metadata":19437,"sys":19440,"fields":19447},{"tags":19438,"concepts":19439},[],[],{"space":19441,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19443,"publishedVersion":353,"revision":62,"contentType":19445,"locale":29},{"sys":19442},{"type":12,"linkType":13,"id":14},{"sys":19444},{"id":21,"type":12,"linkType":22},{"sys":19446},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19448,"metaTitle":363,"metaDescription":364,"mainTitle":19449,"subtitle":382,"heroImage":19464,"ctaButton":405,"ctaLink":406},[362],{"data":19450,"content":19451,"nodeType":74},{},[19452,19458],{"data":19453,"content":19454,"nodeType":78},{},[19455],{"data":19456,"marks":19457,"value":374,"nodeType":82},{},[],{"data":19459,"content":19460,"nodeType":87},{},[19461],{"data":19462,"marks":19463,"value":381,"nodeType":82},{},[],{"metadata":19465,"sys":19468,"fields":19473},{"tags":19466,"concepts":19467},[],[],{"space":19469,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19471,"publishedVersion":62,"revision":44,"locale":29},{"sys":19470},{"type":12,"linkType":13,"id":14},{"sys":19472},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19474},{"url":397,"details":19475,"fileName":403,"contentType":404},{"size":399,"image":19476},{"width":401,"height":402},{"sys":19478,"fields":19481},{"id":19479,"createdAt":19480},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":19482,"slug":19483,"articleIntro":19482,"category":19484},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[19485],{"metadata":19486,"sys":19489,"fields":19496},{"tags":19487,"concepts":19488},[],[],{"space":19490,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19492,"publishedVersion":353,"revision":62,"contentType":19494,"locale":29},{"sys":19491},{"type":12,"linkType":13,"id":14},{"sys":19493},{"id":21,"type":12,"linkType":22},{"sys":19495},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19497,"metaTitle":363,"metaDescription":364,"mainTitle":19498,"subtitle":382,"heroImage":19513,"ctaButton":405,"ctaLink":406},[362],{"data":19499,"content":19500,"nodeType":74},{},[19501,19507],{"data":19502,"content":19503,"nodeType":78},{},[19504],{"data":19505,"marks":19506,"value":374,"nodeType":82},{},[],{"data":19508,"content":19509,"nodeType":87},{},[19510],{"data":19511,"marks":19512,"value":381,"nodeType":82},{},[],{"metadata":19514,"sys":19517,"fields":19522},{"tags":19515,"concepts":19516},[],[],{"space":19518,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19520,"publishedVersion":62,"revision":44,"locale":29},{"sys":19519},{"type":12,"linkType":13,"id":14},{"sys":19521},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19523},{"url":397,"details":19524,"fileName":403,"contentType":404},{"size":399,"image":19525},{"width":401,"height":402},{"sys":19527,"fields":19530},{"id":19528,"createdAt":19529},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":19531,"slug":19532,"articleIntro":19531,"category":19533},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[19534],{"metadata":19535,"sys":19538,"fields":19545},{"tags":19536,"concepts":19537},[],[],{"space":19539,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19541,"publishedVersion":353,"revision":62,"contentType":19543,"locale":29},{"sys":19540},{"type":12,"linkType":13,"id":14},{"sys":19542},{"id":21,"type":12,"linkType":22},{"sys":19544},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19546,"metaTitle":363,"metaDescription":364,"mainTitle":19547,"subtitle":382,"heroImage":19562,"ctaButton":405,"ctaLink":406},[362],{"data":19548,"content":19549,"nodeType":74},{},[19550,19556],{"data":19551,"content":19552,"nodeType":78},{},[19553],{"data":19554,"marks":19555,"value":374,"nodeType":82},{},[],{"data":19557,"content":19558,"nodeType":87},{},[19559],{"data":19560,"marks":19561,"value":381,"nodeType":82},{},[],{"metadata":19563,"sys":19566,"fields":19571},{"tags":19564,"concepts":19565},[],[],{"space":19567,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19569,"publishedVersion":62,"revision":44,"locale":29},{"sys":19568},{"type":12,"linkType":13,"id":14},{"sys":19570},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19572},{"url":397,"details":19573,"fileName":403,"contentType":404},{"size":399,"image":19574},{"width":401,"height":402},{"sys":19576,"fields":19579},{"id":19577,"createdAt":19578},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":19580,"slug":19581,"articleIntro":19580,"category":19582},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[19583],{"metadata":19584,"sys":19587,"fields":19594},{"tags":19585,"concepts":19586},[],[],{"space":19588,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19590,"publishedVersion":353,"revision":62,"contentType":19592,"locale":29},{"sys":19589},{"type":12,"linkType":13,"id":14},{"sys":19591},{"id":21,"type":12,"linkType":22},{"sys":19593},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19595,"metaTitle":363,"metaDescription":364,"mainTitle":19596,"subtitle":382,"heroImage":19611,"ctaButton":405,"ctaLink":406},[362],{"data":19597,"content":19598,"nodeType":74},{},[19599,19605],{"data":19600,"content":19601,"nodeType":78},{},[19602],{"data":19603,"marks":19604,"value":374,"nodeType":82},{},[],{"data":19606,"content":19607,"nodeType":87},{},[19608],{"data":19609,"marks":19610,"value":381,"nodeType":82},{},[],{"metadata":19612,"sys":19615,"fields":19620},{"tags":19613,"concepts":19614},[],[],{"space":19616,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19618,"publishedVersion":62,"revision":44,"locale":29},{"sys":19617},{"type":12,"linkType":13,"id":14},{"sys":19619},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19621},{"url":397,"details":19622,"fileName":403,"contentType":404},{"size":399,"image":19623},{"width":401,"height":402},{"sys":19625,"fields":19628},{"id":19626,"createdAt":19627},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":19629,"slug":19630,"articleIntro":19629,"category":19631},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[19632],{"metadata":19633,"sys":19636,"fields":19643},{"tags":19634,"concepts":19635},[],[],{"space":19637,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19639,"publishedVersion":353,"revision":62,"contentType":19641,"locale":29},{"sys":19638},{"type":12,"linkType":13,"id":14},{"sys":19640},{"id":21,"type":12,"linkType":22},{"sys":19642},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19644,"metaTitle":363,"metaDescription":364,"mainTitle":19645,"subtitle":382,"heroImage":19660,"ctaButton":405,"ctaLink":406},[362],{"data":19646,"content":19647,"nodeType":74},{},[19648,19654],{"data":19649,"content":19650,"nodeType":78},{},[19651],{"data":19652,"marks":19653,"value":374,"nodeType":82},{},[],{"data":19655,"content":19656,"nodeType":87},{},[19657],{"data":19658,"marks":19659,"value":381,"nodeType":82},{},[],{"metadata":19661,"sys":19664,"fields":19669},{"tags":19662,"concepts":19663},[],[],{"space":19665,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19667,"publishedVersion":62,"revision":44,"locale":29},{"sys":19666},{"type":12,"linkType":13,"id":14},{"sys":19668},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19670},{"url":397,"details":19671,"fileName":403,"contentType":404},{"size":399,"image":19672},{"width":401,"height":402},{"sys":19674,"fields":19677},{"id":19675,"createdAt":19676},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":19678,"slug":19679,"articleIntro":-1,"category":19680},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[19681],{"metadata":19682,"sys":19685,"fields":19692},{"tags":19683,"concepts":19684},[],[],{"space":19686,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19688,"publishedVersion":353,"revision":62,"contentType":19690,"locale":29},{"sys":19687},{"type":12,"linkType":13,"id":14},{"sys":19689},{"id":21,"type":12,"linkType":22},{"sys":19691},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19693,"metaTitle":363,"metaDescription":364,"mainTitle":19694,"subtitle":382,"heroImage":19709,"ctaButton":405,"ctaLink":406},[362],{"data":19695,"content":19696,"nodeType":74},{},[19697,19703],{"data":19698,"content":19699,"nodeType":78},{},[19700],{"data":19701,"marks":19702,"value":374,"nodeType":82},{},[],{"data":19704,"content":19705,"nodeType":87},{},[19706],{"data":19707,"marks":19708,"value":381,"nodeType":82},{},[],{"metadata":19710,"sys":19713,"fields":19718},{"tags":19711,"concepts":19712},[],[],{"space":19714,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19716,"publishedVersion":62,"revision":44,"locale":29},{"sys":19715},{"type":12,"linkType":13,"id":14},{"sys":19717},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19719},{"url":397,"details":19720,"fileName":403,"contentType":404},{"size":399,"image":19721},{"width":401,"height":402},{"sys":19723,"fields":19726},{"id":19724,"createdAt":19725},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":19727,"slug":19728,"articleIntro":19727,"category":19729},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[19730],{"metadata":19731,"sys":19734,"fields":19741},{"tags":19732,"concepts":19733},[],[],{"space":19735,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19737,"publishedVersion":353,"revision":62,"contentType":19739,"locale":29},{"sys":19736},{"type":12,"linkType":13,"id":14},{"sys":19738},{"id":21,"type":12,"linkType":22},{"sys":19740},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19742,"metaTitle":363,"metaDescription":364,"mainTitle":19743,"subtitle":382,"heroImage":19758,"ctaButton":405,"ctaLink":406},[362],{"data":19744,"content":19745,"nodeType":74},{},[19746,19752],{"data":19747,"content":19748,"nodeType":78},{},[19749],{"data":19750,"marks":19751,"value":374,"nodeType":82},{},[],{"data":19753,"content":19754,"nodeType":87},{},[19755],{"data":19756,"marks":19757,"value":381,"nodeType":82},{},[],{"metadata":19759,"sys":19762,"fields":19767},{"tags":19760,"concepts":19761},[],[],{"space":19763,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19765,"publishedVersion":62,"revision":44,"locale":29},{"sys":19764},{"type":12,"linkType":13,"id":14},{"sys":19766},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19768},{"url":397,"details":19769,"fileName":403,"contentType":404},{"size":399,"image":19770},{"width":401,"height":402},{"sys":19772,"fields":19775},{"id":19773,"createdAt":19774},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":19776,"slug":19777,"articleIntro":19778,"category":19779},"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",[19780],{"metadata":19781,"sys":19784,"fields":19791},{"tags":19782,"concepts":19783},[],[],{"space":19785,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19787,"publishedVersion":353,"revision":62,"contentType":19789,"locale":29},{"sys":19786},{"type":12,"linkType":13,"id":14},{"sys":19788},{"id":21,"type":12,"linkType":22},{"sys":19790},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19792,"metaTitle":363,"metaDescription":364,"mainTitle":19793,"subtitle":382,"heroImage":19808,"ctaButton":405,"ctaLink":406},[362],{"data":19794,"content":19795,"nodeType":74},{},[19796,19802],{"data":19797,"content":19798,"nodeType":78},{},[19799],{"data":19800,"marks":19801,"value":374,"nodeType":82},{},[],{"data":19803,"content":19804,"nodeType":87},{},[19805],{"data":19806,"marks":19807,"value":381,"nodeType":82},{},[],{"metadata":19809,"sys":19812,"fields":19817},{"tags":19810,"concepts":19811},[],[],{"space":19813,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19815,"publishedVersion":62,"revision":44,"locale":29},{"sys":19814},{"type":12,"linkType":13,"id":14},{"sys":19816},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19818},{"url":397,"details":19819,"fileName":403,"contentType":404},{"size":399,"image":19820},{"width":401,"height":402},{"sys":19822,"fields":19825},{"id":19823,"createdAt":19824},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":19826,"slug":19827,"articleIntro":19828,"category":19829},"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.",[19830],{"metadata":19831,"sys":19834,"fields":19841},{"tags":19832,"concepts":19833},[],[],{"space":19835,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19837,"publishedVersion":353,"revision":62,"contentType":19839,"locale":29},{"sys":19836},{"type":12,"linkType":13,"id":14},{"sys":19838},{"id":21,"type":12,"linkType":22},{"sys":19840},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19842,"metaTitle":363,"metaDescription":364,"mainTitle":19843,"subtitle":382,"heroImage":19858,"ctaButton":405,"ctaLink":406},[362],{"data":19844,"content":19845,"nodeType":74},{},[19846,19852],{"data":19847,"content":19848,"nodeType":78},{},[19849],{"data":19850,"marks":19851,"value":374,"nodeType":82},{},[],{"data":19853,"content":19854,"nodeType":87},{},[19855],{"data":19856,"marks":19857,"value":381,"nodeType":82},{},[],{"metadata":19859,"sys":19862,"fields":19867},{"tags":19860,"concepts":19861},[],[],{"space":19863,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19865,"publishedVersion":62,"revision":44,"locale":29},{"sys":19864},{"type":12,"linkType":13,"id":14},{"sys":19866},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19868},{"url":397,"details":19869,"fileName":403,"contentType":404},{"size":399,"image":19870},{"width":401,"height":402},{"sys":19872,"fields":19875},{"id":19873,"createdAt":19874},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":19876,"slug":19877,"articleIntro":19876,"category":19878},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[19879],{"metadata":19880,"sys":19883,"fields":19890},{"tags":19881,"concepts":19882},[],[],{"space":19884,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19886,"publishedVersion":353,"revision":62,"contentType":19888,"locale":29},{"sys":19885},{"type":12,"linkType":13,"id":14},{"sys":19887},{"id":21,"type":12,"linkType":22},{"sys":19889},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19891,"metaTitle":363,"metaDescription":364,"mainTitle":19892,"subtitle":382,"heroImage":19907,"ctaButton":405,"ctaLink":406},[362],{"data":19893,"content":19894,"nodeType":74},{},[19895,19901],{"data":19896,"content":19897,"nodeType":78},{},[19898],{"data":19899,"marks":19900,"value":374,"nodeType":82},{},[],{"data":19902,"content":19903,"nodeType":87},{},[19904],{"data":19905,"marks":19906,"value":381,"nodeType":82},{},[],{"metadata":19908,"sys":19911,"fields":19916},{"tags":19909,"concepts":19910},[],[],{"space":19912,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19914,"publishedVersion":62,"revision":44,"locale":29},{"sys":19913},{"type":12,"linkType":13,"id":14},{"sys":19915},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19917},{"url":397,"details":19918,"fileName":403,"contentType":404},{"size":399,"image":19919},{"width":401,"height":402},{"sys":19921,"fields":19924},{"id":19922,"createdAt":19923},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":19925,"slug":19926,"articleIntro":-1,"category":19927},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[19928],{"metadata":19929,"sys":19932,"fields":19939},{"tags":19930,"concepts":19931},[],[],{"space":19933,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19935,"publishedVersion":353,"revision":62,"contentType":19937,"locale":29},{"sys":19934},{"type":12,"linkType":13,"id":14},{"sys":19936},{"id":21,"type":12,"linkType":22},{"sys":19938},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19940,"metaTitle":363,"metaDescription":364,"mainTitle":19941,"subtitle":382,"heroImage":19956,"ctaButton":405,"ctaLink":406},[362],{"data":19942,"content":19943,"nodeType":74},{},[19944,19950],{"data":19945,"content":19946,"nodeType":78},{},[19947],{"data":19948,"marks":19949,"value":374,"nodeType":82},{},[],{"data":19951,"content":19952,"nodeType":87},{},[19953],{"data":19954,"marks":19955,"value":381,"nodeType":82},{},[],{"metadata":19957,"sys":19960,"fields":19965},{"tags":19958,"concepts":19959},[],[],{"space":19961,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":19963,"publishedVersion":62,"revision":44,"locale":29},{"sys":19962},{"type":12,"linkType":13,"id":14},{"sys":19964},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":19966},{"url":397,"details":19967,"fileName":403,"contentType":404},{"size":399,"image":19968},{"width":401,"height":402},{"sys":19970,"fields":19973},{"id":19971,"createdAt":19972},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":19974,"slug":19975,"articleIntro":19974,"category":19976},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[19977],{"metadata":19978,"sys":19981,"fields":19988},{"tags":19979,"concepts":19980},[],[],{"space":19982,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":19984,"publishedVersion":353,"revision":62,"contentType":19986,"locale":29},{"sys":19983},{"type":12,"linkType":13,"id":14},{"sys":19985},{"id":21,"type":12,"linkType":22},{"sys":19987},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":19989,"metaTitle":363,"metaDescription":364,"mainTitle":19990,"subtitle":382,"heroImage":20005,"ctaButton":405,"ctaLink":406},[362],{"data":19991,"content":19992,"nodeType":74},{},[19993,19999],{"data":19994,"content":19995,"nodeType":78},{},[19996],{"data":19997,"marks":19998,"value":374,"nodeType":82},{},[],{"data":20000,"content":20001,"nodeType":87},{},[20002],{"data":20003,"marks":20004,"value":381,"nodeType":82},{},[],{"metadata":20006,"sys":20009,"fields":20014},{"tags":20007,"concepts":20008},[],[],{"space":20010,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20012,"publishedVersion":62,"revision":44,"locale":29},{"sys":20011},{"type":12,"linkType":13,"id":14},{"sys":20013},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20015},{"url":397,"details":20016,"fileName":403,"contentType":404},{"size":399,"image":20017},{"width":401,"height":402},{"sys":20019,"fields":20022},{"id":20020,"createdAt":20021},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":20023,"slug":20024,"articleIntro":20023,"category":20025},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[20026],{"metadata":20027,"sys":20030,"fields":20037},{"tags":20028,"concepts":20029},[],[],{"space":20031,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20033,"publishedVersion":353,"revision":62,"contentType":20035,"locale":29},{"sys":20032},{"type":12,"linkType":13,"id":14},{"sys":20034},{"id":21,"type":12,"linkType":22},{"sys":20036},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20038,"metaTitle":363,"metaDescription":364,"mainTitle":20039,"subtitle":382,"heroImage":20054,"ctaButton":405,"ctaLink":406},[362],{"data":20040,"content":20041,"nodeType":74},{},[20042,20048],{"data":20043,"content":20044,"nodeType":78},{},[20045],{"data":20046,"marks":20047,"value":374,"nodeType":82},{},[],{"data":20049,"content":20050,"nodeType":87},{},[20051],{"data":20052,"marks":20053,"value":381,"nodeType":82},{},[],{"metadata":20055,"sys":20058,"fields":20063},{"tags":20056,"concepts":20057},[],[],{"space":20059,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20061,"publishedVersion":62,"revision":44,"locale":29},{"sys":20060},{"type":12,"linkType":13,"id":14},{"sys":20062},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20064},{"url":397,"details":20065,"fileName":403,"contentType":404},{"size":399,"image":20066},{"width":401,"height":402},{"sys":20068,"fields":20071},{"id":20069,"createdAt":20070},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":20072,"slug":20073,"articleIntro":20072,"category":20074},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[20075],{"metadata":20076,"sys":20079,"fields":20086},{"tags":20077,"concepts":20078},[],[],{"space":20080,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20082,"publishedVersion":353,"revision":62,"contentType":20084,"locale":29},{"sys":20081},{"type":12,"linkType":13,"id":14},{"sys":20083},{"id":21,"type":12,"linkType":22},{"sys":20085},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20087,"metaTitle":363,"metaDescription":364,"mainTitle":20088,"subtitle":382,"heroImage":20103,"ctaButton":405,"ctaLink":406},[362],{"data":20089,"content":20090,"nodeType":74},{},[20091,20097],{"data":20092,"content":20093,"nodeType":78},{},[20094],{"data":20095,"marks":20096,"value":374,"nodeType":82},{},[],{"data":20098,"content":20099,"nodeType":87},{},[20100],{"data":20101,"marks":20102,"value":381,"nodeType":82},{},[],{"metadata":20104,"sys":20107,"fields":20112},{"tags":20105,"concepts":20106},[],[],{"space":20108,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20110,"publishedVersion":62,"revision":44,"locale":29},{"sys":20109},{"type":12,"linkType":13,"id":14},{"sys":20111},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20113},{"url":397,"details":20114,"fileName":403,"contentType":404},{"size":399,"image":20115},{"width":401,"height":402},{"sys":20117,"fields":20120},{"id":20118,"createdAt":20119},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":20121,"slug":20122,"articleIntro":20121,"category":20123},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[20124],{"metadata":20125,"sys":20128,"fields":20135},{"tags":20126,"concepts":20127},[],[],{"space":20129,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20131,"publishedVersion":353,"revision":62,"contentType":20133,"locale":29},{"sys":20130},{"type":12,"linkType":13,"id":14},{"sys":20132},{"id":21,"type":12,"linkType":22},{"sys":20134},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20136,"metaTitle":363,"metaDescription":364,"mainTitle":20137,"subtitle":382,"heroImage":20152,"ctaButton":405,"ctaLink":406},[362],{"data":20138,"content":20139,"nodeType":74},{},[20140,20146],{"data":20141,"content":20142,"nodeType":78},{},[20143],{"data":20144,"marks":20145,"value":374,"nodeType":82},{},[],{"data":20147,"content":20148,"nodeType":87},{},[20149],{"data":20150,"marks":20151,"value":381,"nodeType":82},{},[],{"metadata":20153,"sys":20156,"fields":20161},{"tags":20154,"concepts":20155},[],[],{"space":20157,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20159,"publishedVersion":62,"revision":44,"locale":29},{"sys":20158},{"type":12,"linkType":13,"id":14},{"sys":20160},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20162},{"url":397,"details":20163,"fileName":403,"contentType":404},{"size":399,"image":20164},{"width":401,"height":402},{"sys":20166,"fields":20169},{"id":20167,"createdAt":20168},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":20170,"slug":20171,"articleIntro":-1,"category":20172},"Compte 71 - Production stockée","compte-71-production-stockee",[20173],{"metadata":20174,"sys":20177,"fields":20184},{"tags":20175,"concepts":20176},[],[],{"space":20178,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20180,"publishedVersion":353,"revision":62,"contentType":20182,"locale":29},{"sys":20179},{"type":12,"linkType":13,"id":14},{"sys":20181},{"id":21,"type":12,"linkType":22},{"sys":20183},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20185,"metaTitle":363,"metaDescription":364,"mainTitle":20186,"subtitle":382,"heroImage":20201,"ctaButton":405,"ctaLink":406},[362],{"data":20187,"content":20188,"nodeType":74},{},[20189,20195],{"data":20190,"content":20191,"nodeType":78},{},[20192],{"data":20193,"marks":20194,"value":374,"nodeType":82},{},[],{"data":20196,"content":20197,"nodeType":87},{},[20198],{"data":20199,"marks":20200,"value":381,"nodeType":82},{},[],{"metadata":20202,"sys":20205,"fields":20210},{"tags":20203,"concepts":20204},[],[],{"space":20206,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20208,"publishedVersion":62,"revision":44,"locale":29},{"sys":20207},{"type":12,"linkType":13,"id":14},{"sys":20209},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20211},{"url":397,"details":20212,"fileName":403,"contentType":404},{"size":399,"image":20213},{"width":401,"height":402},{"sys":20215,"fields":20218},{"id":20216,"createdAt":20217},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":20219,"slug":20220,"articleIntro":20219,"category":20221},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[20222],{"metadata":20223,"sys":20226,"fields":20233},{"tags":20224,"concepts":20225},[],[],{"space":20227,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20229,"publishedVersion":353,"revision":62,"contentType":20231,"locale":29},{"sys":20228},{"type":12,"linkType":13,"id":14},{"sys":20230},{"id":21,"type":12,"linkType":22},{"sys":20232},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20234,"metaTitle":363,"metaDescription":364,"mainTitle":20235,"subtitle":382,"heroImage":20250,"ctaButton":405,"ctaLink":406},[362],{"data":20236,"content":20237,"nodeType":74},{},[20238,20244],{"data":20239,"content":20240,"nodeType":78},{},[20241],{"data":20242,"marks":20243,"value":374,"nodeType":82},{},[],{"data":20245,"content":20246,"nodeType":87},{},[20247],{"data":20248,"marks":20249,"value":381,"nodeType":82},{},[],{"metadata":20251,"sys":20254,"fields":20259},{"tags":20252,"concepts":20253},[],[],{"space":20255,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20257,"publishedVersion":62,"revision":44,"locale":29},{"sys":20256},{"type":12,"linkType":13,"id":14},{"sys":20258},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20260},{"url":397,"details":20261,"fileName":403,"contentType":404},{"size":399,"image":20262},{"width":401,"height":402},{"sys":20264,"fields":20267},{"id":20265,"createdAt":20266},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":20268,"slug":20269,"articleIntro":20268,"category":20270},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[20271],{"metadata":20272,"sys":20275,"fields":20282},{"tags":20273,"concepts":20274},[],[],{"space":20276,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20278,"publishedVersion":353,"revision":62,"contentType":20280,"locale":29},{"sys":20277},{"type":12,"linkType":13,"id":14},{"sys":20279},{"id":21,"type":12,"linkType":22},{"sys":20281},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20283,"metaTitle":363,"metaDescription":364,"mainTitle":20284,"subtitle":382,"heroImage":20299,"ctaButton":405,"ctaLink":406},[362],{"data":20285,"content":20286,"nodeType":74},{},[20287,20293],{"data":20288,"content":20289,"nodeType":78},{},[20290],{"data":20291,"marks":20292,"value":374,"nodeType":82},{},[],{"data":20294,"content":20295,"nodeType":87},{},[20296],{"data":20297,"marks":20298,"value":381,"nodeType":82},{},[],{"metadata":20300,"sys":20303,"fields":20308},{"tags":20301,"concepts":20302},[],[],{"space":20304,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20306,"publishedVersion":62,"revision":44,"locale":29},{"sys":20305},{"type":12,"linkType":13,"id":14},{"sys":20307},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20309},{"url":397,"details":20310,"fileName":403,"contentType":404},{"size":399,"image":20311},{"width":401,"height":402},{"sys":20313,"fields":20316},{"id":20314,"createdAt":20315},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20317,"slug":20318,"articleIntro":20317,"category":20319},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20320],{"metadata":20321,"sys":20324,"fields":20331},{"tags":20322,"concepts":20323},[],[],{"space":20325,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20327,"publishedVersion":353,"revision":62,"contentType":20329,"locale":29},{"sys":20326},{"type":12,"linkType":13,"id":14},{"sys":20328},{"id":21,"type":12,"linkType":22},{"sys":20330},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20332,"metaTitle":363,"metaDescription":364,"mainTitle":20333,"subtitle":382,"heroImage":20348,"ctaButton":405,"ctaLink":406},[362],{"data":20334,"content":20335,"nodeType":74},{},[20336,20342],{"data":20337,"content":20338,"nodeType":78},{},[20339],{"data":20340,"marks":20341,"value":374,"nodeType":82},{},[],{"data":20343,"content":20344,"nodeType":87},{},[20345],{"data":20346,"marks":20347,"value":381,"nodeType":82},{},[],{"metadata":20349,"sys":20352,"fields":20357},{"tags":20350,"concepts":20351},[],[],{"space":20353,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20355,"publishedVersion":62,"revision":44,"locale":29},{"sys":20354},{"type":12,"linkType":13,"id":14},{"sys":20356},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20358},{"url":397,"details":20359,"fileName":403,"contentType":404},{"size":399,"image":20360},{"width":401,"height":402},{"sys":20362,"fields":20365},{"id":20363,"createdAt":20364},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":20366,"slug":20367,"articleIntro":20366,"category":20368},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[20369],{"metadata":20370,"sys":20373,"fields":20380},{"tags":20371,"concepts":20372},[],[],{"space":20374,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20376,"publishedVersion":353,"revision":62,"contentType":20378,"locale":29},{"sys":20375},{"type":12,"linkType":13,"id":14},{"sys":20377},{"id":21,"type":12,"linkType":22},{"sys":20379},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20381,"metaTitle":363,"metaDescription":364,"mainTitle":20382,"subtitle":382,"heroImage":20397,"ctaButton":405,"ctaLink":406},[362],{"data":20383,"content":20384,"nodeType":74},{},[20385,20391],{"data":20386,"content":20387,"nodeType":78},{},[20388],{"data":20389,"marks":20390,"value":374,"nodeType":82},{},[],{"data":20392,"content":20393,"nodeType":87},{},[20394],{"data":20395,"marks":20396,"value":381,"nodeType":82},{},[],{"metadata":20398,"sys":20401,"fields":20406},{"tags":20399,"concepts":20400},[],[],{"space":20402,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20404,"publishedVersion":62,"revision":44,"locale":29},{"sys":20403},{"type":12,"linkType":13,"id":14},{"sys":20405},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20407},{"url":397,"details":20408,"fileName":403,"contentType":404},{"size":399,"image":20409},{"width":401,"height":402},{"sys":20411,"fields":20414},{"id":20412,"createdAt":20413},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20415,"slug":20416,"articleIntro":20415,"category":20417},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20418],{"metadata":20419,"sys":20422,"fields":20429},{"tags":20420,"concepts":20421},[],[],{"space":20423,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20425,"publishedVersion":353,"revision":62,"contentType":20427,"locale":29},{"sys":20424},{"type":12,"linkType":13,"id":14},{"sys":20426},{"id":21,"type":12,"linkType":22},{"sys":20428},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20430,"metaTitle":363,"metaDescription":364,"mainTitle":20431,"subtitle":382,"heroImage":20446,"ctaButton":405,"ctaLink":406},[362],{"data":20432,"content":20433,"nodeType":74},{},[20434,20440],{"data":20435,"content":20436,"nodeType":78},{},[20437],{"data":20438,"marks":20439,"value":374,"nodeType":82},{},[],{"data":20441,"content":20442,"nodeType":87},{},[20443],{"data":20444,"marks":20445,"value":381,"nodeType":82},{},[],{"metadata":20447,"sys":20450,"fields":20455},{"tags":20448,"concepts":20449},[],[],{"space":20451,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20453,"publishedVersion":62,"revision":44,"locale":29},{"sys":20452},{"type":12,"linkType":13,"id":14},{"sys":20454},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20456},{"url":397,"details":20457,"fileName":403,"contentType":404},{"size":399,"image":20458},{"width":401,"height":402},{"sys":20460,"fields":20463},{"id":20461,"createdAt":20462},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":20464,"slug":20465,"articleIntro":20464,"category":20466},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[20467],{"metadata":20468,"sys":20471,"fields":20478},{"tags":20469,"concepts":20470},[],[],{"space":20472,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20474,"publishedVersion":353,"revision":62,"contentType":20476,"locale":29},{"sys":20473},{"type":12,"linkType":13,"id":14},{"sys":20475},{"id":21,"type":12,"linkType":22},{"sys":20477},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20479,"metaTitle":363,"metaDescription":364,"mainTitle":20480,"subtitle":382,"heroImage":20495,"ctaButton":405,"ctaLink":406},[362],{"data":20481,"content":20482,"nodeType":74},{},[20483,20489],{"data":20484,"content":20485,"nodeType":78},{},[20486],{"data":20487,"marks":20488,"value":374,"nodeType":82},{},[],{"data":20490,"content":20491,"nodeType":87},{},[20492],{"data":20493,"marks":20494,"value":381,"nodeType":82},{},[],{"metadata":20496,"sys":20499,"fields":20504},{"tags":20497,"concepts":20498},[],[],{"space":20500,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20502,"publishedVersion":62,"revision":44,"locale":29},{"sys":20501},{"type":12,"linkType":13,"id":14},{"sys":20503},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20505},{"url":397,"details":20506,"fileName":403,"contentType":404},{"size":399,"image":20507},{"width":401,"height":402},{"sys":20509,"fields":20512},{"id":20510,"createdAt":20511},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":20513,"slug":20514,"articleIntro":-1,"category":20515},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[20516],{"metadata":20517,"sys":20520,"fields":20527},{"tags":20518,"concepts":20519},[],[],{"space":20521,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20523,"publishedVersion":353,"revision":62,"contentType":20525,"locale":29},{"sys":20522},{"type":12,"linkType":13,"id":14},{"sys":20524},{"id":21,"type":12,"linkType":22},{"sys":20526},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20528,"metaTitle":363,"metaDescription":364,"mainTitle":20529,"subtitle":382,"heroImage":20544,"ctaButton":405,"ctaLink":406},[362],{"data":20530,"content":20531,"nodeType":74},{},[20532,20538],{"data":20533,"content":20534,"nodeType":78},{},[20535],{"data":20536,"marks":20537,"value":374,"nodeType":82},{},[],{"data":20539,"content":20540,"nodeType":87},{},[20541],{"data":20542,"marks":20543,"value":381,"nodeType":82},{},[],{"metadata":20545,"sys":20548,"fields":20553},{"tags":20546,"concepts":20547},[],[],{"space":20549,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20551,"publishedVersion":62,"revision":44,"locale":29},{"sys":20550},{"type":12,"linkType":13,"id":14},{"sys":20552},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20554},{"url":397,"details":20555,"fileName":403,"contentType":404},{"size":399,"image":20556},{"width":401,"height":402},{"sys":20558,"fields":20561},{"id":20559,"createdAt":20560},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":20562,"slug":20563,"articleIntro":20562,"category":20564},"Compte 2184 - Mobilier","compte-2184-mobilier",[20565],{"metadata":20566,"sys":20569,"fields":20576},{"tags":20567,"concepts":20568},[],[],{"space":20570,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20572,"publishedVersion":353,"revision":62,"contentType":20574,"locale":29},{"sys":20571},{"type":12,"linkType":13,"id":14},{"sys":20573},{"id":21,"type":12,"linkType":22},{"sys":20575},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20577,"metaTitle":363,"metaDescription":364,"mainTitle":20578,"subtitle":382,"heroImage":20593,"ctaButton":405,"ctaLink":406},[362],{"data":20579,"content":20580,"nodeType":74},{},[20581,20587],{"data":20582,"content":20583,"nodeType":78},{},[20584],{"data":20585,"marks":20586,"value":374,"nodeType":82},{},[],{"data":20588,"content":20589,"nodeType":87},{},[20590],{"data":20591,"marks":20592,"value":381,"nodeType":82},{},[],{"metadata":20594,"sys":20597,"fields":20602},{"tags":20595,"concepts":20596},[],[],{"space":20598,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20600,"publishedVersion":62,"revision":44,"locale":29},{"sys":20599},{"type":12,"linkType":13,"id":14},{"sys":20601},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20603},{"url":397,"details":20604,"fileName":403,"contentType":404},{"size":399,"image":20605},{"width":401,"height":402},{"sys":20607,"fields":20610},{"id":20608,"createdAt":20609},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":20611,"slug":20612,"articleIntro":-1,"category":20613},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[20614],{"metadata":20615,"sys":20618,"fields":20625},{"tags":20616,"concepts":20617},[],[],{"space":20619,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20621,"publishedVersion":353,"revision":62,"contentType":20623,"locale":29},{"sys":20620},{"type":12,"linkType":13,"id":14},{"sys":20622},{"id":21,"type":12,"linkType":22},{"sys":20624},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20626,"metaTitle":363,"metaDescription":364,"mainTitle":20627,"subtitle":382,"heroImage":20642,"ctaButton":405,"ctaLink":406},[362],{"data":20628,"content":20629,"nodeType":74},{},[20630,20636],{"data":20631,"content":20632,"nodeType":78},{},[20633],{"data":20634,"marks":20635,"value":374,"nodeType":82},{},[],{"data":20637,"content":20638,"nodeType":87},{},[20639],{"data":20640,"marks":20641,"value":381,"nodeType":82},{},[],{"metadata":20643,"sys":20646,"fields":20651},{"tags":20644,"concepts":20645},[],[],{"space":20647,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20649,"publishedVersion":62,"revision":44,"locale":29},{"sys":20648},{"type":12,"linkType":13,"id":14},{"sys":20650},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20652},{"url":397,"details":20653,"fileName":403,"contentType":404},{"size":399,"image":20654},{"width":401,"height":402},{"sys":20656,"fields":20659},{"id":20657,"createdAt":20658},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":20660,"slug":20661,"articleIntro":20660,"category":20662},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[20663],{"metadata":20664,"sys":20667,"fields":20674},{"tags":20665,"concepts":20666},[],[],{"space":20668,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20670,"publishedVersion":353,"revision":62,"contentType":20672,"locale":29},{"sys":20669},{"type":12,"linkType":13,"id":14},{"sys":20671},{"id":21,"type":12,"linkType":22},{"sys":20673},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20675,"metaTitle":363,"metaDescription":364,"mainTitle":20676,"subtitle":382,"heroImage":20691,"ctaButton":405,"ctaLink":406},[362],{"data":20677,"content":20678,"nodeType":74},{},[20679,20685],{"data":20680,"content":20681,"nodeType":78},{},[20682],{"data":20683,"marks":20684,"value":374,"nodeType":82},{},[],{"data":20686,"content":20687,"nodeType":87},{},[20688],{"data":20689,"marks":20690,"value":381,"nodeType":82},{},[],{"metadata":20692,"sys":20695,"fields":20700},{"tags":20693,"concepts":20694},[],[],{"space":20696,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20698,"publishedVersion":62,"revision":44,"locale":29},{"sys":20697},{"type":12,"linkType":13,"id":14},{"sys":20699},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20701},{"url":397,"details":20702,"fileName":403,"contentType":404},{"size":399,"image":20703},{"width":401,"height":402},{"sys":20705,"fields":20708},{"id":20706,"createdAt":20707},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":20709,"slug":20710,"articleIntro":20709,"category":20711},"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",[20712],{"metadata":20713,"sys":20716,"fields":20723},{"tags":20714,"concepts":20715},[],[],{"space":20717,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20719,"publishedVersion":353,"revision":62,"contentType":20721,"locale":29},{"sys":20718},{"type":12,"linkType":13,"id":14},{"sys":20720},{"id":21,"type":12,"linkType":22},{"sys":20722},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20724,"metaTitle":363,"metaDescription":364,"mainTitle":20725,"subtitle":382,"heroImage":20740,"ctaButton":405,"ctaLink":406},[362],{"data":20726,"content":20727,"nodeType":74},{},[20728,20734],{"data":20729,"content":20730,"nodeType":78},{},[20731],{"data":20732,"marks":20733,"value":374,"nodeType":82},{},[],{"data":20735,"content":20736,"nodeType":87},{},[20737],{"data":20738,"marks":20739,"value":381,"nodeType":82},{},[],{"metadata":20741,"sys":20744,"fields":20749},{"tags":20742,"concepts":20743},[],[],{"space":20745,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20747,"publishedVersion":62,"revision":44,"locale":29},{"sys":20746},{"type":12,"linkType":13,"id":14},{"sys":20748},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20750},{"url":397,"details":20751,"fileName":403,"contentType":404},{"size":399,"image":20752},{"width":401,"height":402},{"sys":20754,"fields":20757},{"id":20755,"createdAt":20756},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":20758,"slug":20759,"articleIntro":20758,"category":20760},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[20761],{"metadata":20762,"sys":20765,"fields":20772},{"tags":20763,"concepts":20764},[],[],{"space":20766,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20768,"publishedVersion":353,"revision":62,"contentType":20770,"locale":29},{"sys":20767},{"type":12,"linkType":13,"id":14},{"sys":20769},{"id":21,"type":12,"linkType":22},{"sys":20771},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20773,"metaTitle":363,"metaDescription":364,"mainTitle":20774,"subtitle":382,"heroImage":20789,"ctaButton":405,"ctaLink":406},[362],{"data":20775,"content":20776,"nodeType":74},{},[20777,20783],{"data":20778,"content":20779,"nodeType":78},{},[20780],{"data":20781,"marks":20782,"value":374,"nodeType":82},{},[],{"data":20784,"content":20785,"nodeType":87},{},[20786],{"data":20787,"marks":20788,"value":381,"nodeType":82},{},[],{"metadata":20790,"sys":20793,"fields":20798},{"tags":20791,"concepts":20792},[],[],{"space":20794,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20796,"publishedVersion":62,"revision":44,"locale":29},{"sys":20795},{"type":12,"linkType":13,"id":14},{"sys":20797},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20799},{"url":397,"details":20800,"fileName":403,"contentType":404},{"size":399,"image":20801},{"width":401,"height":402},{"sys":20803,"fields":20806},{"id":20804,"createdAt":20805},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":20807,"slug":20808,"articleIntro":20807,"category":20809},"475 - Comptes d'attente","compte-475-comptes-d-attente",[20810],{"metadata":20811,"sys":20814,"fields":20821},{"tags":20812,"concepts":20813},[],[],{"space":20815,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20817,"publishedVersion":353,"revision":62,"contentType":20819,"locale":29},{"sys":20816},{"type":12,"linkType":13,"id":14},{"sys":20818},{"id":21,"type":12,"linkType":22},{"sys":20820},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20822,"metaTitle":363,"metaDescription":364,"mainTitle":20823,"subtitle":382,"heroImage":20838,"ctaButton":405,"ctaLink":406},[362],{"data":20824,"content":20825,"nodeType":74},{},[20826,20832],{"data":20827,"content":20828,"nodeType":78},{},[20829],{"data":20830,"marks":20831,"value":374,"nodeType":82},{},[],{"data":20833,"content":20834,"nodeType":87},{},[20835],{"data":20836,"marks":20837,"value":381,"nodeType":82},{},[],{"metadata":20839,"sys":20842,"fields":20847},{"tags":20840,"concepts":20841},[],[],{"space":20843,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20845,"publishedVersion":62,"revision":44,"locale":29},{"sys":20844},{"type":12,"linkType":13,"id":14},{"sys":20846},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20848},{"url":397,"details":20849,"fileName":403,"contentType":404},{"size":399,"image":20850},{"width":401,"height":402},{"sys":20852,"fields":20855},{"id":20853,"createdAt":20854},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":20856,"slug":20857,"articleIntro":20856,"category":20858},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[20859],{"metadata":20860,"sys":20863,"fields":20870},{"tags":20861,"concepts":20862},[],[],{"space":20864,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20866,"publishedVersion":353,"revision":62,"contentType":20868,"locale":29},{"sys":20865},{"type":12,"linkType":13,"id":14},{"sys":20867},{"id":21,"type":12,"linkType":22},{"sys":20869},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20871,"metaTitle":363,"metaDescription":364,"mainTitle":20872,"subtitle":382,"heroImage":20887,"ctaButton":405,"ctaLink":406},[362],{"data":20873,"content":20874,"nodeType":74},{},[20875,20881],{"data":20876,"content":20877,"nodeType":78},{},[20878],{"data":20879,"marks":20880,"value":374,"nodeType":82},{},[],{"data":20882,"content":20883,"nodeType":87},{},[20884],{"data":20885,"marks":20886,"value":381,"nodeType":82},{},[],{"metadata":20888,"sys":20891,"fields":20896},{"tags":20889,"concepts":20890},[],[],{"space":20892,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20894,"publishedVersion":62,"revision":44,"locale":29},{"sys":20893},{"type":12,"linkType":13,"id":14},{"sys":20895},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20897},{"url":397,"details":20898,"fileName":403,"contentType":404},{"size":399,"image":20899},{"width":401,"height":402},{"sys":20901,"fields":20904},{"id":20902,"createdAt":20903},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":20905,"slug":20906,"articleIntro":20905,"category":20907},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[20908],{"metadata":20909,"sys":20912,"fields":20919},{"tags":20910,"concepts":20911},[],[],{"space":20913,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20915,"publishedVersion":353,"revision":62,"contentType":20917,"locale":29},{"sys":20914},{"type":12,"linkType":13,"id":14},{"sys":20916},{"id":21,"type":12,"linkType":22},{"sys":20918},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20920,"metaTitle":363,"metaDescription":364,"mainTitle":20921,"subtitle":382,"heroImage":20936,"ctaButton":405,"ctaLink":406},[362],{"data":20922,"content":20923,"nodeType":74},{},[20924,20930],{"data":20925,"content":20926,"nodeType":78},{},[20927],{"data":20928,"marks":20929,"value":374,"nodeType":82},{},[],{"data":20931,"content":20932,"nodeType":87},{},[20933],{"data":20934,"marks":20935,"value":381,"nodeType":82},{},[],{"metadata":20937,"sys":20940,"fields":20945},{"tags":20938,"concepts":20939},[],[],{"space":20941,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20943,"publishedVersion":62,"revision":44,"locale":29},{"sys":20942},{"type":12,"linkType":13,"id":14},{"sys":20944},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20946},{"url":397,"details":20947,"fileName":403,"contentType":404},{"size":399,"image":20948},{"width":401,"height":402},{"sys":20950,"fields":20953},{"id":20951,"createdAt":20952},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":20954,"slug":20955,"articleIntro":20954,"category":20956},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[20957],{"metadata":20958,"sys":20961,"fields":20968},{"tags":20959,"concepts":20960},[],[],{"space":20962,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":20964,"publishedVersion":353,"revision":62,"contentType":20966,"locale":29},{"sys":20963},{"type":12,"linkType":13,"id":14},{"sys":20965},{"id":21,"type":12,"linkType":22},{"sys":20967},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":20969,"metaTitle":363,"metaDescription":364,"mainTitle":20970,"subtitle":382,"heroImage":20985,"ctaButton":405,"ctaLink":406},[362],{"data":20971,"content":20972,"nodeType":74},{},[20973,20979],{"data":20974,"content":20975,"nodeType":78},{},[20976],{"data":20977,"marks":20978,"value":374,"nodeType":82},{},[],{"data":20980,"content":20981,"nodeType":87},{},[20982],{"data":20983,"marks":20984,"value":381,"nodeType":82},{},[],{"metadata":20986,"sys":20989,"fields":20994},{"tags":20987,"concepts":20988},[],[],{"space":20990,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":20992,"publishedVersion":62,"revision":44,"locale":29},{"sys":20991},{"type":12,"linkType":13,"id":14},{"sys":20993},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":20995},{"url":397,"details":20996,"fileName":403,"contentType":404},{"size":399,"image":20997},{"width":401,"height":402},{"sys":20999,"fields":21002},{"id":21000,"createdAt":21001},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":21003,"slug":21004,"articleIntro":21003,"category":21005},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[21006],{"metadata":21007,"sys":21010,"fields":21017},{"tags":21008,"concepts":21009},[],[],{"space":21011,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21013,"publishedVersion":353,"revision":62,"contentType":21015,"locale":29},{"sys":21012},{"type":12,"linkType":13,"id":14},{"sys":21014},{"id":21,"type":12,"linkType":22},{"sys":21016},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21018,"metaTitle":363,"metaDescription":364,"mainTitle":21019,"subtitle":382,"heroImage":21034,"ctaButton":405,"ctaLink":406},[362],{"data":21020,"content":21021,"nodeType":74},{},[21022,21028],{"data":21023,"content":21024,"nodeType":78},{},[21025],{"data":21026,"marks":21027,"value":374,"nodeType":82},{},[],{"data":21029,"content":21030,"nodeType":87},{},[21031],{"data":21032,"marks":21033,"value":381,"nodeType":82},{},[],{"metadata":21035,"sys":21038,"fields":21043},{"tags":21036,"concepts":21037},[],[],{"space":21039,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21041,"publishedVersion":62,"revision":44,"locale":29},{"sys":21040},{"type":12,"linkType":13,"id":14},{"sys":21042},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21044},{"url":397,"details":21045,"fileName":403,"contentType":404},{"size":399,"image":21046},{"width":401,"height":402},{"sys":21048,"fields":21051},{"id":21049,"createdAt":21050},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":21052,"slug":21053,"articleIntro":21052,"category":21054},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[21055],{"metadata":21056,"sys":21059,"fields":21066},{"tags":21057,"concepts":21058},[],[],{"space":21060,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21062,"publishedVersion":353,"revision":62,"contentType":21064,"locale":29},{"sys":21061},{"type":12,"linkType":13,"id":14},{"sys":21063},{"id":21,"type":12,"linkType":22},{"sys":21065},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21067,"metaTitle":363,"metaDescription":364,"mainTitle":21068,"subtitle":382,"heroImage":21083,"ctaButton":405,"ctaLink":406},[362],{"data":21069,"content":21070,"nodeType":74},{},[21071,21077],{"data":21072,"content":21073,"nodeType":78},{},[21074],{"data":21075,"marks":21076,"value":374,"nodeType":82},{},[],{"data":21078,"content":21079,"nodeType":87},{},[21080],{"data":21081,"marks":21082,"value":381,"nodeType":82},{},[],{"metadata":21084,"sys":21087,"fields":21092},{"tags":21085,"concepts":21086},[],[],{"space":21088,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21090,"publishedVersion":62,"revision":44,"locale":29},{"sys":21089},{"type":12,"linkType":13,"id":14},{"sys":21091},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21093},{"url":397,"details":21094,"fileName":403,"contentType":404},{"size":399,"image":21095},{"width":401,"height":402},{"sys":21097,"fields":21100},{"id":21098,"createdAt":21099},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":21101,"slug":21102,"articleIntro":21101,"category":21103},"Compte 213 - Constructions","compte-213-constructions",[21104],{"metadata":21105,"sys":21108,"fields":21115},{"tags":21106,"concepts":21107},[],[],{"space":21109,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21111,"publishedVersion":353,"revision":62,"contentType":21113,"locale":29},{"sys":21110},{"type":12,"linkType":13,"id":14},{"sys":21112},{"id":21,"type":12,"linkType":22},{"sys":21114},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21116,"metaTitle":363,"metaDescription":364,"mainTitle":21117,"subtitle":382,"heroImage":21132,"ctaButton":405,"ctaLink":406},[362],{"data":21118,"content":21119,"nodeType":74},{},[21120,21126],{"data":21121,"content":21122,"nodeType":78},{},[21123],{"data":21124,"marks":21125,"value":374,"nodeType":82},{},[],{"data":21127,"content":21128,"nodeType":87},{},[21129],{"data":21130,"marks":21131,"value":381,"nodeType":82},{},[],{"metadata":21133,"sys":21136,"fields":21141},{"tags":21134,"concepts":21135},[],[],{"space":21137,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21139,"publishedVersion":62,"revision":44,"locale":29},{"sys":21138},{"type":12,"linkType":13,"id":14},{"sys":21140},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21142},{"url":397,"details":21143,"fileName":403,"contentType":404},{"size":399,"image":21144},{"width":401,"height":402},{"sys":21146,"fields":21148},{"id":21147,"createdAt":3696},"2faZxRvPQhG6UiwkwOCQNY",{"title":21149,"slug":21150,"articleIntro":21149,"category":21151},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[21152],{"metadata":21153,"sys":21156,"fields":21163},{"tags":21154,"concepts":21155},[],[],{"space":21157,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21159,"publishedVersion":353,"revision":62,"contentType":21161,"locale":29},{"sys":21158},{"type":12,"linkType":13,"id":14},{"sys":21160},{"id":21,"type":12,"linkType":22},{"sys":21162},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21164,"metaTitle":363,"metaDescription":364,"mainTitle":21165,"subtitle":382,"heroImage":21180,"ctaButton":405,"ctaLink":406},[362],{"data":21166,"content":21167,"nodeType":74},{},[21168,21174],{"data":21169,"content":21170,"nodeType":78},{},[21171],{"data":21172,"marks":21173,"value":374,"nodeType":82},{},[],{"data":21175,"content":21176,"nodeType":87},{},[21177],{"data":21178,"marks":21179,"value":381,"nodeType":82},{},[],{"metadata":21181,"sys":21184,"fields":21189},{"tags":21182,"concepts":21183},[],[],{"space":21185,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21187,"publishedVersion":62,"revision":44,"locale":29},{"sys":21186},{"type":12,"linkType":13,"id":14},{"sys":21188},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21190},{"url":397,"details":21191,"fileName":403,"contentType":404},{"size":399,"image":21192},{"width":401,"height":402},{"sys":21194,"fields":21197},{"id":21195,"createdAt":21196},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":21198,"slug":21199,"articleIntro":21198,"category":21200},"Compte 326 - Emballages","compte-326-emballages",[21201],{"metadata":21202,"sys":21205,"fields":21212},{"tags":21203,"concepts":21204},[],[],{"space":21206,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21208,"publishedVersion":353,"revision":62,"contentType":21210,"locale":29},{"sys":21207},{"type":12,"linkType":13,"id":14},{"sys":21209},{"id":21,"type":12,"linkType":22},{"sys":21211},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21213,"metaTitle":363,"metaDescription":364,"mainTitle":21214,"subtitle":382,"heroImage":21229,"ctaButton":405,"ctaLink":406},[362],{"data":21215,"content":21216,"nodeType":74},{},[21217,21223],{"data":21218,"content":21219,"nodeType":78},{},[21220],{"data":21221,"marks":21222,"value":374,"nodeType":82},{},[],{"data":21224,"content":21225,"nodeType":87},{},[21226],{"data":21227,"marks":21228,"value":381,"nodeType":82},{},[],{"metadata":21230,"sys":21233,"fields":21238},{"tags":21231,"concepts":21232},[],[],{"space":21234,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21236,"publishedVersion":62,"revision":44,"locale":29},{"sys":21235},{"type":12,"linkType":13,"id":14},{"sys":21237},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21239},{"url":397,"details":21240,"fileName":403,"contentType":404},{"size":399,"image":21241},{"width":401,"height":402},{"sys":21243,"fields":21246},{"id":21244,"createdAt":21245},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":21247,"slug":21248,"articleIntro":21247,"category":21249},"2961 - Titres de participation","compte-2961-titres-de-participation",[21250],{"metadata":21251,"sys":21254,"fields":21261},{"tags":21252,"concepts":21253},[],[],{"space":21255,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21257,"publishedVersion":353,"revision":62,"contentType":21259,"locale":29},{"sys":21256},{"type":12,"linkType":13,"id":14},{"sys":21258},{"id":21,"type":12,"linkType":22},{"sys":21260},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21262,"metaTitle":363,"metaDescription":364,"mainTitle":21263,"subtitle":382,"heroImage":21278,"ctaButton":405,"ctaLink":406},[362],{"data":21264,"content":21265,"nodeType":74},{},[21266,21272],{"data":21267,"content":21268,"nodeType":78},{},[21269],{"data":21270,"marks":21271,"value":374,"nodeType":82},{},[],{"data":21273,"content":21274,"nodeType":87},{},[21275],{"data":21276,"marks":21277,"value":381,"nodeType":82},{},[],{"metadata":21279,"sys":21282,"fields":21287},{"tags":21280,"concepts":21281},[],[],{"space":21283,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21285,"publishedVersion":62,"revision":44,"locale":29},{"sys":21284},{"type":12,"linkType":13,"id":14},{"sys":21286},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21288},{"url":397,"details":21289,"fileName":403,"contentType":404},{"size":399,"image":21290},{"width":401,"height":402},{"sys":21292,"fields":21295},{"id":21293,"createdAt":21294},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":21296,"slug":21297,"articleIntro":21296,"category":21298},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[21299],{"metadata":21300,"sys":21303,"fields":21310},{"tags":21301,"concepts":21302},[],[],{"space":21304,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21306,"publishedVersion":353,"revision":62,"contentType":21308,"locale":29},{"sys":21305},{"type":12,"linkType":13,"id":14},{"sys":21307},{"id":21,"type":12,"linkType":22},{"sys":21309},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21311,"metaTitle":363,"metaDescription":364,"mainTitle":21312,"subtitle":382,"heroImage":21327,"ctaButton":405,"ctaLink":406},[362],{"data":21313,"content":21314,"nodeType":74},{},[21315,21321],{"data":21316,"content":21317,"nodeType":78},{},[21318],{"data":21319,"marks":21320,"value":374,"nodeType":82},{},[],{"data":21322,"content":21323,"nodeType":87},{},[21324],{"data":21325,"marks":21326,"value":381,"nodeType":82},{},[],{"metadata":21328,"sys":21331,"fields":21336},{"tags":21329,"concepts":21330},[],[],{"space":21332,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21334,"publishedVersion":62,"revision":44,"locale":29},{"sys":21333},{"type":12,"linkType":13,"id":14},{"sys":21335},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21337},{"url":397,"details":21338,"fileName":403,"contentType":404},{"size":399,"image":21339},{"width":401,"height":402},{"sys":21341,"fields":21344},{"id":21342,"createdAt":21343},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":21345,"slug":21346,"articleIntro":21345,"category":21347},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[21348],{"metadata":21349,"sys":21352,"fields":21359},{"tags":21350,"concepts":21351},[],[],{"space":21353,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21355,"publishedVersion":353,"revision":62,"contentType":21357,"locale":29},{"sys":21354},{"type":12,"linkType":13,"id":14},{"sys":21356},{"id":21,"type":12,"linkType":22},{"sys":21358},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21360,"metaTitle":363,"metaDescription":364,"mainTitle":21361,"subtitle":382,"heroImage":21376,"ctaButton":405,"ctaLink":406},[362],{"data":21362,"content":21363,"nodeType":74},{},[21364,21370],{"data":21365,"content":21366,"nodeType":78},{},[21367],{"data":21368,"marks":21369,"value":374,"nodeType":82},{},[],{"data":21371,"content":21372,"nodeType":87},{},[21373],{"data":21374,"marks":21375,"value":381,"nodeType":82},{},[],{"metadata":21377,"sys":21380,"fields":21385},{"tags":21378,"concepts":21379},[],[],{"space":21381,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21383,"publishedVersion":62,"revision":44,"locale":29},{"sys":21382},{"type":12,"linkType":13,"id":14},{"sys":21384},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21386},{"url":397,"details":21387,"fileName":403,"contentType":404},{"size":399,"image":21388},{"width":401,"height":402},{"sys":21390,"fields":21393},{"id":21391,"createdAt":21392},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":21394,"slug":21395,"articleIntro":21394,"category":21396},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[21397],{"metadata":21398,"sys":21401,"fields":21408},{"tags":21399,"concepts":21400},[],[],{"space":21402,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21404,"publishedVersion":353,"revision":62,"contentType":21406,"locale":29},{"sys":21403},{"type":12,"linkType":13,"id":14},{"sys":21405},{"id":21,"type":12,"linkType":22},{"sys":21407},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21409,"metaTitle":363,"metaDescription":364,"mainTitle":21410,"subtitle":382,"heroImage":21425,"ctaButton":405,"ctaLink":406},[362],{"data":21411,"content":21412,"nodeType":74},{},[21413,21419],{"data":21414,"content":21415,"nodeType":78},{},[21416],{"data":21417,"marks":21418,"value":374,"nodeType":82},{},[],{"data":21420,"content":21421,"nodeType":87},{},[21422],{"data":21423,"marks":21424,"value":381,"nodeType":82},{},[],{"metadata":21426,"sys":21429,"fields":21434},{"tags":21427,"concepts":21428},[],[],{"space":21430,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21432,"publishedVersion":62,"revision":44,"locale":29},{"sys":21431},{"type":12,"linkType":13,"id":14},{"sys":21433},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21435},{"url":397,"details":21436,"fileName":403,"contentType":404},{"size":399,"image":21437},{"width":401,"height":402},{"sys":21439,"fields":21442},{"id":21440,"createdAt":21441},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":21443,"slug":21444,"articleIntro":21443,"category":21445},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[21446],{"metadata":21447,"sys":21450,"fields":21457},{"tags":21448,"concepts":21449},[],[],{"space":21451,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21453,"publishedVersion":353,"revision":62,"contentType":21455,"locale":29},{"sys":21452},{"type":12,"linkType":13,"id":14},{"sys":21454},{"id":21,"type":12,"linkType":22},{"sys":21456},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21458,"metaTitle":363,"metaDescription":364,"mainTitle":21459,"subtitle":382,"heroImage":21474,"ctaButton":405,"ctaLink":406},[362],{"data":21460,"content":21461,"nodeType":74},{},[21462,21468],{"data":21463,"content":21464,"nodeType":78},{},[21465],{"data":21466,"marks":21467,"value":374,"nodeType":82},{},[],{"data":21469,"content":21470,"nodeType":87},{},[21471],{"data":21472,"marks":21473,"value":381,"nodeType":82},{},[],{"metadata":21475,"sys":21478,"fields":21483},{"tags":21476,"concepts":21477},[],[],{"space":21479,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21481,"publishedVersion":62,"revision":44,"locale":29},{"sys":21480},{"type":12,"linkType":13,"id":14},{"sys":21482},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21484},{"url":397,"details":21485,"fileName":403,"contentType":404},{"size":399,"image":21486},{"width":401,"height":402},{"sys":21488,"fields":21491},{"id":21489,"createdAt":21490},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":21492,"slug":21493,"articleIntro":21492,"category":21494},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[21495],{"metadata":21496,"sys":21499,"fields":21506},{"tags":21497,"concepts":21498},[],[],{"space":21500,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21502,"publishedVersion":353,"revision":62,"contentType":21504,"locale":29},{"sys":21501},{"type":12,"linkType":13,"id":14},{"sys":21503},{"id":21,"type":12,"linkType":22},{"sys":21505},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21507,"metaTitle":363,"metaDescription":364,"mainTitle":21508,"subtitle":382,"heroImage":21523,"ctaButton":405,"ctaLink":406},[362],{"data":21509,"content":21510,"nodeType":74},{},[21511,21517],{"data":21512,"content":21513,"nodeType":78},{},[21514],{"data":21515,"marks":21516,"value":374,"nodeType":82},{},[],{"data":21518,"content":21519,"nodeType":87},{},[21520],{"data":21521,"marks":21522,"value":381,"nodeType":82},{},[],{"metadata":21524,"sys":21527,"fields":21532},{"tags":21525,"concepts":21526},[],[],{"space":21528,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21530,"publishedVersion":62,"revision":44,"locale":29},{"sys":21529},{"type":12,"linkType":13,"id":14},{"sys":21531},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21533},{"url":397,"details":21534,"fileName":403,"contentType":404},{"size":399,"image":21535},{"width":401,"height":402},{"sys":21537,"fields":21540},{"id":21538,"createdAt":21539},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":21541,"slug":21542,"articleIntro":21541,"category":21543},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[21544],{"metadata":21545,"sys":21548,"fields":21555},{"tags":21546,"concepts":21547},[],[],{"space":21549,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21551,"publishedVersion":353,"revision":62,"contentType":21553,"locale":29},{"sys":21550},{"type":12,"linkType":13,"id":14},{"sys":21552},{"id":21,"type":12,"linkType":22},{"sys":21554},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21556,"metaTitle":363,"metaDescription":364,"mainTitle":21557,"subtitle":382,"heroImage":21572,"ctaButton":405,"ctaLink":406},[362],{"data":21558,"content":21559,"nodeType":74},{},[21560,21566],{"data":21561,"content":21562,"nodeType":78},{},[21563],{"data":21564,"marks":21565,"value":374,"nodeType":82},{},[],{"data":21567,"content":21568,"nodeType":87},{},[21569],{"data":21570,"marks":21571,"value":381,"nodeType":82},{},[],{"metadata":21573,"sys":21576,"fields":21581},{"tags":21574,"concepts":21575},[],[],{"space":21577,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21579,"publishedVersion":62,"revision":44,"locale":29},{"sys":21578},{"type":12,"linkType":13,"id":14},{"sys":21580},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21582},{"url":397,"details":21583,"fileName":403,"contentType":404},{"size":399,"image":21584},{"width":401,"height":402},{"sys":21586,"fields":21589},{"id":21587,"createdAt":21588},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":21590,"slug":21591,"articleIntro":21590,"category":21592},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[21593],{"metadata":21594,"sys":21597,"fields":21604},{"tags":21595,"concepts":21596},[],[],{"space":21598,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21600,"publishedVersion":353,"revision":62,"contentType":21602,"locale":29},{"sys":21599},{"type":12,"linkType":13,"id":14},{"sys":21601},{"id":21,"type":12,"linkType":22},{"sys":21603},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21605,"metaTitle":363,"metaDescription":364,"mainTitle":21606,"subtitle":382,"heroImage":21621,"ctaButton":405,"ctaLink":406},[362],{"data":21607,"content":21608,"nodeType":74},{},[21609,21615],{"data":21610,"content":21611,"nodeType":78},{},[21612],{"data":21613,"marks":21614,"value":374,"nodeType":82},{},[],{"data":21616,"content":21617,"nodeType":87},{},[21618],{"data":21619,"marks":21620,"value":381,"nodeType":82},{},[],{"metadata":21622,"sys":21625,"fields":21630},{"tags":21623,"concepts":21624},[],[],{"space":21626,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21628,"publishedVersion":62,"revision":44,"locale":29},{"sys":21627},{"type":12,"linkType":13,"id":14},{"sys":21629},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21631},{"url":397,"details":21632,"fileName":403,"contentType":404},{"size":399,"image":21633},{"width":401,"height":402},{"sys":21635,"fields":21638},{"id":21636,"createdAt":21637},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":21639,"slug":21640,"articleIntro":21639,"category":21641},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[21642],{"metadata":21643,"sys":21646,"fields":21653},{"tags":21644,"concepts":21645},[],[],{"space":21647,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21649,"publishedVersion":353,"revision":62,"contentType":21651,"locale":29},{"sys":21648},{"type":12,"linkType":13,"id":14},{"sys":21650},{"id":21,"type":12,"linkType":22},{"sys":21652},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21654,"metaTitle":363,"metaDescription":364,"mainTitle":21655,"subtitle":382,"heroImage":21670,"ctaButton":405,"ctaLink":406},[362],{"data":21656,"content":21657,"nodeType":74},{},[21658,21664],{"data":21659,"content":21660,"nodeType":78},{},[21661],{"data":21662,"marks":21663,"value":374,"nodeType":82},{},[],{"data":21665,"content":21666,"nodeType":87},{},[21667],{"data":21668,"marks":21669,"value":381,"nodeType":82},{},[],{"metadata":21671,"sys":21674,"fields":21679},{"tags":21672,"concepts":21673},[],[],{"space":21675,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21677,"publishedVersion":62,"revision":44,"locale":29},{"sys":21676},{"type":12,"linkType":13,"id":14},{"sys":21678},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21680},{"url":397,"details":21681,"fileName":403,"contentType":404},{"size":399,"image":21682},{"width":401,"height":402},{"sys":21684,"fields":21687},{"id":21685,"createdAt":21686},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":21688,"slug":21689,"articleIntro":21688,"category":21690},"Compte 60 - Achats","compte-60-achats",[21691],{"metadata":21692,"sys":21695,"fields":21702},{"tags":21693,"concepts":21694},[],[],{"space":21696,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21698,"publishedVersion":353,"revision":62,"contentType":21700,"locale":29},{"sys":21697},{"type":12,"linkType":13,"id":14},{"sys":21699},{"id":21,"type":12,"linkType":22},{"sys":21701},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21703,"metaTitle":363,"metaDescription":364,"mainTitle":21704,"subtitle":382,"heroImage":21719,"ctaButton":405,"ctaLink":406},[362],{"data":21705,"content":21706,"nodeType":74},{},[21707,21713],{"data":21708,"content":21709,"nodeType":78},{},[21710],{"data":21711,"marks":21712,"value":374,"nodeType":82},{},[],{"data":21714,"content":21715,"nodeType":87},{},[21716],{"data":21717,"marks":21718,"value":381,"nodeType":82},{},[],{"metadata":21720,"sys":21723,"fields":21728},{"tags":21721,"concepts":21722},[],[],{"space":21724,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21726,"publishedVersion":62,"revision":44,"locale":29},{"sys":21725},{"type":12,"linkType":13,"id":14},{"sys":21727},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21729},{"url":397,"details":21730,"fileName":403,"contentType":404},{"size":399,"image":21731},{"width":401,"height":402},{"sys":21733,"fields":21736},{"id":21734,"createdAt":21735},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":21737,"slug":21738,"articleIntro":-1,"category":21739},"Compte 6257 - Réceptions","compte-6257-receptions",[21740],{"metadata":21741,"sys":21744,"fields":21751},{"tags":21742,"concepts":21743},[],[],{"space":21745,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21747,"publishedVersion":353,"revision":62,"contentType":21749,"locale":29},{"sys":21746},{"type":12,"linkType":13,"id":14},{"sys":21748},{"id":21,"type":12,"linkType":22},{"sys":21750},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21752,"metaTitle":363,"metaDescription":364,"mainTitle":21753,"subtitle":382,"heroImage":21768,"ctaButton":405,"ctaLink":406},[362],{"data":21754,"content":21755,"nodeType":74},{},[21756,21762],{"data":21757,"content":21758,"nodeType":78},{},[21759],{"data":21760,"marks":21761,"value":374,"nodeType":82},{},[],{"data":21763,"content":21764,"nodeType":87},{},[21765],{"data":21766,"marks":21767,"value":381,"nodeType":82},{},[],{"metadata":21769,"sys":21772,"fields":21777},{"tags":21770,"concepts":21771},[],[],{"space":21773,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21775,"publishedVersion":62,"revision":44,"locale":29},{"sys":21774},{"type":12,"linkType":13,"id":14},{"sys":21776},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21778},{"url":397,"details":21779,"fileName":403,"contentType":404},{"size":399,"image":21780},{"width":401,"height":402},{"sys":21782,"fields":21785},{"id":21783,"createdAt":21784},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":21786,"slug":21787,"articleIntro":21786,"category":21788},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[21789],{"metadata":21790,"sys":21793,"fields":21800},{"tags":21791,"concepts":21792},[],[],{"space":21794,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21796,"publishedVersion":353,"revision":62,"contentType":21798,"locale":29},{"sys":21795},{"type":12,"linkType":13,"id":14},{"sys":21797},{"id":21,"type":12,"linkType":22},{"sys":21799},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21801,"metaTitle":363,"metaDescription":364,"mainTitle":21802,"subtitle":382,"heroImage":21817,"ctaButton":405,"ctaLink":406},[362],{"data":21803,"content":21804,"nodeType":74},{},[21805,21811],{"data":21806,"content":21807,"nodeType":78},{},[21808],{"data":21809,"marks":21810,"value":374,"nodeType":82},{},[],{"data":21812,"content":21813,"nodeType":87},{},[21814],{"data":21815,"marks":21816,"value":381,"nodeType":82},{},[],{"metadata":21818,"sys":21821,"fields":21826},{"tags":21819,"concepts":21820},[],[],{"space":21822,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21824,"publishedVersion":62,"revision":44,"locale":29},{"sys":21823},{"type":12,"linkType":13,"id":14},{"sys":21825},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21827},{"url":397,"details":21828,"fileName":403,"contentType":404},{"size":399,"image":21829},{"width":401,"height":402},{"sys":21831,"fields":21834},{"id":21832,"createdAt":21833},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":21835,"slug":21836,"articleIntro":21835,"category":21837},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[21838],{"metadata":21839,"sys":21842,"fields":21849},{"tags":21840,"concepts":21841},[],[],{"space":21843,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21845,"publishedVersion":353,"revision":62,"contentType":21847,"locale":29},{"sys":21844},{"type":12,"linkType":13,"id":14},{"sys":21846},{"id":21,"type":12,"linkType":22},{"sys":21848},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21850,"metaTitle":363,"metaDescription":364,"mainTitle":21851,"subtitle":382,"heroImage":21866,"ctaButton":405,"ctaLink":406},[362],{"data":21852,"content":21853,"nodeType":74},{},[21854,21860],{"data":21855,"content":21856,"nodeType":78},{},[21857],{"data":21858,"marks":21859,"value":374,"nodeType":82},{},[],{"data":21861,"content":21862,"nodeType":87},{},[21863],{"data":21864,"marks":21865,"value":381,"nodeType":82},{},[],{"metadata":21867,"sys":21870,"fields":21875},{"tags":21868,"concepts":21869},[],[],{"space":21871,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21873,"publishedVersion":62,"revision":44,"locale":29},{"sys":21872},{"type":12,"linkType":13,"id":14},{"sys":21874},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21876},{"url":397,"details":21877,"fileName":403,"contentType":404},{"size":399,"image":21878},{"width":401,"height":402},{"sys":21880,"fields":21883},{"id":21881,"createdAt":21882},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":21884,"slug":21885,"articleIntro":21884,"category":21886},"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",[21887],{"metadata":21888,"sys":21891,"fields":21898},{"tags":21889,"concepts":21890},[],[],{"space":21892,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21894,"publishedVersion":353,"revision":62,"contentType":21896,"locale":29},{"sys":21893},{"type":12,"linkType":13,"id":14},{"sys":21895},{"id":21,"type":12,"linkType":22},{"sys":21897},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21899,"metaTitle":363,"metaDescription":364,"mainTitle":21900,"subtitle":382,"heroImage":21915,"ctaButton":405,"ctaLink":406},[362],{"data":21901,"content":21902,"nodeType":74},{},[21903,21909],{"data":21904,"content":21905,"nodeType":78},{},[21906],{"data":21907,"marks":21908,"value":374,"nodeType":82},{},[],{"data":21910,"content":21911,"nodeType":87},{},[21912],{"data":21913,"marks":21914,"value":381,"nodeType":82},{},[],{"metadata":21916,"sys":21919,"fields":21924},{"tags":21917,"concepts":21918},[],[],{"space":21920,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21922,"publishedVersion":62,"revision":44,"locale":29},{"sys":21921},{"type":12,"linkType":13,"id":14},{"sys":21923},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21925},{"url":397,"details":21926,"fileName":403,"contentType":404},{"size":399,"image":21927},{"width":401,"height":402},{"sys":21929,"fields":21932},{"id":21930,"createdAt":21931},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":21933,"slug":21934,"articleIntro":21933,"category":21935},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[21936],{"metadata":21937,"sys":21940,"fields":21947},{"tags":21938,"concepts":21939},[],[],{"space":21941,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21943,"publishedVersion":353,"revision":62,"contentType":21945,"locale":29},{"sys":21942},{"type":12,"linkType":13,"id":14},{"sys":21944},{"id":21,"type":12,"linkType":22},{"sys":21946},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21948,"metaTitle":363,"metaDescription":364,"mainTitle":21949,"subtitle":382,"heroImage":21964,"ctaButton":405,"ctaLink":406},[362],{"data":21950,"content":21951,"nodeType":74},{},[21952,21958],{"data":21953,"content":21954,"nodeType":78},{},[21955],{"data":21956,"marks":21957,"value":374,"nodeType":82},{},[],{"data":21959,"content":21960,"nodeType":87},{},[21961],{"data":21962,"marks":21963,"value":381,"nodeType":82},{},[],{"metadata":21965,"sys":21968,"fields":21973},{"tags":21966,"concepts":21967},[],[],{"space":21969,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":21971,"publishedVersion":62,"revision":44,"locale":29},{"sys":21970},{"type":12,"linkType":13,"id":14},{"sys":21972},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":21974},{"url":397,"details":21975,"fileName":403,"contentType":404},{"size":399,"image":21976},{"width":401,"height":402},{"sys":21978,"fields":21981},{"id":21979,"createdAt":21980},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":21982,"slug":21983,"articleIntro":21982,"category":21984},"2751 - Dépôts","compte-2751-depots",[21985],{"metadata":21986,"sys":21989,"fields":21996},{"tags":21987,"concepts":21988},[],[],{"space":21990,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":21992,"publishedVersion":353,"revision":62,"contentType":21994,"locale":29},{"sys":21991},{"type":12,"linkType":13,"id":14},{"sys":21993},{"id":21,"type":12,"linkType":22},{"sys":21995},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":21997,"metaTitle":363,"metaDescription":364,"mainTitle":21998,"subtitle":382,"heroImage":22013,"ctaButton":405,"ctaLink":406},[362],{"data":21999,"content":22000,"nodeType":74},{},[22001,22007],{"data":22002,"content":22003,"nodeType":78},{},[22004],{"data":22005,"marks":22006,"value":374,"nodeType":82},{},[],{"data":22008,"content":22009,"nodeType":87},{},[22010],{"data":22011,"marks":22012,"value":381,"nodeType":82},{},[],{"metadata":22014,"sys":22017,"fields":22022},{"tags":22015,"concepts":22016},[],[],{"space":22018,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22020,"publishedVersion":62,"revision":44,"locale":29},{"sys":22019},{"type":12,"linkType":13,"id":14},{"sys":22021},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22023},{"url":397,"details":22024,"fileName":403,"contentType":404},{"size":399,"image":22025},{"width":401,"height":402},{"sys":22027,"fields":22030},{"id":22028,"createdAt":22029},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":22031,"slug":22032,"articleIntro":22031,"category":22033},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[22034],{"metadata":22035,"sys":22038,"fields":22045},{"tags":22036,"concepts":22037},[],[],{"space":22039,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22041,"publishedVersion":353,"revision":62,"contentType":22043,"locale":29},{"sys":22040},{"type":12,"linkType":13,"id":14},{"sys":22042},{"id":21,"type":12,"linkType":22},{"sys":22044},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22046,"metaTitle":363,"metaDescription":364,"mainTitle":22047,"subtitle":382,"heroImage":22062,"ctaButton":405,"ctaLink":406},[362],{"data":22048,"content":22049,"nodeType":74},{},[22050,22056],{"data":22051,"content":22052,"nodeType":78},{},[22053],{"data":22054,"marks":22055,"value":374,"nodeType":82},{},[],{"data":22057,"content":22058,"nodeType":87},{},[22059],{"data":22060,"marks":22061,"value":381,"nodeType":82},{},[],{"metadata":22063,"sys":22066,"fields":22071},{"tags":22064,"concepts":22065},[],[],{"space":22067,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22069,"publishedVersion":62,"revision":44,"locale":29},{"sys":22068},{"type":12,"linkType":13,"id":14},{"sys":22070},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22072},{"url":397,"details":22073,"fileName":403,"contentType":404},{"size":399,"image":22074},{"width":401,"height":402},{"sys":22076,"fields":22079},{"id":22077,"createdAt":22078},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":22080,"slug":22081,"articleIntro":-1,"category":22082},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[22083],{"metadata":22084,"sys":22087,"fields":22094},{"tags":22085,"concepts":22086},[],[],{"space":22088,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22090,"publishedVersion":353,"revision":62,"contentType":22092,"locale":29},{"sys":22089},{"type":12,"linkType":13,"id":14},{"sys":22091},{"id":21,"type":12,"linkType":22},{"sys":22093},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22095,"metaTitle":363,"metaDescription":364,"mainTitle":22096,"subtitle":382,"heroImage":22111,"ctaButton":405,"ctaLink":406},[362],{"data":22097,"content":22098,"nodeType":74},{},[22099,22105],{"data":22100,"content":22101,"nodeType":78},{},[22102],{"data":22103,"marks":22104,"value":374,"nodeType":82},{},[],{"data":22106,"content":22107,"nodeType":87},{},[22108],{"data":22109,"marks":22110,"value":381,"nodeType":82},{},[],{"metadata":22112,"sys":22115,"fields":22120},{"tags":22113,"concepts":22114},[],[],{"space":22116,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22118,"publishedVersion":62,"revision":44,"locale":29},{"sys":22117},{"type":12,"linkType":13,"id":14},{"sys":22119},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22121},{"url":397,"details":22122,"fileName":403,"contentType":404},{"size":399,"image":22123},{"width":401,"height":402},{"sys":22125,"fields":22128},{"id":22126,"createdAt":22127},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":22129,"slug":22130,"articleIntro":-1,"category":22131},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[22132],{"metadata":22133,"sys":22136,"fields":22143},{"tags":22134,"concepts":22135},[],[],{"space":22137,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22139,"publishedVersion":353,"revision":62,"contentType":22141,"locale":29},{"sys":22138},{"type":12,"linkType":13,"id":14},{"sys":22140},{"id":21,"type":12,"linkType":22},{"sys":22142},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22144,"metaTitle":363,"metaDescription":364,"mainTitle":22145,"subtitle":382,"heroImage":22160,"ctaButton":405,"ctaLink":406},[362],{"data":22146,"content":22147,"nodeType":74},{},[22148,22154],{"data":22149,"content":22150,"nodeType":78},{},[22151],{"data":22152,"marks":22153,"value":374,"nodeType":82},{},[],{"data":22155,"content":22156,"nodeType":87},{},[22157],{"data":22158,"marks":22159,"value":381,"nodeType":82},{},[],{"metadata":22161,"sys":22164,"fields":22169},{"tags":22162,"concepts":22163},[],[],{"space":22165,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22167,"publishedVersion":62,"revision":44,"locale":29},{"sys":22166},{"type":12,"linkType":13,"id":14},{"sys":22168},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22170},{"url":397,"details":22171,"fileName":403,"contentType":404},{"size":399,"image":22172},{"width":401,"height":402},{"sys":22174,"fields":22177},{"id":22175,"createdAt":22176},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":22178,"slug":22179,"articleIntro":-1,"category":22180},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[22181],{"metadata":22182,"sys":22185,"fields":22192},{"tags":22183,"concepts":22184},[],[],{"space":22186,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22188,"publishedVersion":353,"revision":62,"contentType":22190,"locale":29},{"sys":22187},{"type":12,"linkType":13,"id":14},{"sys":22189},{"id":21,"type":12,"linkType":22},{"sys":22191},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22193,"metaTitle":363,"metaDescription":364,"mainTitle":22194,"subtitle":382,"heroImage":22209,"ctaButton":405,"ctaLink":406},[362],{"data":22195,"content":22196,"nodeType":74},{},[22197,22203],{"data":22198,"content":22199,"nodeType":78},{},[22200],{"data":22201,"marks":22202,"value":374,"nodeType":82},{},[],{"data":22204,"content":22205,"nodeType":87},{},[22206],{"data":22207,"marks":22208,"value":381,"nodeType":82},{},[],{"metadata":22210,"sys":22213,"fields":22218},{"tags":22211,"concepts":22212},[],[],{"space":22214,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22216,"publishedVersion":62,"revision":44,"locale":29},{"sys":22215},{"type":12,"linkType":13,"id":14},{"sys":22217},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22219},{"url":397,"details":22220,"fileName":403,"contentType":404},{"size":399,"image":22221},{"width":401,"height":402},{"sys":22223,"fields":22226},{"id":22224,"createdAt":22225},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":22227,"slug":22228,"articleIntro":22227,"category":22229},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[22230],{"metadata":22231,"sys":22234,"fields":22241},{"tags":22232,"concepts":22233},[],[],{"space":22235,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22237,"publishedVersion":353,"revision":62,"contentType":22239,"locale":29},{"sys":22236},{"type":12,"linkType":13,"id":14},{"sys":22238},{"id":21,"type":12,"linkType":22},{"sys":22240},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22242,"metaTitle":363,"metaDescription":364,"mainTitle":22243,"subtitle":382,"heroImage":22258,"ctaButton":405,"ctaLink":406},[362],{"data":22244,"content":22245,"nodeType":74},{},[22246,22252],{"data":22247,"content":22248,"nodeType":78},{},[22249],{"data":22250,"marks":22251,"value":374,"nodeType":82},{},[],{"data":22253,"content":22254,"nodeType":87},{},[22255],{"data":22256,"marks":22257,"value":381,"nodeType":82},{},[],{"metadata":22259,"sys":22262,"fields":22267},{"tags":22260,"concepts":22261},[],[],{"space":22263,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22265,"publishedVersion":62,"revision":44,"locale":29},{"sys":22264},{"type":12,"linkType":13,"id":14},{"sys":22266},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22268},{"url":397,"details":22269,"fileName":403,"contentType":404},{"size":399,"image":22270},{"width":401,"height":402},{"sys":22272,"fields":22275},{"id":22273,"createdAt":22274},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":22276,"slug":22277,"articleIntro":22276,"category":22278},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[22279],{"metadata":22280,"sys":22283,"fields":22290},{"tags":22281,"concepts":22282},[],[],{"space":22284,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22286,"publishedVersion":353,"revision":62,"contentType":22288,"locale":29},{"sys":22285},{"type":12,"linkType":13,"id":14},{"sys":22287},{"id":21,"type":12,"linkType":22},{"sys":22289},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22291,"metaTitle":363,"metaDescription":364,"mainTitle":22292,"subtitle":382,"heroImage":22307,"ctaButton":405,"ctaLink":406},[362],{"data":22293,"content":22294,"nodeType":74},{},[22295,22301],{"data":22296,"content":22297,"nodeType":78},{},[22298],{"data":22299,"marks":22300,"value":374,"nodeType":82},{},[],{"data":22302,"content":22303,"nodeType":87},{},[22304],{"data":22305,"marks":22306,"value":381,"nodeType":82},{},[],{"metadata":22308,"sys":22311,"fields":22316},{"tags":22309,"concepts":22310},[],[],{"space":22312,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22314,"publishedVersion":62,"revision":44,"locale":29},{"sys":22313},{"type":12,"linkType":13,"id":14},{"sys":22315},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22317},{"url":397,"details":22318,"fileName":403,"contentType":404},{"size":399,"image":22319},{"width":401,"height":402},{"sys":22321,"fields":22324},{"id":22322,"createdAt":22323},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":22325,"slug":22326,"articleIntro":22325,"category":22327},"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",[22328],{"metadata":22329,"sys":22332,"fields":22339},{"tags":22330,"concepts":22331},[],[],{"space":22333,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22335,"publishedVersion":353,"revision":62,"contentType":22337,"locale":29},{"sys":22334},{"type":12,"linkType":13,"id":14},{"sys":22336},{"id":21,"type":12,"linkType":22},{"sys":22338},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22340,"metaTitle":363,"metaDescription":364,"mainTitle":22341,"subtitle":382,"heroImage":22356,"ctaButton":405,"ctaLink":406},[362],{"data":22342,"content":22343,"nodeType":74},{},[22344,22350],{"data":22345,"content":22346,"nodeType":78},{},[22347],{"data":22348,"marks":22349,"value":374,"nodeType":82},{},[],{"data":22351,"content":22352,"nodeType":87},{},[22353],{"data":22354,"marks":22355,"value":381,"nodeType":82},{},[],{"metadata":22357,"sys":22360,"fields":22365},{"tags":22358,"concepts":22359},[],[],{"space":22361,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22363,"publishedVersion":62,"revision":44,"locale":29},{"sys":22362},{"type":12,"linkType":13,"id":14},{"sys":22364},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22366},{"url":397,"details":22367,"fileName":403,"contentType":404},{"size":399,"image":22368},{"width":401,"height":402},{"sys":22370,"fields":22373},{"id":22371,"createdAt":22372},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":22374,"slug":22375,"articleIntro":-1,"category":22376},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[22377],{"metadata":22378,"sys":22381,"fields":22388},{"tags":22379,"concepts":22380},[],[],{"space":22382,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22384,"publishedVersion":353,"revision":62,"contentType":22386,"locale":29},{"sys":22383},{"type":12,"linkType":13,"id":14},{"sys":22385},{"id":21,"type":12,"linkType":22},{"sys":22387},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22389,"metaTitle":363,"metaDescription":364,"mainTitle":22390,"subtitle":382,"heroImage":22405,"ctaButton":405,"ctaLink":406},[362],{"data":22391,"content":22392,"nodeType":74},{},[22393,22399],{"data":22394,"content":22395,"nodeType":78},{},[22396],{"data":22397,"marks":22398,"value":374,"nodeType":82},{},[],{"data":22400,"content":22401,"nodeType":87},{},[22402],{"data":22403,"marks":22404,"value":381,"nodeType":82},{},[],{"metadata":22406,"sys":22409,"fields":22414},{"tags":22407,"concepts":22408},[],[],{"space":22410,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22412,"publishedVersion":62,"revision":44,"locale":29},{"sys":22411},{"type":12,"linkType":13,"id":14},{"sys":22413},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22415},{"url":397,"details":22416,"fileName":403,"contentType":404},{"size":399,"image":22417},{"width":401,"height":402},{"sys":22419,"fields":22422},{"id":22420,"createdAt":22421},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":22423,"slug":22424,"articleIntro":22423,"category":22425},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[22426],{"metadata":22427,"sys":22430,"fields":22437},{"tags":22428,"concepts":22429},[],[],{"space":22431,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22433,"publishedVersion":353,"revision":62,"contentType":22435,"locale":29},{"sys":22432},{"type":12,"linkType":13,"id":14},{"sys":22434},{"id":21,"type":12,"linkType":22},{"sys":22436},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22438,"metaTitle":363,"metaDescription":364,"mainTitle":22439,"subtitle":382,"heroImage":22454,"ctaButton":405,"ctaLink":406},[362],{"data":22440,"content":22441,"nodeType":74},{},[22442,22448],{"data":22443,"content":22444,"nodeType":78},{},[22445],{"data":22446,"marks":22447,"value":374,"nodeType":82},{},[],{"data":22449,"content":22450,"nodeType":87},{},[22451],{"data":22452,"marks":22453,"value":381,"nodeType":82},{},[],{"metadata":22455,"sys":22458,"fields":22463},{"tags":22456,"concepts":22457},[],[],{"space":22459,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22461,"publishedVersion":62,"revision":44,"locale":29},{"sys":22460},{"type":12,"linkType":13,"id":14},{"sys":22462},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22464},{"url":397,"details":22465,"fileName":403,"contentType":404},{"size":399,"image":22466},{"width":401,"height":402},{"sys":22468,"fields":22471},{"id":22469,"createdAt":22470},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":22472,"slug":22473,"articleIntro":-1,"category":22474},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[22475],{"metadata":22476,"sys":22479,"fields":22486},{"tags":22477,"concepts":22478},[],[],{"space":22480,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22482,"publishedVersion":353,"revision":62,"contentType":22484,"locale":29},{"sys":22481},{"type":12,"linkType":13,"id":14},{"sys":22483},{"id":21,"type":12,"linkType":22},{"sys":22485},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22487,"metaTitle":363,"metaDescription":364,"mainTitle":22488,"subtitle":382,"heroImage":22503,"ctaButton":405,"ctaLink":406},[362],{"data":22489,"content":22490,"nodeType":74},{},[22491,22497],{"data":22492,"content":22493,"nodeType":78},{},[22494],{"data":22495,"marks":22496,"value":374,"nodeType":82},{},[],{"data":22498,"content":22499,"nodeType":87},{},[22500],{"data":22501,"marks":22502,"value":381,"nodeType":82},{},[],{"metadata":22504,"sys":22507,"fields":22512},{"tags":22505,"concepts":22506},[],[],{"space":22508,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22510,"publishedVersion":62,"revision":44,"locale":29},{"sys":22509},{"type":12,"linkType":13,"id":14},{"sys":22511},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22513},{"url":397,"details":22514,"fileName":403,"contentType":404},{"size":399,"image":22515},{"width":401,"height":402},{"sys":22517,"fields":22520},{"id":22518,"createdAt":22519},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":22521,"slug":22522,"articleIntro":22521,"category":22523},"6248 - Divers","compte-6248-divers",[22524],{"metadata":22525,"sys":22528,"fields":22535},{"tags":22526,"concepts":22527},[],[],{"space":22529,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22531,"publishedVersion":353,"revision":62,"contentType":22533,"locale":29},{"sys":22530},{"type":12,"linkType":13,"id":14},{"sys":22532},{"id":21,"type":12,"linkType":22},{"sys":22534},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22536,"metaTitle":363,"metaDescription":364,"mainTitle":22537,"subtitle":382,"heroImage":22552,"ctaButton":405,"ctaLink":406},[362],{"data":22538,"content":22539,"nodeType":74},{},[22540,22546],{"data":22541,"content":22542,"nodeType":78},{},[22543],{"data":22544,"marks":22545,"value":374,"nodeType":82},{},[],{"data":22547,"content":22548,"nodeType":87},{},[22549],{"data":22550,"marks":22551,"value":381,"nodeType":82},{},[],{"metadata":22553,"sys":22556,"fields":22561},{"tags":22554,"concepts":22555},[],[],{"space":22557,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22559,"publishedVersion":62,"revision":44,"locale":29},{"sys":22558},{"type":12,"linkType":13,"id":14},{"sys":22560},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22562},{"url":397,"details":22563,"fileName":403,"contentType":404},{"size":399,"image":22564},{"width":401,"height":402},{"sys":22566,"fields":22569},{"id":22567,"createdAt":22568},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":22570,"slug":22571,"articleIntro":22570,"category":22572},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[22573],{"metadata":22574,"sys":22577,"fields":22584},{"tags":22575,"concepts":22576},[],[],{"space":22578,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22580,"publishedVersion":353,"revision":62,"contentType":22582,"locale":29},{"sys":22579},{"type":12,"linkType":13,"id":14},{"sys":22581},{"id":21,"type":12,"linkType":22},{"sys":22583},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22585,"metaTitle":363,"metaDescription":364,"mainTitle":22586,"subtitle":382,"heroImage":22601,"ctaButton":405,"ctaLink":406},[362],{"data":22587,"content":22588,"nodeType":74},{},[22589,22595],{"data":22590,"content":22591,"nodeType":78},{},[22592],{"data":22593,"marks":22594,"value":374,"nodeType":82},{},[],{"data":22596,"content":22597,"nodeType":87},{},[22598],{"data":22599,"marks":22600,"value":381,"nodeType":82},{},[],{"metadata":22602,"sys":22605,"fields":22610},{"tags":22603,"concepts":22604},[],[],{"space":22606,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22608,"publishedVersion":62,"revision":44,"locale":29},{"sys":22607},{"type":12,"linkType":13,"id":14},{"sys":22609},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22611},{"url":397,"details":22612,"fileName":403,"contentType":404},{"size":399,"image":22613},{"width":401,"height":402},{"sys":22615,"fields":22618},{"id":22616,"createdAt":22617},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":22619,"slug":22620,"articleIntro":22619,"category":22621},"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",[22622],{"metadata":22623,"sys":22626,"fields":22633},{"tags":22624,"concepts":22625},[],[],{"space":22627,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22629,"publishedVersion":353,"revision":62,"contentType":22631,"locale":29},{"sys":22628},{"type":12,"linkType":13,"id":14},{"sys":22630},{"id":21,"type":12,"linkType":22},{"sys":22632},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22634,"metaTitle":363,"metaDescription":364,"mainTitle":22635,"subtitle":382,"heroImage":22650,"ctaButton":405,"ctaLink":406},[362],{"data":22636,"content":22637,"nodeType":74},{},[22638,22644],{"data":22639,"content":22640,"nodeType":78},{},[22641],{"data":22642,"marks":22643,"value":374,"nodeType":82},{},[],{"data":22645,"content":22646,"nodeType":87},{},[22647],{"data":22648,"marks":22649,"value":381,"nodeType":82},{},[],{"metadata":22651,"sys":22654,"fields":22659},{"tags":22652,"concepts":22653},[],[],{"space":22655,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22657,"publishedVersion":62,"revision":44,"locale":29},{"sys":22656},{"type":12,"linkType":13,"id":14},{"sys":22658},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22660},{"url":397,"details":22661,"fileName":403,"contentType":404},{"size":399,"image":22662},{"width":401,"height":402},{"sys":22664,"fields":22667},{"id":22665,"createdAt":22666},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":22668,"slug":22669,"articleIntro":22668,"category":22670},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[22671],{"metadata":22672,"sys":22675,"fields":22682},{"tags":22673,"concepts":22674},[],[],{"space":22676,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22678,"publishedVersion":353,"revision":62,"contentType":22680,"locale":29},{"sys":22677},{"type":12,"linkType":13,"id":14},{"sys":22679},{"id":21,"type":12,"linkType":22},{"sys":22681},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22683,"metaTitle":363,"metaDescription":364,"mainTitle":22684,"subtitle":382,"heroImage":22699,"ctaButton":405,"ctaLink":406},[362],{"data":22685,"content":22686,"nodeType":74},{},[22687,22693],{"data":22688,"content":22689,"nodeType":78},{},[22690],{"data":22691,"marks":22692,"value":374,"nodeType":82},{},[],{"data":22694,"content":22695,"nodeType":87},{},[22696],{"data":22697,"marks":22698,"value":381,"nodeType":82},{},[],{"metadata":22700,"sys":22703,"fields":22708},{"tags":22701,"concepts":22702},[],[],{"space":22704,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22706,"publishedVersion":62,"revision":44,"locale":29},{"sys":22705},{"type":12,"linkType":13,"id":14},{"sys":22707},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22709},{"url":397,"details":22710,"fileName":403,"contentType":404},{"size":399,"image":22711},{"width":401,"height":402},{"sys":22713,"fields":22716},{"id":22714,"createdAt":22715},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":22717,"slug":22718,"articleIntro":-1,"category":22719},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[22720],{"metadata":22721,"sys":22724,"fields":22731},{"tags":22722,"concepts":22723},[],[],{"space":22725,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22727,"publishedVersion":353,"revision":62,"contentType":22729,"locale":29},{"sys":22726},{"type":12,"linkType":13,"id":14},{"sys":22728},{"id":21,"type":12,"linkType":22},{"sys":22730},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22732,"metaTitle":363,"metaDescription":364,"mainTitle":22733,"subtitle":382,"heroImage":22748,"ctaButton":405,"ctaLink":406},[362],{"data":22734,"content":22735,"nodeType":74},{},[22736,22742],{"data":22737,"content":22738,"nodeType":78},{},[22739],{"data":22740,"marks":22741,"value":374,"nodeType":82},{},[],{"data":22743,"content":22744,"nodeType":87},{},[22745],{"data":22746,"marks":22747,"value":381,"nodeType":82},{},[],{"metadata":22749,"sys":22752,"fields":22757},{"tags":22750,"concepts":22751},[],[],{"space":22753,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22755,"publishedVersion":62,"revision":44,"locale":29},{"sys":22754},{"type":12,"linkType":13,"id":14},{"sys":22756},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22758},{"url":397,"details":22759,"fileName":403,"contentType":404},{"size":399,"image":22760},{"width":401,"height":402},{"sys":22762,"fields":22765},{"id":22763,"createdAt":22764},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":22766,"slug":22767,"articleIntro":-1,"category":22768},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[22769],{"metadata":22770,"sys":22773,"fields":22780},{"tags":22771,"concepts":22772},[],[],{"space":22774,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22776,"publishedVersion":353,"revision":62,"contentType":22778,"locale":29},{"sys":22775},{"type":12,"linkType":13,"id":14},{"sys":22777},{"id":21,"type":12,"linkType":22},{"sys":22779},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22781,"metaTitle":363,"metaDescription":364,"mainTitle":22782,"subtitle":382,"heroImage":22797,"ctaButton":405,"ctaLink":406},[362],{"data":22783,"content":22784,"nodeType":74},{},[22785,22791],{"data":22786,"content":22787,"nodeType":78},{},[22788],{"data":22789,"marks":22790,"value":374,"nodeType":82},{},[],{"data":22792,"content":22793,"nodeType":87},{},[22794],{"data":22795,"marks":22796,"value":381,"nodeType":82},{},[],{"metadata":22798,"sys":22801,"fields":22806},{"tags":22799,"concepts":22800},[],[],{"space":22802,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22804,"publishedVersion":62,"revision":44,"locale":29},{"sys":22803},{"type":12,"linkType":13,"id":14},{"sys":22805},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22807},{"url":397,"details":22808,"fileName":403,"contentType":404},{"size":399,"image":22809},{"width":401,"height":402},{"sys":22811,"fields":22814},{"id":22812,"createdAt":22813},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":22815,"slug":22816,"articleIntro":-1,"category":22817},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[22818],{"metadata":22819,"sys":22822,"fields":22829},{"tags":22820,"concepts":22821},[],[],{"space":22823,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22825,"publishedVersion":353,"revision":62,"contentType":22827,"locale":29},{"sys":22824},{"type":12,"linkType":13,"id":14},{"sys":22826},{"id":21,"type":12,"linkType":22},{"sys":22828},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22830,"metaTitle":363,"metaDescription":364,"mainTitle":22831,"subtitle":382,"heroImage":22846,"ctaButton":405,"ctaLink":406},[362],{"data":22832,"content":22833,"nodeType":74},{},[22834,22840],{"data":22835,"content":22836,"nodeType":78},{},[22837],{"data":22838,"marks":22839,"value":374,"nodeType":82},{},[],{"data":22841,"content":22842,"nodeType":87},{},[22843],{"data":22844,"marks":22845,"value":381,"nodeType":82},{},[],{"metadata":22847,"sys":22850,"fields":22855},{"tags":22848,"concepts":22849},[],[],{"space":22851,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22853,"publishedVersion":62,"revision":44,"locale":29},{"sys":22852},{"type":12,"linkType":13,"id":14},{"sys":22854},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22856},{"url":397,"details":22857,"fileName":403,"contentType":404},{"size":399,"image":22858},{"width":401,"height":402},{"sys":22860,"fields":22863},{"id":22861,"createdAt":22862},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":22864,"slug":22865,"articleIntro":22864,"category":22866},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[22867],{"metadata":22868,"sys":22871,"fields":22878},{"tags":22869,"concepts":22870},[],[],{"space":22872,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22874,"publishedVersion":353,"revision":62,"contentType":22876,"locale":29},{"sys":22873},{"type":12,"linkType":13,"id":14},{"sys":22875},{"id":21,"type":12,"linkType":22},{"sys":22877},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22879,"metaTitle":363,"metaDescription":364,"mainTitle":22880,"subtitle":382,"heroImage":22895,"ctaButton":405,"ctaLink":406},[362],{"data":22881,"content":22882,"nodeType":74},{},[22883,22889],{"data":22884,"content":22885,"nodeType":78},{},[22886],{"data":22887,"marks":22888,"value":374,"nodeType":82},{},[],{"data":22890,"content":22891,"nodeType":87},{},[22892],{"data":22893,"marks":22894,"value":381,"nodeType":82},{},[],{"metadata":22896,"sys":22899,"fields":22904},{"tags":22897,"concepts":22898},[],[],{"space":22900,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22902,"publishedVersion":62,"revision":44,"locale":29},{"sys":22901},{"type":12,"linkType":13,"id":14},{"sys":22903},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22905},{"url":397,"details":22906,"fileName":403,"contentType":404},{"size":399,"image":22907},{"width":401,"height":402},{"sys":22909,"fields":22912},{"id":22910,"createdAt":22911},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":22913,"slug":22914,"articleIntro":22913,"category":22915},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[22916],{"metadata":22917,"sys":22920,"fields":22927},{"tags":22918,"concepts":22919},[],[],{"space":22921,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22923,"publishedVersion":353,"revision":62,"contentType":22925,"locale":29},{"sys":22922},{"type":12,"linkType":13,"id":14},{"sys":22924},{"id":21,"type":12,"linkType":22},{"sys":22926},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22928,"metaTitle":363,"metaDescription":364,"mainTitle":22929,"subtitle":382,"heroImage":22944,"ctaButton":405,"ctaLink":406},[362],{"data":22930,"content":22931,"nodeType":74},{},[22932,22938],{"data":22933,"content":22934,"nodeType":78},{},[22935],{"data":22936,"marks":22937,"value":374,"nodeType":82},{},[],{"data":22939,"content":22940,"nodeType":87},{},[22941],{"data":22942,"marks":22943,"value":381,"nodeType":82},{},[],{"metadata":22945,"sys":22948,"fields":22953},{"tags":22946,"concepts":22947},[],[],{"space":22949,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":22951,"publishedVersion":62,"revision":44,"locale":29},{"sys":22950},{"type":12,"linkType":13,"id":14},{"sys":22952},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":22954},{"url":397,"details":22955,"fileName":403,"contentType":404},{"size":399,"image":22956},{"width":401,"height":402},{"sys":22958,"fields":22961},{"id":22959,"createdAt":22960},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":22962,"slug":22963,"articleIntro":22962,"category":22964},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[22965],{"metadata":22966,"sys":22969,"fields":22976},{"tags":22967,"concepts":22968},[],[],{"space":22970,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":22972,"publishedVersion":353,"revision":62,"contentType":22974,"locale":29},{"sys":22971},{"type":12,"linkType":13,"id":14},{"sys":22973},{"id":21,"type":12,"linkType":22},{"sys":22975},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":22977,"metaTitle":363,"metaDescription":364,"mainTitle":22978,"subtitle":382,"heroImage":22993,"ctaButton":405,"ctaLink":406},[362],{"data":22979,"content":22980,"nodeType":74},{},[22981,22987],{"data":22982,"content":22983,"nodeType":78},{},[22984],{"data":22985,"marks":22986,"value":374,"nodeType":82},{},[],{"data":22988,"content":22989,"nodeType":87},{},[22990],{"data":22991,"marks":22992,"value":381,"nodeType":82},{},[],{"metadata":22994,"sys":22997,"fields":23002},{"tags":22995,"concepts":22996},[],[],{"space":22998,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23000,"publishedVersion":62,"revision":44,"locale":29},{"sys":22999},{"type":12,"linkType":13,"id":14},{"sys":23001},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23003},{"url":397,"details":23004,"fileName":403,"contentType":404},{"size":399,"image":23005},{"width":401,"height":402},{"sys":23007,"fields":23010},{"id":23008,"createdAt":23009},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":23011,"slug":23012,"articleIntro":23011,"category":23013},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[23014],{"metadata":23015,"sys":23018,"fields":23025},{"tags":23016,"concepts":23017},[],[],{"space":23019,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23021,"publishedVersion":353,"revision":62,"contentType":23023,"locale":29},{"sys":23020},{"type":12,"linkType":13,"id":14},{"sys":23022},{"id":21,"type":12,"linkType":22},{"sys":23024},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23026,"metaTitle":363,"metaDescription":364,"mainTitle":23027,"subtitle":382,"heroImage":23042,"ctaButton":405,"ctaLink":406},[362],{"data":23028,"content":23029,"nodeType":74},{},[23030,23036],{"data":23031,"content":23032,"nodeType":78},{},[23033],{"data":23034,"marks":23035,"value":374,"nodeType":82},{},[],{"data":23037,"content":23038,"nodeType":87},{},[23039],{"data":23040,"marks":23041,"value":381,"nodeType":82},{},[],{"metadata":23043,"sys":23046,"fields":23051},{"tags":23044,"concepts":23045},[],[],{"space":23047,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23049,"publishedVersion":62,"revision":44,"locale":29},{"sys":23048},{"type":12,"linkType":13,"id":14},{"sys":23050},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23052},{"url":397,"details":23053,"fileName":403,"contentType":404},{"size":399,"image":23054},{"width":401,"height":402},{"sys":23056,"fields":23059},{"id":23057,"createdAt":23058},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":23060,"slug":23061,"articleIntro":23060,"category":23062},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[23063],{"metadata":23064,"sys":23067,"fields":23074},{"tags":23065,"concepts":23066},[],[],{"space":23068,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23070,"publishedVersion":353,"revision":62,"contentType":23072,"locale":29},{"sys":23069},{"type":12,"linkType":13,"id":14},{"sys":23071},{"id":21,"type":12,"linkType":22},{"sys":23073},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23075,"metaTitle":363,"metaDescription":364,"mainTitle":23076,"subtitle":382,"heroImage":23091,"ctaButton":405,"ctaLink":406},[362],{"data":23077,"content":23078,"nodeType":74},{},[23079,23085],{"data":23080,"content":23081,"nodeType":78},{},[23082],{"data":23083,"marks":23084,"value":374,"nodeType":82},{},[],{"data":23086,"content":23087,"nodeType":87},{},[23088],{"data":23089,"marks":23090,"value":381,"nodeType":82},{},[],{"metadata":23092,"sys":23095,"fields":23100},{"tags":23093,"concepts":23094},[],[],{"space":23096,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23098,"publishedVersion":62,"revision":44,"locale":29},{"sys":23097},{"type":12,"linkType":13,"id":14},{"sys":23099},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23101},{"url":397,"details":23102,"fileName":403,"contentType":404},{"size":399,"image":23103},{"width":401,"height":402},{"sys":23105,"fields":23108},{"id":23106,"createdAt":23107},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":23109,"slug":23110,"articleIntro":23109,"category":23111},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[23112],{"metadata":23113,"sys":23116,"fields":23123},{"tags":23114,"concepts":23115},[],[],{"space":23117,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23119,"publishedVersion":353,"revision":62,"contentType":23121,"locale":29},{"sys":23118},{"type":12,"linkType":13,"id":14},{"sys":23120},{"id":21,"type":12,"linkType":22},{"sys":23122},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23124,"metaTitle":363,"metaDescription":364,"mainTitle":23125,"subtitle":382,"heroImage":23140,"ctaButton":405,"ctaLink":406},[362],{"data":23126,"content":23127,"nodeType":74},{},[23128,23134],{"data":23129,"content":23130,"nodeType":78},{},[23131],{"data":23132,"marks":23133,"value":374,"nodeType":82},{},[],{"data":23135,"content":23136,"nodeType":87},{},[23137],{"data":23138,"marks":23139,"value":381,"nodeType":82},{},[],{"metadata":23141,"sys":23144,"fields":23149},{"tags":23142,"concepts":23143},[],[],{"space":23145,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23147,"publishedVersion":62,"revision":44,"locale":29},{"sys":23146},{"type":12,"linkType":13,"id":14},{"sys":23148},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23150},{"url":397,"details":23151,"fileName":403,"contentType":404},{"size":399,"image":23152},{"width":401,"height":402},{"sys":23154,"fields":23157},{"id":23155,"createdAt":23156},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":23158,"slug":23159,"articleIntro":23158,"category":23160},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[23161],{"metadata":23162,"sys":23165,"fields":23172},{"tags":23163,"concepts":23164},[],[],{"space":23166,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23168,"publishedVersion":353,"revision":62,"contentType":23170,"locale":29},{"sys":23167},{"type":12,"linkType":13,"id":14},{"sys":23169},{"id":21,"type":12,"linkType":22},{"sys":23171},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23173,"metaTitle":363,"metaDescription":364,"mainTitle":23174,"subtitle":382,"heroImage":23189,"ctaButton":405,"ctaLink":406},[362],{"data":23175,"content":23176,"nodeType":74},{},[23177,23183],{"data":23178,"content":23179,"nodeType":78},{},[23180],{"data":23181,"marks":23182,"value":374,"nodeType":82},{},[],{"data":23184,"content":23185,"nodeType":87},{},[23186],{"data":23187,"marks":23188,"value":381,"nodeType":82},{},[],{"metadata":23190,"sys":23193,"fields":23198},{"tags":23191,"concepts":23192},[],[],{"space":23194,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23196,"publishedVersion":62,"revision":44,"locale":29},{"sys":23195},{"type":12,"linkType":13,"id":14},{"sys":23197},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23199},{"url":397,"details":23200,"fileName":403,"contentType":404},{"size":399,"image":23201},{"width":401,"height":402},{"sys":23203,"fields":23206},{"id":23204,"createdAt":23205},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":23207,"slug":23208,"articleIntro":23207,"category":23209},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[23210],{"metadata":23211,"sys":23214,"fields":23221},{"tags":23212,"concepts":23213},[],[],{"space":23215,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23217,"publishedVersion":353,"revision":62,"contentType":23219,"locale":29},{"sys":23216},{"type":12,"linkType":13,"id":14},{"sys":23218},{"id":21,"type":12,"linkType":22},{"sys":23220},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23222,"metaTitle":363,"metaDescription":364,"mainTitle":23223,"subtitle":382,"heroImage":23238,"ctaButton":405,"ctaLink":406},[362],{"data":23224,"content":23225,"nodeType":74},{},[23226,23232],{"data":23227,"content":23228,"nodeType":78},{},[23229],{"data":23230,"marks":23231,"value":374,"nodeType":82},{},[],{"data":23233,"content":23234,"nodeType":87},{},[23235],{"data":23236,"marks":23237,"value":381,"nodeType":82},{},[],{"metadata":23239,"sys":23242,"fields":23247},{"tags":23240,"concepts":23241},[],[],{"space":23243,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23245,"publishedVersion":62,"revision":44,"locale":29},{"sys":23244},{"type":12,"linkType":13,"id":14},{"sys":23246},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23248},{"url":397,"details":23249,"fileName":403,"contentType":404},{"size":399,"image":23250},{"width":401,"height":402},{"sys":23252,"fields":23255},{"id":23253,"createdAt":23254},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":23256,"slug":23257,"articleIntro":-1,"category":23258},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[23259],{"metadata":23260,"sys":23263,"fields":23270},{"tags":23261,"concepts":23262},[],[],{"space":23264,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23266,"publishedVersion":353,"revision":62,"contentType":23268,"locale":29},{"sys":23265},{"type":12,"linkType":13,"id":14},{"sys":23267},{"id":21,"type":12,"linkType":22},{"sys":23269},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23271,"metaTitle":363,"metaDescription":364,"mainTitle":23272,"subtitle":382,"heroImage":23287,"ctaButton":405,"ctaLink":406},[362],{"data":23273,"content":23274,"nodeType":74},{},[23275,23281],{"data":23276,"content":23277,"nodeType":78},{},[23278],{"data":23279,"marks":23280,"value":374,"nodeType":82},{},[],{"data":23282,"content":23283,"nodeType":87},{},[23284],{"data":23285,"marks":23286,"value":381,"nodeType":82},{},[],{"metadata":23288,"sys":23291,"fields":23296},{"tags":23289,"concepts":23290},[],[],{"space":23292,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23294,"publishedVersion":62,"revision":44,"locale":29},{"sys":23293},{"type":12,"linkType":13,"id":14},{"sys":23295},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23297},{"url":397,"details":23298,"fileName":403,"contentType":404},{"size":399,"image":23299},{"width":401,"height":402},{"sys":23301,"fields":23304},{"id":23302,"createdAt":23303},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":23305,"slug":23306,"articleIntro":23305,"category":23307},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[23308],{"metadata":23309,"sys":23312,"fields":23319},{"tags":23310,"concepts":23311},[],[],{"space":23313,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23315,"publishedVersion":353,"revision":62,"contentType":23317,"locale":29},{"sys":23314},{"type":12,"linkType":13,"id":14},{"sys":23316},{"id":21,"type":12,"linkType":22},{"sys":23318},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23320,"metaTitle":363,"metaDescription":364,"mainTitle":23321,"subtitle":382,"heroImage":23336,"ctaButton":405,"ctaLink":406},[362],{"data":23322,"content":23323,"nodeType":74},{},[23324,23330],{"data":23325,"content":23326,"nodeType":78},{},[23327],{"data":23328,"marks":23329,"value":374,"nodeType":82},{},[],{"data":23331,"content":23332,"nodeType":87},{},[23333],{"data":23334,"marks":23335,"value":381,"nodeType":82},{},[],{"metadata":23337,"sys":23340,"fields":23345},{"tags":23338,"concepts":23339},[],[],{"space":23341,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23343,"publishedVersion":62,"revision":44,"locale":29},{"sys":23342},{"type":12,"linkType":13,"id":14},{"sys":23344},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23346},{"url":397,"details":23347,"fileName":403,"contentType":404},{"size":399,"image":23348},{"width":401,"height":402},{"sys":23350,"fields":23353},{"id":23351,"createdAt":23352},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":23354,"slug":23355,"articleIntro":23354,"category":23356},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[23357],{"metadata":23358,"sys":23361,"fields":23368},{"tags":23359,"concepts":23360},[],[],{"space":23362,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23364,"publishedVersion":353,"revision":62,"contentType":23366,"locale":29},{"sys":23363},{"type":12,"linkType":13,"id":14},{"sys":23365},{"id":21,"type":12,"linkType":22},{"sys":23367},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23369,"metaTitle":363,"metaDescription":364,"mainTitle":23370,"subtitle":382,"heroImage":23385,"ctaButton":405,"ctaLink":406},[362],{"data":23371,"content":23372,"nodeType":74},{},[23373,23379],{"data":23374,"content":23375,"nodeType":78},{},[23376],{"data":23377,"marks":23378,"value":374,"nodeType":82},{},[],{"data":23380,"content":23381,"nodeType":87},{},[23382],{"data":23383,"marks":23384,"value":381,"nodeType":82},{},[],{"metadata":23386,"sys":23389,"fields":23394},{"tags":23387,"concepts":23388},[],[],{"space":23390,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23392,"publishedVersion":62,"revision":44,"locale":29},{"sys":23391},{"type":12,"linkType":13,"id":14},{"sys":23393},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23395},{"url":397,"details":23396,"fileName":403,"contentType":404},{"size":399,"image":23397},{"width":401,"height":402},{"sys":23399,"fields":23402},{"id":23400,"createdAt":23401},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":23403,"slug":23404,"articleIntro":-1,"category":23405},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[23406],{"metadata":23407,"sys":23410,"fields":23417},{"tags":23408,"concepts":23409},[],[],{"space":23411,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23413,"publishedVersion":353,"revision":62,"contentType":23415,"locale":29},{"sys":23412},{"type":12,"linkType":13,"id":14},{"sys":23414},{"id":21,"type":12,"linkType":22},{"sys":23416},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23418,"metaTitle":363,"metaDescription":364,"mainTitle":23419,"subtitle":382,"heroImage":23434,"ctaButton":405,"ctaLink":406},[362],{"data":23420,"content":23421,"nodeType":74},{},[23422,23428],{"data":23423,"content":23424,"nodeType":78},{},[23425],{"data":23426,"marks":23427,"value":374,"nodeType":82},{},[],{"data":23429,"content":23430,"nodeType":87},{},[23431],{"data":23432,"marks":23433,"value":381,"nodeType":82},{},[],{"metadata":23435,"sys":23438,"fields":23443},{"tags":23436,"concepts":23437},[],[],{"space":23439,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23441,"publishedVersion":62,"revision":44,"locale":29},{"sys":23440},{"type":12,"linkType":13,"id":14},{"sys":23442},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23444},{"url":397,"details":23445,"fileName":403,"contentType":404},{"size":399,"image":23446},{"width":401,"height":402},{"sys":23448,"fields":23451},{"id":23449,"createdAt":23450},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":23452,"slug":23453,"articleIntro":-1,"category":23454},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[23455],{"metadata":23456,"sys":23459,"fields":23466},{"tags":23457,"concepts":23458},[],[],{"space":23460,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23462,"publishedVersion":353,"revision":62,"contentType":23464,"locale":29},{"sys":23461},{"type":12,"linkType":13,"id":14},{"sys":23463},{"id":21,"type":12,"linkType":22},{"sys":23465},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23467,"metaTitle":363,"metaDescription":364,"mainTitle":23468,"subtitle":382,"heroImage":23483,"ctaButton":405,"ctaLink":406},[362],{"data":23469,"content":23470,"nodeType":74},{},[23471,23477],{"data":23472,"content":23473,"nodeType":78},{},[23474],{"data":23475,"marks":23476,"value":374,"nodeType":82},{},[],{"data":23478,"content":23479,"nodeType":87},{},[23480],{"data":23481,"marks":23482,"value":381,"nodeType":82},{},[],{"metadata":23484,"sys":23487,"fields":23492},{"tags":23485,"concepts":23486},[],[],{"space":23488,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23490,"publishedVersion":62,"revision":44,"locale":29},{"sys":23489},{"type":12,"linkType":13,"id":14},{"sys":23491},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23493},{"url":397,"details":23494,"fileName":403,"contentType":404},{"size":399,"image":23495},{"width":401,"height":402},{"sys":23497,"fields":23500},{"id":23498,"createdAt":23499},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":23501,"slug":23502,"articleIntro":23501,"category":23503},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[23504],{"metadata":23505,"sys":23508,"fields":23515},{"tags":23506,"concepts":23507},[],[],{"space":23509,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23511,"publishedVersion":353,"revision":62,"contentType":23513,"locale":29},{"sys":23510},{"type":12,"linkType":13,"id":14},{"sys":23512},{"id":21,"type":12,"linkType":22},{"sys":23514},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23516,"metaTitle":363,"metaDescription":364,"mainTitle":23517,"subtitle":382,"heroImage":23532,"ctaButton":405,"ctaLink":406},[362],{"data":23518,"content":23519,"nodeType":74},{},[23520,23526],{"data":23521,"content":23522,"nodeType":78},{},[23523],{"data":23524,"marks":23525,"value":374,"nodeType":82},{},[],{"data":23527,"content":23528,"nodeType":87},{},[23529],{"data":23530,"marks":23531,"value":381,"nodeType":82},{},[],{"metadata":23533,"sys":23536,"fields":23541},{"tags":23534,"concepts":23535},[],[],{"space":23537,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23539,"publishedVersion":62,"revision":44,"locale":29},{"sys":23538},{"type":12,"linkType":13,"id":14},{"sys":23540},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23542},{"url":397,"details":23543,"fileName":403,"contentType":404},{"size":399,"image":23544},{"width":401,"height":402},{"sys":23546,"fields":23549},{"id":23547,"createdAt":23548},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23550,"slug":23551,"articleIntro":23550,"category":23552},"78174 - Créances","compte-78174-creances",[23553],{"metadata":23554,"sys":23557,"fields":23564},{"tags":23555,"concepts":23556},[],[],{"space":23558,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23560,"publishedVersion":353,"revision":62,"contentType":23562,"locale":29},{"sys":23559},{"type":12,"linkType":13,"id":14},{"sys":23561},{"id":21,"type":12,"linkType":22},{"sys":23563},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23565,"metaTitle":363,"metaDescription":364,"mainTitle":23566,"subtitle":382,"heroImage":23581,"ctaButton":405,"ctaLink":406},[362],{"data":23567,"content":23568,"nodeType":74},{},[23569,23575],{"data":23570,"content":23571,"nodeType":78},{},[23572],{"data":23573,"marks":23574,"value":374,"nodeType":82},{},[],{"data":23576,"content":23577,"nodeType":87},{},[23578],{"data":23579,"marks":23580,"value":381,"nodeType":82},{},[],{"metadata":23582,"sys":23585,"fields":23590},{"tags":23583,"concepts":23584},[],[],{"space":23586,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23588,"publishedVersion":62,"revision":44,"locale":29},{"sys":23587},{"type":12,"linkType":13,"id":14},{"sys":23589},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23591},{"url":397,"details":23592,"fileName":403,"contentType":404},{"size":399,"image":23593},{"width":401,"height":402},{"sys":23595,"fields":23598},{"id":23596,"createdAt":23597},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":23599,"slug":23600,"articleIntro":23599,"category":23601},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[23602],{"metadata":23603,"sys":23606,"fields":23613},{"tags":23604,"concepts":23605},[],[],{"space":23607,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23609,"publishedVersion":353,"revision":62,"contentType":23611,"locale":29},{"sys":23608},{"type":12,"linkType":13,"id":14},{"sys":23610},{"id":21,"type":12,"linkType":22},{"sys":23612},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23614,"metaTitle":363,"metaDescription":364,"mainTitle":23615,"subtitle":382,"heroImage":23630,"ctaButton":405,"ctaLink":406},[362],{"data":23616,"content":23617,"nodeType":74},{},[23618,23624],{"data":23619,"content":23620,"nodeType":78},{},[23621],{"data":23622,"marks":23623,"value":374,"nodeType":82},{},[],{"data":23625,"content":23626,"nodeType":87},{},[23627],{"data":23628,"marks":23629,"value":381,"nodeType":82},{},[],{"metadata":23631,"sys":23634,"fields":23639},{"tags":23632,"concepts":23633},[],[],{"space":23635,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23637,"publishedVersion":62,"revision":44,"locale":29},{"sys":23636},{"type":12,"linkType":13,"id":14},{"sys":23638},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23640},{"url":397,"details":23641,"fileName":403,"contentType":404},{"size":399,"image":23642},{"width":401,"height":402},{"sys":23644,"fields":23647},{"id":23645,"createdAt":23646},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":23648,"slug":23649,"articleIntro":23648,"category":23650},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[23651],{"metadata":23652,"sys":23655,"fields":23662},{"tags":23653,"concepts":23654},[],[],{"space":23656,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23658,"publishedVersion":353,"revision":62,"contentType":23660,"locale":29},{"sys":23657},{"type":12,"linkType":13,"id":14},{"sys":23659},{"id":21,"type":12,"linkType":22},{"sys":23661},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23663,"metaTitle":363,"metaDescription":364,"mainTitle":23664,"subtitle":382,"heroImage":23679,"ctaButton":405,"ctaLink":406},[362],{"data":23665,"content":23666,"nodeType":74},{},[23667,23673],{"data":23668,"content":23669,"nodeType":78},{},[23670],{"data":23671,"marks":23672,"value":374,"nodeType":82},{},[],{"data":23674,"content":23675,"nodeType":87},{},[23676],{"data":23677,"marks":23678,"value":381,"nodeType":82},{},[],{"metadata":23680,"sys":23683,"fields":23688},{"tags":23681,"concepts":23682},[],[],{"space":23684,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23686,"publishedVersion":62,"revision":44,"locale":29},{"sys":23685},{"type":12,"linkType":13,"id":14},{"sys":23687},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23689},{"url":397,"details":23690,"fileName":403,"contentType":404},{"size":399,"image":23691},{"width":401,"height":402},{"sys":23693,"fields":23696},{"id":23694,"createdAt":23695},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":23697,"slug":23698,"articleIntro":23697,"category":23699},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[23700],{"metadata":23701,"sys":23704,"fields":23711},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23707,"publishedVersion":353,"revision":62,"contentType":23709,"locale":29},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":21,"type":12,"linkType":22},{"sys":23710},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23712,"metaTitle":363,"metaDescription":364,"mainTitle":23713,"subtitle":382,"heroImage":23728,"ctaButton":405,"ctaLink":406},[362],{"data":23714,"content":23715,"nodeType":74},{},[23716,23722],{"data":23717,"content":23718,"nodeType":78},{},[23719],{"data":23720,"marks":23721,"value":374,"nodeType":82},{},[],{"data":23723,"content":23724,"nodeType":87},{},[23725],{"data":23726,"marks":23727,"value":381,"nodeType":82},{},[],{"metadata":23729,"sys":23732,"fields":23737},{"tags":23730,"concepts":23731},[],[],{"space":23733,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23735,"publishedVersion":62,"revision":44,"locale":29},{"sys":23734},{"type":12,"linkType":13,"id":14},{"sys":23736},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23738},{"url":397,"details":23739,"fileName":403,"contentType":404},{"size":399,"image":23740},{"width":401,"height":402},{"sys":23742,"fields":23745},{"id":23743,"createdAt":23744},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":23746,"slug":23747,"articleIntro":-1,"category":23748},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[23749],{"metadata":23750,"sys":23753,"fields":23760},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23756,"publishedVersion":353,"revision":62,"contentType":23758,"locale":29},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":21,"type":12,"linkType":22},{"sys":23759},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23761,"metaTitle":363,"metaDescription":364,"mainTitle":23762,"subtitle":382,"heroImage":23777,"ctaButton":405,"ctaLink":406},[362],{"data":23763,"content":23764,"nodeType":74},{},[23765,23771],{"data":23766,"content":23767,"nodeType":78},{},[23768],{"data":23769,"marks":23770,"value":374,"nodeType":82},{},[],{"data":23772,"content":23773,"nodeType":87},{},[23774],{"data":23775,"marks":23776,"value":381,"nodeType":82},{},[],{"metadata":23778,"sys":23781,"fields":23786},{"tags":23779,"concepts":23780},[],[],{"space":23782,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23784,"publishedVersion":62,"revision":44,"locale":29},{"sys":23783},{"type":12,"linkType":13,"id":14},{"sys":23785},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23787},{"url":397,"details":23788,"fileName":403,"contentType":404},{"size":399,"image":23789},{"width":401,"height":402},{"sys":23791,"fields":23794},{"id":23792,"createdAt":23793},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":23795,"slug":23796,"articleIntro":23795,"category":23797},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[23798],{"metadata":23799,"sys":23802,"fields":23809},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23805,"publishedVersion":353,"revision":62,"contentType":23807,"locale":29},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":21,"type":12,"linkType":22},{"sys":23808},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23810,"metaTitle":363,"metaDescription":364,"mainTitle":23811,"subtitle":382,"heroImage":23826,"ctaButton":405,"ctaLink":406},[362],{"data":23812,"content":23813,"nodeType":74},{},[23814,23820],{"data":23815,"content":23816,"nodeType":78},{},[23817],{"data":23818,"marks":23819,"value":374,"nodeType":82},{},[],{"data":23821,"content":23822,"nodeType":87},{},[23823],{"data":23824,"marks":23825,"value":381,"nodeType":82},{},[],{"metadata":23827,"sys":23830,"fields":23835},{"tags":23828,"concepts":23829},[],[],{"space":23831,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23833,"publishedVersion":62,"revision":44,"locale":29},{"sys":23832},{"type":12,"linkType":13,"id":14},{"sys":23834},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23836},{"url":397,"details":23837,"fileName":403,"contentType":404},{"size":399,"image":23838},{"width":401,"height":402},{"sys":23840,"fields":23843},{"id":23841,"createdAt":23842},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":23844,"slug":23845,"articleIntro":23844,"category":23846},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[23847],{"metadata":23848,"sys":23851,"fields":23858},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23854,"publishedVersion":353,"revision":62,"contentType":23856,"locale":29},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":21,"type":12,"linkType":22},{"sys":23857},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23859,"metaTitle":363,"metaDescription":364,"mainTitle":23860,"subtitle":382,"heroImage":23875,"ctaButton":405,"ctaLink":406},[362],{"data":23861,"content":23862,"nodeType":74},{},[23863,23869],{"data":23864,"content":23865,"nodeType":78},{},[23866],{"data":23867,"marks":23868,"value":374,"nodeType":82},{},[],{"data":23870,"content":23871,"nodeType":87},{},[23872],{"data":23873,"marks":23874,"value":381,"nodeType":82},{},[],{"metadata":23876,"sys":23879,"fields":23884},{"tags":23877,"concepts":23878},[],[],{"space":23880,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23882,"publishedVersion":62,"revision":44,"locale":29},{"sys":23881},{"type":12,"linkType":13,"id":14},{"sys":23883},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23885},{"url":397,"details":23886,"fileName":403,"contentType":404},{"size":399,"image":23887},{"width":401,"height":402},{"sys":23889,"fields":23892},{"id":23890,"createdAt":23891},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":23893,"slug":23894,"articleIntro":23893,"category":23895},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[23896],{"metadata":23897,"sys":23900,"fields":23907},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23903,"publishedVersion":353,"revision":62,"contentType":23905,"locale":29},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":21,"type":12,"linkType":22},{"sys":23906},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23908,"metaTitle":363,"metaDescription":364,"mainTitle":23909,"subtitle":382,"heroImage":23924,"ctaButton":405,"ctaLink":406},[362],{"data":23910,"content":23911,"nodeType":74},{},[23912,23918],{"data":23913,"content":23914,"nodeType":78},{},[23915],{"data":23916,"marks":23917,"value":374,"nodeType":82},{},[],{"data":23919,"content":23920,"nodeType":87},{},[23921],{"data":23922,"marks":23923,"value":381,"nodeType":82},{},[],{"metadata":23925,"sys":23928,"fields":23933},{"tags":23926,"concepts":23927},[],[],{"space":23929,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23931,"publishedVersion":62,"revision":44,"locale":29},{"sys":23930},{"type":12,"linkType":13,"id":14},{"sys":23932},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23934},{"url":397,"details":23935,"fileName":403,"contentType":404},{"size":399,"image":23936},{"width":401,"height":402},{"sys":23938,"fields":23941},{"id":23939,"createdAt":23940},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":23942,"slug":23943,"articleIntro":23942,"category":23944},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[23945],{"metadata":23946,"sys":23949,"fields":23956},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":23952,"publishedVersion":353,"revision":62,"contentType":23954,"locale":29},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":21,"type":12,"linkType":22},{"sys":23955},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":23957,"metaTitle":363,"metaDescription":364,"mainTitle":23958,"subtitle":382,"heroImage":23973,"ctaButton":405,"ctaLink":406},[362],{"data":23959,"content":23960,"nodeType":74},{},[23961,23967],{"data":23962,"content":23963,"nodeType":78},{},[23964],{"data":23965,"marks":23966,"value":374,"nodeType":82},{},[],{"data":23968,"content":23969,"nodeType":87},{},[23970],{"data":23971,"marks":23972,"value":381,"nodeType":82},{},[],{"metadata":23974,"sys":23977,"fields":23982},{"tags":23975,"concepts":23976},[],[],{"space":23978,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":23980,"publishedVersion":62,"revision":44,"locale":29},{"sys":23979},{"type":12,"linkType":13,"id":14},{"sys":23981},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":23983},{"url":397,"details":23984,"fileName":403,"contentType":404},{"size":399,"image":23985},{"width":401,"height":402},{"sys":23987,"fields":23990},{"id":23988,"createdAt":23989},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":23991,"slug":23992,"articleIntro":23991,"category":23993},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[23994],{"metadata":23995,"sys":23998,"fields":24005},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24001,"publishedVersion":353,"revision":62,"contentType":24003,"locale":29},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":21,"type":12,"linkType":22},{"sys":24004},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24006,"metaTitle":363,"metaDescription":364,"mainTitle":24007,"subtitle":382,"heroImage":24022,"ctaButton":405,"ctaLink":406},[362],{"data":24008,"content":24009,"nodeType":74},{},[24010,24016],{"data":24011,"content":24012,"nodeType":78},{},[24013],{"data":24014,"marks":24015,"value":374,"nodeType":82},{},[],{"data":24017,"content":24018,"nodeType":87},{},[24019],{"data":24020,"marks":24021,"value":381,"nodeType":82},{},[],{"metadata":24023,"sys":24026,"fields":24031},{"tags":24024,"concepts":24025},[],[],{"space":24027,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24029,"publishedVersion":62,"revision":44,"locale":29},{"sys":24028},{"type":12,"linkType":13,"id":14},{"sys":24030},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24032},{"url":397,"details":24033,"fileName":403,"contentType":404},{"size":399,"image":24034},{"width":401,"height":402},{"sys":24036,"fields":24039},{"id":24037,"createdAt":24038},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":24040,"slug":24041,"articleIntro":24040,"category":24042},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[24043],{"metadata":24044,"sys":24047,"fields":24054},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24050,"publishedVersion":353,"revision":62,"contentType":24052,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"sys":24053},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24055,"metaTitle":363,"metaDescription":364,"mainTitle":24056,"subtitle":382,"heroImage":24071,"ctaButton":405,"ctaLink":406},[362],{"data":24057,"content":24058,"nodeType":74},{},[24059,24065],{"data":24060,"content":24061,"nodeType":78},{},[24062],{"data":24063,"marks":24064,"value":374,"nodeType":82},{},[],{"data":24066,"content":24067,"nodeType":87},{},[24068],{"data":24069,"marks":24070,"value":381,"nodeType":82},{},[],{"metadata":24072,"sys":24075,"fields":24080},{"tags":24073,"concepts":24074},[],[],{"space":24076,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24078,"publishedVersion":62,"revision":44,"locale":29},{"sys":24077},{"type":12,"linkType":13,"id":14},{"sys":24079},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24081},{"url":397,"details":24082,"fileName":403,"contentType":404},{"size":399,"image":24083},{"width":401,"height":402},{"sys":24085,"fields":24088},{"id":24086,"createdAt":24087},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24089,"slug":24090,"articleIntro":24089,"category":24091},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24092],{"metadata":24093,"sys":24096,"fields":24103},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24099,"publishedVersion":353,"revision":62,"contentType":24101,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"sys":24102},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24104,"metaTitle":363,"metaDescription":364,"mainTitle":24105,"subtitle":382,"heroImage":24120,"ctaButton":405,"ctaLink":406},[362],{"data":24106,"content":24107,"nodeType":74},{},[24108,24114],{"data":24109,"content":24110,"nodeType":78},{},[24111],{"data":24112,"marks":24113,"value":374,"nodeType":82},{},[],{"data":24115,"content":24116,"nodeType":87},{},[24117],{"data":24118,"marks":24119,"value":381,"nodeType":82},{},[],{"metadata":24121,"sys":24124,"fields":24129},{"tags":24122,"concepts":24123},[],[],{"space":24125,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24127,"publishedVersion":62,"revision":44,"locale":29},{"sys":24126},{"type":12,"linkType":13,"id":14},{"sys":24128},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24130},{"url":397,"details":24131,"fileName":403,"contentType":404},{"size":399,"image":24132},{"width":401,"height":402},{"sys":24134,"fields":24137},{"id":24135,"createdAt":24136},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":24138,"slug":24139,"articleIntro":-1,"category":24140},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[24141],{"metadata":24142,"sys":24145,"fields":24152},{"tags":24143,"concepts":24144},[],[],{"space":24146,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24148,"publishedVersion":353,"revision":62,"contentType":24150,"locale":29},{"sys":24147},{"type":12,"linkType":13,"id":14},{"sys":24149},{"id":21,"type":12,"linkType":22},{"sys":24151},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24153,"metaTitle":363,"metaDescription":364,"mainTitle":24154,"subtitle":382,"heroImage":24169,"ctaButton":405,"ctaLink":406},[362],{"data":24155,"content":24156,"nodeType":74},{},[24157,24163],{"data":24158,"content":24159,"nodeType":78},{},[24160],{"data":24161,"marks":24162,"value":374,"nodeType":82},{},[],{"data":24164,"content":24165,"nodeType":87},{},[24166],{"data":24167,"marks":24168,"value":381,"nodeType":82},{},[],{"metadata":24170,"sys":24173,"fields":24178},{"tags":24171,"concepts":24172},[],[],{"space":24174,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24176,"publishedVersion":62,"revision":44,"locale":29},{"sys":24175},{"type":12,"linkType":13,"id":14},{"sys":24177},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24179},{"url":397,"details":24180,"fileName":403,"contentType":404},{"size":399,"image":24181},{"width":401,"height":402},{"sys":24183,"fields":24186},{"id":24184,"createdAt":24185},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":24187,"slug":24188,"articleIntro":24187,"category":24189},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[24190],{"metadata":24191,"sys":24194,"fields":24201},{"tags":24192,"concepts":24193},[],[],{"space":24195,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24197,"publishedVersion":353,"revision":62,"contentType":24199,"locale":29},{"sys":24196},{"type":12,"linkType":13,"id":14},{"sys":24198},{"id":21,"type":12,"linkType":22},{"sys":24200},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24202,"metaTitle":363,"metaDescription":364,"mainTitle":24203,"subtitle":382,"heroImage":24218,"ctaButton":405,"ctaLink":406},[362],{"data":24204,"content":24205,"nodeType":74},{},[24206,24212],{"data":24207,"content":24208,"nodeType":78},{},[24209],{"data":24210,"marks":24211,"value":374,"nodeType":82},{},[],{"data":24213,"content":24214,"nodeType":87},{},[24215],{"data":24216,"marks":24217,"value":381,"nodeType":82},{},[],{"metadata":24219,"sys":24222,"fields":24227},{"tags":24220,"concepts":24221},[],[],{"space":24223,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24225,"publishedVersion":62,"revision":44,"locale":29},{"sys":24224},{"type":12,"linkType":13,"id":14},{"sys":24226},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24228},{"url":397,"details":24229,"fileName":403,"contentType":404},{"size":399,"image":24230},{"width":401,"height":402},{"sys":24232,"fields":24235},{"id":24233,"createdAt":24234},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":24236,"slug":24237,"articleIntro":-1,"category":24238},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[24239],{"metadata":24240,"sys":24243,"fields":24250},{"tags":24241,"concepts":24242},[],[],{"space":24244,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24246,"publishedVersion":353,"revision":62,"contentType":24248,"locale":29},{"sys":24245},{"type":12,"linkType":13,"id":14},{"sys":24247},{"id":21,"type":12,"linkType":22},{"sys":24249},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24251,"metaTitle":363,"metaDescription":364,"mainTitle":24252,"subtitle":382,"heroImage":24267,"ctaButton":405,"ctaLink":406},[362],{"data":24253,"content":24254,"nodeType":74},{},[24255,24261],{"data":24256,"content":24257,"nodeType":78},{},[24258],{"data":24259,"marks":24260,"value":374,"nodeType":82},{},[],{"data":24262,"content":24263,"nodeType":87},{},[24264],{"data":24265,"marks":24266,"value":381,"nodeType":82},{},[],{"metadata":24268,"sys":24271,"fields":24276},{"tags":24269,"concepts":24270},[],[],{"space":24272,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24274,"publishedVersion":62,"revision":44,"locale":29},{"sys":24273},{"type":12,"linkType":13,"id":14},{"sys":24275},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24277},{"url":397,"details":24278,"fileName":403,"contentType":404},{"size":399,"image":24279},{"width":401,"height":402},{"sys":24281,"fields":24284},{"id":24282,"createdAt":24283},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":24285,"slug":24286,"articleIntro":-1,"category":24287},"Compte 704 - Travaux","compte-704---travaux",[24288],{"metadata":24289,"sys":24292,"fields":24299},{"tags":24290,"concepts":24291},[],[],{"space":24293,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24295,"publishedVersion":353,"revision":62,"contentType":24297,"locale":29},{"sys":24294},{"type":12,"linkType":13,"id":14},{"sys":24296},{"id":21,"type":12,"linkType":22},{"sys":24298},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24300,"metaTitle":363,"metaDescription":364,"mainTitle":24301,"subtitle":382,"heroImage":24316,"ctaButton":405,"ctaLink":406},[362],{"data":24302,"content":24303,"nodeType":74},{},[24304,24310],{"data":24305,"content":24306,"nodeType":78},{},[24307],{"data":24308,"marks":24309,"value":374,"nodeType":82},{},[],{"data":24311,"content":24312,"nodeType":87},{},[24313],{"data":24314,"marks":24315,"value":381,"nodeType":82},{},[],{"metadata":24317,"sys":24320,"fields":24325},{"tags":24318,"concepts":24319},[],[],{"space":24321,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24323,"publishedVersion":62,"revision":44,"locale":29},{"sys":24322},{"type":12,"linkType":13,"id":14},{"sys":24324},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24326},{"url":397,"details":24327,"fileName":403,"contentType":404},{"size":399,"image":24328},{"width":401,"height":402},{"sys":24330,"fields":24333},{"id":24331,"createdAt":24332},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":24334,"slug":24335,"articleIntro":24334,"category":24336},"Compte 106 - Réserves","compte-106-reserves",[24337],{"metadata":24338,"sys":24341,"fields":24348},{"tags":24339,"concepts":24340},[],[],{"space":24342,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24344,"publishedVersion":353,"revision":62,"contentType":24346,"locale":29},{"sys":24343},{"type":12,"linkType":13,"id":14},{"sys":24345},{"id":21,"type":12,"linkType":22},{"sys":24347},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24349,"metaTitle":363,"metaDescription":364,"mainTitle":24350,"subtitle":382,"heroImage":24365,"ctaButton":405,"ctaLink":406},[362],{"data":24351,"content":24352,"nodeType":74},{},[24353,24359],{"data":24354,"content":24355,"nodeType":78},{},[24356],{"data":24357,"marks":24358,"value":374,"nodeType":82},{},[],{"data":24360,"content":24361,"nodeType":87},{},[24362],{"data":24363,"marks":24364,"value":381,"nodeType":82},{},[],{"metadata":24366,"sys":24369,"fields":24374},{"tags":24367,"concepts":24368},[],[],{"space":24370,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24372,"publishedVersion":62,"revision":44,"locale":29},{"sys":24371},{"type":12,"linkType":13,"id":14},{"sys":24373},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24375},{"url":397,"details":24376,"fileName":403,"contentType":404},{"size":399,"image":24377},{"width":401,"height":402},{"sys":24379,"fields":24382},{"id":24380,"createdAt":24381},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":24383,"slug":24384,"articleIntro":24385,"category":24386},"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.",[24387],{"metadata":24388,"sys":24391,"fields":24398},{"tags":24389,"concepts":24390},[],[],{"space":24392,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24394,"publishedVersion":353,"revision":62,"contentType":24396,"locale":29},{"sys":24393},{"type":12,"linkType":13,"id":14},{"sys":24395},{"id":21,"type":12,"linkType":22},{"sys":24397},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24399,"metaTitle":363,"metaDescription":364,"mainTitle":24400,"subtitle":382,"heroImage":24415,"ctaButton":405,"ctaLink":406},[362],{"data":24401,"content":24402,"nodeType":74},{},[24403,24409],{"data":24404,"content":24405,"nodeType":78},{},[24406],{"data":24407,"marks":24408,"value":374,"nodeType":82},{},[],{"data":24410,"content":24411,"nodeType":87},{},[24412],{"data":24413,"marks":24414,"value":381,"nodeType":82},{},[],{"metadata":24416,"sys":24419,"fields":24424},{"tags":24417,"concepts":24418},[],[],{"space":24420,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24422,"publishedVersion":62,"revision":44,"locale":29},{"sys":24421},{"type":12,"linkType":13,"id":14},{"sys":24423},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24425},{"url":397,"details":24426,"fileName":403,"contentType":404},{"size":399,"image":24427},{"width":401,"height":402},{"sys":24429,"fields":24432},{"id":24430,"createdAt":24431},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":24433,"slug":24434,"articleIntro":24433,"category":24435},"Compte 451 - Groupe","compte-451-groupe",[24436],{"metadata":24437,"sys":24440,"fields":24447},{"tags":24438,"concepts":24439},[],[],{"space":24441,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24443,"publishedVersion":353,"revision":62,"contentType":24445,"locale":29},{"sys":24442},{"type":12,"linkType":13,"id":14},{"sys":24444},{"id":21,"type":12,"linkType":22},{"sys":24446},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24448,"metaTitle":363,"metaDescription":364,"mainTitle":24449,"subtitle":382,"heroImage":24464,"ctaButton":405,"ctaLink":406},[362],{"data":24450,"content":24451,"nodeType":74},{},[24452,24458],{"data":24453,"content":24454,"nodeType":78},{},[24455],{"data":24456,"marks":24457,"value":374,"nodeType":82},{},[],{"data":24459,"content":24460,"nodeType":87},{},[24461],{"data":24462,"marks":24463,"value":381,"nodeType":82},{},[],{"metadata":24465,"sys":24468,"fields":24473},{"tags":24466,"concepts":24467},[],[],{"space":24469,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24471,"publishedVersion":62,"revision":44,"locale":29},{"sys":24470},{"type":12,"linkType":13,"id":14},{"sys":24472},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24474},{"url":397,"details":24475,"fileName":403,"contentType":404},{"size":399,"image":24476},{"width":401,"height":402},{"sys":24478,"fields":24481},{"id":24479,"createdAt":24480},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":24482,"slug":24483,"articleIntro":-1,"category":24484},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[24485],{"metadata":24486,"sys":24489,"fields":24496},{"tags":24487,"concepts":24488},[],[],{"space":24490,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24492,"publishedVersion":353,"revision":62,"contentType":24494,"locale":29},{"sys":24491},{"type":12,"linkType":13,"id":14},{"sys":24493},{"id":21,"type":12,"linkType":22},{"sys":24495},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24497,"metaTitle":363,"metaDescription":364,"mainTitle":24498,"subtitle":382,"heroImage":24513,"ctaButton":405,"ctaLink":406},[362],{"data":24499,"content":24500,"nodeType":74},{},[24501,24507],{"data":24502,"content":24503,"nodeType":78},{},[24504],{"data":24505,"marks":24506,"value":374,"nodeType":82},{},[],{"data":24508,"content":24509,"nodeType":87},{},[24510],{"data":24511,"marks":24512,"value":381,"nodeType":82},{},[],{"metadata":24514,"sys":24517,"fields":24522},{"tags":24515,"concepts":24516},[],[],{"space":24518,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24520,"publishedVersion":62,"revision":44,"locale":29},{"sys":24519},{"type":12,"linkType":13,"id":14},{"sys":24521},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24523},{"url":397,"details":24524,"fileName":403,"contentType":404},{"size":399,"image":24525},{"width":401,"height":402},{"sys":24527,"fields":24530},{"id":24528,"createdAt":24529},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":24531,"slug":24532,"articleIntro":24531,"category":24533},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[24534],{"metadata":24535,"sys":24538,"fields":24545},{"tags":24536,"concepts":24537},[],[],{"space":24539,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24541,"publishedVersion":353,"revision":62,"contentType":24543,"locale":29},{"sys":24540},{"type":12,"linkType":13,"id":14},{"sys":24542},{"id":21,"type":12,"linkType":22},{"sys":24544},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24546,"metaTitle":363,"metaDescription":364,"mainTitle":24547,"subtitle":382,"heroImage":24562,"ctaButton":405,"ctaLink":406},[362],{"data":24548,"content":24549,"nodeType":74},{},[24550,24556],{"data":24551,"content":24552,"nodeType":78},{},[24553],{"data":24554,"marks":24555,"value":374,"nodeType":82},{},[],{"data":24557,"content":24558,"nodeType":87},{},[24559],{"data":24560,"marks":24561,"value":381,"nodeType":82},{},[],{"metadata":24563,"sys":24566,"fields":24571},{"tags":24564,"concepts":24565},[],[],{"space":24567,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24569,"publishedVersion":62,"revision":44,"locale":29},{"sys":24568},{"type":12,"linkType":13,"id":14},{"sys":24570},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24572},{"url":397,"details":24573,"fileName":403,"contentType":404},{"size":399,"image":24574},{"width":401,"height":402},{"sys":24576,"fields":24579},{"id":24577,"createdAt":24578},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":24580,"slug":24581,"articleIntro":24582,"category":24583},"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.",[24584],{"metadata":24585,"sys":24588,"fields":24595},{"tags":24586,"concepts":24587},[],[],{"space":24589,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24591,"publishedVersion":353,"revision":62,"contentType":24593,"locale":29},{"sys":24590},{"type":12,"linkType":13,"id":14},{"sys":24592},{"id":21,"type":12,"linkType":22},{"sys":24594},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24596,"metaTitle":363,"metaDescription":364,"mainTitle":24597,"subtitle":382,"heroImage":24612,"ctaButton":405,"ctaLink":406},[362],{"data":24598,"content":24599,"nodeType":74},{},[24600,24606],{"data":24601,"content":24602,"nodeType":78},{},[24603],{"data":24604,"marks":24605,"value":374,"nodeType":82},{},[],{"data":24607,"content":24608,"nodeType":87},{},[24609],{"data":24610,"marks":24611,"value":381,"nodeType":82},{},[],{"metadata":24613,"sys":24616,"fields":24621},{"tags":24614,"concepts":24615},[],[],{"space":24617,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24619,"publishedVersion":62,"revision":44,"locale":29},{"sys":24618},{"type":12,"linkType":13,"id":14},{"sys":24620},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24622},{"url":397,"details":24623,"fileName":403,"contentType":404},{"size":399,"image":24624},{"width":401,"height":402},{"sys":24626,"fields":24629},{"id":24627,"createdAt":24628},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":24630,"slug":24631,"articleIntro":24630,"category":24632},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[24633],{"metadata":24634,"sys":24637,"fields":24644},{"tags":24635,"concepts":24636},[],[],{"space":24638,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24640,"publishedVersion":353,"revision":62,"contentType":24642,"locale":29},{"sys":24639},{"type":12,"linkType":13,"id":14},{"sys":24641},{"id":21,"type":12,"linkType":22},{"sys":24643},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24645,"metaTitle":363,"metaDescription":364,"mainTitle":24646,"subtitle":382,"heroImage":24661,"ctaButton":405,"ctaLink":406},[362],{"data":24647,"content":24648,"nodeType":74},{},[24649,24655],{"data":24650,"content":24651,"nodeType":78},{},[24652],{"data":24653,"marks":24654,"value":374,"nodeType":82},{},[],{"data":24656,"content":24657,"nodeType":87},{},[24658],{"data":24659,"marks":24660,"value":381,"nodeType":82},{},[],{"metadata":24662,"sys":24665,"fields":24670},{"tags":24663,"concepts":24664},[],[],{"space":24666,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24668,"publishedVersion":62,"revision":44,"locale":29},{"sys":24667},{"type":12,"linkType":13,"id":14},{"sys":24669},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24671},{"url":397,"details":24672,"fileName":403,"contentType":404},{"size":399,"image":24673},{"width":401,"height":402},{"sys":24675,"fields":24678},{"id":24676,"createdAt":24677},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":24679,"slug":24680,"articleIntro":24679,"category":24681},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[24682],{"metadata":24683,"sys":24686,"fields":24693},{"tags":24684,"concepts":24685},[],[],{"space":24687,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24689,"publishedVersion":353,"revision":62,"contentType":24691,"locale":29},{"sys":24688},{"type":12,"linkType":13,"id":14},{"sys":24690},{"id":21,"type":12,"linkType":22},{"sys":24692},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24694,"metaTitle":363,"metaDescription":364,"mainTitle":24695,"subtitle":382,"heroImage":24710,"ctaButton":405,"ctaLink":406},[362],{"data":24696,"content":24697,"nodeType":74},{},[24698,24704],{"data":24699,"content":24700,"nodeType":78},{},[24701],{"data":24702,"marks":24703,"value":374,"nodeType":82},{},[],{"data":24705,"content":24706,"nodeType":87},{},[24707],{"data":24708,"marks":24709,"value":381,"nodeType":82},{},[],{"metadata":24711,"sys":24714,"fields":24719},{"tags":24712,"concepts":24713},[],[],{"space":24715,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24717,"publishedVersion":62,"revision":44,"locale":29},{"sys":24716},{"type":12,"linkType":13,"id":14},{"sys":24718},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24720},{"url":397,"details":24721,"fileName":403,"contentType":404},{"size":399,"image":24722},{"width":401,"height":402},{"sys":24724,"fields":24727},{"id":24725,"createdAt":24726},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":24728,"slug":24729,"articleIntro":-1,"category":24730},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[24731],{"metadata":24732,"sys":24735,"fields":24742},{"tags":24733,"concepts":24734},[],[],{"space":24736,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24738,"publishedVersion":353,"revision":62,"contentType":24740,"locale":29},{"sys":24737},{"type":12,"linkType":13,"id":14},{"sys":24739},{"id":21,"type":12,"linkType":22},{"sys":24741},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24743,"metaTitle":363,"metaDescription":364,"mainTitle":24744,"subtitle":382,"heroImage":24759,"ctaButton":405,"ctaLink":406},[362],{"data":24745,"content":24746,"nodeType":74},{},[24747,24753],{"data":24748,"content":24749,"nodeType":78},{},[24750],{"data":24751,"marks":24752,"value":374,"nodeType":82},{},[],{"data":24754,"content":24755,"nodeType":87},{},[24756],{"data":24757,"marks":24758,"value":381,"nodeType":82},{},[],{"metadata":24760,"sys":24763,"fields":24768},{"tags":24761,"concepts":24762},[],[],{"space":24764,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24766,"publishedVersion":62,"revision":44,"locale":29},{"sys":24765},{"type":12,"linkType":13,"id":14},{"sys":24767},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24769},{"url":397,"details":24770,"fileName":403,"contentType":404},{"size":399,"image":24771},{"width":401,"height":402},{"sys":24773,"fields":24776},{"id":24774,"createdAt":24775},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":24777,"slug":24778,"articleIntro":-1,"category":24779},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[24780],{"metadata":24781,"sys":24784,"fields":24791},{"tags":24782,"concepts":24783},[],[],{"space":24785,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24787,"publishedVersion":353,"revision":62,"contentType":24789,"locale":29},{"sys":24786},{"type":12,"linkType":13,"id":14},{"sys":24788},{"id":21,"type":12,"linkType":22},{"sys":24790},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24792,"metaTitle":363,"metaDescription":364,"mainTitle":24793,"subtitle":382,"heroImage":24808,"ctaButton":405,"ctaLink":406},[362],{"data":24794,"content":24795,"nodeType":74},{},[24796,24802],{"data":24797,"content":24798,"nodeType":78},{},[24799],{"data":24800,"marks":24801,"value":374,"nodeType":82},{},[],{"data":24803,"content":24804,"nodeType":87},{},[24805],{"data":24806,"marks":24807,"value":381,"nodeType":82},{},[],{"metadata":24809,"sys":24812,"fields":24817},{"tags":24810,"concepts":24811},[],[],{"space":24813,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24815,"publishedVersion":62,"revision":44,"locale":29},{"sys":24814},{"type":12,"linkType":13,"id":14},{"sys":24816},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24818},{"url":397,"details":24819,"fileName":403,"contentType":404},{"size":399,"image":24820},{"width":401,"height":402},{"sys":24822,"fields":24825},{"id":24823,"createdAt":24824},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":24826,"slug":24827,"articleIntro":24826,"category":24828},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[24829],{"metadata":24830,"sys":24833,"fields":24840},{"tags":24831,"concepts":24832},[],[],{"space":24834,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24836,"publishedVersion":353,"revision":62,"contentType":24838,"locale":29},{"sys":24835},{"type":12,"linkType":13,"id":14},{"sys":24837},{"id":21,"type":12,"linkType":22},{"sys":24839},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24841,"metaTitle":363,"metaDescription":364,"mainTitle":24842,"subtitle":382,"heroImage":24857,"ctaButton":405,"ctaLink":406},[362],{"data":24843,"content":24844,"nodeType":74},{},[24845,24851],{"data":24846,"content":24847,"nodeType":78},{},[24848],{"data":24849,"marks":24850,"value":374,"nodeType":82},{},[],{"data":24852,"content":24853,"nodeType":87},{},[24854],{"data":24855,"marks":24856,"value":381,"nodeType":82},{},[],{"metadata":24858,"sys":24861,"fields":24866},{"tags":24859,"concepts":24860},[],[],{"space":24862,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24864,"publishedVersion":62,"revision":44,"locale":29},{"sys":24863},{"type":12,"linkType":13,"id":14},{"sys":24865},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24867},{"url":397,"details":24868,"fileName":403,"contentType":404},{"size":399,"image":24869},{"width":401,"height":402},{"sys":24871,"fields":24874},{"id":24872,"createdAt":24873},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":24875,"slug":24876,"articleIntro":24875,"category":24877},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[24878],{"metadata":24879,"sys":24882,"fields":24889},{"tags":24880,"concepts":24881},[],[],{"space":24883,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24885,"publishedVersion":353,"revision":62,"contentType":24887,"locale":29},{"sys":24884},{"type":12,"linkType":13,"id":14},{"sys":24886},{"id":21,"type":12,"linkType":22},{"sys":24888},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24890,"metaTitle":363,"metaDescription":364,"mainTitle":24891,"subtitle":382,"heroImage":24906,"ctaButton":405,"ctaLink":406},[362],{"data":24892,"content":24893,"nodeType":74},{},[24894,24900],{"data":24895,"content":24896,"nodeType":78},{},[24897],{"data":24898,"marks":24899,"value":374,"nodeType":82},{},[],{"data":24901,"content":24902,"nodeType":87},{},[24903],{"data":24904,"marks":24905,"value":381,"nodeType":82},{},[],{"metadata":24907,"sys":24910,"fields":24915},{"tags":24908,"concepts":24909},[],[],{"space":24911,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24913,"publishedVersion":62,"revision":44,"locale":29},{"sys":24912},{"type":12,"linkType":13,"id":14},{"sys":24914},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24916},{"url":397,"details":24917,"fileName":403,"contentType":404},{"size":399,"image":24918},{"width":401,"height":402},{"sys":24920,"fields":24923},{"id":24921,"createdAt":24922},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":24924,"slug":24925,"articleIntro":-1,"category":24926},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[24927],{"metadata":24928,"sys":24931,"fields":24938},{"tags":24929,"concepts":24930},[],[],{"space":24932,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24934,"publishedVersion":353,"revision":62,"contentType":24936,"locale":29},{"sys":24933},{"type":12,"linkType":13,"id":14},{"sys":24935},{"id":21,"type":12,"linkType":22},{"sys":24937},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24939,"metaTitle":363,"metaDescription":364,"mainTitle":24940,"subtitle":382,"heroImage":24955,"ctaButton":405,"ctaLink":406},[362],{"data":24941,"content":24942,"nodeType":74},{},[24943,24949],{"data":24944,"content":24945,"nodeType":78},{},[24946],{"data":24947,"marks":24948,"value":374,"nodeType":82},{},[],{"data":24950,"content":24951,"nodeType":87},{},[24952],{"data":24953,"marks":24954,"value":381,"nodeType":82},{},[],{"metadata":24956,"sys":24959,"fields":24964},{"tags":24957,"concepts":24958},[],[],{"space":24960,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":24962,"publishedVersion":62,"revision":44,"locale":29},{"sys":24961},{"type":12,"linkType":13,"id":14},{"sys":24963},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":24965},{"url":397,"details":24966,"fileName":403,"contentType":404},{"size":399,"image":24967},{"width":401,"height":402},{"sys":24969,"fields":24972},{"id":24970,"createdAt":24971},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":24973,"slug":24974,"articleIntro":24973,"category":24975},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[24976],{"metadata":24977,"sys":24980,"fields":24987},{"tags":24978,"concepts":24979},[],[],{"space":24981,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":24983,"publishedVersion":353,"revision":62,"contentType":24985,"locale":29},{"sys":24982},{"type":12,"linkType":13,"id":14},{"sys":24984},{"id":21,"type":12,"linkType":22},{"sys":24986},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":24988,"metaTitle":363,"metaDescription":364,"mainTitle":24989,"subtitle":382,"heroImage":25004,"ctaButton":405,"ctaLink":406},[362],{"data":24990,"content":24991,"nodeType":74},{},[24992,24998],{"data":24993,"content":24994,"nodeType":78},{},[24995],{"data":24996,"marks":24997,"value":374,"nodeType":82},{},[],{"data":24999,"content":25000,"nodeType":87},{},[25001],{"data":25002,"marks":25003,"value":381,"nodeType":82},{},[],{"metadata":25005,"sys":25008,"fields":25013},{"tags":25006,"concepts":25007},[],[],{"space":25009,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25011,"publishedVersion":62,"revision":44,"locale":29},{"sys":25010},{"type":12,"linkType":13,"id":14},{"sys":25012},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25014},{"url":397,"details":25015,"fileName":403,"contentType":404},{"size":399,"image":25016},{"width":401,"height":402},{"sys":25018,"fields":25020},{"id":25019,"createdAt":24283},"1gL1TVBdSVq2maqsnWjSUW",{"title":25021,"slug":25022,"articleIntro":-1,"category":25023},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[25024],{"metadata":25025,"sys":25028,"fields":25035},{"tags":25026,"concepts":25027},[],[],{"space":25029,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25031,"publishedVersion":353,"revision":62,"contentType":25033,"locale":29},{"sys":25030},{"type":12,"linkType":13,"id":14},{"sys":25032},{"id":21,"type":12,"linkType":22},{"sys":25034},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25036,"metaTitle":363,"metaDescription":364,"mainTitle":25037,"subtitle":382,"heroImage":25052,"ctaButton":405,"ctaLink":406},[362],{"data":25038,"content":25039,"nodeType":74},{},[25040,25046],{"data":25041,"content":25042,"nodeType":78},{},[25043],{"data":25044,"marks":25045,"value":374,"nodeType":82},{},[],{"data":25047,"content":25048,"nodeType":87},{},[25049],{"data":25050,"marks":25051,"value":381,"nodeType":82},{},[],{"metadata":25053,"sys":25056,"fields":25061},{"tags":25054,"concepts":25055},[],[],{"space":25057,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25059,"publishedVersion":62,"revision":44,"locale":29},{"sys":25058},{"type":12,"linkType":13,"id":14},{"sys":25060},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25062},{"url":397,"details":25063,"fileName":403,"contentType":404},{"size":399,"image":25064},{"width":401,"height":402},{"sys":25066,"fields":25069},{"id":25067,"createdAt":25068},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":25070,"slug":25071,"articleIntro":25070,"category":25072},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[25073],{"metadata":25074,"sys":25077,"fields":25084},{"tags":25075,"concepts":25076},[],[],{"space":25078,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25080,"publishedVersion":353,"revision":62,"contentType":25082,"locale":29},{"sys":25079},{"type":12,"linkType":13,"id":14},{"sys":25081},{"id":21,"type":12,"linkType":22},{"sys":25083},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25085,"metaTitle":363,"metaDescription":364,"mainTitle":25086,"subtitle":382,"heroImage":25101,"ctaButton":405,"ctaLink":406},[362],{"data":25087,"content":25088,"nodeType":74},{},[25089,25095],{"data":25090,"content":25091,"nodeType":78},{},[25092],{"data":25093,"marks":25094,"value":374,"nodeType":82},{},[],{"data":25096,"content":25097,"nodeType":87},{},[25098],{"data":25099,"marks":25100,"value":381,"nodeType":82},{},[],{"metadata":25102,"sys":25105,"fields":25110},{"tags":25103,"concepts":25104},[],[],{"space":25106,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25108,"publishedVersion":62,"revision":44,"locale":29},{"sys":25107},{"type":12,"linkType":13,"id":14},{"sys":25109},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25111},{"url":397,"details":25112,"fileName":403,"contentType":404},{"size":399,"image":25113},{"width":401,"height":402},{"sys":25115,"fields":25118},{"id":25116,"createdAt":25117},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":25119,"slug":25120,"articleIntro":25119,"category":25121},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[25122],{"metadata":25123,"sys":25126,"fields":25133},{"tags":25124,"concepts":25125},[],[],{"space":25127,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25129,"publishedVersion":353,"revision":62,"contentType":25131,"locale":29},{"sys":25128},{"type":12,"linkType":13,"id":14},{"sys":25130},{"id":21,"type":12,"linkType":22},{"sys":25132},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25134,"metaTitle":363,"metaDescription":364,"mainTitle":25135,"subtitle":382,"heroImage":25150,"ctaButton":405,"ctaLink":406},[362],{"data":25136,"content":25137,"nodeType":74},{},[25138,25144],{"data":25139,"content":25140,"nodeType":78},{},[25141],{"data":25142,"marks":25143,"value":374,"nodeType":82},{},[],{"data":25145,"content":25146,"nodeType":87},{},[25147],{"data":25148,"marks":25149,"value":381,"nodeType":82},{},[],{"metadata":25151,"sys":25154,"fields":25159},{"tags":25152,"concepts":25153},[],[],{"space":25155,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25157,"publishedVersion":62,"revision":44,"locale":29},{"sys":25156},{"type":12,"linkType":13,"id":14},{"sys":25158},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25160},{"url":397,"details":25161,"fileName":403,"contentType":404},{"size":399,"image":25162},{"width":401,"height":402},{"sys":25164,"fields":25167},{"id":25165,"createdAt":25166},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":25168,"slug":25169,"articleIntro":25168,"category":25170},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[25171],{"metadata":25172,"sys":25175,"fields":25182},{"tags":25173,"concepts":25174},[],[],{"space":25176,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25178,"publishedVersion":353,"revision":62,"contentType":25180,"locale":29},{"sys":25177},{"type":12,"linkType":13,"id":14},{"sys":25179},{"id":21,"type":12,"linkType":22},{"sys":25181},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25183,"metaTitle":363,"metaDescription":364,"mainTitle":25184,"subtitle":382,"heroImage":25199,"ctaButton":405,"ctaLink":406},[362],{"data":25185,"content":25186,"nodeType":74},{},[25187,25193],{"data":25188,"content":25189,"nodeType":78},{},[25190],{"data":25191,"marks":25192,"value":374,"nodeType":82},{},[],{"data":25194,"content":25195,"nodeType":87},{},[25196],{"data":25197,"marks":25198,"value":381,"nodeType":82},{},[],{"metadata":25200,"sys":25203,"fields":25208},{"tags":25201,"concepts":25202},[],[],{"space":25204,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25206,"publishedVersion":62,"revision":44,"locale":29},{"sys":25205},{"type":12,"linkType":13,"id":14},{"sys":25207},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25209},{"url":397,"details":25210,"fileName":403,"contentType":404},{"size":399,"image":25211},{"width":401,"height":402},{"sys":25213,"fields":25216},{"id":25214,"createdAt":25215},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":25217,"slug":25218,"articleIntro":25217,"category":25219},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[25220],{"metadata":25221,"sys":25224,"fields":25231},{"tags":25222,"concepts":25223},[],[],{"space":25225,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25227,"publishedVersion":353,"revision":62,"contentType":25229,"locale":29},{"sys":25226},{"type":12,"linkType":13,"id":14},{"sys":25228},{"id":21,"type":12,"linkType":22},{"sys":25230},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25232,"metaTitle":363,"metaDescription":364,"mainTitle":25233,"subtitle":382,"heroImage":25248,"ctaButton":405,"ctaLink":406},[362],{"data":25234,"content":25235,"nodeType":74},{},[25236,25242],{"data":25237,"content":25238,"nodeType":78},{},[25239],{"data":25240,"marks":25241,"value":374,"nodeType":82},{},[],{"data":25243,"content":25244,"nodeType":87},{},[25245],{"data":25246,"marks":25247,"value":381,"nodeType":82},{},[],{"metadata":25249,"sys":25252,"fields":25257},{"tags":25250,"concepts":25251},[],[],{"space":25253,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25255,"publishedVersion":62,"revision":44,"locale":29},{"sys":25254},{"type":12,"linkType":13,"id":14},{"sys":25256},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25258},{"url":397,"details":25259,"fileName":403,"contentType":404},{"size":399,"image":25260},{"width":401,"height":402},{"sys":25262,"fields":25265},{"id":25263,"createdAt":25264},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":25266,"slug":25267,"articleIntro":25266,"category":25268},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[25269],{"metadata":25270,"sys":25273,"fields":25280},{"tags":25271,"concepts":25272},[],[],{"space":25274,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25276,"publishedVersion":353,"revision":62,"contentType":25278,"locale":29},{"sys":25275},{"type":12,"linkType":13,"id":14},{"sys":25277},{"id":21,"type":12,"linkType":22},{"sys":25279},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25281,"metaTitle":363,"metaDescription":364,"mainTitle":25282,"subtitle":382,"heroImage":25297,"ctaButton":405,"ctaLink":406},[362],{"data":25283,"content":25284,"nodeType":74},{},[25285,25291],{"data":25286,"content":25287,"nodeType":78},{},[25288],{"data":25289,"marks":25290,"value":374,"nodeType":82},{},[],{"data":25292,"content":25293,"nodeType":87},{},[25294],{"data":25295,"marks":25296,"value":381,"nodeType":82},{},[],{"metadata":25298,"sys":25301,"fields":25306},{"tags":25299,"concepts":25300},[],[],{"space":25302,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25304,"publishedVersion":62,"revision":44,"locale":29},{"sys":25303},{"type":12,"linkType":13,"id":14},{"sys":25305},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25307},{"url":397,"details":25308,"fileName":403,"contentType":404},{"size":399,"image":25309},{"width":401,"height":402},{"sys":25311,"fields":25314},{"id":25312,"createdAt":25313},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":25315,"slug":25316,"articleIntro":25315,"category":25317},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[25318],{"metadata":25319,"sys":25322,"fields":25329},{"tags":25320,"concepts":25321},[],[],{"space":25323,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25325,"publishedVersion":353,"revision":62,"contentType":25327,"locale":29},{"sys":25324},{"type":12,"linkType":13,"id":14},{"sys":25326},{"id":21,"type":12,"linkType":22},{"sys":25328},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25330,"metaTitle":363,"metaDescription":364,"mainTitle":25331,"subtitle":382,"heroImage":25346,"ctaButton":405,"ctaLink":406},[362],{"data":25332,"content":25333,"nodeType":74},{},[25334,25340],{"data":25335,"content":25336,"nodeType":78},{},[25337],{"data":25338,"marks":25339,"value":374,"nodeType":82},{},[],{"data":25341,"content":25342,"nodeType":87},{},[25343],{"data":25344,"marks":25345,"value":381,"nodeType":82},{},[],{"metadata":25347,"sys":25350,"fields":25355},{"tags":25348,"concepts":25349},[],[],{"space":25351,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25353,"publishedVersion":62,"revision":44,"locale":29},{"sys":25352},{"type":12,"linkType":13,"id":14},{"sys":25354},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25356},{"url":397,"details":25357,"fileName":403,"contentType":404},{"size":399,"image":25358},{"width":401,"height":402},{"sys":25360,"fields":25363},{"id":25361,"createdAt":25362},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":25364,"slug":25365,"articleIntro":25364,"category":25366},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[25367],{"metadata":25368,"sys":25371,"fields":25378},{"tags":25369,"concepts":25370},[],[],{"space":25372,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25374,"publishedVersion":353,"revision":62,"contentType":25376,"locale":29},{"sys":25373},{"type":12,"linkType":13,"id":14},{"sys":25375},{"id":21,"type":12,"linkType":22},{"sys":25377},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25379,"metaTitle":363,"metaDescription":364,"mainTitle":25380,"subtitle":382,"heroImage":25395,"ctaButton":405,"ctaLink":406},[362],{"data":25381,"content":25382,"nodeType":74},{},[25383,25389],{"data":25384,"content":25385,"nodeType":78},{},[25386],{"data":25387,"marks":25388,"value":374,"nodeType":82},{},[],{"data":25390,"content":25391,"nodeType":87},{},[25392],{"data":25393,"marks":25394,"value":381,"nodeType":82},{},[],{"metadata":25396,"sys":25399,"fields":25404},{"tags":25397,"concepts":25398},[],[],{"space":25400,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25402,"publishedVersion":62,"revision":44,"locale":29},{"sys":25401},{"type":12,"linkType":13,"id":14},{"sys":25403},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25405},{"url":397,"details":25406,"fileName":403,"contentType":404},{"size":399,"image":25407},{"width":401,"height":402},{"sys":25409,"fields":25412},{"id":25410,"createdAt":25411},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":25413,"slug":25414,"articleIntro":-1,"category":25415},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[25416],{"metadata":25417,"sys":25420,"fields":25427},{"tags":25418,"concepts":25419},[],[],{"space":25421,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25423,"publishedVersion":353,"revision":62,"contentType":25425,"locale":29},{"sys":25422},{"type":12,"linkType":13,"id":14},{"sys":25424},{"id":21,"type":12,"linkType":22},{"sys":25426},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25428,"metaTitle":363,"metaDescription":364,"mainTitle":25429,"subtitle":382,"heroImage":25444,"ctaButton":405,"ctaLink":406},[362],{"data":25430,"content":25431,"nodeType":74},{},[25432,25438],{"data":25433,"content":25434,"nodeType":78},{},[25435],{"data":25436,"marks":25437,"value":374,"nodeType":82},{},[],{"data":25439,"content":25440,"nodeType":87},{},[25441],{"data":25442,"marks":25443,"value":381,"nodeType":82},{},[],{"metadata":25445,"sys":25448,"fields":25453},{"tags":25446,"concepts":25447},[],[],{"space":25449,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25451,"publishedVersion":62,"revision":44,"locale":29},{"sys":25450},{"type":12,"linkType":13,"id":14},{"sys":25452},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25454},{"url":397,"details":25455,"fileName":403,"contentType":404},{"size":399,"image":25456},{"width":401,"height":402},{"sys":25458,"fields":25461},{"id":25459,"createdAt":25460},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":25462,"slug":25463,"articleIntro":-1,"category":25464},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[25465],{"metadata":25466,"sys":25469,"fields":25476},{"tags":25467,"concepts":25468},[],[],{"space":25470,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25472,"publishedVersion":353,"revision":62,"contentType":25474,"locale":29},{"sys":25471},{"type":12,"linkType":13,"id":14},{"sys":25473},{"id":21,"type":12,"linkType":22},{"sys":25475},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25477,"metaTitle":363,"metaDescription":364,"mainTitle":25478,"subtitle":382,"heroImage":25493,"ctaButton":405,"ctaLink":406},[362],{"data":25479,"content":25480,"nodeType":74},{},[25481,25487],{"data":25482,"content":25483,"nodeType":78},{},[25484],{"data":25485,"marks":25486,"value":374,"nodeType":82},{},[],{"data":25488,"content":25489,"nodeType":87},{},[25490],{"data":25491,"marks":25492,"value":381,"nodeType":82},{},[],{"metadata":25494,"sys":25497,"fields":25502},{"tags":25495,"concepts":25496},[],[],{"space":25498,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25500,"publishedVersion":62,"revision":44,"locale":29},{"sys":25499},{"type":12,"linkType":13,"id":14},{"sys":25501},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25503},{"url":397,"details":25504,"fileName":403,"contentType":404},{"size":399,"image":25505},{"width":401,"height":402},{"sys":25507,"fields":25510},{"id":25508,"createdAt":25509},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25511,"slug":25512,"articleIntro":25511,"category":25513},"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",[25514],{"metadata":25515,"sys":25518,"fields":25525},{"tags":25516,"concepts":25517},[],[],{"space":25519,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25521,"publishedVersion":353,"revision":62,"contentType":25523,"locale":29},{"sys":25520},{"type":12,"linkType":13,"id":14},{"sys":25522},{"id":21,"type":12,"linkType":22},{"sys":25524},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25526,"metaTitle":363,"metaDescription":364,"mainTitle":25527,"subtitle":382,"heroImage":25542,"ctaButton":405,"ctaLink":406},[362],{"data":25528,"content":25529,"nodeType":74},{},[25530,25536],{"data":25531,"content":25532,"nodeType":78},{},[25533],{"data":25534,"marks":25535,"value":374,"nodeType":82},{},[],{"data":25537,"content":25538,"nodeType":87},{},[25539],{"data":25540,"marks":25541,"value":381,"nodeType":82},{},[],{"metadata":25543,"sys":25546,"fields":25551},{"tags":25544,"concepts":25545},[],[],{"space":25547,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25549,"publishedVersion":62,"revision":44,"locale":29},{"sys":25548},{"type":12,"linkType":13,"id":14},{"sys":25550},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25552},{"url":397,"details":25553,"fileName":403,"contentType":404},{"size":399,"image":25554},{"width":401,"height":402},{"sys":25556,"fields":25559},{"id":25557,"createdAt":25558},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":25560,"slug":25561,"articleIntro":-1,"category":25562},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[25563],{"metadata":25564,"sys":25567,"fields":25574},{"tags":25565,"concepts":25566},[],[],{"space":25568,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25570,"publishedVersion":353,"revision":62,"contentType":25572,"locale":29},{"sys":25569},{"type":12,"linkType":13,"id":14},{"sys":25571},{"id":21,"type":12,"linkType":22},{"sys":25573},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25575,"metaTitle":363,"metaDescription":364,"mainTitle":25576,"subtitle":382,"heroImage":25591,"ctaButton":405,"ctaLink":406},[362],{"data":25577,"content":25578,"nodeType":74},{},[25579,25585],{"data":25580,"content":25581,"nodeType":78},{},[25582],{"data":25583,"marks":25584,"value":374,"nodeType":82},{},[],{"data":25586,"content":25587,"nodeType":87},{},[25588],{"data":25589,"marks":25590,"value":381,"nodeType":82},{},[],{"metadata":25592,"sys":25595,"fields":25600},{"tags":25593,"concepts":25594},[],[],{"space":25596,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25598,"publishedVersion":62,"revision":44,"locale":29},{"sys":25597},{"type":12,"linkType":13,"id":14},{"sys":25599},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25601},{"url":397,"details":25602,"fileName":403,"contentType":404},{"size":399,"image":25603},{"width":401,"height":402},{"sys":25605,"fields":25608},{"id":25606,"createdAt":25607},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":25609,"slug":25610,"articleIntro":-1,"category":25611},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[25612],{"metadata":25613,"sys":25616,"fields":25623},{"tags":25614,"concepts":25615},[],[],{"space":25617,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25619,"publishedVersion":353,"revision":62,"contentType":25621,"locale":29},{"sys":25618},{"type":12,"linkType":13,"id":14},{"sys":25620},{"id":21,"type":12,"linkType":22},{"sys":25622},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25624,"metaTitle":363,"metaDescription":364,"mainTitle":25625,"subtitle":382,"heroImage":25640,"ctaButton":405,"ctaLink":406},[362],{"data":25626,"content":25627,"nodeType":74},{},[25628,25634],{"data":25629,"content":25630,"nodeType":78},{},[25631],{"data":25632,"marks":25633,"value":374,"nodeType":82},{},[],{"data":25635,"content":25636,"nodeType":87},{},[25637],{"data":25638,"marks":25639,"value":381,"nodeType":82},{},[],{"metadata":25641,"sys":25644,"fields":25649},{"tags":25642,"concepts":25643},[],[],{"space":25645,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25647,"publishedVersion":62,"revision":44,"locale":29},{"sys":25646},{"type":12,"linkType":13,"id":14},{"sys":25648},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25650},{"url":397,"details":25651,"fileName":403,"contentType":404},{"size":399,"image":25652},{"width":401,"height":402},{"sys":25654,"fields":25657},{"id":25655,"createdAt":25656},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":25658,"slug":25659,"articleIntro":25658,"category":25660},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[25661],{"metadata":25662,"sys":25665,"fields":25672},{"tags":25663,"concepts":25664},[],[],{"space":25666,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25668,"publishedVersion":353,"revision":62,"contentType":25670,"locale":29},{"sys":25667},{"type":12,"linkType":13,"id":14},{"sys":25669},{"id":21,"type":12,"linkType":22},{"sys":25671},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25673,"metaTitle":363,"metaDescription":364,"mainTitle":25674,"subtitle":382,"heroImage":25689,"ctaButton":405,"ctaLink":406},[362],{"data":25675,"content":25676,"nodeType":74},{},[25677,25683],{"data":25678,"content":25679,"nodeType":78},{},[25680],{"data":25681,"marks":25682,"value":374,"nodeType":82},{},[],{"data":25684,"content":25685,"nodeType":87},{},[25686],{"data":25687,"marks":25688,"value":381,"nodeType":82},{},[],{"metadata":25690,"sys":25693,"fields":25698},{"tags":25691,"concepts":25692},[],[],{"space":25694,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25696,"publishedVersion":62,"revision":44,"locale":29},{"sys":25695},{"type":12,"linkType":13,"id":14},{"sys":25697},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25699},{"url":397,"details":25700,"fileName":403,"contentType":404},{"size":399,"image":25701},{"width":401,"height":402},{"sys":25703,"fields":25706},{"id":25704,"createdAt":25705},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":25707,"slug":25708,"articleIntro":25707,"category":25709},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[25710],{"metadata":25711,"sys":25714,"fields":25721},{"tags":25712,"concepts":25713},[],[],{"space":25715,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25717,"publishedVersion":353,"revision":62,"contentType":25719,"locale":29},{"sys":25716},{"type":12,"linkType":13,"id":14},{"sys":25718},{"id":21,"type":12,"linkType":22},{"sys":25720},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25722,"metaTitle":363,"metaDescription":364,"mainTitle":25723,"subtitle":382,"heroImage":25738,"ctaButton":405,"ctaLink":406},[362],{"data":25724,"content":25725,"nodeType":74},{},[25726,25732],{"data":25727,"content":25728,"nodeType":78},{},[25729],{"data":25730,"marks":25731,"value":374,"nodeType":82},{},[],{"data":25733,"content":25734,"nodeType":87},{},[25735],{"data":25736,"marks":25737,"value":381,"nodeType":82},{},[],{"metadata":25739,"sys":25742,"fields":25747},{"tags":25740,"concepts":25741},[],[],{"space":25743,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25745,"publishedVersion":62,"revision":44,"locale":29},{"sys":25744},{"type":12,"linkType":13,"id":14},{"sys":25746},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25748},{"url":397,"details":25749,"fileName":403,"contentType":404},{"size":399,"image":25750},{"width":401,"height":402},{"sys":25752,"fields":25755},{"id":25753,"createdAt":25754},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":25756,"slug":25757,"articleIntro":25756,"category":25758},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[25759],{"metadata":25760,"sys":25763,"fields":25770},{"tags":25761,"concepts":25762},[],[],{"space":25764,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25766,"publishedVersion":353,"revision":62,"contentType":25768,"locale":29},{"sys":25765},{"type":12,"linkType":13,"id":14},{"sys":25767},{"id":21,"type":12,"linkType":22},{"sys":25769},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25771,"metaTitle":363,"metaDescription":364,"mainTitle":25772,"subtitle":382,"heroImage":25787,"ctaButton":405,"ctaLink":406},[362],{"data":25773,"content":25774,"nodeType":74},{},[25775,25781],{"data":25776,"content":25777,"nodeType":78},{},[25778],{"data":25779,"marks":25780,"value":374,"nodeType":82},{},[],{"data":25782,"content":25783,"nodeType":87},{},[25784],{"data":25785,"marks":25786,"value":381,"nodeType":82},{},[],{"metadata":25788,"sys":25791,"fields":25796},{"tags":25789,"concepts":25790},[],[],{"space":25792,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25794,"publishedVersion":62,"revision":44,"locale":29},{"sys":25793},{"type":12,"linkType":13,"id":14},{"sys":25795},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25797},{"url":397,"details":25798,"fileName":403,"contentType":404},{"size":399,"image":25799},{"width":401,"height":402},{"sys":25801,"fields":25804},{"id":25802,"createdAt":25803},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":25805,"slug":25806,"articleIntro":-1,"category":25807},"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",[25808],{"metadata":25809,"sys":25812,"fields":25819},{"tags":25810,"concepts":25811},[],[],{"space":25813,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25815,"publishedVersion":353,"revision":62,"contentType":25817,"locale":29},{"sys":25814},{"type":12,"linkType":13,"id":14},{"sys":25816},{"id":21,"type":12,"linkType":22},{"sys":25818},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25820,"metaTitle":363,"metaDescription":364,"mainTitle":25821,"subtitle":382,"heroImage":25836,"ctaButton":405,"ctaLink":406},[362],{"data":25822,"content":25823,"nodeType":74},{},[25824,25830],{"data":25825,"content":25826,"nodeType":78},{},[25827],{"data":25828,"marks":25829,"value":374,"nodeType":82},{},[],{"data":25831,"content":25832,"nodeType":87},{},[25833],{"data":25834,"marks":25835,"value":381,"nodeType":82},{},[],{"metadata":25837,"sys":25840,"fields":25845},{"tags":25838,"concepts":25839},[],[],{"space":25841,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25843,"publishedVersion":62,"revision":44,"locale":29},{"sys":25842},{"type":12,"linkType":13,"id":14},{"sys":25844},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25846},{"url":397,"details":25847,"fileName":403,"contentType":404},{"size":399,"image":25848},{"width":401,"height":402},{"sys":25850,"fields":25853},{"id":25851,"createdAt":25852},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":25854,"slug":25855,"articleIntro":25854,"category":25856},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[25857],{"metadata":25858,"sys":25861,"fields":25868},{"tags":25859,"concepts":25860},[],[],{"space":25862,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25864,"publishedVersion":353,"revision":62,"contentType":25866,"locale":29},{"sys":25863},{"type":12,"linkType":13,"id":14},{"sys":25865},{"id":21,"type":12,"linkType":22},{"sys":25867},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25869,"metaTitle":363,"metaDescription":364,"mainTitle":25870,"subtitle":382,"heroImage":25885,"ctaButton":405,"ctaLink":406},[362],{"data":25871,"content":25872,"nodeType":74},{},[25873,25879],{"data":25874,"content":25875,"nodeType":78},{},[25876],{"data":25877,"marks":25878,"value":374,"nodeType":82},{},[],{"data":25880,"content":25881,"nodeType":87},{},[25882],{"data":25883,"marks":25884,"value":381,"nodeType":82},{},[],{"metadata":25886,"sys":25889,"fields":25894},{"tags":25887,"concepts":25888},[],[],{"space":25890,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25892,"publishedVersion":62,"revision":44,"locale":29},{"sys":25891},{"type":12,"linkType":13,"id":14},{"sys":25893},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25895},{"url":397,"details":25896,"fileName":403,"contentType":404},{"size":399,"image":25897},{"width":401,"height":402},{"sys":25899,"fields":25902},{"id":25900,"createdAt":25901},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":25903,"slug":25904,"articleIntro":25903,"category":25905},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[25906],{"metadata":25907,"sys":25910,"fields":25917},{"tags":25908,"concepts":25909},[],[],{"space":25911,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25913,"publishedVersion":353,"revision":62,"contentType":25915,"locale":29},{"sys":25912},{"type":12,"linkType":13,"id":14},{"sys":25914},{"id":21,"type":12,"linkType":22},{"sys":25916},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25918,"metaTitle":363,"metaDescription":364,"mainTitle":25919,"subtitle":382,"heroImage":25934,"ctaButton":405,"ctaLink":406},[362],{"data":25920,"content":25921,"nodeType":74},{},[25922,25928],{"data":25923,"content":25924,"nodeType":78},{},[25925],{"data":25926,"marks":25927,"value":374,"nodeType":82},{},[],{"data":25929,"content":25930,"nodeType":87},{},[25931],{"data":25932,"marks":25933,"value":381,"nodeType":82},{},[],{"metadata":25935,"sys":25938,"fields":25943},{"tags":25936,"concepts":25937},[],[],{"space":25939,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25941,"publishedVersion":62,"revision":44,"locale":29},{"sys":25940},{"type":12,"linkType":13,"id":14},{"sys":25942},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25944},{"url":397,"details":25945,"fileName":403,"contentType":404},{"size":399,"image":25946},{"width":401,"height":402},{"sys":25948,"fields":25951},{"id":25949,"createdAt":25950},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":25952,"slug":25953,"articleIntro":25952,"category":25954},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[25955],{"metadata":25956,"sys":25959,"fields":25966},{"tags":25957,"concepts":25958},[],[],{"space":25960,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":25962,"publishedVersion":353,"revision":62,"contentType":25964,"locale":29},{"sys":25961},{"type":12,"linkType":13,"id":14},{"sys":25963},{"id":21,"type":12,"linkType":22},{"sys":25965},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":25967,"metaTitle":363,"metaDescription":364,"mainTitle":25968,"subtitle":382,"heroImage":25983,"ctaButton":405,"ctaLink":406},[362],{"data":25969,"content":25970,"nodeType":74},{},[25971,25977],{"data":25972,"content":25973,"nodeType":78},{},[25974],{"data":25975,"marks":25976,"value":374,"nodeType":82},{},[],{"data":25978,"content":25979,"nodeType":87},{},[25980],{"data":25981,"marks":25982,"value":381,"nodeType":82},{},[],{"metadata":25984,"sys":25987,"fields":25992},{"tags":25985,"concepts":25986},[],[],{"space":25988,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":25990,"publishedVersion":62,"revision":44,"locale":29},{"sys":25989},{"type":12,"linkType":13,"id":14},{"sys":25991},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":25993},{"url":397,"details":25994,"fileName":403,"contentType":404},{"size":399,"image":25995},{"width":401,"height":402},{"sys":25997,"fields":26000},{"id":25998,"createdAt":25999},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":26001,"slug":26002,"articleIntro":26001,"category":26003},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[26004],{"metadata":26005,"sys":26008,"fields":26015},{"tags":26006,"concepts":26007},[],[],{"space":26009,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26011,"publishedVersion":353,"revision":62,"contentType":26013,"locale":29},{"sys":26010},{"type":12,"linkType":13,"id":14},{"sys":26012},{"id":21,"type":12,"linkType":22},{"sys":26014},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26016,"metaTitle":363,"metaDescription":364,"mainTitle":26017,"subtitle":382,"heroImage":26032,"ctaButton":405,"ctaLink":406},[362],{"data":26018,"content":26019,"nodeType":74},{},[26020,26026],{"data":26021,"content":26022,"nodeType":78},{},[26023],{"data":26024,"marks":26025,"value":374,"nodeType":82},{},[],{"data":26027,"content":26028,"nodeType":87},{},[26029],{"data":26030,"marks":26031,"value":381,"nodeType":82},{},[],{"metadata":26033,"sys":26036,"fields":26041},{"tags":26034,"concepts":26035},[],[],{"space":26037,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26039,"publishedVersion":62,"revision":44,"locale":29},{"sys":26038},{"type":12,"linkType":13,"id":14},{"sys":26040},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26042},{"url":397,"details":26043,"fileName":403,"contentType":404},{"size":399,"image":26044},{"width":401,"height":402},{"sys":26046,"fields":26049},{"id":26047,"createdAt":26048},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":26050,"slug":26051,"articleIntro":-1,"category":26052},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[26053],{"metadata":26054,"sys":26057,"fields":26064},{"tags":26055,"concepts":26056},[],[],{"space":26058,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26060,"publishedVersion":353,"revision":62,"contentType":26062,"locale":29},{"sys":26059},{"type":12,"linkType":13,"id":14},{"sys":26061},{"id":21,"type":12,"linkType":22},{"sys":26063},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26065,"metaTitle":363,"metaDescription":364,"mainTitle":26066,"subtitle":382,"heroImage":26081,"ctaButton":405,"ctaLink":406},[362],{"data":26067,"content":26068,"nodeType":74},{},[26069,26075],{"data":26070,"content":26071,"nodeType":78},{},[26072],{"data":26073,"marks":26074,"value":374,"nodeType":82},{},[],{"data":26076,"content":26077,"nodeType":87},{},[26078],{"data":26079,"marks":26080,"value":381,"nodeType":82},{},[],{"metadata":26082,"sys":26085,"fields":26090},{"tags":26083,"concepts":26084},[],[],{"space":26086,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26088,"publishedVersion":62,"revision":44,"locale":29},{"sys":26087},{"type":12,"linkType":13,"id":14},{"sys":26089},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26091},{"url":397,"details":26092,"fileName":403,"contentType":404},{"size":399,"image":26093},{"width":401,"height":402},{"sys":26095,"fields":26098},{"id":26096,"createdAt":26097},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":26099,"slug":26100,"articleIntro":26099,"category":26101},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[26102],{"metadata":26103,"sys":26106,"fields":26113},{"tags":26104,"concepts":26105},[],[],{"space":26107,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26109,"publishedVersion":353,"revision":62,"contentType":26111,"locale":29},{"sys":26108},{"type":12,"linkType":13,"id":14},{"sys":26110},{"id":21,"type":12,"linkType":22},{"sys":26112},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26114,"metaTitle":363,"metaDescription":364,"mainTitle":26115,"subtitle":382,"heroImage":26130,"ctaButton":405,"ctaLink":406},[362],{"data":26116,"content":26117,"nodeType":74},{},[26118,26124],{"data":26119,"content":26120,"nodeType":78},{},[26121],{"data":26122,"marks":26123,"value":374,"nodeType":82},{},[],{"data":26125,"content":26126,"nodeType":87},{},[26127],{"data":26128,"marks":26129,"value":381,"nodeType":82},{},[],{"metadata":26131,"sys":26134,"fields":26139},{"tags":26132,"concepts":26133},[],[],{"space":26135,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26137,"publishedVersion":62,"revision":44,"locale":29},{"sys":26136},{"type":12,"linkType":13,"id":14},{"sys":26138},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26140},{"url":397,"details":26141,"fileName":403,"contentType":404},{"size":399,"image":26142},{"width":401,"height":402},{"sys":26144,"fields":26146},{"id":26145,"createdAt":3500},"6Cyiu2vRN9DinrNv9tFLZe",{"title":26147,"slug":26148,"articleIntro":26147,"category":26149},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[26150],{"metadata":26151,"sys":26154,"fields":26161},{"tags":26152,"concepts":26153},[],[],{"space":26155,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26157,"publishedVersion":353,"revision":62,"contentType":26159,"locale":29},{"sys":26156},{"type":12,"linkType":13,"id":14},{"sys":26158},{"id":21,"type":12,"linkType":22},{"sys":26160},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26162,"metaTitle":363,"metaDescription":364,"mainTitle":26163,"subtitle":382,"heroImage":26178,"ctaButton":405,"ctaLink":406},[362],{"data":26164,"content":26165,"nodeType":74},{},[26166,26172],{"data":26167,"content":26168,"nodeType":78},{},[26169],{"data":26170,"marks":26171,"value":374,"nodeType":82},{},[],{"data":26173,"content":26174,"nodeType":87},{},[26175],{"data":26176,"marks":26177,"value":381,"nodeType":82},{},[],{"metadata":26179,"sys":26182,"fields":26187},{"tags":26180,"concepts":26181},[],[],{"space":26183,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26185,"publishedVersion":62,"revision":44,"locale":29},{"sys":26184},{"type":12,"linkType":13,"id":14},{"sys":26186},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26188},{"url":397,"details":26189,"fileName":403,"contentType":404},{"size":399,"image":26190},{"width":401,"height":402},{"sys":26192,"fields":26195},{"id":26193,"createdAt":26194},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":26196,"slug":26197,"articleIntro":26198,"category":26199},"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.",[26200],{"metadata":26201,"sys":26204,"fields":26211},{"tags":26202,"concepts":26203},[],[],{"space":26205,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26207,"publishedVersion":353,"revision":62,"contentType":26209,"locale":29},{"sys":26206},{"type":12,"linkType":13,"id":14},{"sys":26208},{"id":21,"type":12,"linkType":22},{"sys":26210},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26212,"metaTitle":363,"metaDescription":364,"mainTitle":26213,"subtitle":382,"heroImage":26228,"ctaButton":405,"ctaLink":406},[362],{"data":26214,"content":26215,"nodeType":74},{},[26216,26222],{"data":26217,"content":26218,"nodeType":78},{},[26219],{"data":26220,"marks":26221,"value":374,"nodeType":82},{},[],{"data":26223,"content":26224,"nodeType":87},{},[26225],{"data":26226,"marks":26227,"value":381,"nodeType":82},{},[],{"metadata":26229,"sys":26232,"fields":26237},{"tags":26230,"concepts":26231},[],[],{"space":26233,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26235,"publishedVersion":62,"revision":44,"locale":29},{"sys":26234},{"type":12,"linkType":13,"id":14},{"sys":26236},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26238},{"url":397,"details":26239,"fileName":403,"contentType":404},{"size":399,"image":26240},{"width":401,"height":402},{"sys":26242,"fields":26245},{"id":26243,"createdAt":26244},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":26246,"slug":26247,"articleIntro":26246,"category":26248},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[26249],{"metadata":26250,"sys":26253,"fields":26260},{"tags":26251,"concepts":26252},[],[],{"space":26254,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26256,"publishedVersion":353,"revision":62,"contentType":26258,"locale":29},{"sys":26255},{"type":12,"linkType":13,"id":14},{"sys":26257},{"id":21,"type":12,"linkType":22},{"sys":26259},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26261,"metaTitle":363,"metaDescription":364,"mainTitle":26262,"subtitle":382,"heroImage":26277,"ctaButton":405,"ctaLink":406},[362],{"data":26263,"content":26264,"nodeType":74},{},[26265,26271],{"data":26266,"content":26267,"nodeType":78},{},[26268],{"data":26269,"marks":26270,"value":374,"nodeType":82},{},[],{"data":26272,"content":26273,"nodeType":87},{},[26274],{"data":26275,"marks":26276,"value":381,"nodeType":82},{},[],{"metadata":26278,"sys":26281,"fields":26286},{"tags":26279,"concepts":26280},[],[],{"space":26282,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26284,"publishedVersion":62,"revision":44,"locale":29},{"sys":26283},{"type":12,"linkType":13,"id":14},{"sys":26285},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26287},{"url":397,"details":26288,"fileName":403,"contentType":404},{"size":399,"image":26289},{"width":401,"height":402},{"sys":26291,"fields":26294},{"id":26292,"createdAt":26293},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":26295,"slug":26296,"articleIntro":26295,"category":26297},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[26298],{"metadata":26299,"sys":26302,"fields":26309},{"tags":26300,"concepts":26301},[],[],{"space":26303,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26305,"publishedVersion":353,"revision":62,"contentType":26307,"locale":29},{"sys":26304},{"type":12,"linkType":13,"id":14},{"sys":26306},{"id":21,"type":12,"linkType":22},{"sys":26308},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26310,"metaTitle":363,"metaDescription":364,"mainTitle":26311,"subtitle":382,"heroImage":26326,"ctaButton":405,"ctaLink":406},[362],{"data":26312,"content":26313,"nodeType":74},{},[26314,26320],{"data":26315,"content":26316,"nodeType":78},{},[26317],{"data":26318,"marks":26319,"value":374,"nodeType":82},{},[],{"data":26321,"content":26322,"nodeType":87},{},[26323],{"data":26324,"marks":26325,"value":381,"nodeType":82},{},[],{"metadata":26327,"sys":26330,"fields":26335},{"tags":26328,"concepts":26329},[],[],{"space":26331,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26333,"publishedVersion":62,"revision":44,"locale":29},{"sys":26332},{"type":12,"linkType":13,"id":14},{"sys":26334},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26336},{"url":397,"details":26337,"fileName":403,"contentType":404},{"size":399,"image":26338},{"width":401,"height":402},{"sys":26340,"fields":26343},{"id":26341,"createdAt":26342},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":26344,"slug":26345,"articleIntro":26344,"category":26346},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[26347],{"metadata":26348,"sys":26351,"fields":26358},{"tags":26349,"concepts":26350},[],[],{"space":26352,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26354,"publishedVersion":353,"revision":62,"contentType":26356,"locale":29},{"sys":26353},{"type":12,"linkType":13,"id":14},{"sys":26355},{"id":21,"type":12,"linkType":22},{"sys":26357},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26359,"metaTitle":363,"metaDescription":364,"mainTitle":26360,"subtitle":382,"heroImage":26375,"ctaButton":405,"ctaLink":406},[362],{"data":26361,"content":26362,"nodeType":74},{},[26363,26369],{"data":26364,"content":26365,"nodeType":78},{},[26366],{"data":26367,"marks":26368,"value":374,"nodeType":82},{},[],{"data":26370,"content":26371,"nodeType":87},{},[26372],{"data":26373,"marks":26374,"value":381,"nodeType":82},{},[],{"metadata":26376,"sys":26379,"fields":26384},{"tags":26377,"concepts":26378},[],[],{"space":26380,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26382,"publishedVersion":62,"revision":44,"locale":29},{"sys":26381},{"type":12,"linkType":13,"id":14},{"sys":26383},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26385},{"url":397,"details":26386,"fileName":403,"contentType":404},{"size":399,"image":26387},{"width":401,"height":402},{"sys":26389,"fields":26392},{"id":26390,"createdAt":26391},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":26393,"slug":26394,"articleIntro":26393,"category":26395},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[26396],{"metadata":26397,"sys":26400,"fields":26407},{"tags":26398,"concepts":26399},[],[],{"space":26401,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26403,"publishedVersion":353,"revision":62,"contentType":26405,"locale":29},{"sys":26402},{"type":12,"linkType":13,"id":14},{"sys":26404},{"id":21,"type":12,"linkType":22},{"sys":26406},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26408,"metaTitle":363,"metaDescription":364,"mainTitle":26409,"subtitle":382,"heroImage":26424,"ctaButton":405,"ctaLink":406},[362],{"data":26410,"content":26411,"nodeType":74},{},[26412,26418],{"data":26413,"content":26414,"nodeType":78},{},[26415],{"data":26416,"marks":26417,"value":374,"nodeType":82},{},[],{"data":26419,"content":26420,"nodeType":87},{},[26421],{"data":26422,"marks":26423,"value":381,"nodeType":82},{},[],{"metadata":26425,"sys":26428,"fields":26433},{"tags":26426,"concepts":26427},[],[],{"space":26429,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26431,"publishedVersion":62,"revision":44,"locale":29},{"sys":26430},{"type":12,"linkType":13,"id":14},{"sys":26432},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26434},{"url":397,"details":26435,"fileName":403,"contentType":404},{"size":399,"image":26436},{"width":401,"height":402},{"sys":26438,"fields":26441},{"id":26439,"createdAt":26440},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":26442,"slug":26443,"articleIntro":-1,"category":26444},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[26445],{"metadata":26446,"sys":26449,"fields":26456},{"tags":26447,"concepts":26448},[],[],{"space":26450,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26452,"publishedVersion":353,"revision":62,"contentType":26454,"locale":29},{"sys":26451},{"type":12,"linkType":13,"id":14},{"sys":26453},{"id":21,"type":12,"linkType":22},{"sys":26455},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26457,"metaTitle":363,"metaDescription":364,"mainTitle":26458,"subtitle":382,"heroImage":26473,"ctaButton":405,"ctaLink":406},[362],{"data":26459,"content":26460,"nodeType":74},{},[26461,26467],{"data":26462,"content":26463,"nodeType":78},{},[26464],{"data":26465,"marks":26466,"value":374,"nodeType":82},{},[],{"data":26468,"content":26469,"nodeType":87},{},[26470],{"data":26471,"marks":26472,"value":381,"nodeType":82},{},[],{"metadata":26474,"sys":26477,"fields":26482},{"tags":26475,"concepts":26476},[],[],{"space":26478,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26480,"publishedVersion":62,"revision":44,"locale":29},{"sys":26479},{"type":12,"linkType":13,"id":14},{"sys":26481},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26483},{"url":397,"details":26484,"fileName":403,"contentType":404},{"size":399,"image":26485},{"width":401,"height":402},{"sys":26487,"fields":26490},{"id":26488,"createdAt":26489},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":26491,"slug":26492,"articleIntro":26491,"category":26493},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[26494],{"metadata":26495,"sys":26498,"fields":26505},{"tags":26496,"concepts":26497},[],[],{"space":26499,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26501,"publishedVersion":353,"revision":62,"contentType":26503,"locale":29},{"sys":26500},{"type":12,"linkType":13,"id":14},{"sys":26502},{"id":21,"type":12,"linkType":22},{"sys":26504},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26506,"metaTitle":363,"metaDescription":364,"mainTitle":26507,"subtitle":382,"heroImage":26522,"ctaButton":405,"ctaLink":406},[362],{"data":26508,"content":26509,"nodeType":74},{},[26510,26516],{"data":26511,"content":26512,"nodeType":78},{},[26513],{"data":26514,"marks":26515,"value":374,"nodeType":82},{},[],{"data":26517,"content":26518,"nodeType":87},{},[26519],{"data":26520,"marks":26521,"value":381,"nodeType":82},{},[],{"metadata":26523,"sys":26526,"fields":26531},{"tags":26524,"concepts":26525},[],[],{"space":26527,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26529,"publishedVersion":62,"revision":44,"locale":29},{"sys":26528},{"type":12,"linkType":13,"id":14},{"sys":26530},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26532},{"url":397,"details":26533,"fileName":403,"contentType":404},{"size":399,"image":26534},{"width":401,"height":402},{"sys":26536,"fields":26539},{"id":26537,"createdAt":26538},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":26540,"slug":26541,"articleIntro":-1,"category":26542},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[26543],{"metadata":26544,"sys":26547,"fields":26554},{"tags":26545,"concepts":26546},[],[],{"space":26548,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26550,"publishedVersion":353,"revision":62,"contentType":26552,"locale":29},{"sys":26549},{"type":12,"linkType":13,"id":14},{"sys":26551},{"id":21,"type":12,"linkType":22},{"sys":26553},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26555,"metaTitle":363,"metaDescription":364,"mainTitle":26556,"subtitle":382,"heroImage":26571,"ctaButton":405,"ctaLink":406},[362],{"data":26557,"content":26558,"nodeType":74},{},[26559,26565],{"data":26560,"content":26561,"nodeType":78},{},[26562],{"data":26563,"marks":26564,"value":374,"nodeType":82},{},[],{"data":26566,"content":26567,"nodeType":87},{},[26568],{"data":26569,"marks":26570,"value":381,"nodeType":82},{},[],{"metadata":26572,"sys":26575,"fields":26580},{"tags":26573,"concepts":26574},[],[],{"space":26576,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26578,"publishedVersion":62,"revision":44,"locale":29},{"sys":26577},{"type":12,"linkType":13,"id":14},{"sys":26579},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26581},{"url":397,"details":26582,"fileName":403,"contentType":404},{"size":399,"image":26583},{"width":401,"height":402},{"sys":26585,"fields":26588},{"id":26586,"createdAt":26587},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":26589,"slug":26590,"articleIntro":26589,"category":26591},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[26592],{"metadata":26593,"sys":26596,"fields":26603},{"tags":26594,"concepts":26595},[],[],{"space":26597,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26599,"publishedVersion":353,"revision":62,"contentType":26601,"locale":29},{"sys":26598},{"type":12,"linkType":13,"id":14},{"sys":26600},{"id":21,"type":12,"linkType":22},{"sys":26602},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26604,"metaTitle":363,"metaDescription":364,"mainTitle":26605,"subtitle":382,"heroImage":26620,"ctaButton":405,"ctaLink":406},[362],{"data":26606,"content":26607,"nodeType":74},{},[26608,26614],{"data":26609,"content":26610,"nodeType":78},{},[26611],{"data":26612,"marks":26613,"value":374,"nodeType":82},{},[],{"data":26615,"content":26616,"nodeType":87},{},[26617],{"data":26618,"marks":26619,"value":381,"nodeType":82},{},[],{"metadata":26621,"sys":26624,"fields":26629},{"tags":26622,"concepts":26623},[],[],{"space":26625,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26627,"publishedVersion":62,"revision":44,"locale":29},{"sys":26626},{"type":12,"linkType":13,"id":14},{"sys":26628},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26630},{"url":397,"details":26631,"fileName":403,"contentType":404},{"size":399,"image":26632},{"width":401,"height":402},{"sys":26634,"fields":26637},{"id":26635,"createdAt":26636},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":26638,"slug":26639,"articleIntro":26638,"category":26640},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[26641],{"metadata":26642,"sys":26645,"fields":26652},{"tags":26643,"concepts":26644},[],[],{"space":26646,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26648,"publishedVersion":353,"revision":62,"contentType":26650,"locale":29},{"sys":26647},{"type":12,"linkType":13,"id":14},{"sys":26649},{"id":21,"type":12,"linkType":22},{"sys":26651},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26653,"metaTitle":363,"metaDescription":364,"mainTitle":26654,"subtitle":382,"heroImage":26669,"ctaButton":405,"ctaLink":406},[362],{"data":26655,"content":26656,"nodeType":74},{},[26657,26663],{"data":26658,"content":26659,"nodeType":78},{},[26660],{"data":26661,"marks":26662,"value":374,"nodeType":82},{},[],{"data":26664,"content":26665,"nodeType":87},{},[26666],{"data":26667,"marks":26668,"value":381,"nodeType":82},{},[],{"metadata":26670,"sys":26673,"fields":26678},{"tags":26671,"concepts":26672},[],[],{"space":26674,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26676,"publishedVersion":62,"revision":44,"locale":29},{"sys":26675},{"type":12,"linkType":13,"id":14},{"sys":26677},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26679},{"url":397,"details":26680,"fileName":403,"contentType":404},{"size":399,"image":26681},{"width":401,"height":402},{"sys":26683,"fields":26686},{"id":26684,"createdAt":26685},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":26687,"slug":26688,"articleIntro":26687,"category":26689},"Compte 6256 - Missions","compte-6256-missions",[26690],{"metadata":26691,"sys":26694,"fields":26701},{"tags":26692,"concepts":26693},[],[],{"space":26695,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26697,"publishedVersion":353,"revision":62,"contentType":26699,"locale":29},{"sys":26696},{"type":12,"linkType":13,"id":14},{"sys":26698},{"id":21,"type":12,"linkType":22},{"sys":26700},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26702,"metaTitle":363,"metaDescription":364,"mainTitle":26703,"subtitle":382,"heroImage":26718,"ctaButton":405,"ctaLink":406},[362],{"data":26704,"content":26705,"nodeType":74},{},[26706,26712],{"data":26707,"content":26708,"nodeType":78},{},[26709],{"data":26710,"marks":26711,"value":374,"nodeType":82},{},[],{"data":26713,"content":26714,"nodeType":87},{},[26715],{"data":26716,"marks":26717,"value":381,"nodeType":82},{},[],{"metadata":26719,"sys":26722,"fields":26727},{"tags":26720,"concepts":26721},[],[],{"space":26723,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26725,"publishedVersion":62,"revision":44,"locale":29},{"sys":26724},{"type":12,"linkType":13,"id":14},{"sys":26726},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26728},{"url":397,"details":26729,"fileName":403,"contentType":404},{"size":399,"image":26730},{"width":401,"height":402},{"sys":26732,"fields":26735},{"id":26733,"createdAt":26734},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26736,"slug":26737,"articleIntro":26736,"category":26738},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26739],{"metadata":26740,"sys":26743,"fields":26750},{"tags":26741,"concepts":26742},[],[],{"space":26744,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26746,"publishedVersion":353,"revision":62,"contentType":26748,"locale":29},{"sys":26745},{"type":12,"linkType":13,"id":14},{"sys":26747},{"id":21,"type":12,"linkType":22},{"sys":26749},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26751,"metaTitle":363,"metaDescription":364,"mainTitle":26752,"subtitle":382,"heroImage":26767,"ctaButton":405,"ctaLink":406},[362],{"data":26753,"content":26754,"nodeType":74},{},[26755,26761],{"data":26756,"content":26757,"nodeType":78},{},[26758],{"data":26759,"marks":26760,"value":374,"nodeType":82},{},[],{"data":26762,"content":26763,"nodeType":87},{},[26764],{"data":26765,"marks":26766,"value":381,"nodeType":82},{},[],{"metadata":26768,"sys":26771,"fields":26776},{"tags":26769,"concepts":26770},[],[],{"space":26772,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26774,"publishedVersion":62,"revision":44,"locale":29},{"sys":26773},{"type":12,"linkType":13,"id":14},{"sys":26775},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26777},{"url":397,"details":26778,"fileName":403,"contentType":404},{"size":399,"image":26779},{"width":401,"height":402},{"sys":26781,"fields":26784},{"id":26782,"createdAt":26783},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":26785,"slug":26786,"articleIntro":26785,"category":26787},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[26788],{"metadata":26789,"sys":26792,"fields":26799},{"tags":26790,"concepts":26791},[],[],{"space":26793,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26795,"publishedVersion":353,"revision":62,"contentType":26797,"locale":29},{"sys":26794},{"type":12,"linkType":13,"id":14},{"sys":26796},{"id":21,"type":12,"linkType":22},{"sys":26798},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26800,"metaTitle":363,"metaDescription":364,"mainTitle":26801,"subtitle":382,"heroImage":26816,"ctaButton":405,"ctaLink":406},[362],{"data":26802,"content":26803,"nodeType":74},{},[26804,26810],{"data":26805,"content":26806,"nodeType":78},{},[26807],{"data":26808,"marks":26809,"value":374,"nodeType":82},{},[],{"data":26811,"content":26812,"nodeType":87},{},[26813],{"data":26814,"marks":26815,"value":381,"nodeType":82},{},[],{"metadata":26817,"sys":26820,"fields":26825},{"tags":26818,"concepts":26819},[],[],{"space":26821,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26823,"publishedVersion":62,"revision":44,"locale":29},{"sys":26822},{"type":12,"linkType":13,"id":14},{"sys":26824},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26826},{"url":397,"details":26827,"fileName":403,"contentType":404},{"size":399,"image":26828},{"width":401,"height":402},{"sys":26830,"fields":26832},{"id":26831,"createdAt":10364},"162s9jHJG3pe8Lo9DnYq87",{"title":26833,"slug":26834,"articleIntro":26833,"category":26835},"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",[26836],{"metadata":26837,"sys":26840,"fields":26847},{"tags":26838,"concepts":26839},[],[],{"space":26841,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26843,"publishedVersion":353,"revision":62,"contentType":26845,"locale":29},{"sys":26842},{"type":12,"linkType":13,"id":14},{"sys":26844},{"id":21,"type":12,"linkType":22},{"sys":26846},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26848,"metaTitle":363,"metaDescription":364,"mainTitle":26849,"subtitle":382,"heroImage":26864,"ctaButton":405,"ctaLink":406},[362],{"data":26850,"content":26851,"nodeType":74},{},[26852,26858],{"data":26853,"content":26854,"nodeType":78},{},[26855],{"data":26856,"marks":26857,"value":374,"nodeType":82},{},[],{"data":26859,"content":26860,"nodeType":87},{},[26861],{"data":26862,"marks":26863,"value":381,"nodeType":82},{},[],{"metadata":26865,"sys":26868,"fields":26873},{"tags":26866,"concepts":26867},[],[],{"space":26869,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26871,"publishedVersion":62,"revision":44,"locale":29},{"sys":26870},{"type":12,"linkType":13,"id":14},{"sys":26872},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26874},{"url":397,"details":26875,"fileName":403,"contentType":404},{"size":399,"image":26876},{"width":401,"height":402},{"sys":26878,"fields":26881},{"id":26879,"createdAt":26880},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":26882,"slug":26883,"articleIntro":-1,"category":26884},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[26885],{"metadata":26886,"sys":26889,"fields":26896},{"tags":26887,"concepts":26888},[],[],{"space":26890,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26892,"publishedVersion":353,"revision":62,"contentType":26894,"locale":29},{"sys":26891},{"type":12,"linkType":13,"id":14},{"sys":26893},{"id":21,"type":12,"linkType":22},{"sys":26895},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26897,"metaTitle":363,"metaDescription":364,"mainTitle":26898,"subtitle":382,"heroImage":26913,"ctaButton":405,"ctaLink":406},[362],{"data":26899,"content":26900,"nodeType":74},{},[26901,26907],{"data":26902,"content":26903,"nodeType":78},{},[26904],{"data":26905,"marks":26906,"value":374,"nodeType":82},{},[],{"data":26908,"content":26909,"nodeType":87},{},[26910],{"data":26911,"marks":26912,"value":381,"nodeType":82},{},[],{"metadata":26914,"sys":26917,"fields":26922},{"tags":26915,"concepts":26916},[],[],{"space":26918,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26920,"publishedVersion":62,"revision":44,"locale":29},{"sys":26919},{"type":12,"linkType":13,"id":14},{"sys":26921},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26923},{"url":397,"details":26924,"fileName":403,"contentType":404},{"size":399,"image":26925},{"width":401,"height":402},{"sys":26927,"fields":26930},{"id":26928,"createdAt":26929},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":26931,"slug":26932,"articleIntro":26931,"category":26933},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[26934],{"metadata":26935,"sys":26938,"fields":26945},{"tags":26936,"concepts":26937},[],[],{"space":26939,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26941,"publishedVersion":353,"revision":62,"contentType":26943,"locale":29},{"sys":26940},{"type":12,"linkType":13,"id":14},{"sys":26942},{"id":21,"type":12,"linkType":22},{"sys":26944},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26946,"metaTitle":363,"metaDescription":364,"mainTitle":26947,"subtitle":382,"heroImage":26962,"ctaButton":405,"ctaLink":406},[362],{"data":26948,"content":26949,"nodeType":74},{},[26950,26956],{"data":26951,"content":26952,"nodeType":78},{},[26953],{"data":26954,"marks":26955,"value":374,"nodeType":82},{},[],{"data":26957,"content":26958,"nodeType":87},{},[26959],{"data":26960,"marks":26961,"value":381,"nodeType":82},{},[],{"metadata":26963,"sys":26966,"fields":26971},{"tags":26964,"concepts":26965},[],[],{"space":26967,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":26969,"publishedVersion":62,"revision":44,"locale":29},{"sys":26968},{"type":12,"linkType":13,"id":14},{"sys":26970},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":26972},{"url":397,"details":26973,"fileName":403,"contentType":404},{"size":399,"image":26974},{"width":401,"height":402},{"sys":26976,"fields":26979},{"id":26977,"createdAt":26978},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26980,"slug":26981,"articleIntro":26980,"category":26982},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26983],{"metadata":26984,"sys":26987,"fields":26994},{"tags":26985,"concepts":26986},[],[],{"space":26988,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":26990,"publishedVersion":353,"revision":62,"contentType":26992,"locale":29},{"sys":26989},{"type":12,"linkType":13,"id":14},{"sys":26991},{"id":21,"type":12,"linkType":22},{"sys":26993},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":26995,"metaTitle":363,"metaDescription":364,"mainTitle":26996,"subtitle":382,"heroImage":27011,"ctaButton":405,"ctaLink":406},[362],{"data":26997,"content":26998,"nodeType":74},{},[26999,27005],{"data":27000,"content":27001,"nodeType":78},{},[27002],{"data":27003,"marks":27004,"value":374,"nodeType":82},{},[],{"data":27006,"content":27007,"nodeType":87},{},[27008],{"data":27009,"marks":27010,"value":381,"nodeType":82},{},[],{"metadata":27012,"sys":27015,"fields":27020},{"tags":27013,"concepts":27014},[],[],{"space":27016,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27018,"publishedVersion":62,"revision":44,"locale":29},{"sys":27017},{"type":12,"linkType":13,"id":14},{"sys":27019},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27021},{"url":397,"details":27022,"fileName":403,"contentType":404},{"size":399,"image":27023},{"width":401,"height":402},{"sys":27025,"fields":27028},{"id":27026,"createdAt":27027},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":27029,"slug":27030,"articleIntro":27029,"category":27031},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[27032],{"metadata":27033,"sys":27036,"fields":27043},{"tags":27034,"concepts":27035},[],[],{"space":27037,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27039,"publishedVersion":353,"revision":62,"contentType":27041,"locale":29},{"sys":27038},{"type":12,"linkType":13,"id":14},{"sys":27040},{"id":21,"type":12,"linkType":22},{"sys":27042},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27044,"metaTitle":363,"metaDescription":364,"mainTitle":27045,"subtitle":382,"heroImage":27060,"ctaButton":405,"ctaLink":406},[362],{"data":27046,"content":27047,"nodeType":74},{},[27048,27054],{"data":27049,"content":27050,"nodeType":78},{},[27051],{"data":27052,"marks":27053,"value":374,"nodeType":82},{},[],{"data":27055,"content":27056,"nodeType":87},{},[27057],{"data":27058,"marks":27059,"value":381,"nodeType":82},{},[],{"metadata":27061,"sys":27064,"fields":27069},{"tags":27062,"concepts":27063},[],[],{"space":27065,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27067,"publishedVersion":62,"revision":44,"locale":29},{"sys":27066},{"type":12,"linkType":13,"id":14},{"sys":27068},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27070},{"url":397,"details":27071,"fileName":403,"contentType":404},{"size":399,"image":27072},{"width":401,"height":402},{"sys":27074,"fields":27077},{"id":27075,"createdAt":27076},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":27078,"slug":27079,"articleIntro":27078,"category":27080},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[27081],{"metadata":27082,"sys":27085,"fields":27092},{"tags":27083,"concepts":27084},[],[],{"space":27086,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27088,"publishedVersion":353,"revision":62,"contentType":27090,"locale":29},{"sys":27087},{"type":12,"linkType":13,"id":14},{"sys":27089},{"id":21,"type":12,"linkType":22},{"sys":27091},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27093,"metaTitle":363,"metaDescription":364,"mainTitle":27094,"subtitle":382,"heroImage":27109,"ctaButton":405,"ctaLink":406},[362],{"data":27095,"content":27096,"nodeType":74},{},[27097,27103],{"data":27098,"content":27099,"nodeType":78},{},[27100],{"data":27101,"marks":27102,"value":374,"nodeType":82},{},[],{"data":27104,"content":27105,"nodeType":87},{},[27106],{"data":27107,"marks":27108,"value":381,"nodeType":82},{},[],{"metadata":27110,"sys":27113,"fields":27118},{"tags":27111,"concepts":27112},[],[],{"space":27114,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27116,"publishedVersion":62,"revision":44,"locale":29},{"sys":27115},{"type":12,"linkType":13,"id":14},{"sys":27117},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27119},{"url":397,"details":27120,"fileName":403,"contentType":404},{"size":399,"image":27121},{"width":401,"height":402},{"sys":27123,"fields":27126},{"id":27124,"createdAt":27125},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":27127,"slug":27128,"articleIntro":27127,"category":27129},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[27130],{"metadata":27131,"sys":27134,"fields":27141},{"tags":27132,"concepts":27133},[],[],{"space":27135,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27137,"publishedVersion":353,"revision":62,"contentType":27139,"locale":29},{"sys":27136},{"type":12,"linkType":13,"id":14},{"sys":27138},{"id":21,"type":12,"linkType":22},{"sys":27140},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27142,"metaTitle":363,"metaDescription":364,"mainTitle":27143,"subtitle":382,"heroImage":27158,"ctaButton":405,"ctaLink":406},[362],{"data":27144,"content":27145,"nodeType":74},{},[27146,27152],{"data":27147,"content":27148,"nodeType":78},{},[27149],{"data":27150,"marks":27151,"value":374,"nodeType":82},{},[],{"data":27153,"content":27154,"nodeType":87},{},[27155],{"data":27156,"marks":27157,"value":381,"nodeType":82},{},[],{"metadata":27159,"sys":27162,"fields":27167},{"tags":27160,"concepts":27161},[],[],{"space":27163,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27165,"publishedVersion":62,"revision":44,"locale":29},{"sys":27164},{"type":12,"linkType":13,"id":14},{"sys":27166},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27168},{"url":397,"details":27169,"fileName":403,"contentType":404},{"size":399,"image":27170},{"width":401,"height":402},{"sys":27172,"fields":27175},{"id":27173,"createdAt":27174},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":27176,"slug":27177,"articleIntro":27176,"category":27178},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[27179],{"metadata":27180,"sys":27183,"fields":27190},{"tags":27181,"concepts":27182},[],[],{"space":27184,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27186,"publishedVersion":353,"revision":62,"contentType":27188,"locale":29},{"sys":27185},{"type":12,"linkType":13,"id":14},{"sys":27187},{"id":21,"type":12,"linkType":22},{"sys":27189},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27191,"metaTitle":363,"metaDescription":364,"mainTitle":27192,"subtitle":382,"heroImage":27207,"ctaButton":405,"ctaLink":406},[362],{"data":27193,"content":27194,"nodeType":74},{},[27195,27201],{"data":27196,"content":27197,"nodeType":78},{},[27198],{"data":27199,"marks":27200,"value":374,"nodeType":82},{},[],{"data":27202,"content":27203,"nodeType":87},{},[27204],{"data":27205,"marks":27206,"value":381,"nodeType":82},{},[],{"metadata":27208,"sys":27211,"fields":27216},{"tags":27209,"concepts":27210},[],[],{"space":27212,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27214,"publishedVersion":62,"revision":44,"locale":29},{"sys":27213},{"type":12,"linkType":13,"id":14},{"sys":27215},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27217},{"url":397,"details":27218,"fileName":403,"contentType":404},{"size":399,"image":27219},{"width":401,"height":402},{"sys":27221,"fields":27224},{"id":27222,"createdAt":27223},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":27225,"slug":27226,"articleIntro":27225,"category":27227},"473 - Comptes d'attente","compte-473-comptes-d-attente",[27228],{"metadata":27229,"sys":27232,"fields":27239},{"tags":27230,"concepts":27231},[],[],{"space":27233,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27235,"publishedVersion":353,"revision":62,"contentType":27237,"locale":29},{"sys":27234},{"type":12,"linkType":13,"id":14},{"sys":27236},{"id":21,"type":12,"linkType":22},{"sys":27238},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27240,"metaTitle":363,"metaDescription":364,"mainTitle":27241,"subtitle":382,"heroImage":27256,"ctaButton":405,"ctaLink":406},[362],{"data":27242,"content":27243,"nodeType":74},{},[27244,27250],{"data":27245,"content":27246,"nodeType":78},{},[27247],{"data":27248,"marks":27249,"value":374,"nodeType":82},{},[],{"data":27251,"content":27252,"nodeType":87},{},[27253],{"data":27254,"marks":27255,"value":381,"nodeType":82},{},[],{"metadata":27257,"sys":27260,"fields":27265},{"tags":27258,"concepts":27259},[],[],{"space":27261,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27263,"publishedVersion":62,"revision":44,"locale":29},{"sys":27262},{"type":12,"linkType":13,"id":14},{"sys":27264},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27266},{"url":397,"details":27267,"fileName":403,"contentType":404},{"size":399,"image":27268},{"width":401,"height":402},{"sys":27270,"fields":27273},{"id":27271,"createdAt":27272},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":27274,"slug":27275,"articleIntro":27274,"category":27276},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[27277],{"metadata":27278,"sys":27281,"fields":27288},{"tags":27279,"concepts":27280},[],[],{"space":27282,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27284,"publishedVersion":353,"revision":62,"contentType":27286,"locale":29},{"sys":27283},{"type":12,"linkType":13,"id":14},{"sys":27285},{"id":21,"type":12,"linkType":22},{"sys":27287},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27289,"metaTitle":363,"metaDescription":364,"mainTitle":27290,"subtitle":382,"heroImage":27305,"ctaButton":405,"ctaLink":406},[362],{"data":27291,"content":27292,"nodeType":74},{},[27293,27299],{"data":27294,"content":27295,"nodeType":78},{},[27296],{"data":27297,"marks":27298,"value":374,"nodeType":82},{},[],{"data":27300,"content":27301,"nodeType":87},{},[27302],{"data":27303,"marks":27304,"value":381,"nodeType":82},{},[],{"metadata":27306,"sys":27309,"fields":27314},{"tags":27307,"concepts":27308},[],[],{"space":27310,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27312,"publishedVersion":62,"revision":44,"locale":29},{"sys":27311},{"type":12,"linkType":13,"id":14},{"sys":27313},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27315},{"url":397,"details":27316,"fileName":403,"contentType":404},{"size":399,"image":27317},{"width":401,"height":402},{"sys":27319,"fields":27322},{"id":27320,"createdAt":27321},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":27323,"slug":27324,"articleIntro":27323,"category":27325},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[27326],{"metadata":27327,"sys":27330,"fields":27337},{"tags":27328,"concepts":27329},[],[],{"space":27331,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27333,"publishedVersion":353,"revision":62,"contentType":27335,"locale":29},{"sys":27332},{"type":12,"linkType":13,"id":14},{"sys":27334},{"id":21,"type":12,"linkType":22},{"sys":27336},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27338,"metaTitle":363,"metaDescription":364,"mainTitle":27339,"subtitle":382,"heroImage":27354,"ctaButton":405,"ctaLink":406},[362],{"data":27340,"content":27341,"nodeType":74},{},[27342,27348],{"data":27343,"content":27344,"nodeType":78},{},[27345],{"data":27346,"marks":27347,"value":374,"nodeType":82},{},[],{"data":27349,"content":27350,"nodeType":87},{},[27351],{"data":27352,"marks":27353,"value":381,"nodeType":82},{},[],{"metadata":27355,"sys":27358,"fields":27363},{"tags":27356,"concepts":27357},[],[],{"space":27359,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27361,"publishedVersion":62,"revision":44,"locale":29},{"sys":27360},{"type":12,"linkType":13,"id":14},{"sys":27362},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27364},{"url":397,"details":27365,"fileName":403,"contentType":404},{"size":399,"image":27366},{"width":401,"height":402},{"sys":27368,"fields":27371},{"id":27369,"createdAt":27370},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":27372,"slug":27373,"articleIntro":-1,"category":27374},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[27375],{"metadata":27376,"sys":27379,"fields":27386},{"tags":27377,"concepts":27378},[],[],{"space":27380,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27382,"publishedVersion":353,"revision":62,"contentType":27384,"locale":29},{"sys":27381},{"type":12,"linkType":13,"id":14},{"sys":27383},{"id":21,"type":12,"linkType":22},{"sys":27385},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27387,"metaTitle":363,"metaDescription":364,"mainTitle":27388,"subtitle":382,"heroImage":27403,"ctaButton":405,"ctaLink":406},[362],{"data":27389,"content":27390,"nodeType":74},{},[27391,27397],{"data":27392,"content":27393,"nodeType":78},{},[27394],{"data":27395,"marks":27396,"value":374,"nodeType":82},{},[],{"data":27398,"content":27399,"nodeType":87},{},[27400],{"data":27401,"marks":27402,"value":381,"nodeType":82},{},[],{"metadata":27404,"sys":27407,"fields":27412},{"tags":27405,"concepts":27406},[],[],{"space":27408,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27410,"publishedVersion":62,"revision":44,"locale":29},{"sys":27409},{"type":12,"linkType":13,"id":14},{"sys":27411},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27413},{"url":397,"details":27414,"fileName":403,"contentType":404},{"size":399,"image":27415},{"width":401,"height":402},{"sys":27417,"fields":27420},{"id":27418,"createdAt":27419},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":27421,"slug":27422,"articleIntro":27421,"category":27423},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[27424],{"metadata":27425,"sys":27428,"fields":27435},{"tags":27426,"concepts":27427},[],[],{"space":27429,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27431,"publishedVersion":353,"revision":62,"contentType":27433,"locale":29},{"sys":27430},{"type":12,"linkType":13,"id":14},{"sys":27432},{"id":21,"type":12,"linkType":22},{"sys":27434},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27436,"metaTitle":363,"metaDescription":364,"mainTitle":27437,"subtitle":382,"heroImage":27452,"ctaButton":405,"ctaLink":406},[362],{"data":27438,"content":27439,"nodeType":74},{},[27440,27446],{"data":27441,"content":27442,"nodeType":78},{},[27443],{"data":27444,"marks":27445,"value":374,"nodeType":82},{},[],{"data":27447,"content":27448,"nodeType":87},{},[27449],{"data":27450,"marks":27451,"value":381,"nodeType":82},{},[],{"metadata":27453,"sys":27456,"fields":27461},{"tags":27454,"concepts":27455},[],[],{"space":27457,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27459,"publishedVersion":62,"revision":44,"locale":29},{"sys":27458},{"type":12,"linkType":13,"id":14},{"sys":27460},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27462},{"url":397,"details":27463,"fileName":403,"contentType":404},{"size":399,"image":27464},{"width":401,"height":402},{"sys":27466,"fields":27469},{"id":27467,"createdAt":27468},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":27470,"slug":27471,"articleIntro":27470,"category":27472},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[27473],{"metadata":27474,"sys":27477,"fields":27484},{"tags":27475,"concepts":27476},[],[],{"space":27478,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27480,"publishedVersion":353,"revision":62,"contentType":27482,"locale":29},{"sys":27479},{"type":12,"linkType":13,"id":14},{"sys":27481},{"id":21,"type":12,"linkType":22},{"sys":27483},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27485,"metaTitle":363,"metaDescription":364,"mainTitle":27486,"subtitle":382,"heroImage":27501,"ctaButton":405,"ctaLink":406},[362],{"data":27487,"content":27488,"nodeType":74},{},[27489,27495],{"data":27490,"content":27491,"nodeType":78},{},[27492],{"data":27493,"marks":27494,"value":374,"nodeType":82},{},[],{"data":27496,"content":27497,"nodeType":87},{},[27498],{"data":27499,"marks":27500,"value":381,"nodeType":82},{},[],{"metadata":27502,"sys":27505,"fields":27510},{"tags":27503,"concepts":27504},[],[],{"space":27506,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27508,"publishedVersion":62,"revision":44,"locale":29},{"sys":27507},{"type":12,"linkType":13,"id":14},{"sys":27509},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27511},{"url":397,"details":27512,"fileName":403,"contentType":404},{"size":399,"image":27513},{"width":401,"height":402},{"sys":27515,"fields":27518},{"id":27516,"createdAt":27517},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":27519,"slug":27520,"articleIntro":27519,"category":27521},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[27522],{"metadata":27523,"sys":27526,"fields":27533},{"tags":27524,"concepts":27525},[],[],{"space":27527,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27529,"publishedVersion":353,"revision":62,"contentType":27531,"locale":29},{"sys":27528},{"type":12,"linkType":13,"id":14},{"sys":27530},{"id":21,"type":12,"linkType":22},{"sys":27532},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27534,"metaTitle":363,"metaDescription":364,"mainTitle":27535,"subtitle":382,"heroImage":27550,"ctaButton":405,"ctaLink":406},[362],{"data":27536,"content":27537,"nodeType":74},{},[27538,27544],{"data":27539,"content":27540,"nodeType":78},{},[27541],{"data":27542,"marks":27543,"value":374,"nodeType":82},{},[],{"data":27545,"content":27546,"nodeType":87},{},[27547],{"data":27548,"marks":27549,"value":381,"nodeType":82},{},[],{"metadata":27551,"sys":27554,"fields":27559},{"tags":27552,"concepts":27553},[],[],{"space":27555,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27557,"publishedVersion":62,"revision":44,"locale":29},{"sys":27556},{"type":12,"linkType":13,"id":14},{"sys":27558},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27560},{"url":397,"details":27561,"fileName":403,"contentType":404},{"size":399,"image":27562},{"width":401,"height":402},{"sys":27564,"fields":27567},{"id":27565,"createdAt":27566},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":27568,"slug":27569,"articleIntro":27570,"category":27571},"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.",[27572],{"metadata":27573,"sys":27576,"fields":27583},{"tags":27574,"concepts":27575},[],[],{"space":27577,"id":348,"type":16,"createdAt":349,"updatedAt":350,"environment":27579,"publishedVersion":353,"revision":62,"contentType":27581,"locale":29},{"sys":27578},{"type":12,"linkType":13,"id":14},{"sys":27580},{"id":21,"type":12,"linkType":22},{"sys":27582},{"type":12,"linkType":27,"id":356},{"contentfulName":358,"modelCategoryName":359,"slug":360,"contentTypeSlug":27584,"metaTitle":363,"metaDescription":364,"mainTitle":27585,"subtitle":382,"heroImage":27600,"ctaButton":405,"ctaLink":406},[362],{"data":27586,"content":27587,"nodeType":74},{},[27588,27594],{"data":27589,"content":27590,"nodeType":78},{},[27591],{"data":27592,"marks":27593,"value":374,"nodeType":82},{},[],{"data":27595,"content":27596,"nodeType":87},{},[27597],{"data":27598,"marks":27599,"value":381,"nodeType":82},{},[],{"metadata":27601,"sys":27604,"fields":27609},{"tags":27602,"concepts":27603},[],[],{"space":27605,"id":390,"type":58,"createdAt":391,"updatedAt":391,"environment":27607,"publishedVersion":62,"revision":44,"locale":29},{"sys":27606},{"type":12,"linkType":13,"id":14},{"sys":27608},{"id":21,"type":12,"linkType":22},{"title":395,"description":381,"file":27610},{"url":397,"details":27611,"fileName":403,"contentType":404},{"size":399,"image":27612},{"width":401,"height":402},1780085407171]