[{"data":1,"prerenderedAt":27655},["ShallowReactive",2],{"tip-plan-comptable-compte-762-produits-des-autres-immobilisations-financieres":3,"plan-comptable-compte-762-produits-des-autres-immobilisations-financieres-similars":449},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-762-produits-des-autres-immobilisations-financieres",{"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","3YbjnipMXnuOTwbDUB4XMz","Entry","2025-05-27T14:03:39.287Z","2025-06-03T09:53:09.982Z",{"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":380,"faq_structured_data":381,"category":382},"762 - Produits des autres immobilisations financières",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,151,158,165,172,215,222,265,272,279,286,339,346],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 762 - Produits des autres immobilisations financières",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 762 enregistre les revenus générés par les immobilisations financières autres que les participations, permettant de comptabiliser les produits issus des placements financiers à long terme de l'entreprise.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 762 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 762 Produits des autres immobilisations financières sert à enregistrer l'ensemble des revenus générés par les immobilisations financières de l'entreprise, à l'exception des produits de participations (qui sont comptabilisés au compte 761).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de recenser les revenus issus des placements financiers à long terme, notamment :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les revenus des titres immobilisés (compte 7621) : dividendes et intérêts perçus sur les titres détenus durablement par l'entreprise sans intention de contrôle",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les revenus des prêts (compte 7626) : intérêts perçus sur les prêts accordés par l'entreprise à moyen ou long terme",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Les revenus des créances immobilisées (compte 7627) : produits issus des créances à caractère durable",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le PCG 2025 prévoit également des subdivisions spécifiques pour identifier les produits concernant des entités liées, permettant ainsi une meilleure transparence dans les relations intra-groupe.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 762 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 762 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":173,"content":174},{},[175,185,195,205],{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Lors de la perception de dividendes sur des titres immobilisés (autres que les titres de participation)",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"À la réception d'intérêts sur des prêts à long terme accordés par l'entreprise",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour enregistrer les revenus de créances immobilisées liées à des dépôts et cautionnements versés",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Au moment de la comptabilisation des intérêts courus à la clôture de l'exercice sur les immobilisations financières",[],{},{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Il convient de distinguer clairement :",[],{},{"nodeType":117,"data":223,"content":224},{},[225,235,245,255],{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Les produits des autres immobilisations financières (compte 762)",[],{},{"nodeType":121,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Les produits de participations (compte 761)",[],{},{"nodeType":121,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Les revenus des autres créances (compte 763)",[],{},{"nodeType":121,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Les revenus des valeurs mobilières de placement (compte 764)",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Cette distinction est essentielle pour assurer une présentation fidèle du résultat financier de l'entreprise et faciliter l'analyse de ses sources de revenus.",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Quels sont les impacts fiscaux du compte 762 ?",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Les produits comptabilisés au compte 762 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":287,"content":288},{},[289,299,309,319,329],{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Imposition au taux normal : Les revenus des autres immobilisations financières sont généralement imposables au taux normal de l'impôt sur les sociétés, contrairement à certains produits de participation qui peuvent bénéficier du régime mère-fille.",[],{},{"nodeType":121,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Retenues à la source : Les revenus provenant de l'étranger peuvent être soumis à des retenues à la source dans le pays d'origine. Ces retenues peuvent, sous certaines conditions, être imputées sur l'impôt français dû selon les conventions fiscales internationales.",[],{},{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Régime des intérêts : Les intérêts perçus sur les prêts à long terme sont soumis au régime fiscal des produits de créances, avec application éventuelle de la déductibilité limitée des charges financières chez l'emprunteur.",[],{},{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Déclarations obligatoires : Ces produits doivent figurer sur diverses déclarations fiscales, notamment la liasse fiscale (tableau 2052) et, pour les revenus de source étrangère, sur des états spécifiques.",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Contrôle des prix de transfert : Pour les revenus provenant d'entités liées, l'administration fiscale peut vérifier que les taux pratiqués respectent le principe de pleine concurrence, particulièrement pour les prêts intragroupe.",[],{},{"nodeType":95,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"3 points clés à retenir sur le compte 762",[],{},{"nodeType":347,"data":348,"content":349},"ordered-list",{},[350,360,370],{"nodeType":121,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Distinction claire avec les autres produits financiers : Le compte 762 concerne uniquement les produits générés par les immobilisations financières autres que les participations, ce qui le distingue des comptes 761, 763 et 764.",[],{},{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"Traçabilité des relations avec les entités liées : Des subdivisions spécifiques permettent d'identifier les produits provenant d'entités liées, assurant ainsi la transparence dans les relations intra-groupe et facilitant le contrôle fiscal.",[],{},{"nodeType":121,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"Comptabilisation au moment de l'acquisition des droits : Les produits sont enregistrés dès que les droits sont acquis, même si le règlement intervient ultérieurement, avec une attention particulière aux intérêts courus à la clôture.",[],{},"compte-762-produits-des-autres-immobilisations-financieres",false,[383],{"metadata":384,"sys":387,"fields":399},{"tags":385,"concepts":386},[],[],{"space":388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":393,"publishedVersion":395,"revision":62,"contentType":396,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":394},{"id":21,"type":12,"linkType":22},24,{"sys":397},{"type":12,"linkType":27,"id":398},"category",{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":403,"metaTitle":405,"metaDescription":406,"mainTitle":407,"subtitle":424,"heroImage":425,"ctaButton":447,"ctaLink":448},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[404],"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":408,"content":409,"nodeType":74},{},[410,417],{"data":411,"content":412,"nodeType":78},{},[413],{"data":414,"marks":415,"value":416,"nodeType":82},{},[],"Plan comptable général",{"data":418,"content":419,"nodeType":87},{},[420],{"data":421,"marks":422,"value":423,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":426,"sys":429,"fields":436},{"tags":427,"concepts":428},[],[],{"space":430,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":434,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":438},"Facturation",{"url":439,"details":440,"fileName":445,"contentType":446},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":441,"image":442},246703,{"width":443,"height":444},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[450,499,548,597,646,695,744,793,842,891,940,989,1038,1087,1136,1185,1234,1283,1332,1381,1430,1479,1528,1577,1626,1675,1724,1773,1822,1871,1920,1969,2018,2067,2116,2165,2210,2259,2308,2357,2406,2455,2504,2553,2602,2651,2700,2749,2798,2847,2896,2945,2994,3043,3093,3143,3192,3241,3290,3339,3388,3437,3486,3535,3584,3633,3682,3731,3780,3829,3878,3927,3976,4025,4074,4123,4172,4221,4270,4319,4368,4417,4466,4515,4564,4613,4662,4711,4760,4809,4858,4907,4956,5005,5054,5103,5152,5201,5250,5299,5348,5397,5446,5495,5544,5593,5642,5691,5740,5789,5838,5887,5935,5984,6033,6082,6131,6180,6230,6279,6329,6378,6427,6476,6525,6574,6623,6672,6721,6770,6819,6868,6917,6966,7016,7065,7114,7163,7212,7261,7310,7359,7408,7457,7506,7556,7604,7653,7702,7751,7800,7849,7898,7947,7996,8045,8094,8143,8193,8242,8291,8340,8389,8438,8487,8536,8585,8634,8683,8732,8781,8830,8879,8928,8977,9026,9075,9124,9173,9222,9271,9320,9369,9418,9467,9516,9565,9614,9663,9712,9761,9810,9859,9908,9957,10006,10055,10104,10153,10202,10251,10300,10349,10398,10447,10496,10545,10594,10643,10693,10742,10791,10841,10890,10939,10988,11037,11086,11135,11184,11233,11282,11331,11380,11429,11478,11527,11576,11625,11674,11723,11772,11821,11870,11919,11968,12017,12066,12115,12164,12213,12262,12311,12360,12409,12458,12507,12556,12605,12654,12703,12752,12801,12850,12899,12948,12997,13047,13096,13145,13194,13243,13292,13341,13390,13439,13488,13537,13586,13636,13685,13734,13783,13832,13881,13930,13979,14028,14077,14127,14176,14225,14274,14323,14372,14421,14470,14519,14568,14617,14666,14716,14765,14814,14863,14912,14961,15010,15059,15108,15157,15206,15255,15304,15353,15402,15451,15501,15550,15599,15648,15697,15746,15795,15844,15893,15942,15991,16040,16089,16138,16186,16235,16284,16333,16382,16431,16480,16529,16578,16627,16676,16725,16774,16823,16872,16921,16970,17019,17068,17117,17166,17215,17264,17313,17362,17411,17460,17509,17558,17607,17656,17705,17754,17803,17852,17901,17950,17999,18048,18097,18146,18195,18244,18293,18342,18391,18440,18489,18538,18587,18636,18685,18734,18783,18832,18881,18930,18979,19028,19077,19126,19175,19224,19274,19323,19372,19421,19470,19519,19569,19618,19667,19716,19765,19814,19863,19912,19961,20010,20059,20108,20157,20206,20255,20304,20353,20402,20451,20500,20549,20598,20647,20697,20746,20795,20844,20893,20942,20991,21040,21089,21138,21187,21236,21285,21334,21383,21432,21481,21530,21579,21628,21677,21726,21775,21824,21873,21922,21971,22020,22069,22118,22167,22216,22265,22314,22363,22412,22460,22509,22558,22607,22656,22705,22754,22803,22852,22901,22950,22999,23048,23097,23146,23195,23244,23293,23342,23391,23440,23489,23538,23587,23636,23685,23734,23783,23832,23881,23930,23979,24028,24077,24126,24175,24224,24273,24322,24371,24420,24469,24518,24568,24617,24666,24715,24764,24813,24863,24912,24961,25010,25059,25108,25157,25206,25255,25304,25353,25402,25451,25500,25549,25598,25647,25696,25745,25794,25843,25892,25941,25990,26039,26088,26137,26186,26235,26284,26333,26382,26431,26481,26530,26579,26628,26677,26726,26775,26824,26873,26922,26971,27020,27069,27118,27166,27215,27264,27313,27362,27411,27460,27509,27558,27607],{"sys":451,"fields":454},{"id":452,"createdAt":453},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":455,"slug":456,"articleIntro":-1,"category":457},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[458],{"metadata":459,"sys":462,"fields":469},{"tags":460,"concepts":461},[],[],{"space":463,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":465,"publishedVersion":395,"revision":62,"contentType":467,"locale":29},{"sys":464},{"type":12,"linkType":13,"id":14},{"sys":466},{"id":21,"type":12,"linkType":22},{"sys":468},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":470,"metaTitle":405,"metaDescription":406,"mainTitle":471,"subtitle":424,"heroImage":486,"ctaButton":447,"ctaLink":448},[404],{"data":472,"content":473,"nodeType":74},{},[474,480],{"data":475,"content":476,"nodeType":78},{},[477],{"data":478,"marks":479,"value":416,"nodeType":82},{},[],{"data":481,"content":482,"nodeType":87},{},[483],{"data":484,"marks":485,"value":423,"nodeType":82},{},[],{"metadata":487,"sys":490,"fields":495},{"tags":488,"concepts":489},[],[],{"space":491,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":493,"publishedVersion":62,"revision":44,"locale":29},{"sys":492},{"type":12,"linkType":13,"id":14},{"sys":494},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":496},{"url":439,"details":497,"fileName":445,"contentType":446},{"size":441,"image":498},{"width":443,"height":444},{"sys":500,"fields":503},{"id":501,"createdAt":502},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":504,"slug":505,"articleIntro":504,"category":506},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[507],{"metadata":508,"sys":511,"fields":518},{"tags":509,"concepts":510},[],[],{"space":512,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":514,"publishedVersion":395,"revision":62,"contentType":516,"locale":29},{"sys":513},{"type":12,"linkType":13,"id":14},{"sys":515},{"id":21,"type":12,"linkType":22},{"sys":517},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":519,"metaTitle":405,"metaDescription":406,"mainTitle":520,"subtitle":424,"heroImage":535,"ctaButton":447,"ctaLink":448},[404],{"data":521,"content":522,"nodeType":74},{},[523,529],{"data":524,"content":525,"nodeType":78},{},[526],{"data":527,"marks":528,"value":416,"nodeType":82},{},[],{"data":530,"content":531,"nodeType":87},{},[532],{"data":533,"marks":534,"value":423,"nodeType":82},{},[],{"metadata":536,"sys":539,"fields":544},{"tags":537,"concepts":538},[],[],{"space":540,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":542,"publishedVersion":62,"revision":44,"locale":29},{"sys":541},{"type":12,"linkType":13,"id":14},{"sys":543},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":545},{"url":439,"details":546,"fileName":445,"contentType":446},{"size":441,"image":547},{"width":443,"height":444},{"sys":549,"fields":552},{"id":550,"createdAt":551},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":553,"slug":554,"articleIntro":553,"category":555},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[556],{"metadata":557,"sys":560,"fields":567},{"tags":558,"concepts":559},[],[],{"space":561,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":563,"publishedVersion":395,"revision":62,"contentType":565,"locale":29},{"sys":562},{"type":12,"linkType":13,"id":14},{"sys":564},{"id":21,"type":12,"linkType":22},{"sys":566},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":568,"metaTitle":405,"metaDescription":406,"mainTitle":569,"subtitle":424,"heroImage":584,"ctaButton":447,"ctaLink":448},[404],{"data":570,"content":571,"nodeType":74},{},[572,578],{"data":573,"content":574,"nodeType":78},{},[575],{"data":576,"marks":577,"value":416,"nodeType":82},{},[],{"data":579,"content":580,"nodeType":87},{},[581],{"data":582,"marks":583,"value":423,"nodeType":82},{},[],{"metadata":585,"sys":588,"fields":593},{"tags":586,"concepts":587},[],[],{"space":589,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":591,"publishedVersion":62,"revision":44,"locale":29},{"sys":590},{"type":12,"linkType":13,"id":14},{"sys":592},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":594},{"url":439,"details":595,"fileName":445,"contentType":446},{"size":441,"image":596},{"width":443,"height":444},{"sys":598,"fields":601},{"id":599,"createdAt":600},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":602,"slug":603,"articleIntro":602,"category":604},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[605],{"metadata":606,"sys":609,"fields":616},{"tags":607,"concepts":608},[],[],{"space":610,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":612,"publishedVersion":395,"revision":62,"contentType":614,"locale":29},{"sys":611},{"type":12,"linkType":13,"id":14},{"sys":613},{"id":21,"type":12,"linkType":22},{"sys":615},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":617,"metaTitle":405,"metaDescription":406,"mainTitle":618,"subtitle":424,"heroImage":633,"ctaButton":447,"ctaLink":448},[404],{"data":619,"content":620,"nodeType":74},{},[621,627],{"data":622,"content":623,"nodeType":78},{},[624],{"data":625,"marks":626,"value":416,"nodeType":82},{},[],{"data":628,"content":629,"nodeType":87},{},[630],{"data":631,"marks":632,"value":423,"nodeType":82},{},[],{"metadata":634,"sys":637,"fields":642},{"tags":635,"concepts":636},[],[],{"space":638,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":640,"publishedVersion":62,"revision":44,"locale":29},{"sys":639},{"type":12,"linkType":13,"id":14},{"sys":641},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":643},{"url":439,"details":644,"fileName":445,"contentType":446},{"size":441,"image":645},{"width":443,"height":444},{"sys":647,"fields":650},{"id":648,"createdAt":649},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":651,"slug":652,"articleIntro":651,"category":653},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[654],{"metadata":655,"sys":658,"fields":665},{"tags":656,"concepts":657},[],[],{"space":659,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":661,"publishedVersion":395,"revision":62,"contentType":663,"locale":29},{"sys":660},{"type":12,"linkType":13,"id":14},{"sys":662},{"id":21,"type":12,"linkType":22},{"sys":664},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":666,"metaTitle":405,"metaDescription":406,"mainTitle":667,"subtitle":424,"heroImage":682,"ctaButton":447,"ctaLink":448},[404],{"data":668,"content":669,"nodeType":74},{},[670,676],{"data":671,"content":672,"nodeType":78},{},[673],{"data":674,"marks":675,"value":416,"nodeType":82},{},[],{"data":677,"content":678,"nodeType":87},{},[679],{"data":680,"marks":681,"value":423,"nodeType":82},{},[],{"metadata":683,"sys":686,"fields":691},{"tags":684,"concepts":685},[],[],{"space":687,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":689,"publishedVersion":62,"revision":44,"locale":29},{"sys":688},{"type":12,"linkType":13,"id":14},{"sys":690},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":692},{"url":439,"details":693,"fileName":445,"contentType":446},{"size":441,"image":694},{"width":443,"height":444},{"sys":696,"fields":699},{"id":697,"createdAt":698},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":700,"slug":701,"articleIntro":700,"category":702},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[703],{"metadata":704,"sys":707,"fields":714},{"tags":705,"concepts":706},[],[],{"space":708,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":710,"publishedVersion":395,"revision":62,"contentType":712,"locale":29},{"sys":709},{"type":12,"linkType":13,"id":14},{"sys":711},{"id":21,"type":12,"linkType":22},{"sys":713},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":715,"metaTitle":405,"metaDescription":406,"mainTitle":716,"subtitle":424,"heroImage":731,"ctaButton":447,"ctaLink":448},[404],{"data":717,"content":718,"nodeType":74},{},[719,725],{"data":720,"content":721,"nodeType":78},{},[722],{"data":723,"marks":724,"value":416,"nodeType":82},{},[],{"data":726,"content":727,"nodeType":87},{},[728],{"data":729,"marks":730,"value":423,"nodeType":82},{},[],{"metadata":732,"sys":735,"fields":740},{"tags":733,"concepts":734},[],[],{"space":736,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":738,"publishedVersion":62,"revision":44,"locale":29},{"sys":737},{"type":12,"linkType":13,"id":14},{"sys":739},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":741},{"url":439,"details":742,"fileName":445,"contentType":446},{"size":441,"image":743},{"width":443,"height":444},{"sys":745,"fields":748},{"id":746,"createdAt":747},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":749,"slug":750,"articleIntro":749,"category":751},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[752],{"metadata":753,"sys":756,"fields":763},{"tags":754,"concepts":755},[],[],{"space":757,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":759,"publishedVersion":395,"revision":62,"contentType":761,"locale":29},{"sys":758},{"type":12,"linkType":13,"id":14},{"sys":760},{"id":21,"type":12,"linkType":22},{"sys":762},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":764,"metaTitle":405,"metaDescription":406,"mainTitle":765,"subtitle":424,"heroImage":780,"ctaButton":447,"ctaLink":448},[404],{"data":766,"content":767,"nodeType":74},{},[768,774],{"data":769,"content":770,"nodeType":78},{},[771],{"data":772,"marks":773,"value":416,"nodeType":82},{},[],{"data":775,"content":776,"nodeType":87},{},[777],{"data":778,"marks":779,"value":423,"nodeType":82},{},[],{"metadata":781,"sys":784,"fields":789},{"tags":782,"concepts":783},[],[],{"space":785,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":787,"publishedVersion":62,"revision":44,"locale":29},{"sys":786},{"type":12,"linkType":13,"id":14},{"sys":788},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":790},{"url":439,"details":791,"fileName":445,"contentType":446},{"size":441,"image":792},{"width":443,"height":444},{"sys":794,"fields":797},{"id":795,"createdAt":796},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":798,"slug":799,"articleIntro":798,"category":800},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[801],{"metadata":802,"sys":805,"fields":812},{"tags":803,"concepts":804},[],[],{"space":806,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":808,"publishedVersion":395,"revision":62,"contentType":810,"locale":29},{"sys":807},{"type":12,"linkType":13,"id":14},{"sys":809},{"id":21,"type":12,"linkType":22},{"sys":811},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":813,"metaTitle":405,"metaDescription":406,"mainTitle":814,"subtitle":424,"heroImage":829,"ctaButton":447,"ctaLink":448},[404],{"data":815,"content":816,"nodeType":74},{},[817,823],{"data":818,"content":819,"nodeType":78},{},[820],{"data":821,"marks":822,"value":416,"nodeType":82},{},[],{"data":824,"content":825,"nodeType":87},{},[826],{"data":827,"marks":828,"value":423,"nodeType":82},{},[],{"metadata":830,"sys":833,"fields":838},{"tags":831,"concepts":832},[],[],{"space":834,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":836,"publishedVersion":62,"revision":44,"locale":29},{"sys":835},{"type":12,"linkType":13,"id":14},{"sys":837},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":839},{"url":439,"details":840,"fileName":445,"contentType":446},{"size":441,"image":841},{"width":443,"height":444},{"sys":843,"fields":846},{"id":844,"createdAt":845},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":847,"slug":848,"articleIntro":847,"category":849},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[850],{"metadata":851,"sys":854,"fields":861},{"tags":852,"concepts":853},[],[],{"space":855,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":857,"publishedVersion":395,"revision":62,"contentType":859,"locale":29},{"sys":856},{"type":12,"linkType":13,"id":14},{"sys":858},{"id":21,"type":12,"linkType":22},{"sys":860},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":862,"metaTitle":405,"metaDescription":406,"mainTitle":863,"subtitle":424,"heroImage":878,"ctaButton":447,"ctaLink":448},[404],{"data":864,"content":865,"nodeType":74},{},[866,872],{"data":867,"content":868,"nodeType":78},{},[869],{"data":870,"marks":871,"value":416,"nodeType":82},{},[],{"data":873,"content":874,"nodeType":87},{},[875],{"data":876,"marks":877,"value":423,"nodeType":82},{},[],{"metadata":879,"sys":882,"fields":887},{"tags":880,"concepts":881},[],[],{"space":883,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":885,"publishedVersion":62,"revision":44,"locale":29},{"sys":884},{"type":12,"linkType":13,"id":14},{"sys":886},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":888},{"url":439,"details":889,"fileName":445,"contentType":446},{"size":441,"image":890},{"width":443,"height":444},{"sys":892,"fields":895},{"id":893,"createdAt":894},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":896,"slug":897,"articleIntro":896,"category":898},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[899],{"metadata":900,"sys":903,"fields":910},{"tags":901,"concepts":902},[],[],{"space":904,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":906,"publishedVersion":395,"revision":62,"contentType":908,"locale":29},{"sys":905},{"type":12,"linkType":13,"id":14},{"sys":907},{"id":21,"type":12,"linkType":22},{"sys":909},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":911,"metaTitle":405,"metaDescription":406,"mainTitle":912,"subtitle":424,"heroImage":927,"ctaButton":447,"ctaLink":448},[404],{"data":913,"content":914,"nodeType":74},{},[915,921],{"data":916,"content":917,"nodeType":78},{},[918],{"data":919,"marks":920,"value":416,"nodeType":82},{},[],{"data":922,"content":923,"nodeType":87},{},[924],{"data":925,"marks":926,"value":423,"nodeType":82},{},[],{"metadata":928,"sys":931,"fields":936},{"tags":929,"concepts":930},[],[],{"space":932,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":934,"publishedVersion":62,"revision":44,"locale":29},{"sys":933},{"type":12,"linkType":13,"id":14},{"sys":935},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":937},{"url":439,"details":938,"fileName":445,"contentType":446},{"size":441,"image":939},{"width":443,"height":444},{"sys":941,"fields":944},{"id":942,"createdAt":943},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":945,"slug":946,"articleIntro":945,"category":947},"2961 - Titres de participation","compte-2961-titres-de-participation",[948],{"metadata":949,"sys":952,"fields":959},{"tags":950,"concepts":951},[],[],{"space":953,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":955,"publishedVersion":395,"revision":62,"contentType":957,"locale":29},{"sys":954},{"type":12,"linkType":13,"id":14},{"sys":956},{"id":21,"type":12,"linkType":22},{"sys":958},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":960,"metaTitle":405,"metaDescription":406,"mainTitle":961,"subtitle":424,"heroImage":976,"ctaButton":447,"ctaLink":448},[404],{"data":962,"content":963,"nodeType":74},{},[964,970],{"data":965,"content":966,"nodeType":78},{},[967],{"data":968,"marks":969,"value":416,"nodeType":82},{},[],{"data":971,"content":972,"nodeType":87},{},[973],{"data":974,"marks":975,"value":423,"nodeType":82},{},[],{"metadata":977,"sys":980,"fields":985},{"tags":978,"concepts":979},[],[],{"space":981,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":983,"publishedVersion":62,"revision":44,"locale":29},{"sys":982},{"type":12,"linkType":13,"id":14},{"sys":984},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":986},{"url":439,"details":987,"fileName":445,"contentType":446},{"size":441,"image":988},{"width":443,"height":444},{"sys":990,"fields":993},{"id":991,"createdAt":992},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":994,"slug":995,"articleIntro":994,"category":996},"Compte 326 - Emballages","compte-326-emballages",[997],{"metadata":998,"sys":1001,"fields":1008},{"tags":999,"concepts":1000},[],[],{"space":1002,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1004,"publishedVersion":395,"revision":62,"contentType":1006,"locale":29},{"sys":1003},{"type":12,"linkType":13,"id":14},{"sys":1005},{"id":21,"type":12,"linkType":22},{"sys":1007},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1009,"metaTitle":405,"metaDescription":406,"mainTitle":1010,"subtitle":424,"heroImage":1025,"ctaButton":447,"ctaLink":448},[404],{"data":1011,"content":1012,"nodeType":74},{},[1013,1019],{"data":1014,"content":1015,"nodeType":78},{},[1016],{"data":1017,"marks":1018,"value":416,"nodeType":82},{},[],{"data":1020,"content":1021,"nodeType":87},{},[1022],{"data":1023,"marks":1024,"value":423,"nodeType":82},{},[],{"metadata":1026,"sys":1029,"fields":1034},{"tags":1027,"concepts":1028},[],[],{"space":1030,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1032,"publishedVersion":62,"revision":44,"locale":29},{"sys":1031},{"type":12,"linkType":13,"id":14},{"sys":1033},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1035},{"url":439,"details":1036,"fileName":445,"contentType":446},{"size":441,"image":1037},{"width":443,"height":444},{"sys":1039,"fields":1042},{"id":1040,"createdAt":1041},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":1043,"slug":1044,"articleIntro":1043,"category":1045},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[1046],{"metadata":1047,"sys":1050,"fields":1057},{"tags":1048,"concepts":1049},[],[],{"space":1051,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1053,"publishedVersion":395,"revision":62,"contentType":1055,"locale":29},{"sys":1052},{"type":12,"linkType":13,"id":14},{"sys":1054},{"id":21,"type":12,"linkType":22},{"sys":1056},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1058,"metaTitle":405,"metaDescription":406,"mainTitle":1059,"subtitle":424,"heroImage":1074,"ctaButton":447,"ctaLink":448},[404],{"data":1060,"content":1061,"nodeType":74},{},[1062,1068],{"data":1063,"content":1064,"nodeType":78},{},[1065],{"data":1066,"marks":1067,"value":416,"nodeType":82},{},[],{"data":1069,"content":1070,"nodeType":87},{},[1071],{"data":1072,"marks":1073,"value":423,"nodeType":82},{},[],{"metadata":1075,"sys":1078,"fields":1083},{"tags":1076,"concepts":1077},[],[],{"space":1079,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1081,"publishedVersion":62,"revision":44,"locale":29},{"sys":1080},{"type":12,"linkType":13,"id":14},{"sys":1082},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1084},{"url":439,"details":1085,"fileName":445,"contentType":446},{"size":441,"image":1086},{"width":443,"height":444},{"sys":1088,"fields":1091},{"id":1089,"createdAt":1090},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":1092,"slug":1093,"articleIntro":1092,"category":1094},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[1095],{"metadata":1096,"sys":1099,"fields":1106},{"tags":1097,"concepts":1098},[],[],{"space":1100,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1102,"publishedVersion":395,"revision":62,"contentType":1104,"locale":29},{"sys":1101},{"type":12,"linkType":13,"id":14},{"sys":1103},{"id":21,"type":12,"linkType":22},{"sys":1105},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1107,"metaTitle":405,"metaDescription":406,"mainTitle":1108,"subtitle":424,"heroImage":1123,"ctaButton":447,"ctaLink":448},[404],{"data":1109,"content":1110,"nodeType":74},{},[1111,1117],{"data":1112,"content":1113,"nodeType":78},{},[1114],{"data":1115,"marks":1116,"value":416,"nodeType":82},{},[],{"data":1118,"content":1119,"nodeType":87},{},[1120],{"data":1121,"marks":1122,"value":423,"nodeType":82},{},[],{"metadata":1124,"sys":1127,"fields":1132},{"tags":1125,"concepts":1126},[],[],{"space":1128,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1130,"publishedVersion":62,"revision":44,"locale":29},{"sys":1129},{"type":12,"linkType":13,"id":14},{"sys":1131},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1133},{"url":439,"details":1134,"fileName":445,"contentType":446},{"size":441,"image":1135},{"width":443,"height":444},{"sys":1137,"fields":1140},{"id":1138,"createdAt":1139},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":1141,"slug":1142,"articleIntro":1141,"category":1143},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[1144],{"metadata":1145,"sys":1148,"fields":1155},{"tags":1146,"concepts":1147},[],[],{"space":1149,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1151,"publishedVersion":395,"revision":62,"contentType":1153,"locale":29},{"sys":1150},{"type":12,"linkType":13,"id":14},{"sys":1152},{"id":21,"type":12,"linkType":22},{"sys":1154},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1156,"metaTitle":405,"metaDescription":406,"mainTitle":1157,"subtitle":424,"heroImage":1172,"ctaButton":447,"ctaLink":448},[404],{"data":1158,"content":1159,"nodeType":74},{},[1160,1166],{"data":1161,"content":1162,"nodeType":78},{},[1163],{"data":1164,"marks":1165,"value":416,"nodeType":82},{},[],{"data":1167,"content":1168,"nodeType":87},{},[1169],{"data":1170,"marks":1171,"value":423,"nodeType":82},{},[],{"metadata":1173,"sys":1176,"fields":1181},{"tags":1174,"concepts":1175},[],[],{"space":1177,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1179,"publishedVersion":62,"revision":44,"locale":29},{"sys":1178},{"type":12,"linkType":13,"id":14},{"sys":1180},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1182},{"url":439,"details":1183,"fileName":445,"contentType":446},{"size":441,"image":1184},{"width":443,"height":444},{"sys":1186,"fields":1189},{"id":1187,"createdAt":1188},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":1190,"slug":1191,"articleIntro":1190,"category":1192},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[1193],{"metadata":1194,"sys":1197,"fields":1204},{"tags":1195,"concepts":1196},[],[],{"space":1198,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1200,"publishedVersion":395,"revision":62,"contentType":1202,"locale":29},{"sys":1199},{"type":12,"linkType":13,"id":14},{"sys":1201},{"id":21,"type":12,"linkType":22},{"sys":1203},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1205,"metaTitle":405,"metaDescription":406,"mainTitle":1206,"subtitle":424,"heroImage":1221,"ctaButton":447,"ctaLink":448},[404],{"data":1207,"content":1208,"nodeType":74},{},[1209,1215],{"data":1210,"content":1211,"nodeType":78},{},[1212],{"data":1213,"marks":1214,"value":416,"nodeType":82},{},[],{"data":1216,"content":1217,"nodeType":87},{},[1218],{"data":1219,"marks":1220,"value":423,"nodeType":82},{},[],{"metadata":1222,"sys":1225,"fields":1230},{"tags":1223,"concepts":1224},[],[],{"space":1226,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1228,"publishedVersion":62,"revision":44,"locale":29},{"sys":1227},{"type":12,"linkType":13,"id":14},{"sys":1229},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1231},{"url":439,"details":1232,"fileName":445,"contentType":446},{"size":441,"image":1233},{"width":443,"height":444},{"sys":1235,"fields":1238},{"id":1236,"createdAt":1237},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":1239,"slug":1240,"articleIntro":1239,"category":1241},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[1242],{"metadata":1243,"sys":1246,"fields":1253},{"tags":1244,"concepts":1245},[],[],{"space":1247,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1249,"publishedVersion":395,"revision":62,"contentType":1251,"locale":29},{"sys":1248},{"type":12,"linkType":13,"id":14},{"sys":1250},{"id":21,"type":12,"linkType":22},{"sys":1252},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1254,"metaTitle":405,"metaDescription":406,"mainTitle":1255,"subtitle":424,"heroImage":1270,"ctaButton":447,"ctaLink":448},[404],{"data":1256,"content":1257,"nodeType":74},{},[1258,1264],{"data":1259,"content":1260,"nodeType":78},{},[1261],{"data":1262,"marks":1263,"value":416,"nodeType":82},{},[],{"data":1265,"content":1266,"nodeType":87},{},[1267],{"data":1268,"marks":1269,"value":423,"nodeType":82},{},[],{"metadata":1271,"sys":1274,"fields":1279},{"tags":1272,"concepts":1273},[],[],{"space":1275,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1277,"publishedVersion":62,"revision":44,"locale":29},{"sys":1276},{"type":12,"linkType":13,"id":14},{"sys":1278},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1280},{"url":439,"details":1281,"fileName":445,"contentType":446},{"size":441,"image":1282},{"width":443,"height":444},{"sys":1284,"fields":1287},{"id":1285,"createdAt":1286},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":1288,"slug":1289,"articleIntro":1288,"category":1290},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[1291],{"metadata":1292,"sys":1295,"fields":1302},{"tags":1293,"concepts":1294},[],[],{"space":1296,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1298,"publishedVersion":395,"revision":62,"contentType":1300,"locale":29},{"sys":1297},{"type":12,"linkType":13,"id":14},{"sys":1299},{"id":21,"type":12,"linkType":22},{"sys":1301},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1303,"metaTitle":405,"metaDescription":406,"mainTitle":1304,"subtitle":424,"heroImage":1319,"ctaButton":447,"ctaLink":448},[404],{"data":1305,"content":1306,"nodeType":74},{},[1307,1313],{"data":1308,"content":1309,"nodeType":78},{},[1310],{"data":1311,"marks":1312,"value":416,"nodeType":82},{},[],{"data":1314,"content":1315,"nodeType":87},{},[1316],{"data":1317,"marks":1318,"value":423,"nodeType":82},{},[],{"metadata":1320,"sys":1323,"fields":1328},{"tags":1321,"concepts":1322},[],[],{"space":1324,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1326,"publishedVersion":62,"revision":44,"locale":29},{"sys":1325},{"type":12,"linkType":13,"id":14},{"sys":1327},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1329},{"url":439,"details":1330,"fileName":445,"contentType":446},{"size":441,"image":1331},{"width":443,"height":444},{"sys":1333,"fields":1336},{"id":1334,"createdAt":1335},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":1337,"slug":1338,"articleIntro":1337,"category":1339},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[1340],{"metadata":1341,"sys":1344,"fields":1351},{"tags":1342,"concepts":1343},[],[],{"space":1345,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1347,"publishedVersion":395,"revision":62,"contentType":1349,"locale":29},{"sys":1346},{"type":12,"linkType":13,"id":14},{"sys":1348},{"id":21,"type":12,"linkType":22},{"sys":1350},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1352,"metaTitle":405,"metaDescription":406,"mainTitle":1353,"subtitle":424,"heroImage":1368,"ctaButton":447,"ctaLink":448},[404],{"data":1354,"content":1355,"nodeType":74},{},[1356,1362],{"data":1357,"content":1358,"nodeType":78},{},[1359],{"data":1360,"marks":1361,"value":416,"nodeType":82},{},[],{"data":1363,"content":1364,"nodeType":87},{},[1365],{"data":1366,"marks":1367,"value":423,"nodeType":82},{},[],{"metadata":1369,"sys":1372,"fields":1377},{"tags":1370,"concepts":1371},[],[],{"space":1373,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1375,"publishedVersion":62,"revision":44,"locale":29},{"sys":1374},{"type":12,"linkType":13,"id":14},{"sys":1376},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1378},{"url":439,"details":1379,"fileName":445,"contentType":446},{"size":441,"image":1380},{"width":443,"height":444},{"sys":1382,"fields":1385},{"id":1383,"createdAt":1384},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":1386,"slug":1387,"articleIntro":1386,"category":1388},"Compte 508 - Obligations","compte-508-obligations",[1389],{"metadata":1390,"sys":1393,"fields":1400},{"tags":1391,"concepts":1392},[],[],{"space":1394,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1396,"publishedVersion":395,"revision":62,"contentType":1398,"locale":29},{"sys":1395},{"type":12,"linkType":13,"id":14},{"sys":1397},{"id":21,"type":12,"linkType":22},{"sys":1399},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1401,"metaTitle":405,"metaDescription":406,"mainTitle":1402,"subtitle":424,"heroImage":1417,"ctaButton":447,"ctaLink":448},[404],{"data":1403,"content":1404,"nodeType":74},{},[1405,1411],{"data":1406,"content":1407,"nodeType":78},{},[1408],{"data":1409,"marks":1410,"value":416,"nodeType":82},{},[],{"data":1412,"content":1413,"nodeType":87},{},[1414],{"data":1415,"marks":1416,"value":423,"nodeType":82},{},[],{"metadata":1418,"sys":1421,"fields":1426},{"tags":1419,"concepts":1420},[],[],{"space":1422,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1424,"publishedVersion":62,"revision":44,"locale":29},{"sys":1423},{"type":12,"linkType":13,"id":14},{"sys":1425},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1427},{"url":439,"details":1428,"fileName":445,"contentType":446},{"size":441,"image":1429},{"width":443,"height":444},{"sys":1431,"fields":1434},{"id":1432,"createdAt":1433},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":1435,"slug":1436,"articleIntro":1435,"category":1437},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[1438],{"metadata":1439,"sys":1442,"fields":1449},{"tags":1440,"concepts":1441},[],[],{"space":1443,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1445,"publishedVersion":395,"revision":62,"contentType":1447,"locale":29},{"sys":1444},{"type":12,"linkType":13,"id":14},{"sys":1446},{"id":21,"type":12,"linkType":22},{"sys":1448},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1450,"metaTitle":405,"metaDescription":406,"mainTitle":1451,"subtitle":424,"heroImage":1466,"ctaButton":447,"ctaLink":448},[404],{"data":1452,"content":1453,"nodeType":74},{},[1454,1460],{"data":1455,"content":1456,"nodeType":78},{},[1457],{"data":1458,"marks":1459,"value":416,"nodeType":82},{},[],{"data":1461,"content":1462,"nodeType":87},{},[1463],{"data":1464,"marks":1465,"value":423,"nodeType":82},{},[],{"metadata":1467,"sys":1470,"fields":1475},{"tags":1468,"concepts":1469},[],[],{"space":1471,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1473,"publishedVersion":62,"revision":44,"locale":29},{"sys":1472},{"type":12,"linkType":13,"id":14},{"sys":1474},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1476},{"url":439,"details":1477,"fileName":445,"contentType":446},{"size":441,"image":1478},{"width":443,"height":444},{"sys":1480,"fields":1483},{"id":1481,"createdAt":1482},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":1484,"slug":1485,"articleIntro":1484,"category":1486},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[1487],{"metadata":1488,"sys":1491,"fields":1498},{"tags":1489,"concepts":1490},[],[],{"space":1492,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1494,"publishedVersion":395,"revision":62,"contentType":1496,"locale":29},{"sys":1493},{"type":12,"linkType":13,"id":14},{"sys":1495},{"id":21,"type":12,"linkType":22},{"sys":1497},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1499,"metaTitle":405,"metaDescription":406,"mainTitle":1500,"subtitle":424,"heroImage":1515,"ctaButton":447,"ctaLink":448},[404],{"data":1501,"content":1502,"nodeType":74},{},[1503,1509],{"data":1504,"content":1505,"nodeType":78},{},[1506],{"data":1507,"marks":1508,"value":416,"nodeType":82},{},[],{"data":1510,"content":1511,"nodeType":87},{},[1512],{"data":1513,"marks":1514,"value":423,"nodeType":82},{},[],{"metadata":1516,"sys":1519,"fields":1524},{"tags":1517,"concepts":1518},[],[],{"space":1520,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1522,"publishedVersion":62,"revision":44,"locale":29},{"sys":1521},{"type":12,"linkType":13,"id":14},{"sys":1523},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1525},{"url":439,"details":1526,"fileName":445,"contentType":446},{"size":441,"image":1527},{"width":443,"height":444},{"sys":1529,"fields":1532},{"id":1530,"createdAt":1531},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":1533,"slug":1534,"articleIntro":-1,"category":1535},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[1536],{"metadata":1537,"sys":1540,"fields":1547},{"tags":1538,"concepts":1539},[],[],{"space":1541,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1543,"publishedVersion":395,"revision":62,"contentType":1545,"locale":29},{"sys":1542},{"type":12,"linkType":13,"id":14},{"sys":1544},{"id":21,"type":12,"linkType":22},{"sys":1546},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1548,"metaTitle":405,"metaDescription":406,"mainTitle":1549,"subtitle":424,"heroImage":1564,"ctaButton":447,"ctaLink":448},[404],{"data":1550,"content":1551,"nodeType":74},{},[1552,1558],{"data":1553,"content":1554,"nodeType":78},{},[1555],{"data":1556,"marks":1557,"value":416,"nodeType":82},{},[],{"data":1559,"content":1560,"nodeType":87},{},[1561],{"data":1562,"marks":1563,"value":423,"nodeType":82},{},[],{"metadata":1565,"sys":1568,"fields":1573},{"tags":1566,"concepts":1567},[],[],{"space":1569,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1571,"publishedVersion":62,"revision":44,"locale":29},{"sys":1570},{"type":12,"linkType":13,"id":14},{"sys":1572},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1574},{"url":439,"details":1575,"fileName":445,"contentType":446},{"size":441,"image":1576},{"width":443,"height":444},{"sys":1578,"fields":1581},{"id":1579,"createdAt":1580},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":1582,"slug":1583,"articleIntro":1582,"category":1584},"6021 - Matières consommables","compte-6021-matieres-consommables",[1585],{"metadata":1586,"sys":1589,"fields":1596},{"tags":1587,"concepts":1588},[],[],{"space":1590,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1592,"publishedVersion":395,"revision":62,"contentType":1594,"locale":29},{"sys":1591},{"type":12,"linkType":13,"id":14},{"sys":1593},{"id":21,"type":12,"linkType":22},{"sys":1595},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1597,"metaTitle":405,"metaDescription":406,"mainTitle":1598,"subtitle":424,"heroImage":1613,"ctaButton":447,"ctaLink":448},[404],{"data":1599,"content":1600,"nodeType":74},{},[1601,1607],{"data":1602,"content":1603,"nodeType":78},{},[1604],{"data":1605,"marks":1606,"value":416,"nodeType":82},{},[],{"data":1608,"content":1609,"nodeType":87},{},[1610],{"data":1611,"marks":1612,"value":423,"nodeType":82},{},[],{"metadata":1614,"sys":1617,"fields":1622},{"tags":1615,"concepts":1616},[],[],{"space":1618,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1620,"publishedVersion":62,"revision":44,"locale":29},{"sys":1619},{"type":12,"linkType":13,"id":14},{"sys":1621},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1623},{"url":439,"details":1624,"fileName":445,"contentType":446},{"size":441,"image":1625},{"width":443,"height":444},{"sys":1627,"fields":1630},{"id":1628,"createdAt":1629},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":1631,"slug":1632,"articleIntro":1631,"category":1633},"506 - Obligations","compte-506-obligations",[1634],{"metadata":1635,"sys":1638,"fields":1645},{"tags":1636,"concepts":1637},[],[],{"space":1639,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1641,"publishedVersion":395,"revision":62,"contentType":1643,"locale":29},{"sys":1640},{"type":12,"linkType":13,"id":14},{"sys":1642},{"id":21,"type":12,"linkType":22},{"sys":1644},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1646,"metaTitle":405,"metaDescription":406,"mainTitle":1647,"subtitle":424,"heroImage":1662,"ctaButton":447,"ctaLink":448},[404],{"data":1648,"content":1649,"nodeType":74},{},[1650,1656],{"data":1651,"content":1652,"nodeType":78},{},[1653],{"data":1654,"marks":1655,"value":416,"nodeType":82},{},[],{"data":1657,"content":1658,"nodeType":87},{},[1659],{"data":1660,"marks":1661,"value":423,"nodeType":82},{},[],{"metadata":1663,"sys":1666,"fields":1671},{"tags":1664,"concepts":1665},[],[],{"space":1667,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1669,"publishedVersion":62,"revision":44,"locale":29},{"sys":1668},{"type":12,"linkType":13,"id":14},{"sys":1670},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1672},{"url":439,"details":1673,"fileName":445,"contentType":446},{"size":441,"image":1674},{"width":443,"height":444},{"sys":1676,"fields":1679},{"id":1677,"createdAt":1678},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":1680,"slug":1681,"articleIntro":1680,"category":1682},"335 - Travaux en cours","compte-335-travaux-en-cours",[1683],{"metadata":1684,"sys":1687,"fields":1694},{"tags":1685,"concepts":1686},[],[],{"space":1688,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1690,"publishedVersion":395,"revision":62,"contentType":1692,"locale":29},{"sys":1689},{"type":12,"linkType":13,"id":14},{"sys":1691},{"id":21,"type":12,"linkType":22},{"sys":1693},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1695,"metaTitle":405,"metaDescription":406,"mainTitle":1696,"subtitle":424,"heroImage":1711,"ctaButton":447,"ctaLink":448},[404],{"data":1697,"content":1698,"nodeType":74},{},[1699,1705],{"data":1700,"content":1701,"nodeType":78},{},[1702],{"data":1703,"marks":1704,"value":416,"nodeType":82},{},[],{"data":1706,"content":1707,"nodeType":87},{},[1708],{"data":1709,"marks":1710,"value":423,"nodeType":82},{},[],{"metadata":1712,"sys":1715,"fields":1720},{"tags":1713,"concepts":1714},[],[],{"space":1716,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1718,"publishedVersion":62,"revision":44,"locale":29},{"sys":1717},{"type":12,"linkType":13,"id":14},{"sys":1719},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1721},{"url":439,"details":1722,"fileName":445,"contentType":446},{"size":441,"image":1723},{"width":443,"height":444},{"sys":1725,"fields":1728},{"id":1726,"createdAt":1727},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":1729,"slug":1730,"articleIntro":-1,"category":1731},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[1732],{"metadata":1733,"sys":1736,"fields":1743},{"tags":1734,"concepts":1735},[],[],{"space":1737,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1739,"publishedVersion":395,"revision":62,"contentType":1741,"locale":29},{"sys":1738},{"type":12,"linkType":13,"id":14},{"sys":1740},{"id":21,"type":12,"linkType":22},{"sys":1742},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1744,"metaTitle":405,"metaDescription":406,"mainTitle":1745,"subtitle":424,"heroImage":1760,"ctaButton":447,"ctaLink":448},[404],{"data":1746,"content":1747,"nodeType":74},{},[1748,1754],{"data":1749,"content":1750,"nodeType":78},{},[1751],{"data":1752,"marks":1753,"value":416,"nodeType":82},{},[],{"data":1755,"content":1756,"nodeType":87},{},[1757],{"data":1758,"marks":1759,"value":423,"nodeType":82},{},[],{"metadata":1761,"sys":1764,"fields":1769},{"tags":1762,"concepts":1763},[],[],{"space":1765,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1767,"publishedVersion":62,"revision":44,"locale":29},{"sys":1766},{"type":12,"linkType":13,"id":14},{"sys":1768},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1770},{"url":439,"details":1771,"fileName":445,"contentType":446},{"size":441,"image":1772},{"width":443,"height":444},{"sys":1774,"fields":1777},{"id":1775,"createdAt":1776},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":1778,"slug":1779,"articleIntro":1778,"category":1780},"6378 - Taxes diverses","compte-6378-taxes-diverses",[1781],{"metadata":1782,"sys":1785,"fields":1792},{"tags":1783,"concepts":1784},[],[],{"space":1786,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1788,"publishedVersion":395,"revision":62,"contentType":1790,"locale":29},{"sys":1787},{"type":12,"linkType":13,"id":14},{"sys":1789},{"id":21,"type":12,"linkType":22},{"sys":1791},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1793,"metaTitle":405,"metaDescription":406,"mainTitle":1794,"subtitle":424,"heroImage":1809,"ctaButton":447,"ctaLink":448},[404],{"data":1795,"content":1796,"nodeType":74},{},[1797,1803],{"data":1798,"content":1799,"nodeType":78},{},[1800],{"data":1801,"marks":1802,"value":416,"nodeType":82},{},[],{"data":1804,"content":1805,"nodeType":87},{},[1806],{"data":1807,"marks":1808,"value":423,"nodeType":82},{},[],{"metadata":1810,"sys":1813,"fields":1818},{"tags":1811,"concepts":1812},[],[],{"space":1814,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1816,"publishedVersion":62,"revision":44,"locale":29},{"sys":1815},{"type":12,"linkType":13,"id":14},{"sys":1817},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1819},{"url":439,"details":1820,"fileName":445,"contentType":446},{"size":441,"image":1821},{"width":443,"height":444},{"sys":1823,"fields":1826},{"id":1824,"createdAt":1825},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":1827,"slug":1828,"articleIntro":1827,"category":1829},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[1830],{"metadata":1831,"sys":1834,"fields":1841},{"tags":1832,"concepts":1833},[],[],{"space":1835,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1837,"publishedVersion":395,"revision":62,"contentType":1839,"locale":29},{"sys":1836},{"type":12,"linkType":13,"id":14},{"sys":1838},{"id":21,"type":12,"linkType":22},{"sys":1840},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1842,"metaTitle":405,"metaDescription":406,"mainTitle":1843,"subtitle":424,"heroImage":1858,"ctaButton":447,"ctaLink":448},[404],{"data":1844,"content":1845,"nodeType":74},{},[1846,1852],{"data":1847,"content":1848,"nodeType":78},{},[1849],{"data":1850,"marks":1851,"value":416,"nodeType":82},{},[],{"data":1853,"content":1854,"nodeType":87},{},[1855],{"data":1856,"marks":1857,"value":423,"nodeType":82},{},[],{"metadata":1859,"sys":1862,"fields":1867},{"tags":1860,"concepts":1861},[],[],{"space":1863,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1865,"publishedVersion":62,"revision":44,"locale":29},{"sys":1864},{"type":12,"linkType":13,"id":14},{"sys":1866},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1868},{"url":439,"details":1869,"fileName":445,"contentType":446},{"size":441,"image":1870},{"width":443,"height":444},{"sys":1872,"fields":1875},{"id":1873,"createdAt":1874},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":1876,"slug":1877,"articleIntro":1876,"category":1878},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[1879],{"metadata":1880,"sys":1883,"fields":1890},{"tags":1881,"concepts":1882},[],[],{"space":1884,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1886,"publishedVersion":395,"revision":62,"contentType":1888,"locale":29},{"sys":1885},{"type":12,"linkType":13,"id":14},{"sys":1887},{"id":21,"type":12,"linkType":22},{"sys":1889},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1891,"metaTitle":405,"metaDescription":406,"mainTitle":1892,"subtitle":424,"heroImage":1907,"ctaButton":447,"ctaLink":448},[404],{"data":1893,"content":1894,"nodeType":74},{},[1895,1901],{"data":1896,"content":1897,"nodeType":78},{},[1898],{"data":1899,"marks":1900,"value":416,"nodeType":82},{},[],{"data":1902,"content":1903,"nodeType":87},{},[1904],{"data":1905,"marks":1906,"value":423,"nodeType":82},{},[],{"metadata":1908,"sys":1911,"fields":1916},{"tags":1909,"concepts":1910},[],[],{"space":1912,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1914,"publishedVersion":62,"revision":44,"locale":29},{"sys":1913},{"type":12,"linkType":13,"id":14},{"sys":1915},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1917},{"url":439,"details":1918,"fileName":445,"contentType":446},{"size":441,"image":1919},{"width":443,"height":444},{"sys":1921,"fields":1924},{"id":1922,"createdAt":1923},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":1925,"slug":1926,"articleIntro":1925,"category":1927},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[1928],{"metadata":1929,"sys":1932,"fields":1939},{"tags":1930,"concepts":1931},[],[],{"space":1933,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1935,"publishedVersion":395,"revision":62,"contentType":1937,"locale":29},{"sys":1934},{"type":12,"linkType":13,"id":14},{"sys":1936},{"id":21,"type":12,"linkType":22},{"sys":1938},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1940,"metaTitle":405,"metaDescription":406,"mainTitle":1941,"subtitle":424,"heroImage":1956,"ctaButton":447,"ctaLink":448},[404],{"data":1942,"content":1943,"nodeType":74},{},[1944,1950],{"data":1945,"content":1946,"nodeType":78},{},[1947],{"data":1948,"marks":1949,"value":416,"nodeType":82},{},[],{"data":1951,"content":1952,"nodeType":87},{},[1953],{"data":1954,"marks":1955,"value":423,"nodeType":82},{},[],{"metadata":1957,"sys":1960,"fields":1965},{"tags":1958,"concepts":1959},[],[],{"space":1961,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1963,"publishedVersion":62,"revision":44,"locale":29},{"sys":1962},{"type":12,"linkType":13,"id":14},{"sys":1964},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1966},{"url":439,"details":1967,"fileName":445,"contentType":446},{"size":441,"image":1968},{"width":443,"height":444},{"sys":1970,"fields":1973},{"id":1971,"createdAt":1972},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":1974,"slug":1975,"articleIntro":-1,"category":1976},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[1977],{"metadata":1978,"sys":1981,"fields":1988},{"tags":1979,"concepts":1980},[],[],{"space":1982,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1984,"publishedVersion":395,"revision":62,"contentType":1986,"locale":29},{"sys":1983},{"type":12,"linkType":13,"id":14},{"sys":1985},{"id":21,"type":12,"linkType":22},{"sys":1987},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1989,"metaTitle":405,"metaDescription":406,"mainTitle":1990,"subtitle":424,"heroImage":2005,"ctaButton":447,"ctaLink":448},[404],{"data":1991,"content":1992,"nodeType":74},{},[1993,1999],{"data":1994,"content":1995,"nodeType":78},{},[1996],{"data":1997,"marks":1998,"value":416,"nodeType":82},{},[],{"data":2000,"content":2001,"nodeType":87},{},[2002],{"data":2003,"marks":2004,"value":423,"nodeType":82},{},[],{"metadata":2006,"sys":2009,"fields":2014},{"tags":2007,"concepts":2008},[],[],{"space":2010,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2012,"publishedVersion":62,"revision":44,"locale":29},{"sys":2011},{"type":12,"linkType":13,"id":14},{"sys":2013},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2015},{"url":439,"details":2016,"fileName":445,"contentType":446},{"size":441,"image":2017},{"width":443,"height":444},{"sys":2019,"fields":2022},{"id":2020,"createdAt":2021},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":2023,"slug":2024,"articleIntro":-1,"category":2025},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[2026],{"metadata":2027,"sys":2030,"fields":2037},{"tags":2028,"concepts":2029},[],[],{"space":2031,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2033,"publishedVersion":395,"revision":62,"contentType":2035,"locale":29},{"sys":2032},{"type":12,"linkType":13,"id":14},{"sys":2034},{"id":21,"type":12,"linkType":22},{"sys":2036},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2038,"metaTitle":405,"metaDescription":406,"mainTitle":2039,"subtitle":424,"heroImage":2054,"ctaButton":447,"ctaLink":448},[404],{"data":2040,"content":2041,"nodeType":74},{},[2042,2048],{"data":2043,"content":2044,"nodeType":78},{},[2045],{"data":2046,"marks":2047,"value":416,"nodeType":82},{},[],{"data":2049,"content":2050,"nodeType":87},{},[2051],{"data":2052,"marks":2053,"value":423,"nodeType":82},{},[],{"metadata":2055,"sys":2058,"fields":2063},{"tags":2056,"concepts":2057},[],[],{"space":2059,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2061,"publishedVersion":62,"revision":44,"locale":29},{"sys":2060},{"type":12,"linkType":13,"id":14},{"sys":2062},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2064},{"url":439,"details":2065,"fileName":445,"contentType":446},{"size":441,"image":2066},{"width":443,"height":444},{"sys":2068,"fields":2071},{"id":2069,"createdAt":2070},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":2072,"slug":2073,"articleIntro":2072,"category":2074},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[2075],{"metadata":2076,"sys":2079,"fields":2086},{"tags":2077,"concepts":2078},[],[],{"space":2080,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2082,"publishedVersion":395,"revision":62,"contentType":2084,"locale":29},{"sys":2081},{"type":12,"linkType":13,"id":14},{"sys":2083},{"id":21,"type":12,"linkType":22},{"sys":2085},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2087,"metaTitle":405,"metaDescription":406,"mainTitle":2088,"subtitle":424,"heroImage":2103,"ctaButton":447,"ctaLink":448},[404],{"data":2089,"content":2090,"nodeType":74},{},[2091,2097],{"data":2092,"content":2093,"nodeType":78},{},[2094],{"data":2095,"marks":2096,"value":416,"nodeType":82},{},[],{"data":2098,"content":2099,"nodeType":87},{},[2100],{"data":2101,"marks":2102,"value":423,"nodeType":82},{},[],{"metadata":2104,"sys":2107,"fields":2112},{"tags":2105,"concepts":2106},[],[],{"space":2108,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2110,"publishedVersion":62,"revision":44,"locale":29},{"sys":2109},{"type":12,"linkType":13,"id":14},{"sys":2111},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2113},{"url":439,"details":2114,"fileName":445,"contentType":446},{"size":441,"image":2115},{"width":443,"height":444},{"sys":2117,"fields":2120},{"id":2118,"createdAt":2119},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":2121,"slug":2122,"articleIntro":2121,"category":2123},"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",[2124],{"metadata":2125,"sys":2128,"fields":2135},{"tags":2126,"concepts":2127},[],[],{"space":2129,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2131,"publishedVersion":395,"revision":62,"contentType":2133,"locale":29},{"sys":2130},{"type":12,"linkType":13,"id":14},{"sys":2132},{"id":21,"type":12,"linkType":22},{"sys":2134},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2136,"metaTitle":405,"metaDescription":406,"mainTitle":2137,"subtitle":424,"heroImage":2152,"ctaButton":447,"ctaLink":448},[404],{"data":2138,"content":2139,"nodeType":74},{},[2140,2146],{"data":2141,"content":2142,"nodeType":78},{},[2143],{"data":2144,"marks":2145,"value":416,"nodeType":82},{},[],{"data":2147,"content":2148,"nodeType":87},{},[2149],{"data":2150,"marks":2151,"value":423,"nodeType":82},{},[],{"metadata":2153,"sys":2156,"fields":2161},{"tags":2154,"concepts":2155},[],[],{"space":2157,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2159,"publishedVersion":62,"revision":44,"locale":29},{"sys":2158},{"type":12,"linkType":13,"id":14},{"sys":2160},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2162},{"url":439,"details":2163,"fileName":445,"contentType":446},{"size":441,"image":2164},{"width":443,"height":444},{"sys":2166,"fields":2167},{"id":15,"createdAt":17},{"title":31,"slug":380,"articleIntro":31,"category":2168},[2169],{"metadata":2170,"sys":2173,"fields":2180},{"tags":2171,"concepts":2172},[],[],{"space":2174,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2176,"publishedVersion":395,"revision":62,"contentType":2178,"locale":29},{"sys":2175},{"type":12,"linkType":13,"id":14},{"sys":2177},{"id":21,"type":12,"linkType":22},{"sys":2179},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2181,"metaTitle":405,"metaDescription":406,"mainTitle":2182,"subtitle":424,"heroImage":2197,"ctaButton":447,"ctaLink":448},[404],{"data":2183,"content":2184,"nodeType":74},{},[2185,2191],{"data":2186,"content":2187,"nodeType":78},{},[2188],{"data":2189,"marks":2190,"value":416,"nodeType":82},{},[],{"data":2192,"content":2193,"nodeType":87},{},[2194],{"data":2195,"marks":2196,"value":423,"nodeType":82},{},[],{"metadata":2198,"sys":2201,"fields":2206},{"tags":2199,"concepts":2200},[],[],{"space":2202,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2204,"publishedVersion":62,"revision":44,"locale":29},{"sys":2203},{"type":12,"linkType":13,"id":14},{"sys":2205},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2207},{"url":439,"details":2208,"fileName":445,"contentType":446},{"size":441,"image":2209},{"width":443,"height":444},{"sys":2211,"fields":2214},{"id":2212,"createdAt":2213},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":2215,"slug":2216,"articleIntro":2215,"category":2217},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[2218],{"metadata":2219,"sys":2222,"fields":2229},{"tags":2220,"concepts":2221},[],[],{"space":2223,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2225,"publishedVersion":395,"revision":62,"contentType":2227,"locale":29},{"sys":2224},{"type":12,"linkType":13,"id":14},{"sys":2226},{"id":21,"type":12,"linkType":22},{"sys":2228},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2230,"metaTitle":405,"metaDescription":406,"mainTitle":2231,"subtitle":424,"heroImage":2246,"ctaButton":447,"ctaLink":448},[404],{"data":2232,"content":2233,"nodeType":74},{},[2234,2240],{"data":2235,"content":2236,"nodeType":78},{},[2237],{"data":2238,"marks":2239,"value":416,"nodeType":82},{},[],{"data":2241,"content":2242,"nodeType":87},{},[2243],{"data":2244,"marks":2245,"value":423,"nodeType":82},{},[],{"metadata":2247,"sys":2250,"fields":2255},{"tags":2248,"concepts":2249},[],[],{"space":2251,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2253,"publishedVersion":62,"revision":44,"locale":29},{"sys":2252},{"type":12,"linkType":13,"id":14},{"sys":2254},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2256},{"url":439,"details":2257,"fileName":445,"contentType":446},{"size":441,"image":2258},{"width":443,"height":444},{"sys":2260,"fields":2263},{"id":2261,"createdAt":2262},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":2264,"slug":2265,"articleIntro":2264,"category":2266},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[2267],{"metadata":2268,"sys":2271,"fields":2278},{"tags":2269,"concepts":2270},[],[],{"space":2272,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2274,"publishedVersion":395,"revision":62,"contentType":2276,"locale":29},{"sys":2273},{"type":12,"linkType":13,"id":14},{"sys":2275},{"id":21,"type":12,"linkType":22},{"sys":2277},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2279,"metaTitle":405,"metaDescription":406,"mainTitle":2280,"subtitle":424,"heroImage":2295,"ctaButton":447,"ctaLink":448},[404],{"data":2281,"content":2282,"nodeType":74},{},[2283,2289],{"data":2284,"content":2285,"nodeType":78},{},[2286],{"data":2287,"marks":2288,"value":416,"nodeType":82},{},[],{"data":2290,"content":2291,"nodeType":87},{},[2292],{"data":2293,"marks":2294,"value":423,"nodeType":82},{},[],{"metadata":2296,"sys":2299,"fields":2304},{"tags":2297,"concepts":2298},[],[],{"space":2300,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2302,"publishedVersion":62,"revision":44,"locale":29},{"sys":2301},{"type":12,"linkType":13,"id":14},{"sys":2303},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2305},{"url":439,"details":2306,"fileName":445,"contentType":446},{"size":441,"image":2307},{"width":443,"height":444},{"sys":2309,"fields":2312},{"id":2310,"createdAt":2311},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":2313,"slug":2314,"articleIntro":2313,"category":2315},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[2316],{"metadata":2317,"sys":2320,"fields":2327},{"tags":2318,"concepts":2319},[],[],{"space":2321,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2323,"publishedVersion":395,"revision":62,"contentType":2325,"locale":29},{"sys":2322},{"type":12,"linkType":13,"id":14},{"sys":2324},{"id":21,"type":12,"linkType":22},{"sys":2326},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2328,"metaTitle":405,"metaDescription":406,"mainTitle":2329,"subtitle":424,"heroImage":2344,"ctaButton":447,"ctaLink":448},[404],{"data":2330,"content":2331,"nodeType":74},{},[2332,2338],{"data":2333,"content":2334,"nodeType":78},{},[2335],{"data":2336,"marks":2337,"value":416,"nodeType":82},{},[],{"data":2339,"content":2340,"nodeType":87},{},[2341],{"data":2342,"marks":2343,"value":423,"nodeType":82},{},[],{"metadata":2345,"sys":2348,"fields":2353},{"tags":2346,"concepts":2347},[],[],{"space":2349,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2351,"publishedVersion":62,"revision":44,"locale":29},{"sys":2350},{"type":12,"linkType":13,"id":14},{"sys":2352},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2354},{"url":439,"details":2355,"fileName":445,"contentType":446},{"size":441,"image":2356},{"width":443,"height":444},{"sys":2358,"fields":2361},{"id":2359,"createdAt":2360},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2362,"slug":2363,"articleIntro":-1,"category":2364},"Compte 411 - Clients","compte-411-clients",[2365],{"metadata":2366,"sys":2369,"fields":2376},{"tags":2367,"concepts":2368},[],[],{"space":2370,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2372,"publishedVersion":395,"revision":62,"contentType":2374,"locale":29},{"sys":2371},{"type":12,"linkType":13,"id":14},{"sys":2373},{"id":21,"type":12,"linkType":22},{"sys":2375},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2377,"metaTitle":405,"metaDescription":406,"mainTitle":2378,"subtitle":424,"heroImage":2393,"ctaButton":447,"ctaLink":448},[404],{"data":2379,"content":2380,"nodeType":74},{},[2381,2387],{"data":2382,"content":2383,"nodeType":78},{},[2384],{"data":2385,"marks":2386,"value":416,"nodeType":82},{},[],{"data":2388,"content":2389,"nodeType":87},{},[2390],{"data":2391,"marks":2392,"value":423,"nodeType":82},{},[],{"metadata":2394,"sys":2397,"fields":2402},{"tags":2395,"concepts":2396},[],[],{"space":2398,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2400,"publishedVersion":62,"revision":44,"locale":29},{"sys":2399},{"type":12,"linkType":13,"id":14},{"sys":2401},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2403},{"url":439,"details":2404,"fileName":445,"contentType":446},{"size":441,"image":2405},{"width":443,"height":444},{"sys":2407,"fields":2410},{"id":2408,"createdAt":2409},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":2411,"slug":2412,"articleIntro":2411,"category":2413},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[2414],{"metadata":2415,"sys":2418,"fields":2425},{"tags":2416,"concepts":2417},[],[],{"space":2419,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2421,"publishedVersion":395,"revision":62,"contentType":2423,"locale":29},{"sys":2420},{"type":12,"linkType":13,"id":14},{"sys":2422},{"id":21,"type":12,"linkType":22},{"sys":2424},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2426,"metaTitle":405,"metaDescription":406,"mainTitle":2427,"subtitle":424,"heroImage":2442,"ctaButton":447,"ctaLink":448},[404],{"data":2428,"content":2429,"nodeType":74},{},[2430,2436],{"data":2431,"content":2432,"nodeType":78},{},[2433],{"data":2434,"marks":2435,"value":416,"nodeType":82},{},[],{"data":2437,"content":2438,"nodeType":87},{},[2439],{"data":2440,"marks":2441,"value":423,"nodeType":82},{},[],{"metadata":2443,"sys":2446,"fields":2451},{"tags":2444,"concepts":2445},[],[],{"space":2447,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2449,"publishedVersion":62,"revision":44,"locale":29},{"sys":2448},{"type":12,"linkType":13,"id":14},{"sys":2450},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2452},{"url":439,"details":2453,"fileName":445,"contentType":446},{"size":441,"image":2454},{"width":443,"height":444},{"sys":2456,"fields":2459},{"id":2457,"createdAt":2458},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":2460,"slug":2461,"articleIntro":2460,"category":2462},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[2463],{"metadata":2464,"sys":2467,"fields":2474},{"tags":2465,"concepts":2466},[],[],{"space":2468,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2470,"publishedVersion":395,"revision":62,"contentType":2472,"locale":29},{"sys":2469},{"type":12,"linkType":13,"id":14},{"sys":2471},{"id":21,"type":12,"linkType":22},{"sys":2473},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2475,"metaTitle":405,"metaDescription":406,"mainTitle":2476,"subtitle":424,"heroImage":2491,"ctaButton":447,"ctaLink":448},[404],{"data":2477,"content":2478,"nodeType":74},{},[2479,2485],{"data":2480,"content":2481,"nodeType":78},{},[2482],{"data":2483,"marks":2484,"value":416,"nodeType":82},{},[],{"data":2486,"content":2487,"nodeType":87},{},[2488],{"data":2489,"marks":2490,"value":423,"nodeType":82},{},[],{"metadata":2492,"sys":2495,"fields":2500},{"tags":2493,"concepts":2494},[],[],{"space":2496,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2498,"publishedVersion":62,"revision":44,"locale":29},{"sys":2497},{"type":12,"linkType":13,"id":14},{"sys":2499},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2501},{"url":439,"details":2502,"fileName":445,"contentType":446},{"size":441,"image":2503},{"width":443,"height":444},{"sys":2505,"fields":2508},{"id":2506,"createdAt":2507},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":2509,"slug":2510,"articleIntro":2509,"category":2511},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[2512],{"metadata":2513,"sys":2516,"fields":2523},{"tags":2514,"concepts":2515},[],[],{"space":2517,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2519,"publishedVersion":395,"revision":62,"contentType":2521,"locale":29},{"sys":2518},{"type":12,"linkType":13,"id":14},{"sys":2520},{"id":21,"type":12,"linkType":22},{"sys":2522},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2524,"metaTitle":405,"metaDescription":406,"mainTitle":2525,"subtitle":424,"heroImage":2540,"ctaButton":447,"ctaLink":448},[404],{"data":2526,"content":2527,"nodeType":74},{},[2528,2534],{"data":2529,"content":2530,"nodeType":78},{},[2531],{"data":2532,"marks":2533,"value":416,"nodeType":82},{},[],{"data":2535,"content":2536,"nodeType":87},{},[2537],{"data":2538,"marks":2539,"value":423,"nodeType":82},{},[],{"metadata":2541,"sys":2544,"fields":2549},{"tags":2542,"concepts":2543},[],[],{"space":2545,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2547,"publishedVersion":62,"revision":44,"locale":29},{"sys":2546},{"type":12,"linkType":13,"id":14},{"sys":2548},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2550},{"url":439,"details":2551,"fileName":445,"contentType":446},{"size":441,"image":2552},{"width":443,"height":444},{"sys":2554,"fields":2557},{"id":2555,"createdAt":2556},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":2558,"slug":2559,"articleIntro":-1,"category":2560},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[2561],{"metadata":2562,"sys":2565,"fields":2572},{"tags":2563,"concepts":2564},[],[],{"space":2566,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2568,"publishedVersion":395,"revision":62,"contentType":2570,"locale":29},{"sys":2567},{"type":12,"linkType":13,"id":14},{"sys":2569},{"id":21,"type":12,"linkType":22},{"sys":2571},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2573,"metaTitle":405,"metaDescription":406,"mainTitle":2574,"subtitle":424,"heroImage":2589,"ctaButton":447,"ctaLink":448},[404],{"data":2575,"content":2576,"nodeType":74},{},[2577,2583],{"data":2578,"content":2579,"nodeType":78},{},[2580],{"data":2581,"marks":2582,"value":416,"nodeType":82},{},[],{"data":2584,"content":2585,"nodeType":87},{},[2586],{"data":2587,"marks":2588,"value":423,"nodeType":82},{},[],{"metadata":2590,"sys":2593,"fields":2598},{"tags":2591,"concepts":2592},[],[],{"space":2594,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2596,"publishedVersion":62,"revision":44,"locale":29},{"sys":2595},{"type":12,"linkType":13,"id":14},{"sys":2597},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2599},{"url":439,"details":2600,"fileName":445,"contentType":446},{"size":441,"image":2601},{"width":443,"height":444},{"sys":2603,"fields":2606},{"id":2604,"createdAt":2605},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":2607,"slug":2608,"articleIntro":2607,"category":2609},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[2610],{"metadata":2611,"sys":2614,"fields":2621},{"tags":2612,"concepts":2613},[],[],{"space":2615,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2617,"publishedVersion":395,"revision":62,"contentType":2619,"locale":29},{"sys":2616},{"type":12,"linkType":13,"id":14},{"sys":2618},{"id":21,"type":12,"linkType":22},{"sys":2620},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2622,"metaTitle":405,"metaDescription":406,"mainTitle":2623,"subtitle":424,"heroImage":2638,"ctaButton":447,"ctaLink":448},[404],{"data":2624,"content":2625,"nodeType":74},{},[2626,2632],{"data":2627,"content":2628,"nodeType":78},{},[2629],{"data":2630,"marks":2631,"value":416,"nodeType":82},{},[],{"data":2633,"content":2634,"nodeType":87},{},[2635],{"data":2636,"marks":2637,"value":423,"nodeType":82},{},[],{"metadata":2639,"sys":2642,"fields":2647},{"tags":2640,"concepts":2641},[],[],{"space":2643,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2645,"publishedVersion":62,"revision":44,"locale":29},{"sys":2644},{"type":12,"linkType":13,"id":14},{"sys":2646},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2648},{"url":439,"details":2649,"fileName":445,"contentType":446},{"size":441,"image":2650},{"width":443,"height":444},{"sys":2652,"fields":2655},{"id":2653,"createdAt":2654},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":2656,"slug":2657,"articleIntro":2656,"category":2658},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[2659],{"metadata":2660,"sys":2663,"fields":2670},{"tags":2661,"concepts":2662},[],[],{"space":2664,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2666,"publishedVersion":395,"revision":62,"contentType":2668,"locale":29},{"sys":2665},{"type":12,"linkType":13,"id":14},{"sys":2667},{"id":21,"type":12,"linkType":22},{"sys":2669},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2671,"metaTitle":405,"metaDescription":406,"mainTitle":2672,"subtitle":424,"heroImage":2687,"ctaButton":447,"ctaLink":448},[404],{"data":2673,"content":2674,"nodeType":74},{},[2675,2681],{"data":2676,"content":2677,"nodeType":78},{},[2678],{"data":2679,"marks":2680,"value":416,"nodeType":82},{},[],{"data":2682,"content":2683,"nodeType":87},{},[2684],{"data":2685,"marks":2686,"value":423,"nodeType":82},{},[],{"metadata":2688,"sys":2691,"fields":2696},{"tags":2689,"concepts":2690},[],[],{"space":2692,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2694,"publishedVersion":62,"revision":44,"locale":29},{"sys":2693},{"type":12,"linkType":13,"id":14},{"sys":2695},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2697},{"url":439,"details":2698,"fileName":445,"contentType":446},{"size":441,"image":2699},{"width":443,"height":444},{"sys":2701,"fields":2704},{"id":2702,"createdAt":2703},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":2705,"slug":2706,"articleIntro":2705,"category":2707},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[2708],{"metadata":2709,"sys":2712,"fields":2719},{"tags":2710,"concepts":2711},[],[],{"space":2713,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2715,"publishedVersion":395,"revision":62,"contentType":2717,"locale":29},{"sys":2714},{"type":12,"linkType":13,"id":14},{"sys":2716},{"id":21,"type":12,"linkType":22},{"sys":2718},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2720,"metaTitle":405,"metaDescription":406,"mainTitle":2721,"subtitle":424,"heroImage":2736,"ctaButton":447,"ctaLink":448},[404],{"data":2722,"content":2723,"nodeType":74},{},[2724,2730],{"data":2725,"content":2726,"nodeType":78},{},[2727],{"data":2728,"marks":2729,"value":416,"nodeType":82},{},[],{"data":2731,"content":2732,"nodeType":87},{},[2733],{"data":2734,"marks":2735,"value":423,"nodeType":82},{},[],{"metadata":2737,"sys":2740,"fields":2745},{"tags":2738,"concepts":2739},[],[],{"space":2741,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2743,"publishedVersion":62,"revision":44,"locale":29},{"sys":2742},{"type":12,"linkType":13,"id":14},{"sys":2744},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2746},{"url":439,"details":2747,"fileName":445,"contentType":446},{"size":441,"image":2748},{"width":443,"height":444},{"sys":2750,"fields":2753},{"id":2751,"createdAt":2752},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":2754,"slug":2755,"articleIntro":2754,"category":2756},"Compte 101 - Capital","compte-101-capital",[2757],{"metadata":2758,"sys":2761,"fields":2768},{"tags":2759,"concepts":2760},[],[],{"space":2762,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2764,"publishedVersion":395,"revision":62,"contentType":2766,"locale":29},{"sys":2763},{"type":12,"linkType":13,"id":14},{"sys":2765},{"id":21,"type":12,"linkType":22},{"sys":2767},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2769,"metaTitle":405,"metaDescription":406,"mainTitle":2770,"subtitle":424,"heroImage":2785,"ctaButton":447,"ctaLink":448},[404],{"data":2771,"content":2772,"nodeType":74},{},[2773,2779],{"data":2774,"content":2775,"nodeType":78},{},[2776],{"data":2777,"marks":2778,"value":416,"nodeType":82},{},[],{"data":2780,"content":2781,"nodeType":87},{},[2782],{"data":2783,"marks":2784,"value":423,"nodeType":82},{},[],{"metadata":2786,"sys":2789,"fields":2794},{"tags":2787,"concepts":2788},[],[],{"space":2790,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2792,"publishedVersion":62,"revision":44,"locale":29},{"sys":2791},{"type":12,"linkType":13,"id":14},{"sys":2793},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2795},{"url":439,"details":2796,"fileName":445,"contentType":446},{"size":441,"image":2797},{"width":443,"height":444},{"sys":2799,"fields":2802},{"id":2800,"createdAt":2801},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":2803,"slug":2804,"articleIntro":2803,"category":2805},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[2806],{"metadata":2807,"sys":2810,"fields":2817},{"tags":2808,"concepts":2809},[],[],{"space":2811,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2813,"publishedVersion":395,"revision":62,"contentType":2815,"locale":29},{"sys":2812},{"type":12,"linkType":13,"id":14},{"sys":2814},{"id":21,"type":12,"linkType":22},{"sys":2816},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2818,"metaTitle":405,"metaDescription":406,"mainTitle":2819,"subtitle":424,"heroImage":2834,"ctaButton":447,"ctaLink":448},[404],{"data":2820,"content":2821,"nodeType":74},{},[2822,2828],{"data":2823,"content":2824,"nodeType":78},{},[2825],{"data":2826,"marks":2827,"value":416,"nodeType":82},{},[],{"data":2829,"content":2830,"nodeType":87},{},[2831],{"data":2832,"marks":2833,"value":423,"nodeType":82},{},[],{"metadata":2835,"sys":2838,"fields":2843},{"tags":2836,"concepts":2837},[],[],{"space":2839,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2841,"publishedVersion":62,"revision":44,"locale":29},{"sys":2840},{"type":12,"linkType":13,"id":14},{"sys":2842},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2844},{"url":439,"details":2845,"fileName":445,"contentType":446},{"size":441,"image":2846},{"width":443,"height":444},{"sys":2848,"fields":2851},{"id":2849,"createdAt":2850},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":2852,"slug":2853,"articleIntro":2852,"category":2854},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[2855],{"metadata":2856,"sys":2859,"fields":2866},{"tags":2857,"concepts":2858},[],[],{"space":2860,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2862,"publishedVersion":395,"revision":62,"contentType":2864,"locale":29},{"sys":2861},{"type":12,"linkType":13,"id":14},{"sys":2863},{"id":21,"type":12,"linkType":22},{"sys":2865},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2867,"metaTitle":405,"metaDescription":406,"mainTitle":2868,"subtitle":424,"heroImage":2883,"ctaButton":447,"ctaLink":448},[404],{"data":2869,"content":2870,"nodeType":74},{},[2871,2877],{"data":2872,"content":2873,"nodeType":78},{},[2874],{"data":2875,"marks":2876,"value":416,"nodeType":82},{},[],{"data":2878,"content":2879,"nodeType":87},{},[2880],{"data":2881,"marks":2882,"value":423,"nodeType":82},{},[],{"metadata":2884,"sys":2887,"fields":2892},{"tags":2885,"concepts":2886},[],[],{"space":2888,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2890,"publishedVersion":62,"revision":44,"locale":29},{"sys":2889},{"type":12,"linkType":13,"id":14},{"sys":2891},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2893},{"url":439,"details":2894,"fileName":445,"contentType":446},{"size":441,"image":2895},{"width":443,"height":444},{"sys":2897,"fields":2900},{"id":2898,"createdAt":2899},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":2901,"slug":2902,"articleIntro":2901,"category":2903},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[2904],{"metadata":2905,"sys":2908,"fields":2915},{"tags":2906,"concepts":2907},[],[],{"space":2909,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2911,"publishedVersion":395,"revision":62,"contentType":2913,"locale":29},{"sys":2910},{"type":12,"linkType":13,"id":14},{"sys":2912},{"id":21,"type":12,"linkType":22},{"sys":2914},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2916,"metaTitle":405,"metaDescription":406,"mainTitle":2917,"subtitle":424,"heroImage":2932,"ctaButton":447,"ctaLink":448},[404],{"data":2918,"content":2919,"nodeType":74},{},[2920,2926],{"data":2921,"content":2922,"nodeType":78},{},[2923],{"data":2924,"marks":2925,"value":416,"nodeType":82},{},[],{"data":2927,"content":2928,"nodeType":87},{},[2929],{"data":2930,"marks":2931,"value":423,"nodeType":82},{},[],{"metadata":2933,"sys":2936,"fields":2941},{"tags":2934,"concepts":2935},[],[],{"space":2937,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2939,"publishedVersion":62,"revision":44,"locale":29},{"sys":2938},{"type":12,"linkType":13,"id":14},{"sys":2940},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2942},{"url":439,"details":2943,"fileName":445,"contentType":446},{"size":441,"image":2944},{"width":443,"height":444},{"sys":2946,"fields":2949},{"id":2947,"createdAt":2948},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":2950,"slug":2951,"articleIntro":2950,"category":2952},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[2953],{"metadata":2954,"sys":2957,"fields":2964},{"tags":2955,"concepts":2956},[],[],{"space":2958,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2960,"publishedVersion":395,"revision":62,"contentType":2962,"locale":29},{"sys":2959},{"type":12,"linkType":13,"id":14},{"sys":2961},{"id":21,"type":12,"linkType":22},{"sys":2963},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2965,"metaTitle":405,"metaDescription":406,"mainTitle":2966,"subtitle":424,"heroImage":2981,"ctaButton":447,"ctaLink":448},[404],{"data":2967,"content":2968,"nodeType":74},{},[2969,2975],{"data":2970,"content":2971,"nodeType":78},{},[2972],{"data":2973,"marks":2974,"value":416,"nodeType":82},{},[],{"data":2976,"content":2977,"nodeType":87},{},[2978],{"data":2979,"marks":2980,"value":423,"nodeType":82},{},[],{"metadata":2982,"sys":2985,"fields":2990},{"tags":2983,"concepts":2984},[],[],{"space":2986,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2988,"publishedVersion":62,"revision":44,"locale":29},{"sys":2987},{"type":12,"linkType":13,"id":14},{"sys":2989},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2991},{"url":439,"details":2992,"fileName":445,"contentType":446},{"size":441,"image":2993},{"width":443,"height":444},{"sys":2995,"fields":2998},{"id":2996,"createdAt":2997},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":2999,"slug":3000,"articleIntro":-1,"category":3001},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[3002],{"metadata":3003,"sys":3006,"fields":3013},{"tags":3004,"concepts":3005},[],[],{"space":3007,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3009,"publishedVersion":395,"revision":62,"contentType":3011,"locale":29},{"sys":3008},{"type":12,"linkType":13,"id":14},{"sys":3010},{"id":21,"type":12,"linkType":22},{"sys":3012},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3014,"metaTitle":405,"metaDescription":406,"mainTitle":3015,"subtitle":424,"heroImage":3030,"ctaButton":447,"ctaLink":448},[404],{"data":3016,"content":3017,"nodeType":74},{},[3018,3024],{"data":3019,"content":3020,"nodeType":78},{},[3021],{"data":3022,"marks":3023,"value":416,"nodeType":82},{},[],{"data":3025,"content":3026,"nodeType":87},{},[3027],{"data":3028,"marks":3029,"value":423,"nodeType":82},{},[],{"metadata":3031,"sys":3034,"fields":3039},{"tags":3032,"concepts":3033},[],[],{"space":3035,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3037,"publishedVersion":62,"revision":44,"locale":29},{"sys":3036},{"type":12,"linkType":13,"id":14},{"sys":3038},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3040},{"url":439,"details":3041,"fileName":445,"contentType":446},{"size":441,"image":3042},{"width":443,"height":444},{"sys":3044,"fields":3047},{"id":3045,"createdAt":3046},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":3048,"slug":3049,"articleIntro":3050,"category":3051},"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",[3052],{"metadata":3053,"sys":3056,"fields":3063},{"tags":3054,"concepts":3055},[],[],{"space":3057,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3059,"publishedVersion":395,"revision":62,"contentType":3061,"locale":29},{"sys":3058},{"type":12,"linkType":13,"id":14},{"sys":3060},{"id":21,"type":12,"linkType":22},{"sys":3062},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3064,"metaTitle":405,"metaDescription":406,"mainTitle":3065,"subtitle":424,"heroImage":3080,"ctaButton":447,"ctaLink":448},[404],{"data":3066,"content":3067,"nodeType":74},{},[3068,3074],{"data":3069,"content":3070,"nodeType":78},{},[3071],{"data":3072,"marks":3073,"value":416,"nodeType":82},{},[],{"data":3075,"content":3076,"nodeType":87},{},[3077],{"data":3078,"marks":3079,"value":423,"nodeType":82},{},[],{"metadata":3081,"sys":3084,"fields":3089},{"tags":3082,"concepts":3083},[],[],{"space":3085,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3087,"publishedVersion":62,"revision":44,"locale":29},{"sys":3086},{"type":12,"linkType":13,"id":14},{"sys":3088},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3090},{"url":439,"details":3091,"fileName":445,"contentType":446},{"size":441,"image":3092},{"width":443,"height":444},{"sys":3094,"fields":3097},{"id":3095,"createdAt":3096},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":3098,"slug":3099,"articleIntro":3100,"category":3101},"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.",[3102],{"metadata":3103,"sys":3106,"fields":3113},{"tags":3104,"concepts":3105},[],[],{"space":3107,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3109,"publishedVersion":395,"revision":62,"contentType":3111,"locale":29},{"sys":3108},{"type":12,"linkType":13,"id":14},{"sys":3110},{"id":21,"type":12,"linkType":22},{"sys":3112},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3114,"metaTitle":405,"metaDescription":406,"mainTitle":3115,"subtitle":424,"heroImage":3130,"ctaButton":447,"ctaLink":448},[404],{"data":3116,"content":3117,"nodeType":74},{},[3118,3124],{"data":3119,"content":3120,"nodeType":78},{},[3121],{"data":3122,"marks":3123,"value":416,"nodeType":82},{},[],{"data":3125,"content":3126,"nodeType":87},{},[3127],{"data":3128,"marks":3129,"value":423,"nodeType":82},{},[],{"metadata":3131,"sys":3134,"fields":3139},{"tags":3132,"concepts":3133},[],[],{"space":3135,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3137,"publishedVersion":62,"revision":44,"locale":29},{"sys":3136},{"type":12,"linkType":13,"id":14},{"sys":3138},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3140},{"url":439,"details":3141,"fileName":445,"contentType":446},{"size":441,"image":3142},{"width":443,"height":444},{"sys":3144,"fields":3147},{"id":3145,"createdAt":3146},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":3148,"slug":3149,"articleIntro":-1,"category":3150},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[3151],{"metadata":3152,"sys":3155,"fields":3162},{"tags":3153,"concepts":3154},[],[],{"space":3156,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3158,"publishedVersion":395,"revision":62,"contentType":3160,"locale":29},{"sys":3157},{"type":12,"linkType":13,"id":14},{"sys":3159},{"id":21,"type":12,"linkType":22},{"sys":3161},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3163,"metaTitle":405,"metaDescription":406,"mainTitle":3164,"subtitle":424,"heroImage":3179,"ctaButton":447,"ctaLink":448},[404],{"data":3165,"content":3166,"nodeType":74},{},[3167,3173],{"data":3168,"content":3169,"nodeType":78},{},[3170],{"data":3171,"marks":3172,"value":416,"nodeType":82},{},[],{"data":3174,"content":3175,"nodeType":87},{},[3176],{"data":3177,"marks":3178,"value":423,"nodeType":82},{},[],{"metadata":3180,"sys":3183,"fields":3188},{"tags":3181,"concepts":3182},[],[],{"space":3184,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3186,"publishedVersion":62,"revision":44,"locale":29},{"sys":3185},{"type":12,"linkType":13,"id":14},{"sys":3187},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3189},{"url":439,"details":3190,"fileName":445,"contentType":446},{"size":441,"image":3191},{"width":443,"height":444},{"sys":3193,"fields":3196},{"id":3194,"createdAt":3195},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":3197,"slug":3198,"articleIntro":3197,"category":3199},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[3200],{"metadata":3201,"sys":3204,"fields":3211},{"tags":3202,"concepts":3203},[],[],{"space":3205,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3207,"publishedVersion":395,"revision":62,"contentType":3209,"locale":29},{"sys":3206},{"type":12,"linkType":13,"id":14},{"sys":3208},{"id":21,"type":12,"linkType":22},{"sys":3210},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3212,"metaTitle":405,"metaDescription":406,"mainTitle":3213,"subtitle":424,"heroImage":3228,"ctaButton":447,"ctaLink":448},[404],{"data":3214,"content":3215,"nodeType":74},{},[3216,3222],{"data":3217,"content":3218,"nodeType":78},{},[3219],{"data":3220,"marks":3221,"value":416,"nodeType":82},{},[],{"data":3223,"content":3224,"nodeType":87},{},[3225],{"data":3226,"marks":3227,"value":423,"nodeType":82},{},[],{"metadata":3229,"sys":3232,"fields":3237},{"tags":3230,"concepts":3231},[],[],{"space":3233,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3235,"publishedVersion":62,"revision":44,"locale":29},{"sys":3234},{"type":12,"linkType":13,"id":14},{"sys":3236},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3238},{"url":439,"details":3239,"fileName":445,"contentType":446},{"size":441,"image":3240},{"width":443,"height":444},{"sys":3242,"fields":3245},{"id":3243,"createdAt":3244},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":3246,"slug":3247,"articleIntro":3246,"category":3248},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[3249],{"metadata":3250,"sys":3253,"fields":3260},{"tags":3251,"concepts":3252},[],[],{"space":3254,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3256,"publishedVersion":395,"revision":62,"contentType":3258,"locale":29},{"sys":3255},{"type":12,"linkType":13,"id":14},{"sys":3257},{"id":21,"type":12,"linkType":22},{"sys":3259},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3261,"metaTitle":405,"metaDescription":406,"mainTitle":3262,"subtitle":424,"heroImage":3277,"ctaButton":447,"ctaLink":448},[404],{"data":3263,"content":3264,"nodeType":74},{},[3265,3271],{"data":3266,"content":3267,"nodeType":78},{},[3268],{"data":3269,"marks":3270,"value":416,"nodeType":82},{},[],{"data":3272,"content":3273,"nodeType":87},{},[3274],{"data":3275,"marks":3276,"value":423,"nodeType":82},{},[],{"metadata":3278,"sys":3281,"fields":3286},{"tags":3279,"concepts":3280},[],[],{"space":3282,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3284,"publishedVersion":62,"revision":44,"locale":29},{"sys":3283},{"type":12,"linkType":13,"id":14},{"sys":3285},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3287},{"url":439,"details":3288,"fileName":445,"contentType":446},{"size":441,"image":3289},{"width":443,"height":444},{"sys":3291,"fields":3294},{"id":3292,"createdAt":3293},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":3295,"slug":3296,"articleIntro":3295,"category":3297},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[3298],{"metadata":3299,"sys":3302,"fields":3309},{"tags":3300,"concepts":3301},[],[],{"space":3303,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3305,"publishedVersion":395,"revision":62,"contentType":3307,"locale":29},{"sys":3304},{"type":12,"linkType":13,"id":14},{"sys":3306},{"id":21,"type":12,"linkType":22},{"sys":3308},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3310,"metaTitle":405,"metaDescription":406,"mainTitle":3311,"subtitle":424,"heroImage":3326,"ctaButton":447,"ctaLink":448},[404],{"data":3312,"content":3313,"nodeType":74},{},[3314,3320],{"data":3315,"content":3316,"nodeType":78},{},[3317],{"data":3318,"marks":3319,"value":416,"nodeType":82},{},[],{"data":3321,"content":3322,"nodeType":87},{},[3323],{"data":3324,"marks":3325,"value":423,"nodeType":82},{},[],{"metadata":3327,"sys":3330,"fields":3335},{"tags":3328,"concepts":3329},[],[],{"space":3331,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3333,"publishedVersion":62,"revision":44,"locale":29},{"sys":3332},{"type":12,"linkType":13,"id":14},{"sys":3334},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3336},{"url":439,"details":3337,"fileName":445,"contentType":446},{"size":441,"image":3338},{"width":443,"height":444},{"sys":3340,"fields":3343},{"id":3341,"createdAt":3342},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3344,"slug":3345,"articleIntro":3344,"category":3346},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3347],{"metadata":3348,"sys":3351,"fields":3358},{"tags":3349,"concepts":3350},[],[],{"space":3352,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3354,"publishedVersion":395,"revision":62,"contentType":3356,"locale":29},{"sys":3353},{"type":12,"linkType":13,"id":14},{"sys":3355},{"id":21,"type":12,"linkType":22},{"sys":3357},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3359,"metaTitle":405,"metaDescription":406,"mainTitle":3360,"subtitle":424,"heroImage":3375,"ctaButton":447,"ctaLink":448},[404],{"data":3361,"content":3362,"nodeType":74},{},[3363,3369],{"data":3364,"content":3365,"nodeType":78},{},[3366],{"data":3367,"marks":3368,"value":416,"nodeType":82},{},[],{"data":3370,"content":3371,"nodeType":87},{},[3372],{"data":3373,"marks":3374,"value":423,"nodeType":82},{},[],{"metadata":3376,"sys":3379,"fields":3384},{"tags":3377,"concepts":3378},[],[],{"space":3380,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3382,"publishedVersion":62,"revision":44,"locale":29},{"sys":3381},{"type":12,"linkType":13,"id":14},{"sys":3383},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3385},{"url":439,"details":3386,"fileName":445,"contentType":446},{"size":441,"image":3387},{"width":443,"height":444},{"sys":3389,"fields":3392},{"id":3390,"createdAt":3391},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":3393,"slug":3394,"articleIntro":-1,"category":3395},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[3396],{"metadata":3397,"sys":3400,"fields":3407},{"tags":3398,"concepts":3399},[],[],{"space":3401,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3403,"publishedVersion":395,"revision":62,"contentType":3405,"locale":29},{"sys":3402},{"type":12,"linkType":13,"id":14},{"sys":3404},{"id":21,"type":12,"linkType":22},{"sys":3406},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3408,"metaTitle":405,"metaDescription":406,"mainTitle":3409,"subtitle":424,"heroImage":3424,"ctaButton":447,"ctaLink":448},[404],{"data":3410,"content":3411,"nodeType":74},{},[3412,3418],{"data":3413,"content":3414,"nodeType":78},{},[3415],{"data":3416,"marks":3417,"value":416,"nodeType":82},{},[],{"data":3419,"content":3420,"nodeType":87},{},[3421],{"data":3422,"marks":3423,"value":423,"nodeType":82},{},[],{"metadata":3425,"sys":3428,"fields":3433},{"tags":3426,"concepts":3427},[],[],{"space":3429,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3431,"publishedVersion":62,"revision":44,"locale":29},{"sys":3430},{"type":12,"linkType":13,"id":14},{"sys":3432},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3434},{"url":439,"details":3435,"fileName":445,"contentType":446},{"size":441,"image":3436},{"width":443,"height":444},{"sys":3438,"fields":3441},{"id":3439,"createdAt":3440},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":3442,"slug":3443,"articleIntro":3442,"category":3444},"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",[3445],{"metadata":3446,"sys":3449,"fields":3456},{"tags":3447,"concepts":3448},[],[],{"space":3450,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3452,"publishedVersion":395,"revision":62,"contentType":3454,"locale":29},{"sys":3451},{"type":12,"linkType":13,"id":14},{"sys":3453},{"id":21,"type":12,"linkType":22},{"sys":3455},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3457,"metaTitle":405,"metaDescription":406,"mainTitle":3458,"subtitle":424,"heroImage":3473,"ctaButton":447,"ctaLink":448},[404],{"data":3459,"content":3460,"nodeType":74},{},[3461,3467],{"data":3462,"content":3463,"nodeType":78},{},[3464],{"data":3465,"marks":3466,"value":416,"nodeType":82},{},[],{"data":3468,"content":3469,"nodeType":87},{},[3470],{"data":3471,"marks":3472,"value":423,"nodeType":82},{},[],{"metadata":3474,"sys":3477,"fields":3482},{"tags":3475,"concepts":3476},[],[],{"space":3478,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3480,"publishedVersion":62,"revision":44,"locale":29},{"sys":3479},{"type":12,"linkType":13,"id":14},{"sys":3481},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3483},{"url":439,"details":3484,"fileName":445,"contentType":446},{"size":441,"image":3485},{"width":443,"height":444},{"sys":3487,"fields":3490},{"id":3488,"createdAt":3489},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":3491,"slug":3492,"articleIntro":-1,"category":3493},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[3494],{"metadata":3495,"sys":3498,"fields":3505},{"tags":3496,"concepts":3497},[],[],{"space":3499,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3501,"publishedVersion":395,"revision":62,"contentType":3503,"locale":29},{"sys":3500},{"type":12,"linkType":13,"id":14},{"sys":3502},{"id":21,"type":12,"linkType":22},{"sys":3504},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3506,"metaTitle":405,"metaDescription":406,"mainTitle":3507,"subtitle":424,"heroImage":3522,"ctaButton":447,"ctaLink":448},[404],{"data":3508,"content":3509,"nodeType":74},{},[3510,3516],{"data":3511,"content":3512,"nodeType":78},{},[3513],{"data":3514,"marks":3515,"value":416,"nodeType":82},{},[],{"data":3517,"content":3518,"nodeType":87},{},[3519],{"data":3520,"marks":3521,"value":423,"nodeType":82},{},[],{"metadata":3523,"sys":3526,"fields":3531},{"tags":3524,"concepts":3525},[],[],{"space":3527,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3529,"publishedVersion":62,"revision":44,"locale":29},{"sys":3528},{"type":12,"linkType":13,"id":14},{"sys":3530},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3532},{"url":439,"details":3533,"fileName":445,"contentType":446},{"size":441,"image":3534},{"width":443,"height":444},{"sys":3536,"fields":3539},{"id":3537,"createdAt":3538},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":3540,"slug":3541,"articleIntro":-1,"category":3542},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[3543],{"metadata":3544,"sys":3547,"fields":3554},{"tags":3545,"concepts":3546},[],[],{"space":3548,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3550,"publishedVersion":395,"revision":62,"contentType":3552,"locale":29},{"sys":3549},{"type":12,"linkType":13,"id":14},{"sys":3551},{"id":21,"type":12,"linkType":22},{"sys":3553},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3555,"metaTitle":405,"metaDescription":406,"mainTitle":3556,"subtitle":424,"heroImage":3571,"ctaButton":447,"ctaLink":448},[404],{"data":3557,"content":3558,"nodeType":74},{},[3559,3565],{"data":3560,"content":3561,"nodeType":78},{},[3562],{"data":3563,"marks":3564,"value":416,"nodeType":82},{},[],{"data":3566,"content":3567,"nodeType":87},{},[3568],{"data":3569,"marks":3570,"value":423,"nodeType":82},{},[],{"metadata":3572,"sys":3575,"fields":3580},{"tags":3573,"concepts":3574},[],[],{"space":3576,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3578,"publishedVersion":62,"revision":44,"locale":29},{"sys":3577},{"type":12,"linkType":13,"id":14},{"sys":3579},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3581},{"url":439,"details":3582,"fileName":445,"contentType":446},{"size":441,"image":3583},{"width":443,"height":444},{"sys":3585,"fields":3588},{"id":3586,"createdAt":3587},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":3589,"slug":3590,"articleIntro":3589,"category":3591},"4886 - Charges","compte-4886-charges",[3592],{"metadata":3593,"sys":3596,"fields":3603},{"tags":3594,"concepts":3595},[],[],{"space":3597,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3599,"publishedVersion":395,"revision":62,"contentType":3601,"locale":29},{"sys":3598},{"type":12,"linkType":13,"id":14},{"sys":3600},{"id":21,"type":12,"linkType":22},{"sys":3602},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3604,"metaTitle":405,"metaDescription":406,"mainTitle":3605,"subtitle":424,"heroImage":3620,"ctaButton":447,"ctaLink":448},[404],{"data":3606,"content":3607,"nodeType":74},{},[3608,3614],{"data":3609,"content":3610,"nodeType":78},{},[3611],{"data":3612,"marks":3613,"value":416,"nodeType":82},{},[],{"data":3615,"content":3616,"nodeType":87},{},[3617],{"data":3618,"marks":3619,"value":423,"nodeType":82},{},[],{"metadata":3621,"sys":3624,"fields":3629},{"tags":3622,"concepts":3623},[],[],{"space":3625,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3627,"publishedVersion":62,"revision":44,"locale":29},{"sys":3626},{"type":12,"linkType":13,"id":14},{"sys":3628},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3630},{"url":439,"details":3631,"fileName":445,"contentType":446},{"size":441,"image":3632},{"width":443,"height":444},{"sys":3634,"fields":3637},{"id":3635,"createdAt":3636},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":3638,"slug":3639,"articleIntro":3638,"category":3640},"6232 - Echantillons","compte-6232-echantillons",[3641],{"metadata":3642,"sys":3645,"fields":3652},{"tags":3643,"concepts":3644},[],[],{"space":3646,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3648,"publishedVersion":395,"revision":62,"contentType":3650,"locale":29},{"sys":3647},{"type":12,"linkType":13,"id":14},{"sys":3649},{"id":21,"type":12,"linkType":22},{"sys":3651},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3653,"metaTitle":405,"metaDescription":406,"mainTitle":3654,"subtitle":424,"heroImage":3669,"ctaButton":447,"ctaLink":448},[404],{"data":3655,"content":3656,"nodeType":74},{},[3657,3663],{"data":3658,"content":3659,"nodeType":78},{},[3660],{"data":3661,"marks":3662,"value":416,"nodeType":82},{},[],{"data":3664,"content":3665,"nodeType":87},{},[3666],{"data":3667,"marks":3668,"value":423,"nodeType":82},{},[],{"metadata":3670,"sys":3673,"fields":3678},{"tags":3671,"concepts":3672},[],[],{"space":3674,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3676,"publishedVersion":62,"revision":44,"locale":29},{"sys":3675},{"type":12,"linkType":13,"id":14},{"sys":3677},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3679},{"url":439,"details":3680,"fileName":445,"contentType":446},{"size":441,"image":3681},{"width":443,"height":444},{"sys":3683,"fields":3686},{"id":3684,"createdAt":3685},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":3687,"slug":3688,"articleIntro":-1,"category":3689},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[3690],{"metadata":3691,"sys":3694,"fields":3701},{"tags":3692,"concepts":3693},[],[],{"space":3695,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3697,"publishedVersion":395,"revision":62,"contentType":3699,"locale":29},{"sys":3696},{"type":12,"linkType":13,"id":14},{"sys":3698},{"id":21,"type":12,"linkType":22},{"sys":3700},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3702,"metaTitle":405,"metaDescription":406,"mainTitle":3703,"subtitle":424,"heroImage":3718,"ctaButton":447,"ctaLink":448},[404],{"data":3704,"content":3705,"nodeType":74},{},[3706,3712],{"data":3707,"content":3708,"nodeType":78},{},[3709],{"data":3710,"marks":3711,"value":416,"nodeType":82},{},[],{"data":3713,"content":3714,"nodeType":87},{},[3715],{"data":3716,"marks":3717,"value":423,"nodeType":82},{},[],{"metadata":3719,"sys":3722,"fields":3727},{"tags":3720,"concepts":3721},[],[],{"space":3723,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3725,"publishedVersion":62,"revision":44,"locale":29},{"sys":3724},{"type":12,"linkType":13,"id":14},{"sys":3726},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3728},{"url":439,"details":3729,"fileName":445,"contentType":446},{"size":441,"image":3730},{"width":443,"height":444},{"sys":3732,"fields":3735},{"id":3733,"createdAt":3734},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":3736,"slug":3737,"articleIntro":3736,"category":3738},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[3739],{"metadata":3740,"sys":3743,"fields":3750},{"tags":3741,"concepts":3742},[],[],{"space":3744,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3746,"publishedVersion":395,"revision":62,"contentType":3748,"locale":29},{"sys":3745},{"type":12,"linkType":13,"id":14},{"sys":3747},{"id":21,"type":12,"linkType":22},{"sys":3749},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3751,"metaTitle":405,"metaDescription":406,"mainTitle":3752,"subtitle":424,"heroImage":3767,"ctaButton":447,"ctaLink":448},[404],{"data":3753,"content":3754,"nodeType":74},{},[3755,3761],{"data":3756,"content":3757,"nodeType":78},{},[3758],{"data":3759,"marks":3760,"value":416,"nodeType":82},{},[],{"data":3762,"content":3763,"nodeType":87},{},[3764],{"data":3765,"marks":3766,"value":423,"nodeType":82},{},[],{"metadata":3768,"sys":3771,"fields":3776},{"tags":3769,"concepts":3770},[],[],{"space":3772,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3774,"publishedVersion":62,"revision":44,"locale":29},{"sys":3773},{"type":12,"linkType":13,"id":14},{"sys":3775},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3777},{"url":439,"details":3778,"fileName":445,"contentType":446},{"size":441,"image":3779},{"width":443,"height":444},{"sys":3781,"fields":3784},{"id":3782,"createdAt":3783},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":3785,"slug":3786,"articleIntro":-1,"category":3787},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[3788],{"metadata":3789,"sys":3792,"fields":3799},{"tags":3790,"concepts":3791},[],[],{"space":3793,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3795,"publishedVersion":395,"revision":62,"contentType":3797,"locale":29},{"sys":3794},{"type":12,"linkType":13,"id":14},{"sys":3796},{"id":21,"type":12,"linkType":22},{"sys":3798},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3800,"metaTitle":405,"metaDescription":406,"mainTitle":3801,"subtitle":424,"heroImage":3816,"ctaButton":447,"ctaLink":448},[404],{"data":3802,"content":3803,"nodeType":74},{},[3804,3810],{"data":3805,"content":3806,"nodeType":78},{},[3807],{"data":3808,"marks":3809,"value":416,"nodeType":82},{},[],{"data":3811,"content":3812,"nodeType":87},{},[3813],{"data":3814,"marks":3815,"value":423,"nodeType":82},{},[],{"metadata":3817,"sys":3820,"fields":3825},{"tags":3818,"concepts":3819},[],[],{"space":3821,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3823,"publishedVersion":62,"revision":44,"locale":29},{"sys":3822},{"type":12,"linkType":13,"id":14},{"sys":3824},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3826},{"url":439,"details":3827,"fileName":445,"contentType":446},{"size":441,"image":3828},{"width":443,"height":444},{"sys":3830,"fields":3833},{"id":3831,"createdAt":3832},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":3834,"slug":3835,"articleIntro":-1,"category":3836},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[3837],{"metadata":3838,"sys":3841,"fields":3848},{"tags":3839,"concepts":3840},[],[],{"space":3842,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3844,"publishedVersion":395,"revision":62,"contentType":3846,"locale":29},{"sys":3843},{"type":12,"linkType":13,"id":14},{"sys":3845},{"id":21,"type":12,"linkType":22},{"sys":3847},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3849,"metaTitle":405,"metaDescription":406,"mainTitle":3850,"subtitle":424,"heroImage":3865,"ctaButton":447,"ctaLink":448},[404],{"data":3851,"content":3852,"nodeType":74},{},[3853,3859],{"data":3854,"content":3855,"nodeType":78},{},[3856],{"data":3857,"marks":3858,"value":416,"nodeType":82},{},[],{"data":3860,"content":3861,"nodeType":87},{},[3862],{"data":3863,"marks":3864,"value":423,"nodeType":82},{},[],{"metadata":3866,"sys":3869,"fields":3874},{"tags":3867,"concepts":3868},[],[],{"space":3870,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3872,"publishedVersion":62,"revision":44,"locale":29},{"sys":3871},{"type":12,"linkType":13,"id":14},{"sys":3873},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3875},{"url":439,"details":3876,"fileName":445,"contentType":446},{"size":441,"image":3877},{"width":443,"height":444},{"sys":3879,"fields":3882},{"id":3880,"createdAt":3881},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3883,"slug":3884,"articleIntro":-1,"category":3885},"Compte 705 - Études","compte-705-etudes",[3886],{"metadata":3887,"sys":3890,"fields":3897},{"tags":3888,"concepts":3889},[],[],{"space":3891,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3893,"publishedVersion":395,"revision":62,"contentType":3895,"locale":29},{"sys":3892},{"type":12,"linkType":13,"id":14},{"sys":3894},{"id":21,"type":12,"linkType":22},{"sys":3896},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3898,"metaTitle":405,"metaDescription":406,"mainTitle":3899,"subtitle":424,"heroImage":3914,"ctaButton":447,"ctaLink":448},[404],{"data":3900,"content":3901,"nodeType":74},{},[3902,3908],{"data":3903,"content":3904,"nodeType":78},{},[3905],{"data":3906,"marks":3907,"value":416,"nodeType":82},{},[],{"data":3909,"content":3910,"nodeType":87},{},[3911],{"data":3912,"marks":3913,"value":423,"nodeType":82},{},[],{"metadata":3915,"sys":3918,"fields":3923},{"tags":3916,"concepts":3917},[],[],{"space":3919,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3921,"publishedVersion":62,"revision":44,"locale":29},{"sys":3920},{"type":12,"linkType":13,"id":14},{"sys":3922},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3924},{"url":439,"details":3925,"fileName":445,"contentType":446},{"size":441,"image":3926},{"width":443,"height":444},{"sys":3928,"fields":3931},{"id":3929,"createdAt":3930},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":3932,"slug":3933,"articleIntro":-1,"category":3934},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[3935],{"metadata":3936,"sys":3939,"fields":3946},{"tags":3937,"concepts":3938},[],[],{"space":3940,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3942,"publishedVersion":395,"revision":62,"contentType":3944,"locale":29},{"sys":3941},{"type":12,"linkType":13,"id":14},{"sys":3943},{"id":21,"type":12,"linkType":22},{"sys":3945},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3947,"metaTitle":405,"metaDescription":406,"mainTitle":3948,"subtitle":424,"heroImage":3963,"ctaButton":447,"ctaLink":448},[404],{"data":3949,"content":3950,"nodeType":74},{},[3951,3957],{"data":3952,"content":3953,"nodeType":78},{},[3954],{"data":3955,"marks":3956,"value":416,"nodeType":82},{},[],{"data":3958,"content":3959,"nodeType":87},{},[3960],{"data":3961,"marks":3962,"value":423,"nodeType":82},{},[],{"metadata":3964,"sys":3967,"fields":3972},{"tags":3965,"concepts":3966},[],[],{"space":3968,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3970,"publishedVersion":62,"revision":44,"locale":29},{"sys":3969},{"type":12,"linkType":13,"id":14},{"sys":3971},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3973},{"url":439,"details":3974,"fileName":445,"contentType":446},{"size":441,"image":3975},{"width":443,"height":444},{"sys":3977,"fields":3980},{"id":3978,"createdAt":3979},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":3981,"slug":3982,"articleIntro":3981,"category":3983},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[3984],{"metadata":3985,"sys":3988,"fields":3995},{"tags":3986,"concepts":3987},[],[],{"space":3989,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3991,"publishedVersion":395,"revision":62,"contentType":3993,"locale":29},{"sys":3990},{"type":12,"linkType":13,"id":14},{"sys":3992},{"id":21,"type":12,"linkType":22},{"sys":3994},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3996,"metaTitle":405,"metaDescription":406,"mainTitle":3997,"subtitle":424,"heroImage":4012,"ctaButton":447,"ctaLink":448},[404],{"data":3998,"content":3999,"nodeType":74},{},[4000,4006],{"data":4001,"content":4002,"nodeType":78},{},[4003],{"data":4004,"marks":4005,"value":416,"nodeType":82},{},[],{"data":4007,"content":4008,"nodeType":87},{},[4009],{"data":4010,"marks":4011,"value":423,"nodeType":82},{},[],{"metadata":4013,"sys":4016,"fields":4021},{"tags":4014,"concepts":4015},[],[],{"space":4017,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4019,"publishedVersion":62,"revision":44,"locale":29},{"sys":4018},{"type":12,"linkType":13,"id":14},{"sys":4020},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4022},{"url":439,"details":4023,"fileName":445,"contentType":446},{"size":441,"image":4024},{"width":443,"height":444},{"sys":4026,"fields":4029},{"id":4027,"createdAt":4028},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":4030,"slug":4031,"articleIntro":-1,"category":4032},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[4033],{"metadata":4034,"sys":4037,"fields":4044},{"tags":4035,"concepts":4036},[],[],{"space":4038,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4040,"publishedVersion":395,"revision":62,"contentType":4042,"locale":29},{"sys":4039},{"type":12,"linkType":13,"id":14},{"sys":4041},{"id":21,"type":12,"linkType":22},{"sys":4043},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4045,"metaTitle":405,"metaDescription":406,"mainTitle":4046,"subtitle":424,"heroImage":4061,"ctaButton":447,"ctaLink":448},[404],{"data":4047,"content":4048,"nodeType":74},{},[4049,4055],{"data":4050,"content":4051,"nodeType":78},{},[4052],{"data":4053,"marks":4054,"value":416,"nodeType":82},{},[],{"data":4056,"content":4057,"nodeType":87},{},[4058],{"data":4059,"marks":4060,"value":423,"nodeType":82},{},[],{"metadata":4062,"sys":4065,"fields":4070},{"tags":4063,"concepts":4064},[],[],{"space":4066,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4068,"publishedVersion":62,"revision":44,"locale":29},{"sys":4067},{"type":12,"linkType":13,"id":14},{"sys":4069},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4071},{"url":439,"details":4072,"fileName":445,"contentType":446},{"size":441,"image":4073},{"width":443,"height":444},{"sys":4075,"fields":4078},{"id":4076,"createdAt":4077},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":4079,"slug":4080,"articleIntro":4079,"category":4081},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[4082],{"metadata":4083,"sys":4086,"fields":4093},{"tags":4084,"concepts":4085},[],[],{"space":4087,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4089,"publishedVersion":395,"revision":62,"contentType":4091,"locale":29},{"sys":4088},{"type":12,"linkType":13,"id":14},{"sys":4090},{"id":21,"type":12,"linkType":22},{"sys":4092},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4094,"metaTitle":405,"metaDescription":406,"mainTitle":4095,"subtitle":424,"heroImage":4110,"ctaButton":447,"ctaLink":448},[404],{"data":4096,"content":4097,"nodeType":74},{},[4098,4104],{"data":4099,"content":4100,"nodeType":78},{},[4101],{"data":4102,"marks":4103,"value":416,"nodeType":82},{},[],{"data":4105,"content":4106,"nodeType":87},{},[4107],{"data":4108,"marks":4109,"value":423,"nodeType":82},{},[],{"metadata":4111,"sys":4114,"fields":4119},{"tags":4112,"concepts":4113},[],[],{"space":4115,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4117,"publishedVersion":62,"revision":44,"locale":29},{"sys":4116},{"type":12,"linkType":13,"id":14},{"sys":4118},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4120},{"url":439,"details":4121,"fileName":445,"contentType":446},{"size":441,"image":4122},{"width":443,"height":444},{"sys":4124,"fields":4127},{"id":4125,"createdAt":4126},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":4128,"slug":4129,"articleIntro":4128,"category":4130},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[4131],{"metadata":4132,"sys":4135,"fields":4142},{"tags":4133,"concepts":4134},[],[],{"space":4136,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4138,"publishedVersion":395,"revision":62,"contentType":4140,"locale":29},{"sys":4137},{"type":12,"linkType":13,"id":14},{"sys":4139},{"id":21,"type":12,"linkType":22},{"sys":4141},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4143,"metaTitle":405,"metaDescription":406,"mainTitle":4144,"subtitle":424,"heroImage":4159,"ctaButton":447,"ctaLink":448},[404],{"data":4145,"content":4146,"nodeType":74},{},[4147,4153],{"data":4148,"content":4149,"nodeType":78},{},[4150],{"data":4151,"marks":4152,"value":416,"nodeType":82},{},[],{"data":4154,"content":4155,"nodeType":87},{},[4156],{"data":4157,"marks":4158,"value":423,"nodeType":82},{},[],{"metadata":4160,"sys":4163,"fields":4168},{"tags":4161,"concepts":4162},[],[],{"space":4164,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4166,"publishedVersion":62,"revision":44,"locale":29},{"sys":4165},{"type":12,"linkType":13,"id":14},{"sys":4167},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4169},{"url":439,"details":4170,"fileName":445,"contentType":446},{"size":441,"image":4171},{"width":443,"height":444},{"sys":4173,"fields":4176},{"id":4174,"createdAt":4175},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":4177,"slug":4178,"articleIntro":-1,"category":4179},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[4180],{"metadata":4181,"sys":4184,"fields":4191},{"tags":4182,"concepts":4183},[],[],{"space":4185,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4187,"publishedVersion":395,"revision":62,"contentType":4189,"locale":29},{"sys":4186},{"type":12,"linkType":13,"id":14},{"sys":4188},{"id":21,"type":12,"linkType":22},{"sys":4190},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4192,"metaTitle":405,"metaDescription":406,"mainTitle":4193,"subtitle":424,"heroImage":4208,"ctaButton":447,"ctaLink":448},[404],{"data":4194,"content":4195,"nodeType":74},{},[4196,4202],{"data":4197,"content":4198,"nodeType":78},{},[4199],{"data":4200,"marks":4201,"value":416,"nodeType":82},{},[],{"data":4203,"content":4204,"nodeType":87},{},[4205],{"data":4206,"marks":4207,"value":423,"nodeType":82},{},[],{"metadata":4209,"sys":4212,"fields":4217},{"tags":4210,"concepts":4211},[],[],{"space":4213,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4215,"publishedVersion":62,"revision":44,"locale":29},{"sys":4214},{"type":12,"linkType":13,"id":14},{"sys":4216},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4218},{"url":439,"details":4219,"fileName":445,"contentType":446},{"size":441,"image":4220},{"width":443,"height":444},{"sys":4222,"fields":4225},{"id":4223,"createdAt":4224},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":4226,"slug":4227,"articleIntro":4226,"category":4228},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[4229],{"metadata":4230,"sys":4233,"fields":4240},{"tags":4231,"concepts":4232},[],[],{"space":4234,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4236,"publishedVersion":395,"revision":62,"contentType":4238,"locale":29},{"sys":4235},{"type":12,"linkType":13,"id":14},{"sys":4237},{"id":21,"type":12,"linkType":22},{"sys":4239},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4241,"metaTitle":405,"metaDescription":406,"mainTitle":4242,"subtitle":424,"heroImage":4257,"ctaButton":447,"ctaLink":448},[404],{"data":4243,"content":4244,"nodeType":74},{},[4245,4251],{"data":4246,"content":4247,"nodeType":78},{},[4248],{"data":4249,"marks":4250,"value":416,"nodeType":82},{},[],{"data":4252,"content":4253,"nodeType":87},{},[4254],{"data":4255,"marks":4256,"value":423,"nodeType":82},{},[],{"metadata":4258,"sys":4261,"fields":4266},{"tags":4259,"concepts":4260},[],[],{"space":4262,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4264,"publishedVersion":62,"revision":44,"locale":29},{"sys":4263},{"type":12,"linkType":13,"id":14},{"sys":4265},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4267},{"url":439,"details":4268,"fileName":445,"contentType":446},{"size":441,"image":4269},{"width":443,"height":444},{"sys":4271,"fields":4274},{"id":4272,"createdAt":4273},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":4275,"slug":4276,"articleIntro":4275,"category":4277},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[4278],{"metadata":4279,"sys":4282,"fields":4289},{"tags":4280,"concepts":4281},[],[],{"space":4283,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4285,"publishedVersion":395,"revision":62,"contentType":4287,"locale":29},{"sys":4284},{"type":12,"linkType":13,"id":14},{"sys":4286},{"id":21,"type":12,"linkType":22},{"sys":4288},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4290,"metaTitle":405,"metaDescription":406,"mainTitle":4291,"subtitle":424,"heroImage":4306,"ctaButton":447,"ctaLink":448},[404],{"data":4292,"content":4293,"nodeType":74},{},[4294,4300],{"data":4295,"content":4296,"nodeType":78},{},[4297],{"data":4298,"marks":4299,"value":416,"nodeType":82},{},[],{"data":4301,"content":4302,"nodeType":87},{},[4303],{"data":4304,"marks":4305,"value":423,"nodeType":82},{},[],{"metadata":4307,"sys":4310,"fields":4315},{"tags":4308,"concepts":4309},[],[],{"space":4311,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4313,"publishedVersion":62,"revision":44,"locale":29},{"sys":4312},{"type":12,"linkType":13,"id":14},{"sys":4314},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4316},{"url":439,"details":4317,"fileName":445,"contentType":446},{"size":441,"image":4318},{"width":443,"height":444},{"sys":4320,"fields":4323},{"id":4321,"createdAt":4322},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":4324,"slug":4325,"articleIntro":-1,"category":4326},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[4327],{"metadata":4328,"sys":4331,"fields":4338},{"tags":4329,"concepts":4330},[],[],{"space":4332,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4334,"publishedVersion":395,"revision":62,"contentType":4336,"locale":29},{"sys":4333},{"type":12,"linkType":13,"id":14},{"sys":4335},{"id":21,"type":12,"linkType":22},{"sys":4337},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4339,"metaTitle":405,"metaDescription":406,"mainTitle":4340,"subtitle":424,"heroImage":4355,"ctaButton":447,"ctaLink":448},[404],{"data":4341,"content":4342,"nodeType":74},{},[4343,4349],{"data":4344,"content":4345,"nodeType":78},{},[4346],{"data":4347,"marks":4348,"value":416,"nodeType":82},{},[],{"data":4350,"content":4351,"nodeType":87},{},[4352],{"data":4353,"marks":4354,"value":423,"nodeType":82},{},[],{"metadata":4356,"sys":4359,"fields":4364},{"tags":4357,"concepts":4358},[],[],{"space":4360,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4362,"publishedVersion":62,"revision":44,"locale":29},{"sys":4361},{"type":12,"linkType":13,"id":14},{"sys":4363},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4365},{"url":439,"details":4366,"fileName":445,"contentType":446},{"size":441,"image":4367},{"width":443,"height":444},{"sys":4369,"fields":4372},{"id":4370,"createdAt":4371},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":4373,"slug":4374,"articleIntro":4373,"category":4375},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[4376],{"metadata":4377,"sys":4380,"fields":4387},{"tags":4378,"concepts":4379},[],[],{"space":4381,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4383,"publishedVersion":395,"revision":62,"contentType":4385,"locale":29},{"sys":4382},{"type":12,"linkType":13,"id":14},{"sys":4384},{"id":21,"type":12,"linkType":22},{"sys":4386},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4388,"metaTitle":405,"metaDescription":406,"mainTitle":4389,"subtitle":424,"heroImage":4404,"ctaButton":447,"ctaLink":448},[404],{"data":4390,"content":4391,"nodeType":74},{},[4392,4398],{"data":4393,"content":4394,"nodeType":78},{},[4395],{"data":4396,"marks":4397,"value":416,"nodeType":82},{},[],{"data":4399,"content":4400,"nodeType":87},{},[4401],{"data":4402,"marks":4403,"value":423,"nodeType":82},{},[],{"metadata":4405,"sys":4408,"fields":4413},{"tags":4406,"concepts":4407},[],[],{"space":4409,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4411,"publishedVersion":62,"revision":44,"locale":29},{"sys":4410},{"type":12,"linkType":13,"id":14},{"sys":4412},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4414},{"url":439,"details":4415,"fileName":445,"contentType":446},{"size":441,"image":4416},{"width":443,"height":444},{"sys":4418,"fields":4421},{"id":4419,"createdAt":4420},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":4422,"slug":4423,"articleIntro":4422,"category":4424},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[4425],{"metadata":4426,"sys":4429,"fields":4436},{"tags":4427,"concepts":4428},[],[],{"space":4430,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4432,"publishedVersion":395,"revision":62,"contentType":4434,"locale":29},{"sys":4431},{"type":12,"linkType":13,"id":14},{"sys":4433},{"id":21,"type":12,"linkType":22},{"sys":4435},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4437,"metaTitle":405,"metaDescription":406,"mainTitle":4438,"subtitle":424,"heroImage":4453,"ctaButton":447,"ctaLink":448},[404],{"data":4439,"content":4440,"nodeType":74},{},[4441,4447],{"data":4442,"content":4443,"nodeType":78},{},[4444],{"data":4445,"marks":4446,"value":416,"nodeType":82},{},[],{"data":4448,"content":4449,"nodeType":87},{},[4450],{"data":4451,"marks":4452,"value":423,"nodeType":82},{},[],{"metadata":4454,"sys":4457,"fields":4462},{"tags":4455,"concepts":4456},[],[],{"space":4458,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4460,"publishedVersion":62,"revision":44,"locale":29},{"sys":4459},{"type":12,"linkType":13,"id":14},{"sys":4461},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4463},{"url":439,"details":4464,"fileName":445,"contentType":446},{"size":441,"image":4465},{"width":443,"height":444},{"sys":4467,"fields":4470},{"id":4468,"createdAt":4469},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":4471,"slug":4472,"articleIntro":4471,"category":4473},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[4474],{"metadata":4475,"sys":4478,"fields":4485},{"tags":4476,"concepts":4477},[],[],{"space":4479,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4481,"publishedVersion":395,"revision":62,"contentType":4483,"locale":29},{"sys":4480},{"type":12,"linkType":13,"id":14},{"sys":4482},{"id":21,"type":12,"linkType":22},{"sys":4484},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4486,"metaTitle":405,"metaDescription":406,"mainTitle":4487,"subtitle":424,"heroImage":4502,"ctaButton":447,"ctaLink":448},[404],{"data":4488,"content":4489,"nodeType":74},{},[4490,4496],{"data":4491,"content":4492,"nodeType":78},{},[4493],{"data":4494,"marks":4495,"value":416,"nodeType":82},{},[],{"data":4497,"content":4498,"nodeType":87},{},[4499],{"data":4500,"marks":4501,"value":423,"nodeType":82},{},[],{"metadata":4503,"sys":4506,"fields":4511},{"tags":4504,"concepts":4505},[],[],{"space":4507,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4509,"publishedVersion":62,"revision":44,"locale":29},{"sys":4508},{"type":12,"linkType":13,"id":14},{"sys":4510},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4512},{"url":439,"details":4513,"fileName":445,"contentType":446},{"size":441,"image":4514},{"width":443,"height":444},{"sys":4516,"fields":4519},{"id":4517,"createdAt":4518},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":4520,"slug":4521,"articleIntro":4520,"category":4522},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[4523],{"metadata":4524,"sys":4527,"fields":4534},{"tags":4525,"concepts":4526},[],[],{"space":4528,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4530,"publishedVersion":395,"revision":62,"contentType":4532,"locale":29},{"sys":4529},{"type":12,"linkType":13,"id":14},{"sys":4531},{"id":21,"type":12,"linkType":22},{"sys":4533},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4535,"metaTitle":405,"metaDescription":406,"mainTitle":4536,"subtitle":424,"heroImage":4551,"ctaButton":447,"ctaLink":448},[404],{"data":4537,"content":4538,"nodeType":74},{},[4539,4545],{"data":4540,"content":4541,"nodeType":78},{},[4542],{"data":4543,"marks":4544,"value":416,"nodeType":82},{},[],{"data":4546,"content":4547,"nodeType":87},{},[4548],{"data":4549,"marks":4550,"value":423,"nodeType":82},{},[],{"metadata":4552,"sys":4555,"fields":4560},{"tags":4553,"concepts":4554},[],[],{"space":4556,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4558,"publishedVersion":62,"revision":44,"locale":29},{"sys":4557},{"type":12,"linkType":13,"id":14},{"sys":4559},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4561},{"url":439,"details":4562,"fileName":445,"contentType":446},{"size":441,"image":4563},{"width":443,"height":444},{"sys":4565,"fields":4568},{"id":4566,"createdAt":4567},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":4569,"slug":4570,"articleIntro":4569,"category":4571},"Compte 6412 - Congés payés","compte-6412-conges-payes",[4572],{"metadata":4573,"sys":4576,"fields":4583},{"tags":4574,"concepts":4575},[],[],{"space":4577,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4579,"publishedVersion":395,"revision":62,"contentType":4581,"locale":29},{"sys":4578},{"type":12,"linkType":13,"id":14},{"sys":4580},{"id":21,"type":12,"linkType":22},{"sys":4582},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4584,"metaTitle":405,"metaDescription":406,"mainTitle":4585,"subtitle":424,"heroImage":4600,"ctaButton":447,"ctaLink":448},[404],{"data":4586,"content":4587,"nodeType":74},{},[4588,4594],{"data":4589,"content":4590,"nodeType":78},{},[4591],{"data":4592,"marks":4593,"value":416,"nodeType":82},{},[],{"data":4595,"content":4596,"nodeType":87},{},[4597],{"data":4598,"marks":4599,"value":423,"nodeType":82},{},[],{"metadata":4601,"sys":4604,"fields":4609},{"tags":4602,"concepts":4603},[],[],{"space":4605,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4607,"publishedVersion":62,"revision":44,"locale":29},{"sys":4606},{"type":12,"linkType":13,"id":14},{"sys":4608},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4610},{"url":439,"details":4611,"fileName":445,"contentType":446},{"size":441,"image":4612},{"width":443,"height":444},{"sys":4614,"fields":4617},{"id":4615,"createdAt":4616},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":4618,"slug":4619,"articleIntro":4618,"category":4620},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[4621],{"metadata":4622,"sys":4625,"fields":4632},{"tags":4623,"concepts":4624},[],[],{"space":4626,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4628,"publishedVersion":395,"revision":62,"contentType":4630,"locale":29},{"sys":4627},{"type":12,"linkType":13,"id":14},{"sys":4629},{"id":21,"type":12,"linkType":22},{"sys":4631},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4633,"metaTitle":405,"metaDescription":406,"mainTitle":4634,"subtitle":424,"heroImage":4649,"ctaButton":447,"ctaLink":448},[404],{"data":4635,"content":4636,"nodeType":74},{},[4637,4643],{"data":4638,"content":4639,"nodeType":78},{},[4640],{"data":4641,"marks":4642,"value":416,"nodeType":82},{},[],{"data":4644,"content":4645,"nodeType":87},{},[4646],{"data":4647,"marks":4648,"value":423,"nodeType":82},{},[],{"metadata":4650,"sys":4653,"fields":4658},{"tags":4651,"concepts":4652},[],[],{"space":4654,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4656,"publishedVersion":62,"revision":44,"locale":29},{"sys":4655},{"type":12,"linkType":13,"id":14},{"sys":4657},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4659},{"url":439,"details":4660,"fileName":445,"contentType":446},{"size":441,"image":4661},{"width":443,"height":444},{"sys":4663,"fields":4666},{"id":4664,"createdAt":4665},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":4667,"slug":4668,"articleIntro":4667,"category":4669},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[4670],{"metadata":4671,"sys":4674,"fields":4681},{"tags":4672,"concepts":4673},[],[],{"space":4675,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4677,"publishedVersion":395,"revision":62,"contentType":4679,"locale":29},{"sys":4676},{"type":12,"linkType":13,"id":14},{"sys":4678},{"id":21,"type":12,"linkType":22},{"sys":4680},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4682,"metaTitle":405,"metaDescription":406,"mainTitle":4683,"subtitle":424,"heroImage":4698,"ctaButton":447,"ctaLink":448},[404],{"data":4684,"content":4685,"nodeType":74},{},[4686,4692],{"data":4687,"content":4688,"nodeType":78},{},[4689],{"data":4690,"marks":4691,"value":416,"nodeType":82},{},[],{"data":4693,"content":4694,"nodeType":87},{},[4695],{"data":4696,"marks":4697,"value":423,"nodeType":82},{},[],{"metadata":4699,"sys":4702,"fields":4707},{"tags":4700,"concepts":4701},[],[],{"space":4703,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4705,"publishedVersion":62,"revision":44,"locale":29},{"sys":4704},{"type":12,"linkType":13,"id":14},{"sys":4706},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4708},{"url":439,"details":4709,"fileName":445,"contentType":446},{"size":441,"image":4710},{"width":443,"height":444},{"sys":4712,"fields":4715},{"id":4713,"createdAt":4714},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":4716,"slug":4717,"articleIntro":4716,"category":4718},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[4719],{"metadata":4720,"sys":4723,"fields":4730},{"tags":4721,"concepts":4722},[],[],{"space":4724,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4726,"publishedVersion":395,"revision":62,"contentType":4728,"locale":29},{"sys":4725},{"type":12,"linkType":13,"id":14},{"sys":4727},{"id":21,"type":12,"linkType":22},{"sys":4729},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4731,"metaTitle":405,"metaDescription":406,"mainTitle":4732,"subtitle":424,"heroImage":4747,"ctaButton":447,"ctaLink":448},[404],{"data":4733,"content":4734,"nodeType":74},{},[4735,4741],{"data":4736,"content":4737,"nodeType":78},{},[4738],{"data":4739,"marks":4740,"value":416,"nodeType":82},{},[],{"data":4742,"content":4743,"nodeType":87},{},[4744],{"data":4745,"marks":4746,"value":423,"nodeType":82},{},[],{"metadata":4748,"sys":4751,"fields":4756},{"tags":4749,"concepts":4750},[],[],{"space":4752,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4754,"publishedVersion":62,"revision":44,"locale":29},{"sys":4753},{"type":12,"linkType":13,"id":14},{"sys":4755},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4757},{"url":439,"details":4758,"fileName":445,"contentType":446},{"size":441,"image":4759},{"width":443,"height":444},{"sys":4761,"fields":4764},{"id":4762,"createdAt":4763},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":4765,"slug":4766,"articleIntro":4765,"category":4767},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[4768],{"metadata":4769,"sys":4772,"fields":4779},{"tags":4770,"concepts":4771},[],[],{"space":4773,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4775,"publishedVersion":395,"revision":62,"contentType":4777,"locale":29},{"sys":4774},{"type":12,"linkType":13,"id":14},{"sys":4776},{"id":21,"type":12,"linkType":22},{"sys":4778},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4780,"metaTitle":405,"metaDescription":406,"mainTitle":4781,"subtitle":424,"heroImage":4796,"ctaButton":447,"ctaLink":448},[404],{"data":4782,"content":4783,"nodeType":74},{},[4784,4790],{"data":4785,"content":4786,"nodeType":78},{},[4787],{"data":4788,"marks":4789,"value":416,"nodeType":82},{},[],{"data":4791,"content":4792,"nodeType":87},{},[4793],{"data":4794,"marks":4795,"value":423,"nodeType":82},{},[],{"metadata":4797,"sys":4800,"fields":4805},{"tags":4798,"concepts":4799},[],[],{"space":4801,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4803,"publishedVersion":62,"revision":44,"locale":29},{"sys":4802},{"type":12,"linkType":13,"id":14},{"sys":4804},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4806},{"url":439,"details":4807,"fileName":445,"contentType":446},{"size":441,"image":4808},{"width":443,"height":444},{"sys":4810,"fields":4813},{"id":4811,"createdAt":4812},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4814,"slug":4815,"articleIntro":4814,"category":4816},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4817],{"metadata":4818,"sys":4821,"fields":4828},{"tags":4819,"concepts":4820},[],[],{"space":4822,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4824,"publishedVersion":395,"revision":62,"contentType":4826,"locale":29},{"sys":4823},{"type":12,"linkType":13,"id":14},{"sys":4825},{"id":21,"type":12,"linkType":22},{"sys":4827},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4829,"metaTitle":405,"metaDescription":406,"mainTitle":4830,"subtitle":424,"heroImage":4845,"ctaButton":447,"ctaLink":448},[404],{"data":4831,"content":4832,"nodeType":74},{},[4833,4839],{"data":4834,"content":4835,"nodeType":78},{},[4836],{"data":4837,"marks":4838,"value":416,"nodeType":82},{},[],{"data":4840,"content":4841,"nodeType":87},{},[4842],{"data":4843,"marks":4844,"value":423,"nodeType":82},{},[],{"metadata":4846,"sys":4849,"fields":4854},{"tags":4847,"concepts":4848},[],[],{"space":4850,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4852,"publishedVersion":62,"revision":44,"locale":29},{"sys":4851},{"type":12,"linkType":13,"id":14},{"sys":4853},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4855},{"url":439,"details":4856,"fileName":445,"contentType":446},{"size":441,"image":4857},{"width":443,"height":444},{"sys":4859,"fields":4862},{"id":4860,"createdAt":4861},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":4863,"slug":4864,"articleIntro":4863,"category":4865},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[4866],{"metadata":4867,"sys":4870,"fields":4877},{"tags":4868,"concepts":4869},[],[],{"space":4871,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4873,"publishedVersion":395,"revision":62,"contentType":4875,"locale":29},{"sys":4872},{"type":12,"linkType":13,"id":14},{"sys":4874},{"id":21,"type":12,"linkType":22},{"sys":4876},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4878,"metaTitle":405,"metaDescription":406,"mainTitle":4879,"subtitle":424,"heroImage":4894,"ctaButton":447,"ctaLink":448},[404],{"data":4880,"content":4881,"nodeType":74},{},[4882,4888],{"data":4883,"content":4884,"nodeType":78},{},[4885],{"data":4886,"marks":4887,"value":416,"nodeType":82},{},[],{"data":4889,"content":4890,"nodeType":87},{},[4891],{"data":4892,"marks":4893,"value":423,"nodeType":82},{},[],{"metadata":4895,"sys":4898,"fields":4903},{"tags":4896,"concepts":4897},[],[],{"space":4899,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4901,"publishedVersion":62,"revision":44,"locale":29},{"sys":4900},{"type":12,"linkType":13,"id":14},{"sys":4902},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4904},{"url":439,"details":4905,"fileName":445,"contentType":446},{"size":441,"image":4906},{"width":443,"height":444},{"sys":4908,"fields":4911},{"id":4909,"createdAt":4910},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":4912,"slug":4913,"articleIntro":-1,"category":4914},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[4915],{"metadata":4916,"sys":4919,"fields":4926},{"tags":4917,"concepts":4918},[],[],{"space":4920,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4922,"publishedVersion":395,"revision":62,"contentType":4924,"locale":29},{"sys":4921},{"type":12,"linkType":13,"id":14},{"sys":4923},{"id":21,"type":12,"linkType":22},{"sys":4925},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4927,"metaTitle":405,"metaDescription":406,"mainTitle":4928,"subtitle":424,"heroImage":4943,"ctaButton":447,"ctaLink":448},[404],{"data":4929,"content":4930,"nodeType":74},{},[4931,4937],{"data":4932,"content":4933,"nodeType":78},{},[4934],{"data":4935,"marks":4936,"value":416,"nodeType":82},{},[],{"data":4938,"content":4939,"nodeType":87},{},[4940],{"data":4941,"marks":4942,"value":423,"nodeType":82},{},[],{"metadata":4944,"sys":4947,"fields":4952},{"tags":4945,"concepts":4946},[],[],{"space":4948,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4950,"publishedVersion":62,"revision":44,"locale":29},{"sys":4949},{"type":12,"linkType":13,"id":14},{"sys":4951},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4953},{"url":439,"details":4954,"fileName":445,"contentType":446},{"size":441,"image":4955},{"width":443,"height":444},{"sys":4957,"fields":4960},{"id":4958,"createdAt":4959},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":4961,"slug":4962,"articleIntro":4961,"category":4963},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[4964],{"metadata":4965,"sys":4968,"fields":4975},{"tags":4966,"concepts":4967},[],[],{"space":4969,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4971,"publishedVersion":395,"revision":62,"contentType":4973,"locale":29},{"sys":4970},{"type":12,"linkType":13,"id":14},{"sys":4972},{"id":21,"type":12,"linkType":22},{"sys":4974},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4976,"metaTitle":405,"metaDescription":406,"mainTitle":4977,"subtitle":424,"heroImage":4992,"ctaButton":447,"ctaLink":448},[404],{"data":4978,"content":4979,"nodeType":74},{},[4980,4986],{"data":4981,"content":4982,"nodeType":78},{},[4983],{"data":4984,"marks":4985,"value":416,"nodeType":82},{},[],{"data":4987,"content":4988,"nodeType":87},{},[4989],{"data":4990,"marks":4991,"value":423,"nodeType":82},{},[],{"metadata":4993,"sys":4996,"fields":5001},{"tags":4994,"concepts":4995},[],[],{"space":4997,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4999,"publishedVersion":62,"revision":44,"locale":29},{"sys":4998},{"type":12,"linkType":13,"id":14},{"sys":5000},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5002},{"url":439,"details":5003,"fileName":445,"contentType":446},{"size":441,"image":5004},{"width":443,"height":444},{"sys":5006,"fields":5009},{"id":5007,"createdAt":5008},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":5010,"slug":5011,"articleIntro":5010,"category":5012},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[5013],{"metadata":5014,"sys":5017,"fields":5024},{"tags":5015,"concepts":5016},[],[],{"space":5018,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5020,"publishedVersion":395,"revision":62,"contentType":5022,"locale":29},{"sys":5019},{"type":12,"linkType":13,"id":14},{"sys":5021},{"id":21,"type":12,"linkType":22},{"sys":5023},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5025,"metaTitle":405,"metaDescription":406,"mainTitle":5026,"subtitle":424,"heroImage":5041,"ctaButton":447,"ctaLink":448},[404],{"data":5027,"content":5028,"nodeType":74},{},[5029,5035],{"data":5030,"content":5031,"nodeType":78},{},[5032],{"data":5033,"marks":5034,"value":416,"nodeType":82},{},[],{"data":5036,"content":5037,"nodeType":87},{},[5038],{"data":5039,"marks":5040,"value":423,"nodeType":82},{},[],{"metadata":5042,"sys":5045,"fields":5050},{"tags":5043,"concepts":5044},[],[],{"space":5046,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5048,"publishedVersion":62,"revision":44,"locale":29},{"sys":5047},{"type":12,"linkType":13,"id":14},{"sys":5049},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5051},{"url":439,"details":5052,"fileName":445,"contentType":446},{"size":441,"image":5053},{"width":443,"height":444},{"sys":5055,"fields":5058},{"id":5056,"createdAt":5057},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":5059,"slug":5060,"articleIntro":5059,"category":5061},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[5062],{"metadata":5063,"sys":5066,"fields":5073},{"tags":5064,"concepts":5065},[],[],{"space":5067,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5069,"publishedVersion":395,"revision":62,"contentType":5071,"locale":29},{"sys":5068},{"type":12,"linkType":13,"id":14},{"sys":5070},{"id":21,"type":12,"linkType":22},{"sys":5072},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5074,"metaTitle":405,"metaDescription":406,"mainTitle":5075,"subtitle":424,"heroImage":5090,"ctaButton":447,"ctaLink":448},[404],{"data":5076,"content":5077,"nodeType":74},{},[5078,5084],{"data":5079,"content":5080,"nodeType":78},{},[5081],{"data":5082,"marks":5083,"value":416,"nodeType":82},{},[],{"data":5085,"content":5086,"nodeType":87},{},[5087],{"data":5088,"marks":5089,"value":423,"nodeType":82},{},[],{"metadata":5091,"sys":5094,"fields":5099},{"tags":5092,"concepts":5093},[],[],{"space":5095,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5097,"publishedVersion":62,"revision":44,"locale":29},{"sys":5096},{"type":12,"linkType":13,"id":14},{"sys":5098},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5100},{"url":439,"details":5101,"fileName":445,"contentType":446},{"size":441,"image":5102},{"width":443,"height":444},{"sys":5104,"fields":5107},{"id":5105,"createdAt":5106},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":5108,"slug":5109,"articleIntro":5108,"category":5110},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[5111],{"metadata":5112,"sys":5115,"fields":5122},{"tags":5113,"concepts":5114},[],[],{"space":5116,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5118,"publishedVersion":395,"revision":62,"contentType":5120,"locale":29},{"sys":5117},{"type":12,"linkType":13,"id":14},{"sys":5119},{"id":21,"type":12,"linkType":22},{"sys":5121},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5123,"metaTitle":405,"metaDescription":406,"mainTitle":5124,"subtitle":424,"heroImage":5139,"ctaButton":447,"ctaLink":448},[404],{"data":5125,"content":5126,"nodeType":74},{},[5127,5133],{"data":5128,"content":5129,"nodeType":78},{},[5130],{"data":5131,"marks":5132,"value":416,"nodeType":82},{},[],{"data":5134,"content":5135,"nodeType":87},{},[5136],{"data":5137,"marks":5138,"value":423,"nodeType":82},{},[],{"metadata":5140,"sys":5143,"fields":5148},{"tags":5141,"concepts":5142},[],[],{"space":5144,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5146,"publishedVersion":62,"revision":44,"locale":29},{"sys":5145},{"type":12,"linkType":13,"id":14},{"sys":5147},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5149},{"url":439,"details":5150,"fileName":445,"contentType":446},{"size":441,"image":5151},{"width":443,"height":444},{"sys":5153,"fields":5156},{"id":5154,"createdAt":5155},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":5157,"slug":5158,"articleIntro":5157,"category":5159},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[5160],{"metadata":5161,"sys":5164,"fields":5171},{"tags":5162,"concepts":5163},[],[],{"space":5165,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5167,"publishedVersion":395,"revision":62,"contentType":5169,"locale":29},{"sys":5166},{"type":12,"linkType":13,"id":14},{"sys":5168},{"id":21,"type":12,"linkType":22},{"sys":5170},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5172,"metaTitle":405,"metaDescription":406,"mainTitle":5173,"subtitle":424,"heroImage":5188,"ctaButton":447,"ctaLink":448},[404],{"data":5174,"content":5175,"nodeType":74},{},[5176,5182],{"data":5177,"content":5178,"nodeType":78},{},[5179],{"data":5180,"marks":5181,"value":416,"nodeType":82},{},[],{"data":5183,"content":5184,"nodeType":87},{},[5185],{"data":5186,"marks":5187,"value":423,"nodeType":82},{},[],{"metadata":5189,"sys":5192,"fields":5197},{"tags":5190,"concepts":5191},[],[],{"space":5193,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5195,"publishedVersion":62,"revision":44,"locale":29},{"sys":5194},{"type":12,"linkType":13,"id":14},{"sys":5196},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5198},{"url":439,"details":5199,"fileName":445,"contentType":446},{"size":441,"image":5200},{"width":443,"height":444},{"sys":5202,"fields":5205},{"id":5203,"createdAt":5204},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5206,"slug":5207,"articleIntro":5206,"category":5208},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5209],{"metadata":5210,"sys":5213,"fields":5220},{"tags":5211,"concepts":5212},[],[],{"space":5214,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5216,"publishedVersion":395,"revision":62,"contentType":5218,"locale":29},{"sys":5215},{"type":12,"linkType":13,"id":14},{"sys":5217},{"id":21,"type":12,"linkType":22},{"sys":5219},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5221,"metaTitle":405,"metaDescription":406,"mainTitle":5222,"subtitle":424,"heroImage":5237,"ctaButton":447,"ctaLink":448},[404],{"data":5223,"content":5224,"nodeType":74},{},[5225,5231],{"data":5226,"content":5227,"nodeType":78},{},[5228],{"data":5229,"marks":5230,"value":416,"nodeType":82},{},[],{"data":5232,"content":5233,"nodeType":87},{},[5234],{"data":5235,"marks":5236,"value":423,"nodeType":82},{},[],{"metadata":5238,"sys":5241,"fields":5246},{"tags":5239,"concepts":5240},[],[],{"space":5242,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5244,"publishedVersion":62,"revision":44,"locale":29},{"sys":5243},{"type":12,"linkType":13,"id":14},{"sys":5245},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5247},{"url":439,"details":5248,"fileName":445,"contentType":446},{"size":441,"image":5249},{"width":443,"height":444},{"sys":5251,"fields":5254},{"id":5252,"createdAt":5253},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":5255,"slug":5256,"articleIntro":5255,"category":5257},"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",[5258],{"metadata":5259,"sys":5262,"fields":5269},{"tags":5260,"concepts":5261},[],[],{"space":5263,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5265,"publishedVersion":395,"revision":62,"contentType":5267,"locale":29},{"sys":5264},{"type":12,"linkType":13,"id":14},{"sys":5266},{"id":21,"type":12,"linkType":22},{"sys":5268},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5270,"metaTitle":405,"metaDescription":406,"mainTitle":5271,"subtitle":424,"heroImage":5286,"ctaButton":447,"ctaLink":448},[404],{"data":5272,"content":5273,"nodeType":74},{},[5274,5280],{"data":5275,"content":5276,"nodeType":78},{},[5277],{"data":5278,"marks":5279,"value":416,"nodeType":82},{},[],{"data":5281,"content":5282,"nodeType":87},{},[5283],{"data":5284,"marks":5285,"value":423,"nodeType":82},{},[],{"metadata":5287,"sys":5290,"fields":5295},{"tags":5288,"concepts":5289},[],[],{"space":5291,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5293,"publishedVersion":62,"revision":44,"locale":29},{"sys":5292},{"type":12,"linkType":13,"id":14},{"sys":5294},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5296},{"url":439,"details":5297,"fileName":445,"contentType":446},{"size":441,"image":5298},{"width":443,"height":444},{"sys":5300,"fields":5303},{"id":5301,"createdAt":5302},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":5304,"slug":5305,"articleIntro":5304,"category":5306},"6248 - Divers","compte-6248-divers",[5307],{"metadata":5308,"sys":5311,"fields":5318},{"tags":5309,"concepts":5310},[],[],{"space":5312,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5314,"publishedVersion":395,"revision":62,"contentType":5316,"locale":29},{"sys":5313},{"type":12,"linkType":13,"id":14},{"sys":5315},{"id":21,"type":12,"linkType":22},{"sys":5317},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5319,"metaTitle":405,"metaDescription":406,"mainTitle":5320,"subtitle":424,"heroImage":5335,"ctaButton":447,"ctaLink":448},[404],{"data":5321,"content":5322,"nodeType":74},{},[5323,5329],{"data":5324,"content":5325,"nodeType":78},{},[5326],{"data":5327,"marks":5328,"value":416,"nodeType":82},{},[],{"data":5330,"content":5331,"nodeType":87},{},[5332],{"data":5333,"marks":5334,"value":423,"nodeType":82},{},[],{"metadata":5336,"sys":5339,"fields":5344},{"tags":5337,"concepts":5338},[],[],{"space":5340,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5342,"publishedVersion":62,"revision":44,"locale":29},{"sys":5341},{"type":12,"linkType":13,"id":14},{"sys":5343},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5345},{"url":439,"details":5346,"fileName":445,"contentType":446},{"size":441,"image":5347},{"width":443,"height":444},{"sys":5349,"fields":5352},{"id":5350,"createdAt":5351},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":5353,"slug":5354,"articleIntro":5353,"category":5355},"618 - Divers","compte-618-divers",[5356],{"metadata":5357,"sys":5360,"fields":5367},{"tags":5358,"concepts":5359},[],[],{"space":5361,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5363,"publishedVersion":395,"revision":62,"contentType":5365,"locale":29},{"sys":5362},{"type":12,"linkType":13,"id":14},{"sys":5364},{"id":21,"type":12,"linkType":22},{"sys":5366},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5368,"metaTitle":405,"metaDescription":406,"mainTitle":5369,"subtitle":424,"heroImage":5384,"ctaButton":447,"ctaLink":448},[404],{"data":5370,"content":5371,"nodeType":74},{},[5372,5378],{"data":5373,"content":5374,"nodeType":78},{},[5375],{"data":5376,"marks":5377,"value":416,"nodeType":82},{},[],{"data":5379,"content":5380,"nodeType":87},{},[5381],{"data":5382,"marks":5383,"value":423,"nodeType":82},{},[],{"metadata":5385,"sys":5388,"fields":5393},{"tags":5386,"concepts":5387},[],[],{"space":5389,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5391,"publishedVersion":62,"revision":44,"locale":29},{"sys":5390},{"type":12,"linkType":13,"id":14},{"sys":5392},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5394},{"url":439,"details":5395,"fileName":445,"contentType":446},{"size":441,"image":5396},{"width":443,"height":444},{"sys":5398,"fields":5401},{"id":5399,"createdAt":5400},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":5402,"slug":5403,"articleIntro":5402,"category":5404},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[5405],{"metadata":5406,"sys":5409,"fields":5416},{"tags":5407,"concepts":5408},[],[],{"space":5410,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5412,"publishedVersion":395,"revision":62,"contentType":5414,"locale":29},{"sys":5411},{"type":12,"linkType":13,"id":14},{"sys":5413},{"id":21,"type":12,"linkType":22},{"sys":5415},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5417,"metaTitle":405,"metaDescription":406,"mainTitle":5418,"subtitle":424,"heroImage":5433,"ctaButton":447,"ctaLink":448},[404],{"data":5419,"content":5420,"nodeType":74},{},[5421,5427],{"data":5422,"content":5423,"nodeType":78},{},[5424],{"data":5425,"marks":5426,"value":416,"nodeType":82},{},[],{"data":5428,"content":5429,"nodeType":87},{},[5430],{"data":5431,"marks":5432,"value":423,"nodeType":82},{},[],{"metadata":5434,"sys":5437,"fields":5442},{"tags":5435,"concepts":5436},[],[],{"space":5438,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5440,"publishedVersion":62,"revision":44,"locale":29},{"sys":5439},{"type":12,"linkType":13,"id":14},{"sys":5441},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5443},{"url":439,"details":5444,"fileName":445,"contentType":446},{"size":441,"image":5445},{"width":443,"height":444},{"sys":5447,"fields":5450},{"id":5448,"createdAt":5449},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":5451,"slug":5452,"articleIntro":5451,"category":5453},"Compte 60 - Achats","compte-60-achats",[5454],{"metadata":5455,"sys":5458,"fields":5465},{"tags":5456,"concepts":5457},[],[],{"space":5459,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5461,"publishedVersion":395,"revision":62,"contentType":5463,"locale":29},{"sys":5460},{"type":12,"linkType":13,"id":14},{"sys":5462},{"id":21,"type":12,"linkType":22},{"sys":5464},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5466,"metaTitle":405,"metaDescription":406,"mainTitle":5467,"subtitle":424,"heroImage":5482,"ctaButton":447,"ctaLink":448},[404],{"data":5468,"content":5469,"nodeType":74},{},[5470,5476],{"data":5471,"content":5472,"nodeType":78},{},[5473],{"data":5474,"marks":5475,"value":416,"nodeType":82},{},[],{"data":5477,"content":5478,"nodeType":87},{},[5479],{"data":5480,"marks":5481,"value":423,"nodeType":82},{},[],{"metadata":5483,"sys":5486,"fields":5491},{"tags":5484,"concepts":5485},[],[],{"space":5487,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5489,"publishedVersion":62,"revision":44,"locale":29},{"sys":5488},{"type":12,"linkType":13,"id":14},{"sys":5490},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5492},{"url":439,"details":5493,"fileName":445,"contentType":446},{"size":441,"image":5494},{"width":443,"height":444},{"sys":5496,"fields":5499},{"id":5497,"createdAt":5498},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":5500,"slug":5501,"articleIntro":5500,"category":5502},"6161 - Multirisques","compte-6161-multirisques",[5503],{"metadata":5504,"sys":5507,"fields":5514},{"tags":5505,"concepts":5506},[],[],{"space":5508,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5510,"publishedVersion":395,"revision":62,"contentType":5512,"locale":29},{"sys":5509},{"type":12,"linkType":13,"id":14},{"sys":5511},{"id":21,"type":12,"linkType":22},{"sys":5513},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5515,"metaTitle":405,"metaDescription":406,"mainTitle":5516,"subtitle":424,"heroImage":5531,"ctaButton":447,"ctaLink":448},[404],{"data":5517,"content":5518,"nodeType":74},{},[5519,5525],{"data":5520,"content":5521,"nodeType":78},{},[5522],{"data":5523,"marks":5524,"value":416,"nodeType":82},{},[],{"data":5526,"content":5527,"nodeType":87},{},[5528],{"data":5529,"marks":5530,"value":423,"nodeType":82},{},[],{"metadata":5532,"sys":5535,"fields":5540},{"tags":5533,"concepts":5534},[],[],{"space":5536,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5538,"publishedVersion":62,"revision":44,"locale":29},{"sys":5537},{"type":12,"linkType":13,"id":14},{"sys":5539},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5541},{"url":439,"details":5542,"fileName":445,"contentType":446},{"size":441,"image":5543},{"width":443,"height":444},{"sys":5545,"fields":5548},{"id":5546,"createdAt":5547},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":5549,"slug":5550,"articleIntro":5549,"category":5551},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[5552],{"metadata":5553,"sys":5556,"fields":5563},{"tags":5554,"concepts":5555},[],[],{"space":5557,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5559,"publishedVersion":395,"revision":62,"contentType":5561,"locale":29},{"sys":5558},{"type":12,"linkType":13,"id":14},{"sys":5560},{"id":21,"type":12,"linkType":22},{"sys":5562},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5564,"metaTitle":405,"metaDescription":406,"mainTitle":5565,"subtitle":424,"heroImage":5580,"ctaButton":447,"ctaLink":448},[404],{"data":5566,"content":5567,"nodeType":74},{},[5568,5574],{"data":5569,"content":5570,"nodeType":78},{},[5571],{"data":5572,"marks":5573,"value":416,"nodeType":82},{},[],{"data":5575,"content":5576,"nodeType":87},{},[5577],{"data":5578,"marks":5579,"value":423,"nodeType":82},{},[],{"metadata":5581,"sys":5584,"fields":5589},{"tags":5582,"concepts":5583},[],[],{"space":5585,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5587,"publishedVersion":62,"revision":44,"locale":29},{"sys":5586},{"type":12,"linkType":13,"id":14},{"sys":5588},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5590},{"url":439,"details":5591,"fileName":445,"contentType":446},{"size":441,"image":5592},{"width":443,"height":444},{"sys":5594,"fields":5597},{"id":5595,"createdAt":5596},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":5598,"slug":5599,"articleIntro":5598,"category":5600},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[5601],{"metadata":5602,"sys":5605,"fields":5612},{"tags":5603,"concepts":5604},[],[],{"space":5606,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5608,"publishedVersion":395,"revision":62,"contentType":5610,"locale":29},{"sys":5607},{"type":12,"linkType":13,"id":14},{"sys":5609},{"id":21,"type":12,"linkType":22},{"sys":5611},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5613,"metaTitle":405,"metaDescription":406,"mainTitle":5614,"subtitle":424,"heroImage":5629,"ctaButton":447,"ctaLink":448},[404],{"data":5615,"content":5616,"nodeType":74},{},[5617,5623],{"data":5618,"content":5619,"nodeType":78},{},[5620],{"data":5621,"marks":5622,"value":416,"nodeType":82},{},[],{"data":5624,"content":5625,"nodeType":87},{},[5626],{"data":5627,"marks":5628,"value":423,"nodeType":82},{},[],{"metadata":5630,"sys":5633,"fields":5638},{"tags":5631,"concepts":5632},[],[],{"space":5634,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5636,"publishedVersion":62,"revision":44,"locale":29},{"sys":5635},{"type":12,"linkType":13,"id":14},{"sys":5637},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5639},{"url":439,"details":5640,"fileName":445,"contentType":446},{"size":441,"image":5641},{"width":443,"height":444},{"sys":5643,"fields":5646},{"id":5644,"createdAt":5645},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":5647,"slug":5648,"articleIntro":-1,"category":5649},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[5650],{"metadata":5651,"sys":5654,"fields":5661},{"tags":5652,"concepts":5653},[],[],{"space":5655,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5657,"publishedVersion":395,"revision":62,"contentType":5659,"locale":29},{"sys":5656},{"type":12,"linkType":13,"id":14},{"sys":5658},{"id":21,"type":12,"linkType":22},{"sys":5660},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5662,"metaTitle":405,"metaDescription":406,"mainTitle":5663,"subtitle":424,"heroImage":5678,"ctaButton":447,"ctaLink":448},[404],{"data":5664,"content":5665,"nodeType":74},{},[5666,5672],{"data":5667,"content":5668,"nodeType":78},{},[5669],{"data":5670,"marks":5671,"value":416,"nodeType":82},{},[],{"data":5673,"content":5674,"nodeType":87},{},[5675],{"data":5676,"marks":5677,"value":423,"nodeType":82},{},[],{"metadata":5679,"sys":5682,"fields":5687},{"tags":5680,"concepts":5681},[],[],{"space":5683,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5685,"publishedVersion":62,"revision":44,"locale":29},{"sys":5684},{"type":12,"linkType":13,"id":14},{"sys":5686},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5688},{"url":439,"details":5689,"fileName":445,"contentType":446},{"size":441,"image":5690},{"width":443,"height":444},{"sys":5692,"fields":5695},{"id":5693,"createdAt":5694},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":5696,"slug":5697,"articleIntro":5696,"category":5698},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[5699],{"metadata":5700,"sys":5703,"fields":5710},{"tags":5701,"concepts":5702},[],[],{"space":5704,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5706,"publishedVersion":395,"revision":62,"contentType":5708,"locale":29},{"sys":5705},{"type":12,"linkType":13,"id":14},{"sys":5707},{"id":21,"type":12,"linkType":22},{"sys":5709},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5711,"metaTitle":405,"metaDescription":406,"mainTitle":5712,"subtitle":424,"heroImage":5727,"ctaButton":447,"ctaLink":448},[404],{"data":5713,"content":5714,"nodeType":74},{},[5715,5721],{"data":5716,"content":5717,"nodeType":78},{},[5718],{"data":5719,"marks":5720,"value":416,"nodeType":82},{},[],{"data":5722,"content":5723,"nodeType":87},{},[5724],{"data":5725,"marks":5726,"value":423,"nodeType":82},{},[],{"metadata":5728,"sys":5731,"fields":5736},{"tags":5729,"concepts":5730},[],[],{"space":5732,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5734,"publishedVersion":62,"revision":44,"locale":29},{"sys":5733},{"type":12,"linkType":13,"id":14},{"sys":5735},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5737},{"url":439,"details":5738,"fileName":445,"contentType":446},{"size":441,"image":5739},{"width":443,"height":444},{"sys":5741,"fields":5744},{"id":5742,"createdAt":5743},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":5745,"slug":5746,"articleIntro":5745,"category":5747},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[5748],{"metadata":5749,"sys":5752,"fields":5759},{"tags":5750,"concepts":5751},[],[],{"space":5753,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5755,"publishedVersion":395,"revision":62,"contentType":5757,"locale":29},{"sys":5754},{"type":12,"linkType":13,"id":14},{"sys":5756},{"id":21,"type":12,"linkType":22},{"sys":5758},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5760,"metaTitle":405,"metaDescription":406,"mainTitle":5761,"subtitle":424,"heroImage":5776,"ctaButton":447,"ctaLink":448},[404],{"data":5762,"content":5763,"nodeType":74},{},[5764,5770],{"data":5765,"content":5766,"nodeType":78},{},[5767],{"data":5768,"marks":5769,"value":416,"nodeType":82},{},[],{"data":5771,"content":5772,"nodeType":87},{},[5773],{"data":5774,"marks":5775,"value":423,"nodeType":82},{},[],{"metadata":5777,"sys":5780,"fields":5785},{"tags":5778,"concepts":5779},[],[],{"space":5781,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5783,"publishedVersion":62,"revision":44,"locale":29},{"sys":5782},{"type":12,"linkType":13,"id":14},{"sys":5784},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5786},{"url":439,"details":5787,"fileName":445,"contentType":446},{"size":441,"image":5788},{"width":443,"height":444},{"sys":5790,"fields":5793},{"id":5791,"createdAt":5792},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":5794,"slug":5795,"articleIntro":-1,"category":5796},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[5797],{"metadata":5798,"sys":5801,"fields":5808},{"tags":5799,"concepts":5800},[],[],{"space":5802,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5804,"publishedVersion":395,"revision":62,"contentType":5806,"locale":29},{"sys":5803},{"type":12,"linkType":13,"id":14},{"sys":5805},{"id":21,"type":12,"linkType":22},{"sys":5807},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5809,"metaTitle":405,"metaDescription":406,"mainTitle":5810,"subtitle":424,"heroImage":5825,"ctaButton":447,"ctaLink":448},[404],{"data":5811,"content":5812,"nodeType":74},{},[5813,5819],{"data":5814,"content":5815,"nodeType":78},{},[5816],{"data":5817,"marks":5818,"value":416,"nodeType":82},{},[],{"data":5820,"content":5821,"nodeType":87},{},[5822],{"data":5823,"marks":5824,"value":423,"nodeType":82},{},[],{"metadata":5826,"sys":5829,"fields":5834},{"tags":5827,"concepts":5828},[],[],{"space":5830,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5832,"publishedVersion":62,"revision":44,"locale":29},{"sys":5831},{"type":12,"linkType":13,"id":14},{"sys":5833},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5835},{"url":439,"details":5836,"fileName":445,"contentType":446},{"size":441,"image":5837},{"width":443,"height":444},{"sys":5839,"fields":5842},{"id":5840,"createdAt":5841},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":5843,"slug":5844,"articleIntro":-1,"category":5845},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[5846],{"metadata":5847,"sys":5850,"fields":5857},{"tags":5848,"concepts":5849},[],[],{"space":5851,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5853,"publishedVersion":395,"revision":62,"contentType":5855,"locale":29},{"sys":5852},{"type":12,"linkType":13,"id":14},{"sys":5854},{"id":21,"type":12,"linkType":22},{"sys":5856},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5858,"metaTitle":405,"metaDescription":406,"mainTitle":5859,"subtitle":424,"heroImage":5874,"ctaButton":447,"ctaLink":448},[404],{"data":5860,"content":5861,"nodeType":74},{},[5862,5868],{"data":5863,"content":5864,"nodeType":78},{},[5865],{"data":5866,"marks":5867,"value":416,"nodeType":82},{},[],{"data":5869,"content":5870,"nodeType":87},{},[5871],{"data":5872,"marks":5873,"value":423,"nodeType":82},{},[],{"metadata":5875,"sys":5878,"fields":5883},{"tags":5876,"concepts":5877},[],[],{"space":5879,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5881,"publishedVersion":62,"revision":44,"locale":29},{"sys":5880},{"type":12,"linkType":13,"id":14},{"sys":5882},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5884},{"url":439,"details":5885,"fileName":445,"contentType":446},{"size":441,"image":5886},{"width":443,"height":444},{"sys":5888,"fields":5890},{"id":5889,"createdAt":2409},"7GH5W3gIeo0kaxv4wDjiev",{"title":5891,"slug":5892,"articleIntro":5891,"category":5893},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[5894],{"metadata":5895,"sys":5898,"fields":5905},{"tags":5896,"concepts":5897},[],[],{"space":5899,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5901,"publishedVersion":395,"revision":62,"contentType":5903,"locale":29},{"sys":5900},{"type":12,"linkType":13,"id":14},{"sys":5902},{"id":21,"type":12,"linkType":22},{"sys":5904},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5906,"metaTitle":405,"metaDescription":406,"mainTitle":5907,"subtitle":424,"heroImage":5922,"ctaButton":447,"ctaLink":448},[404],{"data":5908,"content":5909,"nodeType":74},{},[5910,5916],{"data":5911,"content":5912,"nodeType":78},{},[5913],{"data":5914,"marks":5915,"value":416,"nodeType":82},{},[],{"data":5917,"content":5918,"nodeType":87},{},[5919],{"data":5920,"marks":5921,"value":423,"nodeType":82},{},[],{"metadata":5923,"sys":5926,"fields":5931},{"tags":5924,"concepts":5925},[],[],{"space":5927,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5929,"publishedVersion":62,"revision":44,"locale":29},{"sys":5928},{"type":12,"linkType":13,"id":14},{"sys":5930},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5932},{"url":439,"details":5933,"fileName":445,"contentType":446},{"size":441,"image":5934},{"width":443,"height":444},{"sys":5936,"fields":5939},{"id":5937,"createdAt":5938},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":5940,"slug":5941,"articleIntro":5940,"category":5942},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[5943],{"metadata":5944,"sys":5947,"fields":5954},{"tags":5945,"concepts":5946},[],[],{"space":5948,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5950,"publishedVersion":395,"revision":62,"contentType":5952,"locale":29},{"sys":5949},{"type":12,"linkType":13,"id":14},{"sys":5951},{"id":21,"type":12,"linkType":22},{"sys":5953},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5955,"metaTitle":405,"metaDescription":406,"mainTitle":5956,"subtitle":424,"heroImage":5971,"ctaButton":447,"ctaLink":448},[404],{"data":5957,"content":5958,"nodeType":74},{},[5959,5965],{"data":5960,"content":5961,"nodeType":78},{},[5962],{"data":5963,"marks":5964,"value":416,"nodeType":82},{},[],{"data":5966,"content":5967,"nodeType":87},{},[5968],{"data":5969,"marks":5970,"value":423,"nodeType":82},{},[],{"metadata":5972,"sys":5975,"fields":5980},{"tags":5973,"concepts":5974},[],[],{"space":5976,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5978,"publishedVersion":62,"revision":44,"locale":29},{"sys":5977},{"type":12,"linkType":13,"id":14},{"sys":5979},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5981},{"url":439,"details":5982,"fileName":445,"contentType":446},{"size":441,"image":5983},{"width":443,"height":444},{"sys":5985,"fields":5988},{"id":5986,"createdAt":5987},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":5989,"slug":5990,"articleIntro":5989,"category":5991},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[5992],{"metadata":5993,"sys":5996,"fields":6003},{"tags":5994,"concepts":5995},[],[],{"space":5997,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5999,"publishedVersion":395,"revision":62,"contentType":6001,"locale":29},{"sys":5998},{"type":12,"linkType":13,"id":14},{"sys":6000},{"id":21,"type":12,"linkType":22},{"sys":6002},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6004,"metaTitle":405,"metaDescription":406,"mainTitle":6005,"subtitle":424,"heroImage":6020,"ctaButton":447,"ctaLink":448},[404],{"data":6006,"content":6007,"nodeType":74},{},[6008,6014],{"data":6009,"content":6010,"nodeType":78},{},[6011],{"data":6012,"marks":6013,"value":416,"nodeType":82},{},[],{"data":6015,"content":6016,"nodeType":87},{},[6017],{"data":6018,"marks":6019,"value":423,"nodeType":82},{},[],{"metadata":6021,"sys":6024,"fields":6029},{"tags":6022,"concepts":6023},[],[],{"space":6025,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6027,"publishedVersion":62,"revision":44,"locale":29},{"sys":6026},{"type":12,"linkType":13,"id":14},{"sys":6028},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6030},{"url":439,"details":6031,"fileName":445,"contentType":446},{"size":441,"image":6032},{"width":443,"height":444},{"sys":6034,"fields":6037},{"id":6035,"createdAt":6036},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":6038,"slug":6039,"articleIntro":6038,"category":6040},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[6041],{"metadata":6042,"sys":6045,"fields":6052},{"tags":6043,"concepts":6044},[],[],{"space":6046,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6048,"publishedVersion":395,"revision":62,"contentType":6050,"locale":29},{"sys":6047},{"type":12,"linkType":13,"id":14},{"sys":6049},{"id":21,"type":12,"linkType":22},{"sys":6051},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6053,"metaTitle":405,"metaDescription":406,"mainTitle":6054,"subtitle":424,"heroImage":6069,"ctaButton":447,"ctaLink":448},[404],{"data":6055,"content":6056,"nodeType":74},{},[6057,6063],{"data":6058,"content":6059,"nodeType":78},{},[6060],{"data":6061,"marks":6062,"value":416,"nodeType":82},{},[],{"data":6064,"content":6065,"nodeType":87},{},[6066],{"data":6067,"marks":6068,"value":423,"nodeType":82},{},[],{"metadata":6070,"sys":6073,"fields":6078},{"tags":6071,"concepts":6072},[],[],{"space":6074,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6076,"publishedVersion":62,"revision":44,"locale":29},{"sys":6075},{"type":12,"linkType":13,"id":14},{"sys":6077},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6079},{"url":439,"details":6080,"fileName":445,"contentType":446},{"size":441,"image":6081},{"width":443,"height":444},{"sys":6083,"fields":6086},{"id":6084,"createdAt":6085},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":6087,"slug":6088,"articleIntro":6087,"category":6089},"4551 - Principal","compte-4551-principal",[6090],{"metadata":6091,"sys":6094,"fields":6101},{"tags":6092,"concepts":6093},[],[],{"space":6095,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6097,"publishedVersion":395,"revision":62,"contentType":6099,"locale":29},{"sys":6096},{"type":12,"linkType":13,"id":14},{"sys":6098},{"id":21,"type":12,"linkType":22},{"sys":6100},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6102,"metaTitle":405,"metaDescription":406,"mainTitle":6103,"subtitle":424,"heroImage":6118,"ctaButton":447,"ctaLink":448},[404],{"data":6104,"content":6105,"nodeType":74},{},[6106,6112],{"data":6107,"content":6108,"nodeType":78},{},[6109],{"data":6110,"marks":6111,"value":416,"nodeType":82},{},[],{"data":6113,"content":6114,"nodeType":87},{},[6115],{"data":6116,"marks":6117,"value":423,"nodeType":82},{},[],{"metadata":6119,"sys":6122,"fields":6127},{"tags":6120,"concepts":6121},[],[],{"space":6123,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6125,"publishedVersion":62,"revision":44,"locale":29},{"sys":6124},{"type":12,"linkType":13,"id":14},{"sys":6126},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6128},{"url":439,"details":6129,"fileName":445,"contentType":446},{"size":441,"image":6130},{"width":443,"height":444},{"sys":6132,"fields":6135},{"id":6133,"createdAt":6134},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":6136,"slug":6137,"articleIntro":6136,"category":6138},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[6139],{"metadata":6140,"sys":6143,"fields":6150},{"tags":6141,"concepts":6142},[],[],{"space":6144,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6146,"publishedVersion":395,"revision":62,"contentType":6148,"locale":29},{"sys":6145},{"type":12,"linkType":13,"id":14},{"sys":6147},{"id":21,"type":12,"linkType":22},{"sys":6149},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6151,"metaTitle":405,"metaDescription":406,"mainTitle":6152,"subtitle":424,"heroImage":6167,"ctaButton":447,"ctaLink":448},[404],{"data":6153,"content":6154,"nodeType":74},{},[6155,6161],{"data":6156,"content":6157,"nodeType":78},{},[6158],{"data":6159,"marks":6160,"value":416,"nodeType":82},{},[],{"data":6162,"content":6163,"nodeType":87},{},[6164],{"data":6165,"marks":6166,"value":423,"nodeType":82},{},[],{"metadata":6168,"sys":6171,"fields":6176},{"tags":6169,"concepts":6170},[],[],{"space":6172,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6174,"publishedVersion":62,"revision":44,"locale":29},{"sys":6173},{"type":12,"linkType":13,"id":14},{"sys":6175},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6177},{"url":439,"details":6178,"fileName":445,"contentType":446},{"size":441,"image":6179},{"width":443,"height":444},{"sys":6181,"fields":6184},{"id":6182,"createdAt":6183},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":6185,"slug":6186,"articleIntro":6187,"category":6188},"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.",[6189],{"metadata":6190,"sys":6193,"fields":6200},{"tags":6191,"concepts":6192},[],[],{"space":6194,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6196,"publishedVersion":395,"revision":62,"contentType":6198,"locale":29},{"sys":6195},{"type":12,"linkType":13,"id":14},{"sys":6197},{"id":21,"type":12,"linkType":22},{"sys":6199},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6201,"metaTitle":405,"metaDescription":406,"mainTitle":6202,"subtitle":424,"heroImage":6217,"ctaButton":447,"ctaLink":448},[404],{"data":6203,"content":6204,"nodeType":74},{},[6205,6211],{"data":6206,"content":6207,"nodeType":78},{},[6208],{"data":6209,"marks":6210,"value":416,"nodeType":82},{},[],{"data":6212,"content":6213,"nodeType":87},{},[6214],{"data":6215,"marks":6216,"value":423,"nodeType":82},{},[],{"metadata":6218,"sys":6221,"fields":6226},{"tags":6219,"concepts":6220},[],[],{"space":6222,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6224,"publishedVersion":62,"revision":44,"locale":29},{"sys":6223},{"type":12,"linkType":13,"id":14},{"sys":6225},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6227},{"url":439,"details":6228,"fileName":445,"contentType":446},{"size":441,"image":6229},{"width":443,"height":444},{"sys":6231,"fields":6234},{"id":6232,"createdAt":6233},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":6235,"slug":6236,"articleIntro":6235,"category":6237},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[6238],{"metadata":6239,"sys":6242,"fields":6249},{"tags":6240,"concepts":6241},[],[],{"space":6243,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6245,"publishedVersion":395,"revision":62,"contentType":6247,"locale":29},{"sys":6244},{"type":12,"linkType":13,"id":14},{"sys":6246},{"id":21,"type":12,"linkType":22},{"sys":6248},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6250,"metaTitle":405,"metaDescription":406,"mainTitle":6251,"subtitle":424,"heroImage":6266,"ctaButton":447,"ctaLink":448},[404],{"data":6252,"content":6253,"nodeType":74},{},[6254,6260],{"data":6255,"content":6256,"nodeType":78},{},[6257],{"data":6258,"marks":6259,"value":416,"nodeType":82},{},[],{"data":6261,"content":6262,"nodeType":87},{},[6263],{"data":6264,"marks":6265,"value":423,"nodeType":82},{},[],{"metadata":6267,"sys":6270,"fields":6275},{"tags":6268,"concepts":6269},[],[],{"space":6271,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6273,"publishedVersion":62,"revision":44,"locale":29},{"sys":6272},{"type":12,"linkType":13,"id":14},{"sys":6274},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6276},{"url":439,"details":6277,"fileName":445,"contentType":446},{"size":441,"image":6278},{"width":443,"height":444},{"sys":6280,"fields":6283},{"id":6281,"createdAt":6282},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":6284,"slug":6285,"articleIntro":6286,"category":6287},"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",[6288],{"metadata":6289,"sys":6292,"fields":6299},{"tags":6290,"concepts":6291},[],[],{"space":6293,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6295,"publishedVersion":395,"revision":62,"contentType":6297,"locale":29},{"sys":6294},{"type":12,"linkType":13,"id":14},{"sys":6296},{"id":21,"type":12,"linkType":22},{"sys":6298},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6300,"metaTitle":405,"metaDescription":406,"mainTitle":6301,"subtitle":424,"heroImage":6316,"ctaButton":447,"ctaLink":448},[404],{"data":6302,"content":6303,"nodeType":74},{},[6304,6310],{"data":6305,"content":6306,"nodeType":78},{},[6307],{"data":6308,"marks":6309,"value":416,"nodeType":82},{},[],{"data":6311,"content":6312,"nodeType":87},{},[6313],{"data":6314,"marks":6315,"value":423,"nodeType":82},{},[],{"metadata":6317,"sys":6320,"fields":6325},{"tags":6318,"concepts":6319},[],[],{"space":6321,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6323,"publishedVersion":62,"revision":44,"locale":29},{"sys":6322},{"type":12,"linkType":13,"id":14},{"sys":6324},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6326},{"url":439,"details":6327,"fileName":445,"contentType":446},{"size":441,"image":6328},{"width":443,"height":444},{"sys":6330,"fields":6333},{"id":6331,"createdAt":6332},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":6334,"slug":6335,"articleIntro":6334,"category":6336},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[6337],{"metadata":6338,"sys":6341,"fields":6348},{"tags":6339,"concepts":6340},[],[],{"space":6342,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6344,"publishedVersion":395,"revision":62,"contentType":6346,"locale":29},{"sys":6343},{"type":12,"linkType":13,"id":14},{"sys":6345},{"id":21,"type":12,"linkType":22},{"sys":6347},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6349,"metaTitle":405,"metaDescription":406,"mainTitle":6350,"subtitle":424,"heroImage":6365,"ctaButton":447,"ctaLink":448},[404],{"data":6351,"content":6352,"nodeType":74},{},[6353,6359],{"data":6354,"content":6355,"nodeType":78},{},[6356],{"data":6357,"marks":6358,"value":416,"nodeType":82},{},[],{"data":6360,"content":6361,"nodeType":87},{},[6362],{"data":6363,"marks":6364,"value":423,"nodeType":82},{},[],{"metadata":6366,"sys":6369,"fields":6374},{"tags":6367,"concepts":6368},[],[],{"space":6370,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6372,"publishedVersion":62,"revision":44,"locale":29},{"sys":6371},{"type":12,"linkType":13,"id":14},{"sys":6373},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6375},{"url":439,"details":6376,"fileName":445,"contentType":446},{"size":441,"image":6377},{"width":443,"height":444},{"sys":6379,"fields":6382},{"id":6380,"createdAt":6381},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":6383,"slug":6384,"articleIntro":6383,"category":6385},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[6386],{"metadata":6387,"sys":6390,"fields":6397},{"tags":6388,"concepts":6389},[],[],{"space":6391,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6393,"publishedVersion":395,"revision":62,"contentType":6395,"locale":29},{"sys":6392},{"type":12,"linkType":13,"id":14},{"sys":6394},{"id":21,"type":12,"linkType":22},{"sys":6396},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6398,"metaTitle":405,"metaDescription":406,"mainTitle":6399,"subtitle":424,"heroImage":6414,"ctaButton":447,"ctaLink":448},[404],{"data":6400,"content":6401,"nodeType":74},{},[6402,6408],{"data":6403,"content":6404,"nodeType":78},{},[6405],{"data":6406,"marks":6407,"value":416,"nodeType":82},{},[],{"data":6409,"content":6410,"nodeType":87},{},[6411],{"data":6412,"marks":6413,"value":423,"nodeType":82},{},[],{"metadata":6415,"sys":6418,"fields":6423},{"tags":6416,"concepts":6417},[],[],{"space":6419,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6421,"publishedVersion":62,"revision":44,"locale":29},{"sys":6420},{"type":12,"linkType":13,"id":14},{"sys":6422},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6424},{"url":439,"details":6425,"fileName":445,"contentType":446},{"size":441,"image":6426},{"width":443,"height":444},{"sys":6428,"fields":6431},{"id":6429,"createdAt":6430},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":6432,"slug":6433,"articleIntro":6432,"category":6434},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[6435],{"metadata":6436,"sys":6439,"fields":6446},{"tags":6437,"concepts":6438},[],[],{"space":6440,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6442,"publishedVersion":395,"revision":62,"contentType":6444,"locale":29},{"sys":6441},{"type":12,"linkType":13,"id":14},{"sys":6443},{"id":21,"type":12,"linkType":22},{"sys":6445},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6447,"metaTitle":405,"metaDescription":406,"mainTitle":6448,"subtitle":424,"heroImage":6463,"ctaButton":447,"ctaLink":448},[404],{"data":6449,"content":6450,"nodeType":74},{},[6451,6457],{"data":6452,"content":6453,"nodeType":78},{},[6454],{"data":6455,"marks":6456,"value":416,"nodeType":82},{},[],{"data":6458,"content":6459,"nodeType":87},{},[6460],{"data":6461,"marks":6462,"value":423,"nodeType":82},{},[],{"metadata":6464,"sys":6467,"fields":6472},{"tags":6465,"concepts":6466},[],[],{"space":6468,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6470,"publishedVersion":62,"revision":44,"locale":29},{"sys":6469},{"type":12,"linkType":13,"id":14},{"sys":6471},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6473},{"url":439,"details":6474,"fileName":445,"contentType":446},{"size":441,"image":6475},{"width":443,"height":444},{"sys":6477,"fields":6480},{"id":6478,"createdAt":6479},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":6481,"slug":6482,"articleIntro":6481,"category":6483},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[6484],{"metadata":6485,"sys":6488,"fields":6495},{"tags":6486,"concepts":6487},[],[],{"space":6489,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6491,"publishedVersion":395,"revision":62,"contentType":6493,"locale":29},{"sys":6490},{"type":12,"linkType":13,"id":14},{"sys":6492},{"id":21,"type":12,"linkType":22},{"sys":6494},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6496,"metaTitle":405,"metaDescription":406,"mainTitle":6497,"subtitle":424,"heroImage":6512,"ctaButton":447,"ctaLink":448},[404],{"data":6498,"content":6499,"nodeType":74},{},[6500,6506],{"data":6501,"content":6502,"nodeType":78},{},[6503],{"data":6504,"marks":6505,"value":416,"nodeType":82},{},[],{"data":6507,"content":6508,"nodeType":87},{},[6509],{"data":6510,"marks":6511,"value":423,"nodeType":82},{},[],{"metadata":6513,"sys":6516,"fields":6521},{"tags":6514,"concepts":6515},[],[],{"space":6517,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6519,"publishedVersion":62,"revision":44,"locale":29},{"sys":6518},{"type":12,"linkType":13,"id":14},{"sys":6520},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6522},{"url":439,"details":6523,"fileName":445,"contentType":446},{"size":441,"image":6524},{"width":443,"height":444},{"sys":6526,"fields":6529},{"id":6527,"createdAt":6528},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":6530,"slug":6531,"articleIntro":-1,"category":6532},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[6533],{"metadata":6534,"sys":6537,"fields":6544},{"tags":6535,"concepts":6536},[],[],{"space":6538,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6540,"publishedVersion":395,"revision":62,"contentType":6542,"locale":29},{"sys":6539},{"type":12,"linkType":13,"id":14},{"sys":6541},{"id":21,"type":12,"linkType":22},{"sys":6543},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6545,"metaTitle":405,"metaDescription":406,"mainTitle":6546,"subtitle":424,"heroImage":6561,"ctaButton":447,"ctaLink":448},[404],{"data":6547,"content":6548,"nodeType":74},{},[6549,6555],{"data":6550,"content":6551,"nodeType":78},{},[6552],{"data":6553,"marks":6554,"value":416,"nodeType":82},{},[],{"data":6556,"content":6557,"nodeType":87},{},[6558],{"data":6559,"marks":6560,"value":423,"nodeType":82},{},[],{"metadata":6562,"sys":6565,"fields":6570},{"tags":6563,"concepts":6564},[],[],{"space":6566,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6568,"publishedVersion":62,"revision":44,"locale":29},{"sys":6567},{"type":12,"linkType":13,"id":14},{"sys":6569},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6571},{"url":439,"details":6572,"fileName":445,"contentType":446},{"size":441,"image":6573},{"width":443,"height":444},{"sys":6575,"fields":6578},{"id":6576,"createdAt":6577},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":6579,"slug":6580,"articleIntro":-1,"category":6581},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[6582],{"metadata":6583,"sys":6586,"fields":6593},{"tags":6584,"concepts":6585},[],[],{"space":6587,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6589,"publishedVersion":395,"revision":62,"contentType":6591,"locale":29},{"sys":6588},{"type":12,"linkType":13,"id":14},{"sys":6590},{"id":21,"type":12,"linkType":22},{"sys":6592},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6594,"metaTitle":405,"metaDescription":406,"mainTitle":6595,"subtitle":424,"heroImage":6610,"ctaButton":447,"ctaLink":448},[404],{"data":6596,"content":6597,"nodeType":74},{},[6598,6604],{"data":6599,"content":6600,"nodeType":78},{},[6601],{"data":6602,"marks":6603,"value":416,"nodeType":82},{},[],{"data":6605,"content":6606,"nodeType":87},{},[6607],{"data":6608,"marks":6609,"value":423,"nodeType":82},{},[],{"metadata":6611,"sys":6614,"fields":6619},{"tags":6612,"concepts":6613},[],[],{"space":6615,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6617,"publishedVersion":62,"revision":44,"locale":29},{"sys":6616},{"type":12,"linkType":13,"id":14},{"sys":6618},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6620},{"url":439,"details":6621,"fileName":445,"contentType":446},{"size":441,"image":6622},{"width":443,"height":444},{"sys":6624,"fields":6627},{"id":6625,"createdAt":6626},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":6628,"slug":6629,"articleIntro":6628,"category":6630},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[6631],{"metadata":6632,"sys":6635,"fields":6642},{"tags":6633,"concepts":6634},[],[],{"space":6636,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6638,"publishedVersion":395,"revision":62,"contentType":6640,"locale":29},{"sys":6637},{"type":12,"linkType":13,"id":14},{"sys":6639},{"id":21,"type":12,"linkType":22},{"sys":6641},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6643,"metaTitle":405,"metaDescription":406,"mainTitle":6644,"subtitle":424,"heroImage":6659,"ctaButton":447,"ctaLink":448},[404],{"data":6645,"content":6646,"nodeType":74},{},[6647,6653],{"data":6648,"content":6649,"nodeType":78},{},[6650],{"data":6651,"marks":6652,"value":416,"nodeType":82},{},[],{"data":6654,"content":6655,"nodeType":87},{},[6656],{"data":6657,"marks":6658,"value":423,"nodeType":82},{},[],{"metadata":6660,"sys":6663,"fields":6668},{"tags":6661,"concepts":6662},[],[],{"space":6664,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6666,"publishedVersion":62,"revision":44,"locale":29},{"sys":6665},{"type":12,"linkType":13,"id":14},{"sys":6667},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6669},{"url":439,"details":6670,"fileName":445,"contentType":446},{"size":441,"image":6671},{"width":443,"height":444},{"sys":6673,"fields":6676},{"id":6674,"createdAt":6675},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":6677,"slug":6678,"articleIntro":6677,"category":6679},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[6680],{"metadata":6681,"sys":6684,"fields":6691},{"tags":6682,"concepts":6683},[],[],{"space":6685,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6687,"publishedVersion":395,"revision":62,"contentType":6689,"locale":29},{"sys":6686},{"type":12,"linkType":13,"id":14},{"sys":6688},{"id":21,"type":12,"linkType":22},{"sys":6690},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6692,"metaTitle":405,"metaDescription":406,"mainTitle":6693,"subtitle":424,"heroImage":6708,"ctaButton":447,"ctaLink":448},[404],{"data":6694,"content":6695,"nodeType":74},{},[6696,6702],{"data":6697,"content":6698,"nodeType":78},{},[6699],{"data":6700,"marks":6701,"value":416,"nodeType":82},{},[],{"data":6703,"content":6704,"nodeType":87},{},[6705],{"data":6706,"marks":6707,"value":423,"nodeType":82},{},[],{"metadata":6709,"sys":6712,"fields":6717},{"tags":6710,"concepts":6711},[],[],{"space":6713,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6715,"publishedVersion":62,"revision":44,"locale":29},{"sys":6714},{"type":12,"linkType":13,"id":14},{"sys":6716},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6718},{"url":439,"details":6719,"fileName":445,"contentType":446},{"size":441,"image":6720},{"width":443,"height":444},{"sys":6722,"fields":6725},{"id":6723,"createdAt":6724},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":6726,"slug":6727,"articleIntro":-1,"category":6728},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[6729],{"metadata":6730,"sys":6733,"fields":6740},{"tags":6731,"concepts":6732},[],[],{"space":6734,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6736,"publishedVersion":395,"revision":62,"contentType":6738,"locale":29},{"sys":6735},{"type":12,"linkType":13,"id":14},{"sys":6737},{"id":21,"type":12,"linkType":22},{"sys":6739},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6741,"metaTitle":405,"metaDescription":406,"mainTitle":6742,"subtitle":424,"heroImage":6757,"ctaButton":447,"ctaLink":448},[404],{"data":6743,"content":6744,"nodeType":74},{},[6745,6751],{"data":6746,"content":6747,"nodeType":78},{},[6748],{"data":6749,"marks":6750,"value":416,"nodeType":82},{},[],{"data":6752,"content":6753,"nodeType":87},{},[6754],{"data":6755,"marks":6756,"value":423,"nodeType":82},{},[],{"metadata":6758,"sys":6761,"fields":6766},{"tags":6759,"concepts":6760},[],[],{"space":6762,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6764,"publishedVersion":62,"revision":44,"locale":29},{"sys":6763},{"type":12,"linkType":13,"id":14},{"sys":6765},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6767},{"url":439,"details":6768,"fileName":445,"contentType":446},{"size":441,"image":6769},{"width":443,"height":444},{"sys":6771,"fields":6774},{"id":6772,"createdAt":6773},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":6775,"slug":6776,"articleIntro":6775,"category":6777},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[6778],{"metadata":6779,"sys":6782,"fields":6789},{"tags":6780,"concepts":6781},[],[],{"space":6783,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6785,"publishedVersion":395,"revision":62,"contentType":6787,"locale":29},{"sys":6784},{"type":12,"linkType":13,"id":14},{"sys":6786},{"id":21,"type":12,"linkType":22},{"sys":6788},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6790,"metaTitle":405,"metaDescription":406,"mainTitle":6791,"subtitle":424,"heroImage":6806,"ctaButton":447,"ctaLink":448},[404],{"data":6792,"content":6793,"nodeType":74},{},[6794,6800],{"data":6795,"content":6796,"nodeType":78},{},[6797],{"data":6798,"marks":6799,"value":416,"nodeType":82},{},[],{"data":6801,"content":6802,"nodeType":87},{},[6803],{"data":6804,"marks":6805,"value":423,"nodeType":82},{},[],{"metadata":6807,"sys":6810,"fields":6815},{"tags":6808,"concepts":6809},[],[],{"space":6811,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6813,"publishedVersion":62,"revision":44,"locale":29},{"sys":6812},{"type":12,"linkType":13,"id":14},{"sys":6814},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6816},{"url":439,"details":6817,"fileName":445,"contentType":446},{"size":441,"image":6818},{"width":443,"height":444},{"sys":6820,"fields":6823},{"id":6821,"createdAt":6822},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":6824,"slug":6825,"articleIntro":6824,"category":6826},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[6827],{"metadata":6828,"sys":6831,"fields":6838},{"tags":6829,"concepts":6830},[],[],{"space":6832,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6834,"publishedVersion":395,"revision":62,"contentType":6836,"locale":29},{"sys":6833},{"type":12,"linkType":13,"id":14},{"sys":6835},{"id":21,"type":12,"linkType":22},{"sys":6837},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6839,"metaTitle":405,"metaDescription":406,"mainTitle":6840,"subtitle":424,"heroImage":6855,"ctaButton":447,"ctaLink":448},[404],{"data":6841,"content":6842,"nodeType":74},{},[6843,6849],{"data":6844,"content":6845,"nodeType":78},{},[6846],{"data":6847,"marks":6848,"value":416,"nodeType":82},{},[],{"data":6850,"content":6851,"nodeType":87},{},[6852],{"data":6853,"marks":6854,"value":423,"nodeType":82},{},[],{"metadata":6856,"sys":6859,"fields":6864},{"tags":6857,"concepts":6858},[],[],{"space":6860,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6862,"publishedVersion":62,"revision":44,"locale":29},{"sys":6861},{"type":12,"linkType":13,"id":14},{"sys":6863},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6865},{"url":439,"details":6866,"fileName":445,"contentType":446},{"size":441,"image":6867},{"width":443,"height":444},{"sys":6869,"fields":6872},{"id":6870,"createdAt":6871},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":6873,"slug":6874,"articleIntro":6873,"category":6875},"Compte 213 - Constructions","compte-213-constructions",[6876],{"metadata":6877,"sys":6880,"fields":6887},{"tags":6878,"concepts":6879},[],[],{"space":6881,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6883,"publishedVersion":395,"revision":62,"contentType":6885,"locale":29},{"sys":6882},{"type":12,"linkType":13,"id":14},{"sys":6884},{"id":21,"type":12,"linkType":22},{"sys":6886},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6888,"metaTitle":405,"metaDescription":406,"mainTitle":6889,"subtitle":424,"heroImage":6904,"ctaButton":447,"ctaLink":448},[404],{"data":6890,"content":6891,"nodeType":74},{},[6892,6898],{"data":6893,"content":6894,"nodeType":78},{},[6895],{"data":6896,"marks":6897,"value":416,"nodeType":82},{},[],{"data":6899,"content":6900,"nodeType":87},{},[6901],{"data":6902,"marks":6903,"value":423,"nodeType":82},{},[],{"metadata":6905,"sys":6908,"fields":6913},{"tags":6906,"concepts":6907},[],[],{"space":6909,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6911,"publishedVersion":62,"revision":44,"locale":29},{"sys":6910},{"type":12,"linkType":13,"id":14},{"sys":6912},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6914},{"url":439,"details":6915,"fileName":445,"contentType":446},{"size":441,"image":6916},{"width":443,"height":444},{"sys":6918,"fields":6921},{"id":6919,"createdAt":6920},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":6922,"slug":6923,"articleIntro":6922,"category":6924},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[6925],{"metadata":6926,"sys":6929,"fields":6936},{"tags":6927,"concepts":6928},[],[],{"space":6930,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6932,"publishedVersion":395,"revision":62,"contentType":6934,"locale":29},{"sys":6931},{"type":12,"linkType":13,"id":14},{"sys":6933},{"id":21,"type":12,"linkType":22},{"sys":6935},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6937,"metaTitle":405,"metaDescription":406,"mainTitle":6938,"subtitle":424,"heroImage":6953,"ctaButton":447,"ctaLink":448},[404],{"data":6939,"content":6940,"nodeType":74},{},[6941,6947],{"data":6942,"content":6943,"nodeType":78},{},[6944],{"data":6945,"marks":6946,"value":416,"nodeType":82},{},[],{"data":6948,"content":6949,"nodeType":87},{},[6950],{"data":6951,"marks":6952,"value":423,"nodeType":82},{},[],{"metadata":6954,"sys":6957,"fields":6962},{"tags":6955,"concepts":6956},[],[],{"space":6958,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6960,"publishedVersion":62,"revision":44,"locale":29},{"sys":6959},{"type":12,"linkType":13,"id":14},{"sys":6961},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6963},{"url":439,"details":6964,"fileName":445,"contentType":446},{"size":441,"image":6965},{"width":443,"height":444},{"sys":6967,"fields":6970},{"id":6968,"createdAt":6969},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":6971,"slug":6972,"articleIntro":6973,"category":6974},"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.",[6975],{"metadata":6976,"sys":6979,"fields":6986},{"tags":6977,"concepts":6978},[],[],{"space":6980,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6982,"publishedVersion":395,"revision":62,"contentType":6984,"locale":29},{"sys":6981},{"type":12,"linkType":13,"id":14},{"sys":6983},{"id":21,"type":12,"linkType":22},{"sys":6985},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6987,"metaTitle":405,"metaDescription":406,"mainTitle":6988,"subtitle":424,"heroImage":7003,"ctaButton":447,"ctaLink":448},[404],{"data":6989,"content":6990,"nodeType":74},{},[6991,6997],{"data":6992,"content":6993,"nodeType":78},{},[6994],{"data":6995,"marks":6996,"value":416,"nodeType":82},{},[],{"data":6998,"content":6999,"nodeType":87},{},[7000],{"data":7001,"marks":7002,"value":423,"nodeType":82},{},[],{"metadata":7004,"sys":7007,"fields":7012},{"tags":7005,"concepts":7006},[],[],{"space":7008,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7010,"publishedVersion":62,"revision":44,"locale":29},{"sys":7009},{"type":12,"linkType":13,"id":14},{"sys":7011},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7013},{"url":439,"details":7014,"fileName":445,"contentType":446},{"size":441,"image":7015},{"width":443,"height":444},{"sys":7017,"fields":7020},{"id":7018,"createdAt":7019},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":7021,"slug":7022,"articleIntro":7021,"category":7023},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[7024],{"metadata":7025,"sys":7028,"fields":7035},{"tags":7026,"concepts":7027},[],[],{"space":7029,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7031,"publishedVersion":395,"revision":62,"contentType":7033,"locale":29},{"sys":7030},{"type":12,"linkType":13,"id":14},{"sys":7032},{"id":21,"type":12,"linkType":22},{"sys":7034},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7036,"metaTitle":405,"metaDescription":406,"mainTitle":7037,"subtitle":424,"heroImage":7052,"ctaButton":447,"ctaLink":448},[404],{"data":7038,"content":7039,"nodeType":74},{},[7040,7046],{"data":7041,"content":7042,"nodeType":78},{},[7043],{"data":7044,"marks":7045,"value":416,"nodeType":82},{},[],{"data":7047,"content":7048,"nodeType":87},{},[7049],{"data":7050,"marks":7051,"value":423,"nodeType":82},{},[],{"metadata":7053,"sys":7056,"fields":7061},{"tags":7054,"concepts":7055},[],[],{"space":7057,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7059,"publishedVersion":62,"revision":44,"locale":29},{"sys":7058},{"type":12,"linkType":13,"id":14},{"sys":7060},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7062},{"url":439,"details":7063,"fileName":445,"contentType":446},{"size":441,"image":7064},{"width":443,"height":444},{"sys":7066,"fields":7069},{"id":7067,"createdAt":7068},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":7070,"slug":7071,"articleIntro":7070,"category":7072},"472 - Comptes d'attente","compte-472-comptes-d-attente",[7073],{"metadata":7074,"sys":7077,"fields":7084},{"tags":7075,"concepts":7076},[],[],{"space":7078,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7080,"publishedVersion":395,"revision":62,"contentType":7082,"locale":29},{"sys":7079},{"type":12,"linkType":13,"id":14},{"sys":7081},{"id":21,"type":12,"linkType":22},{"sys":7083},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7085,"metaTitle":405,"metaDescription":406,"mainTitle":7086,"subtitle":424,"heroImage":7101,"ctaButton":447,"ctaLink":448},[404],{"data":7087,"content":7088,"nodeType":74},{},[7089,7095],{"data":7090,"content":7091,"nodeType":78},{},[7092],{"data":7093,"marks":7094,"value":416,"nodeType":82},{},[],{"data":7096,"content":7097,"nodeType":87},{},[7098],{"data":7099,"marks":7100,"value":423,"nodeType":82},{},[],{"metadata":7102,"sys":7105,"fields":7110},{"tags":7103,"concepts":7104},[],[],{"space":7106,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7108,"publishedVersion":62,"revision":44,"locale":29},{"sys":7107},{"type":12,"linkType":13,"id":14},{"sys":7109},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7111},{"url":439,"details":7112,"fileName":445,"contentType":446},{"size":441,"image":7113},{"width":443,"height":444},{"sys":7115,"fields":7118},{"id":7116,"createdAt":7117},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":7119,"slug":7120,"articleIntro":-1,"category":7121},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[7122],{"metadata":7123,"sys":7126,"fields":7133},{"tags":7124,"concepts":7125},[],[],{"space":7127,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7129,"publishedVersion":395,"revision":62,"contentType":7131,"locale":29},{"sys":7128},{"type":12,"linkType":13,"id":14},{"sys":7130},{"id":21,"type":12,"linkType":22},{"sys":7132},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7134,"metaTitle":405,"metaDescription":406,"mainTitle":7135,"subtitle":424,"heroImage":7150,"ctaButton":447,"ctaLink":448},[404],{"data":7136,"content":7137,"nodeType":74},{},[7138,7144],{"data":7139,"content":7140,"nodeType":78},{},[7141],{"data":7142,"marks":7143,"value":416,"nodeType":82},{},[],{"data":7145,"content":7146,"nodeType":87},{},[7147],{"data":7148,"marks":7149,"value":423,"nodeType":82},{},[],{"metadata":7151,"sys":7154,"fields":7159},{"tags":7152,"concepts":7153},[],[],{"space":7155,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7157,"publishedVersion":62,"revision":44,"locale":29},{"sys":7156},{"type":12,"linkType":13,"id":14},{"sys":7158},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7160},{"url":439,"details":7161,"fileName":445,"contentType":446},{"size":441,"image":7162},{"width":443,"height":444},{"sys":7164,"fields":7167},{"id":7165,"createdAt":7166},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":7168,"slug":7169,"articleIntro":7168,"category":7170},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[7171],{"metadata":7172,"sys":7175,"fields":7182},{"tags":7173,"concepts":7174},[],[],{"space":7176,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7178,"publishedVersion":395,"revision":62,"contentType":7180,"locale":29},{"sys":7177},{"type":12,"linkType":13,"id":14},{"sys":7179},{"id":21,"type":12,"linkType":22},{"sys":7181},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7183,"metaTitle":405,"metaDescription":406,"mainTitle":7184,"subtitle":424,"heroImage":7199,"ctaButton":447,"ctaLink":448},[404],{"data":7185,"content":7186,"nodeType":74},{},[7187,7193],{"data":7188,"content":7189,"nodeType":78},{},[7190],{"data":7191,"marks":7192,"value":416,"nodeType":82},{},[],{"data":7194,"content":7195,"nodeType":87},{},[7196],{"data":7197,"marks":7198,"value":423,"nodeType":82},{},[],{"metadata":7200,"sys":7203,"fields":7208},{"tags":7201,"concepts":7202},[],[],{"space":7204,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7206,"publishedVersion":62,"revision":44,"locale":29},{"sys":7205},{"type":12,"linkType":13,"id":14},{"sys":7207},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7209},{"url":439,"details":7210,"fileName":445,"contentType":446},{"size":441,"image":7211},{"width":443,"height":444},{"sys":7213,"fields":7216},{"id":7214,"createdAt":7215},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":7217,"slug":7218,"articleIntro":7217,"category":7219},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[7220],{"metadata":7221,"sys":7224,"fields":7231},{"tags":7222,"concepts":7223},[],[],{"space":7225,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7227,"publishedVersion":395,"revision":62,"contentType":7229,"locale":29},{"sys":7226},{"type":12,"linkType":13,"id":14},{"sys":7228},{"id":21,"type":12,"linkType":22},{"sys":7230},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7232,"metaTitle":405,"metaDescription":406,"mainTitle":7233,"subtitle":424,"heroImage":7248,"ctaButton":447,"ctaLink":448},[404],{"data":7234,"content":7235,"nodeType":74},{},[7236,7242],{"data":7237,"content":7238,"nodeType":78},{},[7239],{"data":7240,"marks":7241,"value":416,"nodeType":82},{},[],{"data":7243,"content":7244,"nodeType":87},{},[7245],{"data":7246,"marks":7247,"value":423,"nodeType":82},{},[],{"metadata":7249,"sys":7252,"fields":7257},{"tags":7250,"concepts":7251},[],[],{"space":7253,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7255,"publishedVersion":62,"revision":44,"locale":29},{"sys":7254},{"type":12,"linkType":13,"id":14},{"sys":7256},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7258},{"url":439,"details":7259,"fileName":445,"contentType":446},{"size":441,"image":7260},{"width":443,"height":444},{"sys":7262,"fields":7265},{"id":7263,"createdAt":7264},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":7266,"slug":7267,"articleIntro":7266,"category":7268},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[7269],{"metadata":7270,"sys":7273,"fields":7280},{"tags":7271,"concepts":7272},[],[],{"space":7274,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7276,"publishedVersion":395,"revision":62,"contentType":7278,"locale":29},{"sys":7275},{"type":12,"linkType":13,"id":14},{"sys":7277},{"id":21,"type":12,"linkType":22},{"sys":7279},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7281,"metaTitle":405,"metaDescription":406,"mainTitle":7282,"subtitle":424,"heroImage":7297,"ctaButton":447,"ctaLink":448},[404],{"data":7283,"content":7284,"nodeType":74},{},[7285,7291],{"data":7286,"content":7287,"nodeType":78},{},[7288],{"data":7289,"marks":7290,"value":416,"nodeType":82},{},[],{"data":7292,"content":7293,"nodeType":87},{},[7294],{"data":7295,"marks":7296,"value":423,"nodeType":82},{},[],{"metadata":7298,"sys":7301,"fields":7306},{"tags":7299,"concepts":7300},[],[],{"space":7302,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7304,"publishedVersion":62,"revision":44,"locale":29},{"sys":7303},{"type":12,"linkType":13,"id":14},{"sys":7305},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7307},{"url":439,"details":7308,"fileName":445,"contentType":446},{"size":441,"image":7309},{"width":443,"height":444},{"sys":7311,"fields":7314},{"id":7312,"createdAt":7313},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":7315,"slug":7316,"articleIntro":7315,"category":7317},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[7318],{"metadata":7319,"sys":7322,"fields":7329},{"tags":7320,"concepts":7321},[],[],{"space":7323,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7325,"publishedVersion":395,"revision":62,"contentType":7327,"locale":29},{"sys":7324},{"type":12,"linkType":13,"id":14},{"sys":7326},{"id":21,"type":12,"linkType":22},{"sys":7328},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7330,"metaTitle":405,"metaDescription":406,"mainTitle":7331,"subtitle":424,"heroImage":7346,"ctaButton":447,"ctaLink":448},[404],{"data":7332,"content":7333,"nodeType":74},{},[7334,7340],{"data":7335,"content":7336,"nodeType":78},{},[7337],{"data":7338,"marks":7339,"value":416,"nodeType":82},{},[],{"data":7341,"content":7342,"nodeType":87},{},[7343],{"data":7344,"marks":7345,"value":423,"nodeType":82},{},[],{"metadata":7347,"sys":7350,"fields":7355},{"tags":7348,"concepts":7349},[],[],{"space":7351,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7353,"publishedVersion":62,"revision":44,"locale":29},{"sys":7352},{"type":12,"linkType":13,"id":14},{"sys":7354},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7356},{"url":439,"details":7357,"fileName":445,"contentType":446},{"size":441,"image":7358},{"width":443,"height":444},{"sys":7360,"fields":7363},{"id":7361,"createdAt":7362},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":7364,"slug":7365,"articleIntro":-1,"category":7366},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[7367],{"metadata":7368,"sys":7371,"fields":7378},{"tags":7369,"concepts":7370},[],[],{"space":7372,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7374,"publishedVersion":395,"revision":62,"contentType":7376,"locale":29},{"sys":7373},{"type":12,"linkType":13,"id":14},{"sys":7375},{"id":21,"type":12,"linkType":22},{"sys":7377},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7379,"metaTitle":405,"metaDescription":406,"mainTitle":7380,"subtitle":424,"heroImage":7395,"ctaButton":447,"ctaLink":448},[404],{"data":7381,"content":7382,"nodeType":74},{},[7383,7389],{"data":7384,"content":7385,"nodeType":78},{},[7386],{"data":7387,"marks":7388,"value":416,"nodeType":82},{},[],{"data":7390,"content":7391,"nodeType":87},{},[7392],{"data":7393,"marks":7394,"value":423,"nodeType":82},{},[],{"metadata":7396,"sys":7399,"fields":7404},{"tags":7397,"concepts":7398},[],[],{"space":7400,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7402,"publishedVersion":62,"revision":44,"locale":29},{"sys":7401},{"type":12,"linkType":13,"id":14},{"sys":7403},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7405},{"url":439,"details":7406,"fileName":445,"contentType":446},{"size":441,"image":7407},{"width":443,"height":444},{"sys":7409,"fields":7412},{"id":7410,"createdAt":7411},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":7413,"slug":7414,"articleIntro":7413,"category":7415},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[7416],{"metadata":7417,"sys":7420,"fields":7427},{"tags":7418,"concepts":7419},[],[],{"space":7421,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7423,"publishedVersion":395,"revision":62,"contentType":7425,"locale":29},{"sys":7422},{"type":12,"linkType":13,"id":14},{"sys":7424},{"id":21,"type":12,"linkType":22},{"sys":7426},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7428,"metaTitle":405,"metaDescription":406,"mainTitle":7429,"subtitle":424,"heroImage":7444,"ctaButton":447,"ctaLink":448},[404],{"data":7430,"content":7431,"nodeType":74},{},[7432,7438],{"data":7433,"content":7434,"nodeType":78},{},[7435],{"data":7436,"marks":7437,"value":416,"nodeType":82},{},[],{"data":7439,"content":7440,"nodeType":87},{},[7441],{"data":7442,"marks":7443,"value":423,"nodeType":82},{},[],{"metadata":7445,"sys":7448,"fields":7453},{"tags":7446,"concepts":7447},[],[],{"space":7449,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7451,"publishedVersion":62,"revision":44,"locale":29},{"sys":7450},{"type":12,"linkType":13,"id":14},{"sys":7452},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7454},{"url":439,"details":7455,"fileName":445,"contentType":446},{"size":441,"image":7456},{"width":443,"height":444},{"sys":7458,"fields":7461},{"id":7459,"createdAt":7460},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":7462,"slug":7463,"articleIntro":7462,"category":7464},"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",[7465],{"metadata":7466,"sys":7469,"fields":7476},{"tags":7467,"concepts":7468},[],[],{"space":7470,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7472,"publishedVersion":395,"revision":62,"contentType":7474,"locale":29},{"sys":7471},{"type":12,"linkType":13,"id":14},{"sys":7473},{"id":21,"type":12,"linkType":22},{"sys":7475},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7477,"metaTitle":405,"metaDescription":406,"mainTitle":7478,"subtitle":424,"heroImage":7493,"ctaButton":447,"ctaLink":448},[404],{"data":7479,"content":7480,"nodeType":74},{},[7481,7487],{"data":7482,"content":7483,"nodeType":78},{},[7484],{"data":7485,"marks":7486,"value":416,"nodeType":82},{},[],{"data":7488,"content":7489,"nodeType":87},{},[7490],{"data":7491,"marks":7492,"value":423,"nodeType":82},{},[],{"metadata":7494,"sys":7497,"fields":7502},{"tags":7495,"concepts":7496},[],[],{"space":7498,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7500,"publishedVersion":62,"revision":44,"locale":29},{"sys":7499},{"type":12,"linkType":13,"id":14},{"sys":7501},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7503},{"url":439,"details":7504,"fileName":445,"contentType":446},{"size":441,"image":7505},{"width":443,"height":444},{"sys":7507,"fields":7510},{"id":7508,"createdAt":7509},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":7511,"slug":7512,"articleIntro":7513,"category":7514},"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.",[7515],{"metadata":7516,"sys":7519,"fields":7526},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7522,"publishedVersion":395,"revision":62,"contentType":7524,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"sys":7525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7527,"metaTitle":405,"metaDescription":406,"mainTitle":7528,"subtitle":424,"heroImage":7543,"ctaButton":447,"ctaLink":448},[404],{"data":7529,"content":7530,"nodeType":74},{},[7531,7537],{"data":7532,"content":7533,"nodeType":78},{},[7534],{"data":7535,"marks":7536,"value":416,"nodeType":82},{},[],{"data":7538,"content":7539,"nodeType":87},{},[7540],{"data":7541,"marks":7542,"value":423,"nodeType":82},{},[],{"metadata":7544,"sys":7547,"fields":7552},{"tags":7545,"concepts":7546},[],[],{"space":7548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7550,"publishedVersion":62,"revision":44,"locale":29},{"sys":7549},{"type":12,"linkType":13,"id":14},{"sys":7551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7553},{"url":439,"details":7554,"fileName":445,"contentType":446},{"size":441,"image":7555},{"width":443,"height":444},{"sys":7557,"fields":7559},{"id":7558,"createdAt":3979},"3I5KJd4shZBebKbC7AQxh7",{"title":7560,"slug":7561,"articleIntro":7560,"category":7562},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[7563],{"metadata":7564,"sys":7567,"fields":7574},{"tags":7565,"concepts":7566},[],[],{"space":7568,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7570,"publishedVersion":395,"revision":62,"contentType":7572,"locale":29},{"sys":7569},{"type":12,"linkType":13,"id":14},{"sys":7571},{"id":21,"type":12,"linkType":22},{"sys":7573},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7575,"metaTitle":405,"metaDescription":406,"mainTitle":7576,"subtitle":424,"heroImage":7591,"ctaButton":447,"ctaLink":448},[404],{"data":7577,"content":7578,"nodeType":74},{},[7579,7585],{"data":7580,"content":7581,"nodeType":78},{},[7582],{"data":7583,"marks":7584,"value":416,"nodeType":82},{},[],{"data":7586,"content":7587,"nodeType":87},{},[7588],{"data":7589,"marks":7590,"value":423,"nodeType":82},{},[],{"metadata":7592,"sys":7595,"fields":7600},{"tags":7593,"concepts":7594},[],[],{"space":7596,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7598,"publishedVersion":62,"revision":44,"locale":29},{"sys":7597},{"type":12,"linkType":13,"id":14},{"sys":7599},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7601},{"url":439,"details":7602,"fileName":445,"contentType":446},{"size":441,"image":7603},{"width":443,"height":444},{"sys":7605,"fields":7608},{"id":7606,"createdAt":7607},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":7609,"slug":7610,"articleIntro":7609,"category":7611},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[7612],{"metadata":7613,"sys":7616,"fields":7623},{"tags":7614,"concepts":7615},[],[],{"space":7617,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7619,"publishedVersion":395,"revision":62,"contentType":7621,"locale":29},{"sys":7618},{"type":12,"linkType":13,"id":14},{"sys":7620},{"id":21,"type":12,"linkType":22},{"sys":7622},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7624,"metaTitle":405,"metaDescription":406,"mainTitle":7625,"subtitle":424,"heroImage":7640,"ctaButton":447,"ctaLink":448},[404],{"data":7626,"content":7627,"nodeType":74},{},[7628,7634],{"data":7629,"content":7630,"nodeType":78},{},[7631],{"data":7632,"marks":7633,"value":416,"nodeType":82},{},[],{"data":7635,"content":7636,"nodeType":87},{},[7637],{"data":7638,"marks":7639,"value":423,"nodeType":82},{},[],{"metadata":7641,"sys":7644,"fields":7649},{"tags":7642,"concepts":7643},[],[],{"space":7645,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7647,"publishedVersion":62,"revision":44,"locale":29},{"sys":7646},{"type":12,"linkType":13,"id":14},{"sys":7648},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7650},{"url":439,"details":7651,"fileName":445,"contentType":446},{"size":441,"image":7652},{"width":443,"height":444},{"sys":7654,"fields":7657},{"id":7655,"createdAt":7656},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":7658,"slug":7659,"articleIntro":7658,"category":7660},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[7661],{"metadata":7662,"sys":7665,"fields":7672},{"tags":7663,"concepts":7664},[],[],{"space":7666,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7668,"publishedVersion":395,"revision":62,"contentType":7670,"locale":29},{"sys":7667},{"type":12,"linkType":13,"id":14},{"sys":7669},{"id":21,"type":12,"linkType":22},{"sys":7671},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7673,"metaTitle":405,"metaDescription":406,"mainTitle":7674,"subtitle":424,"heroImage":7689,"ctaButton":447,"ctaLink":448},[404],{"data":7675,"content":7676,"nodeType":74},{},[7677,7683],{"data":7678,"content":7679,"nodeType":78},{},[7680],{"data":7681,"marks":7682,"value":416,"nodeType":82},{},[],{"data":7684,"content":7685,"nodeType":87},{},[7686],{"data":7687,"marks":7688,"value":423,"nodeType":82},{},[],{"metadata":7690,"sys":7693,"fields":7698},{"tags":7691,"concepts":7692},[],[],{"space":7694,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7696,"publishedVersion":62,"revision":44,"locale":29},{"sys":7695},{"type":12,"linkType":13,"id":14},{"sys":7697},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7699},{"url":439,"details":7700,"fileName":445,"contentType":446},{"size":441,"image":7701},{"width":443,"height":444},{"sys":7703,"fields":7706},{"id":7704,"createdAt":7705},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":7707,"slug":7708,"articleIntro":7707,"category":7709},"6358 - Autres droits","compte-6358-autres-droits",[7710],{"metadata":7711,"sys":7714,"fields":7721},{"tags":7712,"concepts":7713},[],[],{"space":7715,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7717,"publishedVersion":395,"revision":62,"contentType":7719,"locale":29},{"sys":7716},{"type":12,"linkType":13,"id":14},{"sys":7718},{"id":21,"type":12,"linkType":22},{"sys":7720},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7722,"metaTitle":405,"metaDescription":406,"mainTitle":7723,"subtitle":424,"heroImage":7738,"ctaButton":447,"ctaLink":448},[404],{"data":7724,"content":7725,"nodeType":74},{},[7726,7732],{"data":7727,"content":7728,"nodeType":78},{},[7729],{"data":7730,"marks":7731,"value":416,"nodeType":82},{},[],{"data":7733,"content":7734,"nodeType":87},{},[7735],{"data":7736,"marks":7737,"value":423,"nodeType":82},{},[],{"metadata":7739,"sys":7742,"fields":7747},{"tags":7740,"concepts":7741},[],[],{"space":7743,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7745,"publishedVersion":62,"revision":44,"locale":29},{"sys":7744},{"type":12,"linkType":13,"id":14},{"sys":7746},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7748},{"url":439,"details":7749,"fileName":445,"contentType":446},{"size":441,"image":7750},{"width":443,"height":444},{"sys":7752,"fields":7755},{"id":7753,"createdAt":7754},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":7756,"slug":7757,"articleIntro":7756,"category":7758},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[7759],{"metadata":7760,"sys":7763,"fields":7770},{"tags":7761,"concepts":7762},[],[],{"space":7764,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7766,"publishedVersion":395,"revision":62,"contentType":7768,"locale":29},{"sys":7765},{"type":12,"linkType":13,"id":14},{"sys":7767},{"id":21,"type":12,"linkType":22},{"sys":7769},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7771,"metaTitle":405,"metaDescription":406,"mainTitle":7772,"subtitle":424,"heroImage":7787,"ctaButton":447,"ctaLink":448},[404],{"data":7773,"content":7774,"nodeType":74},{},[7775,7781],{"data":7776,"content":7777,"nodeType":78},{},[7778],{"data":7779,"marks":7780,"value":416,"nodeType":82},{},[],{"data":7782,"content":7783,"nodeType":87},{},[7784],{"data":7785,"marks":7786,"value":423,"nodeType":82},{},[],{"metadata":7788,"sys":7791,"fields":7796},{"tags":7789,"concepts":7790},[],[],{"space":7792,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7794,"publishedVersion":62,"revision":44,"locale":29},{"sys":7793},{"type":12,"linkType":13,"id":14},{"sys":7795},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7797},{"url":439,"details":7798,"fileName":445,"contentType":446},{"size":441,"image":7799},{"width":443,"height":444},{"sys":7801,"fields":7804},{"id":7802,"createdAt":7803},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":7805,"slug":7806,"articleIntro":7805,"category":7807},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[7808],{"metadata":7809,"sys":7812,"fields":7819},{"tags":7810,"concepts":7811},[],[],{"space":7813,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7815,"publishedVersion":395,"revision":62,"contentType":7817,"locale":29},{"sys":7814},{"type":12,"linkType":13,"id":14},{"sys":7816},{"id":21,"type":12,"linkType":22},{"sys":7818},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7820,"metaTitle":405,"metaDescription":406,"mainTitle":7821,"subtitle":424,"heroImage":7836,"ctaButton":447,"ctaLink":448},[404],{"data":7822,"content":7823,"nodeType":74},{},[7824,7830],{"data":7825,"content":7826,"nodeType":78},{},[7827],{"data":7828,"marks":7829,"value":416,"nodeType":82},{},[],{"data":7831,"content":7832,"nodeType":87},{},[7833],{"data":7834,"marks":7835,"value":423,"nodeType":82},{},[],{"metadata":7837,"sys":7840,"fields":7845},{"tags":7838,"concepts":7839},[],[],{"space":7841,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7843,"publishedVersion":62,"revision":44,"locale":29},{"sys":7842},{"type":12,"linkType":13,"id":14},{"sys":7844},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7846},{"url":439,"details":7847,"fileName":445,"contentType":446},{"size":441,"image":7848},{"width":443,"height":444},{"sys":7850,"fields":7853},{"id":7851,"createdAt":7852},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":7854,"slug":7855,"articleIntro":7854,"category":7856},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[7857],{"metadata":7858,"sys":7861,"fields":7868},{"tags":7859,"concepts":7860},[],[],{"space":7862,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7864,"publishedVersion":395,"revision":62,"contentType":7866,"locale":29},{"sys":7863},{"type":12,"linkType":13,"id":14},{"sys":7865},{"id":21,"type":12,"linkType":22},{"sys":7867},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7869,"metaTitle":405,"metaDescription":406,"mainTitle":7870,"subtitle":424,"heroImage":7885,"ctaButton":447,"ctaLink":448},[404],{"data":7871,"content":7872,"nodeType":74},{},[7873,7879],{"data":7874,"content":7875,"nodeType":78},{},[7876],{"data":7877,"marks":7878,"value":416,"nodeType":82},{},[],{"data":7880,"content":7881,"nodeType":87},{},[7882],{"data":7883,"marks":7884,"value":423,"nodeType":82},{},[],{"metadata":7886,"sys":7889,"fields":7894},{"tags":7887,"concepts":7888},[],[],{"space":7890,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7892,"publishedVersion":62,"revision":44,"locale":29},{"sys":7891},{"type":12,"linkType":13,"id":14},{"sys":7893},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7895},{"url":439,"details":7896,"fileName":445,"contentType":446},{"size":441,"image":7897},{"width":443,"height":444},{"sys":7899,"fields":7902},{"id":7900,"createdAt":7901},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":7903,"slug":7904,"articleIntro":7903,"category":7905},"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",[7906],{"metadata":7907,"sys":7910,"fields":7917},{"tags":7908,"concepts":7909},[],[],{"space":7911,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7913,"publishedVersion":395,"revision":62,"contentType":7915,"locale":29},{"sys":7912},{"type":12,"linkType":13,"id":14},{"sys":7914},{"id":21,"type":12,"linkType":22},{"sys":7916},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7918,"metaTitle":405,"metaDescription":406,"mainTitle":7919,"subtitle":424,"heroImage":7934,"ctaButton":447,"ctaLink":448},[404],{"data":7920,"content":7921,"nodeType":74},{},[7922,7928],{"data":7923,"content":7924,"nodeType":78},{},[7925],{"data":7926,"marks":7927,"value":416,"nodeType":82},{},[],{"data":7929,"content":7930,"nodeType":87},{},[7931],{"data":7932,"marks":7933,"value":423,"nodeType":82},{},[],{"metadata":7935,"sys":7938,"fields":7943},{"tags":7936,"concepts":7937},[],[],{"space":7939,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7941,"publishedVersion":62,"revision":44,"locale":29},{"sys":7940},{"type":12,"linkType":13,"id":14},{"sys":7942},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7944},{"url":439,"details":7945,"fileName":445,"contentType":446},{"size":441,"image":7946},{"width":443,"height":444},{"sys":7948,"fields":7951},{"id":7949,"createdAt":7950},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":7952,"slug":7953,"articleIntro":7952,"category":7954},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[7955],{"metadata":7956,"sys":7959,"fields":7966},{"tags":7957,"concepts":7958},[],[],{"space":7960,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7962,"publishedVersion":395,"revision":62,"contentType":7964,"locale":29},{"sys":7961},{"type":12,"linkType":13,"id":14},{"sys":7963},{"id":21,"type":12,"linkType":22},{"sys":7965},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7967,"metaTitle":405,"metaDescription":406,"mainTitle":7968,"subtitle":424,"heroImage":7983,"ctaButton":447,"ctaLink":448},[404],{"data":7969,"content":7970,"nodeType":74},{},[7971,7977],{"data":7972,"content":7973,"nodeType":78},{},[7974],{"data":7975,"marks":7976,"value":416,"nodeType":82},{},[],{"data":7978,"content":7979,"nodeType":87},{},[7980],{"data":7981,"marks":7982,"value":423,"nodeType":82},{},[],{"metadata":7984,"sys":7987,"fields":7992},{"tags":7985,"concepts":7986},[],[],{"space":7988,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7990,"publishedVersion":62,"revision":44,"locale":29},{"sys":7989},{"type":12,"linkType":13,"id":14},{"sys":7991},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7993},{"url":439,"details":7994,"fileName":445,"contentType":446},{"size":441,"image":7995},{"width":443,"height":444},{"sys":7997,"fields":8000},{"id":7998,"createdAt":7999},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":8001,"slug":8002,"articleIntro":8001,"category":8003},"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",[8004],{"metadata":8005,"sys":8008,"fields":8015},{"tags":8006,"concepts":8007},[],[],{"space":8009,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8011,"publishedVersion":395,"revision":62,"contentType":8013,"locale":29},{"sys":8010},{"type":12,"linkType":13,"id":14},{"sys":8012},{"id":21,"type":12,"linkType":22},{"sys":8014},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8016,"metaTitle":405,"metaDescription":406,"mainTitle":8017,"subtitle":424,"heroImage":8032,"ctaButton":447,"ctaLink":448},[404],{"data":8018,"content":8019,"nodeType":74},{},[8020,8026],{"data":8021,"content":8022,"nodeType":78},{},[8023],{"data":8024,"marks":8025,"value":416,"nodeType":82},{},[],{"data":8027,"content":8028,"nodeType":87},{},[8029],{"data":8030,"marks":8031,"value":423,"nodeType":82},{},[],{"metadata":8033,"sys":8036,"fields":8041},{"tags":8034,"concepts":8035},[],[],{"space":8037,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8039,"publishedVersion":62,"revision":44,"locale":29},{"sys":8038},{"type":12,"linkType":13,"id":14},{"sys":8040},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8042},{"url":439,"details":8043,"fileName":445,"contentType":446},{"size":441,"image":8044},{"width":443,"height":444},{"sys":8046,"fields":8049},{"id":8047,"createdAt":8048},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":8050,"slug":8051,"articleIntro":8050,"category":8052},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[8053],{"metadata":8054,"sys":8057,"fields":8064},{"tags":8055,"concepts":8056},[],[],{"space":8058,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8060,"publishedVersion":395,"revision":62,"contentType":8062,"locale":29},{"sys":8059},{"type":12,"linkType":13,"id":14},{"sys":8061},{"id":21,"type":12,"linkType":22},{"sys":8063},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8065,"metaTitle":405,"metaDescription":406,"mainTitle":8066,"subtitle":424,"heroImage":8081,"ctaButton":447,"ctaLink":448},[404],{"data":8067,"content":8068,"nodeType":74},{},[8069,8075],{"data":8070,"content":8071,"nodeType":78},{},[8072],{"data":8073,"marks":8074,"value":416,"nodeType":82},{},[],{"data":8076,"content":8077,"nodeType":87},{},[8078],{"data":8079,"marks":8080,"value":423,"nodeType":82},{},[],{"metadata":8082,"sys":8085,"fields":8090},{"tags":8083,"concepts":8084},[],[],{"space":8086,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8088,"publishedVersion":62,"revision":44,"locale":29},{"sys":8087},{"type":12,"linkType":13,"id":14},{"sys":8089},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8091},{"url":439,"details":8092,"fileName":445,"contentType":446},{"size":441,"image":8093},{"width":443,"height":444},{"sys":8095,"fields":8098},{"id":8096,"createdAt":8097},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":8099,"slug":8100,"articleIntro":8099,"category":8101},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[8102],{"metadata":8103,"sys":8106,"fields":8113},{"tags":8104,"concepts":8105},[],[],{"space":8107,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8109,"publishedVersion":395,"revision":62,"contentType":8111,"locale":29},{"sys":8108},{"type":12,"linkType":13,"id":14},{"sys":8110},{"id":21,"type":12,"linkType":22},{"sys":8112},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8114,"metaTitle":405,"metaDescription":406,"mainTitle":8115,"subtitle":424,"heroImage":8130,"ctaButton":447,"ctaLink":448},[404],{"data":8116,"content":8117,"nodeType":74},{},[8118,8124],{"data":8119,"content":8120,"nodeType":78},{},[8121],{"data":8122,"marks":8123,"value":416,"nodeType":82},{},[],{"data":8125,"content":8126,"nodeType":87},{},[8127],{"data":8128,"marks":8129,"value":423,"nodeType":82},{},[],{"metadata":8131,"sys":8134,"fields":8139},{"tags":8132,"concepts":8133},[],[],{"space":8135,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8137,"publishedVersion":62,"revision":44,"locale":29},{"sys":8136},{"type":12,"linkType":13,"id":14},{"sys":8138},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8140},{"url":439,"details":8141,"fileName":445,"contentType":446},{"size":441,"image":8142},{"width":443,"height":444},{"sys":8144,"fields":8147},{"id":8145,"createdAt":8146},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8148,"slug":8149,"articleIntro":8150,"category":8151},"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.",[8152],{"metadata":8153,"sys":8156,"fields":8163},{"tags":8154,"concepts":8155},[],[],{"space":8157,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8159,"publishedVersion":395,"revision":62,"contentType":8161,"locale":29},{"sys":8158},{"type":12,"linkType":13,"id":14},{"sys":8160},{"id":21,"type":12,"linkType":22},{"sys":8162},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8164,"metaTitle":405,"metaDescription":406,"mainTitle":8165,"subtitle":424,"heroImage":8180,"ctaButton":447,"ctaLink":448},[404],{"data":8166,"content":8167,"nodeType":74},{},[8168,8174],{"data":8169,"content":8170,"nodeType":78},{},[8171],{"data":8172,"marks":8173,"value":416,"nodeType":82},{},[],{"data":8175,"content":8176,"nodeType":87},{},[8177],{"data":8178,"marks":8179,"value":423,"nodeType":82},{},[],{"metadata":8181,"sys":8184,"fields":8189},{"tags":8182,"concepts":8183},[],[],{"space":8185,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8187,"publishedVersion":62,"revision":44,"locale":29},{"sys":8186},{"type":12,"linkType":13,"id":14},{"sys":8188},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8190},{"url":439,"details":8191,"fileName":445,"contentType":446},{"size":441,"image":8192},{"width":443,"height":444},{"sys":8194,"fields":8197},{"id":8195,"createdAt":8196},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8198,"slug":8199,"articleIntro":8198,"category":8200},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8201],{"metadata":8202,"sys":8205,"fields":8212},{"tags":8203,"concepts":8204},[],[],{"space":8206,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8208,"publishedVersion":395,"revision":62,"contentType":8210,"locale":29},{"sys":8207},{"type":12,"linkType":13,"id":14},{"sys":8209},{"id":21,"type":12,"linkType":22},{"sys":8211},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8213,"metaTitle":405,"metaDescription":406,"mainTitle":8214,"subtitle":424,"heroImage":8229,"ctaButton":447,"ctaLink":448},[404],{"data":8215,"content":8216,"nodeType":74},{},[8217,8223],{"data":8218,"content":8219,"nodeType":78},{},[8220],{"data":8221,"marks":8222,"value":416,"nodeType":82},{},[],{"data":8224,"content":8225,"nodeType":87},{},[8226],{"data":8227,"marks":8228,"value":423,"nodeType":82},{},[],{"metadata":8230,"sys":8233,"fields":8238},{"tags":8231,"concepts":8232},[],[],{"space":8234,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8236,"publishedVersion":62,"revision":44,"locale":29},{"sys":8235},{"type":12,"linkType":13,"id":14},{"sys":8237},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8239},{"url":439,"details":8240,"fileName":445,"contentType":446},{"size":441,"image":8241},{"width":443,"height":444},{"sys":8243,"fields":8246},{"id":8244,"createdAt":8245},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":8247,"slug":8248,"articleIntro":-1,"category":8249},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[8250],{"metadata":8251,"sys":8254,"fields":8261},{"tags":8252,"concepts":8253},[],[],{"space":8255,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8257,"publishedVersion":395,"revision":62,"contentType":8259,"locale":29},{"sys":8256},{"type":12,"linkType":13,"id":14},{"sys":8258},{"id":21,"type":12,"linkType":22},{"sys":8260},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8262,"metaTitle":405,"metaDescription":406,"mainTitle":8263,"subtitle":424,"heroImage":8278,"ctaButton":447,"ctaLink":448},[404],{"data":8264,"content":8265,"nodeType":74},{},[8266,8272],{"data":8267,"content":8268,"nodeType":78},{},[8269],{"data":8270,"marks":8271,"value":416,"nodeType":82},{},[],{"data":8273,"content":8274,"nodeType":87},{},[8275],{"data":8276,"marks":8277,"value":423,"nodeType":82},{},[],{"metadata":8279,"sys":8282,"fields":8287},{"tags":8280,"concepts":8281},[],[],{"space":8283,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8285,"publishedVersion":62,"revision":44,"locale":29},{"sys":8284},{"type":12,"linkType":13,"id":14},{"sys":8286},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8288},{"url":439,"details":8289,"fileName":445,"contentType":446},{"size":441,"image":8290},{"width":443,"height":444},{"sys":8292,"fields":8295},{"id":8293,"createdAt":8294},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":8296,"slug":8297,"articleIntro":-1,"category":8298},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[8299],{"metadata":8300,"sys":8303,"fields":8310},{"tags":8301,"concepts":8302},[],[],{"space":8304,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8306,"publishedVersion":395,"revision":62,"contentType":8308,"locale":29},{"sys":8305},{"type":12,"linkType":13,"id":14},{"sys":8307},{"id":21,"type":12,"linkType":22},{"sys":8309},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8311,"metaTitle":405,"metaDescription":406,"mainTitle":8312,"subtitle":424,"heroImage":8327,"ctaButton":447,"ctaLink":448},[404],{"data":8313,"content":8314,"nodeType":74},{},[8315,8321],{"data":8316,"content":8317,"nodeType":78},{},[8318],{"data":8319,"marks":8320,"value":416,"nodeType":82},{},[],{"data":8322,"content":8323,"nodeType":87},{},[8324],{"data":8325,"marks":8326,"value":423,"nodeType":82},{},[],{"metadata":8328,"sys":8331,"fields":8336},{"tags":8329,"concepts":8330},[],[],{"space":8332,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8334,"publishedVersion":62,"revision":44,"locale":29},{"sys":8333},{"type":12,"linkType":13,"id":14},{"sys":8335},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8337},{"url":439,"details":8338,"fileName":445,"contentType":446},{"size":441,"image":8339},{"width":443,"height":444},{"sys":8341,"fields":8344},{"id":8342,"createdAt":8343},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":8345,"slug":8346,"articleIntro":8345,"category":8347},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[8348],{"metadata":8349,"sys":8352,"fields":8359},{"tags":8350,"concepts":8351},[],[],{"space":8353,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8355,"publishedVersion":395,"revision":62,"contentType":8357,"locale":29},{"sys":8354},{"type":12,"linkType":13,"id":14},{"sys":8356},{"id":21,"type":12,"linkType":22},{"sys":8358},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8360,"metaTitle":405,"metaDescription":406,"mainTitle":8361,"subtitle":424,"heroImage":8376,"ctaButton":447,"ctaLink":448},[404],{"data":8362,"content":8363,"nodeType":74},{},[8364,8370],{"data":8365,"content":8366,"nodeType":78},{},[8367],{"data":8368,"marks":8369,"value":416,"nodeType":82},{},[],{"data":8371,"content":8372,"nodeType":87},{},[8373],{"data":8374,"marks":8375,"value":423,"nodeType":82},{},[],{"metadata":8377,"sys":8380,"fields":8385},{"tags":8378,"concepts":8379},[],[],{"space":8381,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8383,"publishedVersion":62,"revision":44,"locale":29},{"sys":8382},{"type":12,"linkType":13,"id":14},{"sys":8384},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8386},{"url":439,"details":8387,"fileName":445,"contentType":446},{"size":441,"image":8388},{"width":443,"height":444},{"sys":8390,"fields":8393},{"id":8391,"createdAt":8392},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":8394,"slug":8395,"articleIntro":8394,"category":8396},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[8397],{"metadata":8398,"sys":8401,"fields":8408},{"tags":8399,"concepts":8400},[],[],{"space":8402,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8404,"publishedVersion":395,"revision":62,"contentType":8406,"locale":29},{"sys":8403},{"type":12,"linkType":13,"id":14},{"sys":8405},{"id":21,"type":12,"linkType":22},{"sys":8407},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8409,"metaTitle":405,"metaDescription":406,"mainTitle":8410,"subtitle":424,"heroImage":8425,"ctaButton":447,"ctaLink":448},[404],{"data":8411,"content":8412,"nodeType":74},{},[8413,8419],{"data":8414,"content":8415,"nodeType":78},{},[8416],{"data":8417,"marks":8418,"value":416,"nodeType":82},{},[],{"data":8420,"content":8421,"nodeType":87},{},[8422],{"data":8423,"marks":8424,"value":423,"nodeType":82},{},[],{"metadata":8426,"sys":8429,"fields":8434},{"tags":8427,"concepts":8428},[],[],{"space":8430,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8432,"publishedVersion":62,"revision":44,"locale":29},{"sys":8431},{"type":12,"linkType":13,"id":14},{"sys":8433},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8435},{"url":439,"details":8436,"fileName":445,"contentType":446},{"size":441,"image":8437},{"width":443,"height":444},{"sys":8439,"fields":8442},{"id":8440,"createdAt":8441},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":8443,"slug":8444,"articleIntro":-1,"category":8445},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[8446],{"metadata":8447,"sys":8450,"fields":8457},{"tags":8448,"concepts":8449},[],[],{"space":8451,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8453,"publishedVersion":395,"revision":62,"contentType":8455,"locale":29},{"sys":8452},{"type":12,"linkType":13,"id":14},{"sys":8454},{"id":21,"type":12,"linkType":22},{"sys":8456},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8458,"metaTitle":405,"metaDescription":406,"mainTitle":8459,"subtitle":424,"heroImage":8474,"ctaButton":447,"ctaLink":448},[404],{"data":8460,"content":8461,"nodeType":74},{},[8462,8468],{"data":8463,"content":8464,"nodeType":78},{},[8465],{"data":8466,"marks":8467,"value":416,"nodeType":82},{},[],{"data":8469,"content":8470,"nodeType":87},{},[8471],{"data":8472,"marks":8473,"value":423,"nodeType":82},{},[],{"metadata":8475,"sys":8478,"fields":8483},{"tags":8476,"concepts":8477},[],[],{"space":8479,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8481,"publishedVersion":62,"revision":44,"locale":29},{"sys":8480},{"type":12,"linkType":13,"id":14},{"sys":8482},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8484},{"url":439,"details":8485,"fileName":445,"contentType":446},{"size":441,"image":8486},{"width":443,"height":444},{"sys":8488,"fields":8491},{"id":8489,"createdAt":8490},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":8492,"slug":8493,"articleIntro":-1,"category":8494},"Compte 704 - Travaux","compte-704---travaux",[8495],{"metadata":8496,"sys":8499,"fields":8506},{"tags":8497,"concepts":8498},[],[],{"space":8500,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8502,"publishedVersion":395,"revision":62,"contentType":8504,"locale":29},{"sys":8501},{"type":12,"linkType":13,"id":14},{"sys":8503},{"id":21,"type":12,"linkType":22},{"sys":8505},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8507,"metaTitle":405,"metaDescription":406,"mainTitle":8508,"subtitle":424,"heroImage":8523,"ctaButton":447,"ctaLink":448},[404],{"data":8509,"content":8510,"nodeType":74},{},[8511,8517],{"data":8512,"content":8513,"nodeType":78},{},[8514],{"data":8515,"marks":8516,"value":416,"nodeType":82},{},[],{"data":8518,"content":8519,"nodeType":87},{},[8520],{"data":8521,"marks":8522,"value":423,"nodeType":82},{},[],{"metadata":8524,"sys":8527,"fields":8532},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8530,"publishedVersion":62,"revision":44,"locale":29},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8533},{"url":439,"details":8534,"fileName":445,"contentType":446},{"size":441,"image":8535},{"width":443,"height":444},{"sys":8537,"fields":8540},{"id":8538,"createdAt":8539},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":8541,"slug":8542,"articleIntro":8541,"category":8543},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[8544],{"metadata":8545,"sys":8548,"fields":8555},{"tags":8546,"concepts":8547},[],[],{"space":8549,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8551,"publishedVersion":395,"revision":62,"contentType":8553,"locale":29},{"sys":8550},{"type":12,"linkType":13,"id":14},{"sys":8552},{"id":21,"type":12,"linkType":22},{"sys":8554},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8556,"metaTitle":405,"metaDescription":406,"mainTitle":8557,"subtitle":424,"heroImage":8572,"ctaButton":447,"ctaLink":448},[404],{"data":8558,"content":8559,"nodeType":74},{},[8560,8566],{"data":8561,"content":8562,"nodeType":78},{},[8563],{"data":8564,"marks":8565,"value":416,"nodeType":82},{},[],{"data":8567,"content":8568,"nodeType":87},{},[8569],{"data":8570,"marks":8571,"value":423,"nodeType":82},{},[],{"metadata":8573,"sys":8576,"fields":8581},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8579,"publishedVersion":62,"revision":44,"locale":29},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8582},{"url":439,"details":8583,"fileName":445,"contentType":446},{"size":441,"image":8584},{"width":443,"height":444},{"sys":8586,"fields":8589},{"id":8587,"createdAt":8588},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":8590,"slug":8591,"articleIntro":8590,"category":8592},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[8593],{"metadata":8594,"sys":8597,"fields":8604},{"tags":8595,"concepts":8596},[],[],{"space":8598,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8600,"publishedVersion":395,"revision":62,"contentType":8602,"locale":29},{"sys":8599},{"type":12,"linkType":13,"id":14},{"sys":8601},{"id":21,"type":12,"linkType":22},{"sys":8603},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8605,"metaTitle":405,"metaDescription":406,"mainTitle":8606,"subtitle":424,"heroImage":8621,"ctaButton":447,"ctaLink":448},[404],{"data":8607,"content":8608,"nodeType":74},{},[8609,8615],{"data":8610,"content":8611,"nodeType":78},{},[8612],{"data":8613,"marks":8614,"value":416,"nodeType":82},{},[],{"data":8616,"content":8617,"nodeType":87},{},[8618],{"data":8619,"marks":8620,"value":423,"nodeType":82},{},[],{"metadata":8622,"sys":8625,"fields":8630},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8628,"publishedVersion":62,"revision":44,"locale":29},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8631},{"url":439,"details":8632,"fileName":445,"contentType":446},{"size":441,"image":8633},{"width":443,"height":444},{"sys":8635,"fields":8638},{"id":8636,"createdAt":8637},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":8639,"slug":8640,"articleIntro":8639,"category":8641},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[8642],{"metadata":8643,"sys":8646,"fields":8653},{"tags":8644,"concepts":8645},[],[],{"space":8647,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8649,"publishedVersion":395,"revision":62,"contentType":8651,"locale":29},{"sys":8648},{"type":12,"linkType":13,"id":14},{"sys":8650},{"id":21,"type":12,"linkType":22},{"sys":8652},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8654,"metaTitle":405,"metaDescription":406,"mainTitle":8655,"subtitle":424,"heroImage":8670,"ctaButton":447,"ctaLink":448},[404],{"data":8656,"content":8657,"nodeType":74},{},[8658,8664],{"data":8659,"content":8660,"nodeType":78},{},[8661],{"data":8662,"marks":8663,"value":416,"nodeType":82},{},[],{"data":8665,"content":8666,"nodeType":87},{},[8667],{"data":8668,"marks":8669,"value":423,"nodeType":82},{},[],{"metadata":8671,"sys":8674,"fields":8679},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8677,"publishedVersion":62,"revision":44,"locale":29},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8680},{"url":439,"details":8681,"fileName":445,"contentType":446},{"size":441,"image":8682},{"width":443,"height":444},{"sys":8684,"fields":8687},{"id":8685,"createdAt":8686},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":8688,"slug":8689,"articleIntro":-1,"category":8690},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[8691],{"metadata":8692,"sys":8695,"fields":8702},{"tags":8693,"concepts":8694},[],[],{"space":8696,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8698,"publishedVersion":395,"revision":62,"contentType":8700,"locale":29},{"sys":8697},{"type":12,"linkType":13,"id":14},{"sys":8699},{"id":21,"type":12,"linkType":22},{"sys":8701},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8703,"metaTitle":405,"metaDescription":406,"mainTitle":8704,"subtitle":424,"heroImage":8719,"ctaButton":447,"ctaLink":448},[404],{"data":8705,"content":8706,"nodeType":74},{},[8707,8713],{"data":8708,"content":8709,"nodeType":78},{},[8710],{"data":8711,"marks":8712,"value":416,"nodeType":82},{},[],{"data":8714,"content":8715,"nodeType":87},{},[8716],{"data":8717,"marks":8718,"value":423,"nodeType":82},{},[],{"metadata":8720,"sys":8723,"fields":8728},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8726,"publishedVersion":62,"revision":44,"locale":29},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8729},{"url":439,"details":8730,"fileName":445,"contentType":446},{"size":441,"image":8731},{"width":443,"height":444},{"sys":8733,"fields":8736},{"id":8734,"createdAt":8735},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":8737,"slug":8738,"articleIntro":8737,"category":8739},"Compte 451 - Groupe","compte-451-groupe",[8740],{"metadata":8741,"sys":8744,"fields":8751},{"tags":8742,"concepts":8743},[],[],{"space":8745,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8747,"publishedVersion":395,"revision":62,"contentType":8749,"locale":29},{"sys":8746},{"type":12,"linkType":13,"id":14},{"sys":8748},{"id":21,"type":12,"linkType":22},{"sys":8750},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8752,"metaTitle":405,"metaDescription":406,"mainTitle":8753,"subtitle":424,"heroImage":8768,"ctaButton":447,"ctaLink":448},[404],{"data":8754,"content":8755,"nodeType":74},{},[8756,8762],{"data":8757,"content":8758,"nodeType":78},{},[8759],{"data":8760,"marks":8761,"value":416,"nodeType":82},{},[],{"data":8763,"content":8764,"nodeType":87},{},[8765],{"data":8766,"marks":8767,"value":423,"nodeType":82},{},[],{"metadata":8769,"sys":8772,"fields":8777},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8775,"publishedVersion":62,"revision":44,"locale":29},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8778},{"url":439,"details":8779,"fileName":445,"contentType":446},{"size":441,"image":8780},{"width":443,"height":444},{"sys":8782,"fields":8785},{"id":8783,"createdAt":8784},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":8786,"slug":8787,"articleIntro":8786,"category":8788},"2313 - Constructions","compte-2313-constructions",[8789],{"metadata":8790,"sys":8793,"fields":8800},{"tags":8791,"concepts":8792},[],[],{"space":8794,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8796,"publishedVersion":395,"revision":62,"contentType":8798,"locale":29},{"sys":8795},{"type":12,"linkType":13,"id":14},{"sys":8797},{"id":21,"type":12,"linkType":22},{"sys":8799},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8801,"metaTitle":405,"metaDescription":406,"mainTitle":8802,"subtitle":424,"heroImage":8817,"ctaButton":447,"ctaLink":448},[404],{"data":8803,"content":8804,"nodeType":74},{},[8805,8811],{"data":8806,"content":8807,"nodeType":78},{},[8808],{"data":8809,"marks":8810,"value":416,"nodeType":82},{},[],{"data":8812,"content":8813,"nodeType":87},{},[8814],{"data":8815,"marks":8816,"value":423,"nodeType":82},{},[],{"metadata":8818,"sys":8821,"fields":8826},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8824,"publishedVersion":62,"revision":44,"locale":29},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8827},{"url":439,"details":8828,"fileName":445,"contentType":446},{"size":441,"image":8829},{"width":443,"height":444},{"sys":8831,"fields":8834},{"id":8832,"createdAt":8833},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":8835,"slug":8836,"articleIntro":-1,"category":8837},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[8838],{"metadata":8839,"sys":8842,"fields":8849},{"tags":8840,"concepts":8841},[],[],{"space":8843,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8845,"publishedVersion":395,"revision":62,"contentType":8847,"locale":29},{"sys":8844},{"type":12,"linkType":13,"id":14},{"sys":8846},{"id":21,"type":12,"linkType":22},{"sys":8848},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8850,"metaTitle":405,"metaDescription":406,"mainTitle":8851,"subtitle":424,"heroImage":8866,"ctaButton":447,"ctaLink":448},[404],{"data":8852,"content":8853,"nodeType":74},{},[8854,8860],{"data":8855,"content":8856,"nodeType":78},{},[8857],{"data":8858,"marks":8859,"value":416,"nodeType":82},{},[],{"data":8861,"content":8862,"nodeType":87},{},[8863],{"data":8864,"marks":8865,"value":423,"nodeType":82},{},[],{"metadata":8867,"sys":8870,"fields":8875},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8873,"publishedVersion":62,"revision":44,"locale":29},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8876},{"url":439,"details":8877,"fileName":445,"contentType":446},{"size":441,"image":8878},{"width":443,"height":444},{"sys":8880,"fields":8883},{"id":8881,"createdAt":8882},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":8884,"slug":8885,"articleIntro":8884,"category":8886},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[8887],{"metadata":8888,"sys":8891,"fields":8898},{"tags":8889,"concepts":8890},[],[],{"space":8892,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8894,"publishedVersion":395,"revision":62,"contentType":8896,"locale":29},{"sys":8893},{"type":12,"linkType":13,"id":14},{"sys":8895},{"id":21,"type":12,"linkType":22},{"sys":8897},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8899,"metaTitle":405,"metaDescription":406,"mainTitle":8900,"subtitle":424,"heroImage":8915,"ctaButton":447,"ctaLink":448},[404],{"data":8901,"content":8902,"nodeType":74},{},[8903,8909],{"data":8904,"content":8905,"nodeType":78},{},[8906],{"data":8907,"marks":8908,"value":416,"nodeType":82},{},[],{"data":8910,"content":8911,"nodeType":87},{},[8912],{"data":8913,"marks":8914,"value":423,"nodeType":82},{},[],{"metadata":8916,"sys":8919,"fields":8924},{"tags":8917,"concepts":8918},[],[],{"space":8920,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8922,"publishedVersion":62,"revision":44,"locale":29},{"sys":8921},{"type":12,"linkType":13,"id":14},{"sys":8923},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8925},{"url":439,"details":8926,"fileName":445,"contentType":446},{"size":441,"image":8927},{"width":443,"height":444},{"sys":8929,"fields":8932},{"id":8930,"createdAt":8931},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":8933,"slug":8934,"articleIntro":8933,"category":8935},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[8936],{"metadata":8937,"sys":8940,"fields":8947},{"tags":8938,"concepts":8939},[],[],{"space":8941,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8943,"publishedVersion":395,"revision":62,"contentType":8945,"locale":29},{"sys":8942},{"type":12,"linkType":13,"id":14},{"sys":8944},{"id":21,"type":12,"linkType":22},{"sys":8946},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8948,"metaTitle":405,"metaDescription":406,"mainTitle":8949,"subtitle":424,"heroImage":8964,"ctaButton":447,"ctaLink":448},[404],{"data":8950,"content":8951,"nodeType":74},{},[8952,8958],{"data":8953,"content":8954,"nodeType":78},{},[8955],{"data":8956,"marks":8957,"value":416,"nodeType":82},{},[],{"data":8959,"content":8960,"nodeType":87},{},[8961],{"data":8962,"marks":8963,"value":423,"nodeType":82},{},[],{"metadata":8965,"sys":8968,"fields":8973},{"tags":8966,"concepts":8967},[],[],{"space":8969,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8971,"publishedVersion":62,"revision":44,"locale":29},{"sys":8970},{"type":12,"linkType":13,"id":14},{"sys":8972},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8974},{"url":439,"details":8975,"fileName":445,"contentType":446},{"size":441,"image":8976},{"width":443,"height":444},{"sys":8978,"fields":8981},{"id":8979,"createdAt":8980},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":8982,"slug":8983,"articleIntro":-1,"category":8984},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[8985],{"metadata":8986,"sys":8989,"fields":8996},{"tags":8987,"concepts":8988},[],[],{"space":8990,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8992,"publishedVersion":395,"revision":62,"contentType":8994,"locale":29},{"sys":8991},{"type":12,"linkType":13,"id":14},{"sys":8993},{"id":21,"type":12,"linkType":22},{"sys":8995},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8997,"metaTitle":405,"metaDescription":406,"mainTitle":8998,"subtitle":424,"heroImage":9013,"ctaButton":447,"ctaLink":448},[404],{"data":8999,"content":9000,"nodeType":74},{},[9001,9007],{"data":9002,"content":9003,"nodeType":78},{},[9004],{"data":9005,"marks":9006,"value":416,"nodeType":82},{},[],{"data":9008,"content":9009,"nodeType":87},{},[9010],{"data":9011,"marks":9012,"value":423,"nodeType":82},{},[],{"metadata":9014,"sys":9017,"fields":9022},{"tags":9015,"concepts":9016},[],[],{"space":9018,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9020,"publishedVersion":62,"revision":44,"locale":29},{"sys":9019},{"type":12,"linkType":13,"id":14},{"sys":9021},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9023},{"url":439,"details":9024,"fileName":445,"contentType":446},{"size":441,"image":9025},{"width":443,"height":444},{"sys":9027,"fields":9030},{"id":9028,"createdAt":9029},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":9031,"slug":9032,"articleIntro":9031,"category":9033},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[9034],{"metadata":9035,"sys":9038,"fields":9045},{"tags":9036,"concepts":9037},[],[],{"space":9039,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9041,"publishedVersion":395,"revision":62,"contentType":9043,"locale":29},{"sys":9040},{"type":12,"linkType":13,"id":14},{"sys":9042},{"id":21,"type":12,"linkType":22},{"sys":9044},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9046,"metaTitle":405,"metaDescription":406,"mainTitle":9047,"subtitle":424,"heroImage":9062,"ctaButton":447,"ctaLink":448},[404],{"data":9048,"content":9049,"nodeType":74},{},[9050,9056],{"data":9051,"content":9052,"nodeType":78},{},[9053],{"data":9054,"marks":9055,"value":416,"nodeType":82},{},[],{"data":9057,"content":9058,"nodeType":87},{},[9059],{"data":9060,"marks":9061,"value":423,"nodeType":82},{},[],{"metadata":9063,"sys":9066,"fields":9071},{"tags":9064,"concepts":9065},[],[],{"space":9067,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9069,"publishedVersion":62,"revision":44,"locale":29},{"sys":9068},{"type":12,"linkType":13,"id":14},{"sys":9070},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9072},{"url":439,"details":9073,"fileName":445,"contentType":446},{"size":441,"image":9074},{"width":443,"height":444},{"sys":9076,"fields":9079},{"id":9077,"createdAt":9078},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":9080,"slug":9081,"articleIntro":9080,"category":9082},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[9083],{"metadata":9084,"sys":9087,"fields":9094},{"tags":9085,"concepts":9086},[],[],{"space":9088,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9090,"publishedVersion":395,"revision":62,"contentType":9092,"locale":29},{"sys":9089},{"type":12,"linkType":13,"id":14},{"sys":9091},{"id":21,"type":12,"linkType":22},{"sys":9093},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9095,"metaTitle":405,"metaDescription":406,"mainTitle":9096,"subtitle":424,"heroImage":9111,"ctaButton":447,"ctaLink":448},[404],{"data":9097,"content":9098,"nodeType":74},{},[9099,9105],{"data":9100,"content":9101,"nodeType":78},{},[9102],{"data":9103,"marks":9104,"value":416,"nodeType":82},{},[],{"data":9106,"content":9107,"nodeType":87},{},[9108],{"data":9109,"marks":9110,"value":423,"nodeType":82},{},[],{"metadata":9112,"sys":9115,"fields":9120},{"tags":9113,"concepts":9114},[],[],{"space":9116,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9118,"publishedVersion":62,"revision":44,"locale":29},{"sys":9117},{"type":12,"linkType":13,"id":14},{"sys":9119},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9121},{"url":439,"details":9122,"fileName":445,"contentType":446},{"size":441,"image":9123},{"width":443,"height":444},{"sys":9125,"fields":9128},{"id":9126,"createdAt":9127},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":9129,"slug":9130,"articleIntro":-1,"category":9131},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[9132],{"metadata":9133,"sys":9136,"fields":9143},{"tags":9134,"concepts":9135},[],[],{"space":9137,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9139,"publishedVersion":395,"revision":62,"contentType":9141,"locale":29},{"sys":9138},{"type":12,"linkType":13,"id":14},{"sys":9140},{"id":21,"type":12,"linkType":22},{"sys":9142},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9144,"metaTitle":405,"metaDescription":406,"mainTitle":9145,"subtitle":424,"heroImage":9160,"ctaButton":447,"ctaLink":448},[404],{"data":9146,"content":9147,"nodeType":74},{},[9148,9154],{"data":9149,"content":9150,"nodeType":78},{},[9151],{"data":9152,"marks":9153,"value":416,"nodeType":82},{},[],{"data":9155,"content":9156,"nodeType":87},{},[9157],{"data":9158,"marks":9159,"value":423,"nodeType":82},{},[],{"metadata":9161,"sys":9164,"fields":9169},{"tags":9162,"concepts":9163},[],[],{"space":9165,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9167,"publishedVersion":62,"revision":44,"locale":29},{"sys":9166},{"type":12,"linkType":13,"id":14},{"sys":9168},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9170},{"url":439,"details":9171,"fileName":445,"contentType":446},{"size":441,"image":9172},{"width":443,"height":444},{"sys":9174,"fields":9177},{"id":9175,"createdAt":9176},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":9178,"slug":9179,"articleIntro":9178,"category":9180},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[9181],{"metadata":9182,"sys":9185,"fields":9192},{"tags":9183,"concepts":9184},[],[],{"space":9186,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9188,"publishedVersion":395,"revision":62,"contentType":9190,"locale":29},{"sys":9187},{"type":12,"linkType":13,"id":14},{"sys":9189},{"id":21,"type":12,"linkType":22},{"sys":9191},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9193,"metaTitle":405,"metaDescription":406,"mainTitle":9194,"subtitle":424,"heroImage":9209,"ctaButton":447,"ctaLink":448},[404],{"data":9195,"content":9196,"nodeType":74},{},[9197,9203],{"data":9198,"content":9199,"nodeType":78},{},[9200],{"data":9201,"marks":9202,"value":416,"nodeType":82},{},[],{"data":9204,"content":9205,"nodeType":87},{},[9206],{"data":9207,"marks":9208,"value":423,"nodeType":82},{},[],{"metadata":9210,"sys":9213,"fields":9218},{"tags":9211,"concepts":9212},[],[],{"space":9214,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9216,"publishedVersion":62,"revision":44,"locale":29},{"sys":9215},{"type":12,"linkType":13,"id":14},{"sys":9217},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9219},{"url":439,"details":9220,"fileName":445,"contentType":446},{"size":441,"image":9221},{"width":443,"height":444},{"sys":9223,"fields":9226},{"id":9224,"createdAt":9225},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":9227,"slug":9228,"articleIntro":-1,"category":9229},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[9230],{"metadata":9231,"sys":9234,"fields":9241},{"tags":9232,"concepts":9233},[],[],{"space":9235,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9237,"publishedVersion":395,"revision":62,"contentType":9239,"locale":29},{"sys":9236},{"type":12,"linkType":13,"id":14},{"sys":9238},{"id":21,"type":12,"linkType":22},{"sys":9240},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9242,"metaTitle":405,"metaDescription":406,"mainTitle":9243,"subtitle":424,"heroImage":9258,"ctaButton":447,"ctaLink":448},[404],{"data":9244,"content":9245,"nodeType":74},{},[9246,9252],{"data":9247,"content":9248,"nodeType":78},{},[9249],{"data":9250,"marks":9251,"value":416,"nodeType":82},{},[],{"data":9253,"content":9254,"nodeType":87},{},[9255],{"data":9256,"marks":9257,"value":423,"nodeType":82},{},[],{"metadata":9259,"sys":9262,"fields":9267},{"tags":9260,"concepts":9261},[],[],{"space":9263,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9265,"publishedVersion":62,"revision":44,"locale":29},{"sys":9264},{"type":12,"linkType":13,"id":14},{"sys":9266},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9268},{"url":439,"details":9269,"fileName":445,"contentType":446},{"size":441,"image":9270},{"width":443,"height":444},{"sys":9272,"fields":9275},{"id":9273,"createdAt":9274},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":9276,"slug":9277,"articleIntro":9276,"category":9278},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[9279],{"metadata":9280,"sys":9283,"fields":9290},{"tags":9281,"concepts":9282},[],[],{"space":9284,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9286,"publishedVersion":395,"revision":62,"contentType":9288,"locale":29},{"sys":9285},{"type":12,"linkType":13,"id":14},{"sys":9287},{"id":21,"type":12,"linkType":22},{"sys":9289},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9291,"metaTitle":405,"metaDescription":406,"mainTitle":9292,"subtitle":424,"heroImage":9307,"ctaButton":447,"ctaLink":448},[404],{"data":9293,"content":9294,"nodeType":74},{},[9295,9301],{"data":9296,"content":9297,"nodeType":78},{},[9298],{"data":9299,"marks":9300,"value":416,"nodeType":82},{},[],{"data":9302,"content":9303,"nodeType":87},{},[9304],{"data":9305,"marks":9306,"value":423,"nodeType":82},{},[],{"metadata":9308,"sys":9311,"fields":9316},{"tags":9309,"concepts":9310},[],[],{"space":9312,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9314,"publishedVersion":62,"revision":44,"locale":29},{"sys":9313},{"type":12,"linkType":13,"id":14},{"sys":9315},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9317},{"url":439,"details":9318,"fileName":445,"contentType":446},{"size":441,"image":9319},{"width":443,"height":444},{"sys":9321,"fields":9324},{"id":9322,"createdAt":9323},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":9325,"slug":9326,"articleIntro":9325,"category":9327},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[9328],{"metadata":9329,"sys":9332,"fields":9339},{"tags":9330,"concepts":9331},[],[],{"space":9333,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9335,"publishedVersion":395,"revision":62,"contentType":9337,"locale":29},{"sys":9334},{"type":12,"linkType":13,"id":14},{"sys":9336},{"id":21,"type":12,"linkType":22},{"sys":9338},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9340,"metaTitle":405,"metaDescription":406,"mainTitle":9341,"subtitle":424,"heroImage":9356,"ctaButton":447,"ctaLink":448},[404],{"data":9342,"content":9343,"nodeType":74},{},[9344,9350],{"data":9345,"content":9346,"nodeType":78},{},[9347],{"data":9348,"marks":9349,"value":416,"nodeType":82},{},[],{"data":9351,"content":9352,"nodeType":87},{},[9353],{"data":9354,"marks":9355,"value":423,"nodeType":82},{},[],{"metadata":9357,"sys":9360,"fields":9365},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9363,"publishedVersion":62,"revision":44,"locale":29},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9366},{"url":439,"details":9367,"fileName":445,"contentType":446},{"size":441,"image":9368},{"width":443,"height":444},{"sys":9370,"fields":9373},{"id":9371,"createdAt":9372},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":9374,"slug":9375,"articleIntro":-1,"category":9376},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[9377],{"metadata":9378,"sys":9381,"fields":9388},{"tags":9379,"concepts":9380},[],[],{"space":9382,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9384,"publishedVersion":395,"revision":62,"contentType":9386,"locale":29},{"sys":9383},{"type":12,"linkType":13,"id":14},{"sys":9385},{"id":21,"type":12,"linkType":22},{"sys":9387},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9389,"metaTitle":405,"metaDescription":406,"mainTitle":9390,"subtitle":424,"heroImage":9405,"ctaButton":447,"ctaLink":448},[404],{"data":9391,"content":9392,"nodeType":74},{},[9393,9399],{"data":9394,"content":9395,"nodeType":78},{},[9396],{"data":9397,"marks":9398,"value":416,"nodeType":82},{},[],{"data":9400,"content":9401,"nodeType":87},{},[9402],{"data":9403,"marks":9404,"value":423,"nodeType":82},{},[],{"metadata":9406,"sys":9409,"fields":9414},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9412,"publishedVersion":62,"revision":44,"locale":29},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9415},{"url":439,"details":9416,"fileName":445,"contentType":446},{"size":441,"image":9417},{"width":443,"height":444},{"sys":9419,"fields":9422},{"id":9420,"createdAt":9421},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":9423,"slug":9424,"articleIntro":9423,"category":9425},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[9426],{"metadata":9427,"sys":9430,"fields":9437},{"tags":9428,"concepts":9429},[],[],{"space":9431,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9433,"publishedVersion":395,"revision":62,"contentType":9435,"locale":29},{"sys":9432},{"type":12,"linkType":13,"id":14},{"sys":9434},{"id":21,"type":12,"linkType":22},{"sys":9436},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9438,"metaTitle":405,"metaDescription":406,"mainTitle":9439,"subtitle":424,"heroImage":9454,"ctaButton":447,"ctaLink":448},[404],{"data":9440,"content":9441,"nodeType":74},{},[9442,9448],{"data":9443,"content":9444,"nodeType":78},{},[9445],{"data":9446,"marks":9447,"value":416,"nodeType":82},{},[],{"data":9449,"content":9450,"nodeType":87},{},[9451],{"data":9452,"marks":9453,"value":423,"nodeType":82},{},[],{"metadata":9455,"sys":9458,"fields":9463},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9461,"publishedVersion":62,"revision":44,"locale":29},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9464},{"url":439,"details":9465,"fileName":445,"contentType":446},{"size":441,"image":9466},{"width":443,"height":444},{"sys":9468,"fields":9471},{"id":9469,"createdAt":9470},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":9472,"slug":9473,"articleIntro":9472,"category":9474},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[9475],{"metadata":9476,"sys":9479,"fields":9486},{"tags":9477,"concepts":9478},[],[],{"space":9480,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9482,"publishedVersion":395,"revision":62,"contentType":9484,"locale":29},{"sys":9481},{"type":12,"linkType":13,"id":14},{"sys":9483},{"id":21,"type":12,"linkType":22},{"sys":9485},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9487,"metaTitle":405,"metaDescription":406,"mainTitle":9488,"subtitle":424,"heroImage":9503,"ctaButton":447,"ctaLink":448},[404],{"data":9489,"content":9490,"nodeType":74},{},[9491,9497],{"data":9492,"content":9493,"nodeType":78},{},[9494],{"data":9495,"marks":9496,"value":416,"nodeType":82},{},[],{"data":9498,"content":9499,"nodeType":87},{},[9500],{"data":9501,"marks":9502,"value":423,"nodeType":82},{},[],{"metadata":9504,"sys":9507,"fields":9512},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9510,"publishedVersion":62,"revision":44,"locale":29},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9513},{"url":439,"details":9514,"fileName":445,"contentType":446},{"size":441,"image":9515},{"width":443,"height":444},{"sys":9517,"fields":9520},{"id":9518,"createdAt":9519},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":9521,"slug":9522,"articleIntro":9521,"category":9523},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[9524],{"metadata":9525,"sys":9528,"fields":9535},{"tags":9526,"concepts":9527},[],[],{"space":9529,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9531,"publishedVersion":395,"revision":62,"contentType":9533,"locale":29},{"sys":9530},{"type":12,"linkType":13,"id":14},{"sys":9532},{"id":21,"type":12,"linkType":22},{"sys":9534},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9536,"metaTitle":405,"metaDescription":406,"mainTitle":9537,"subtitle":424,"heroImage":9552,"ctaButton":447,"ctaLink":448},[404],{"data":9538,"content":9539,"nodeType":74},{},[9540,9546],{"data":9541,"content":9542,"nodeType":78},{},[9543],{"data":9544,"marks":9545,"value":416,"nodeType":82},{},[],{"data":9547,"content":9548,"nodeType":87},{},[9549],{"data":9550,"marks":9551,"value":423,"nodeType":82},{},[],{"metadata":9553,"sys":9556,"fields":9561},{"tags":9554,"concepts":9555},[],[],{"space":9557,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9559,"publishedVersion":62,"revision":44,"locale":29},{"sys":9558},{"type":12,"linkType":13,"id":14},{"sys":9560},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9562},{"url":439,"details":9563,"fileName":445,"contentType":446},{"size":441,"image":9564},{"width":443,"height":444},{"sys":9566,"fields":9569},{"id":9567,"createdAt":9568},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":9570,"slug":9571,"articleIntro":9570,"category":9572},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[9573],{"metadata":9574,"sys":9577,"fields":9584},{"tags":9575,"concepts":9576},[],[],{"space":9578,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9580,"publishedVersion":395,"revision":62,"contentType":9582,"locale":29},{"sys":9579},{"type":12,"linkType":13,"id":14},{"sys":9581},{"id":21,"type":12,"linkType":22},{"sys":9583},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9585,"metaTitle":405,"metaDescription":406,"mainTitle":9586,"subtitle":424,"heroImage":9601,"ctaButton":447,"ctaLink":448},[404],{"data":9587,"content":9588,"nodeType":74},{},[9589,9595],{"data":9590,"content":9591,"nodeType":78},{},[9592],{"data":9593,"marks":9594,"value":416,"nodeType":82},{},[],{"data":9596,"content":9597,"nodeType":87},{},[9598],{"data":9599,"marks":9600,"value":423,"nodeType":82},{},[],{"metadata":9602,"sys":9605,"fields":9610},{"tags":9603,"concepts":9604},[],[],{"space":9606,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9608,"publishedVersion":62,"revision":44,"locale":29},{"sys":9607},{"type":12,"linkType":13,"id":14},{"sys":9609},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9611},{"url":439,"details":9612,"fileName":445,"contentType":446},{"size":441,"image":9613},{"width":443,"height":444},{"sys":9615,"fields":9618},{"id":9616,"createdAt":9617},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":9619,"slug":9620,"articleIntro":9619,"category":9621},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[9622],{"metadata":9623,"sys":9626,"fields":9633},{"tags":9624,"concepts":9625},[],[],{"space":9627,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9629,"publishedVersion":395,"revision":62,"contentType":9631,"locale":29},{"sys":9628},{"type":12,"linkType":13,"id":14},{"sys":9630},{"id":21,"type":12,"linkType":22},{"sys":9632},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9634,"metaTitle":405,"metaDescription":406,"mainTitle":9635,"subtitle":424,"heroImage":9650,"ctaButton":447,"ctaLink":448},[404],{"data":9636,"content":9637,"nodeType":74},{},[9638,9644],{"data":9639,"content":9640,"nodeType":78},{},[9641],{"data":9642,"marks":9643,"value":416,"nodeType":82},{},[],{"data":9645,"content":9646,"nodeType":87},{},[9647],{"data":9648,"marks":9649,"value":423,"nodeType":82},{},[],{"metadata":9651,"sys":9654,"fields":9659},{"tags":9652,"concepts":9653},[],[],{"space":9655,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9657,"publishedVersion":62,"revision":44,"locale":29},{"sys":9656},{"type":12,"linkType":13,"id":14},{"sys":9658},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9660},{"url":439,"details":9661,"fileName":445,"contentType":446},{"size":441,"image":9662},{"width":443,"height":444},{"sys":9664,"fields":9667},{"id":9665,"createdAt":9666},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":9668,"slug":9669,"articleIntro":9668,"category":9670},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[9671],{"metadata":9672,"sys":9675,"fields":9682},{"tags":9673,"concepts":9674},[],[],{"space":9676,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9678,"publishedVersion":395,"revision":62,"contentType":9680,"locale":29},{"sys":9677},{"type":12,"linkType":13,"id":14},{"sys":9679},{"id":21,"type":12,"linkType":22},{"sys":9681},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9683,"metaTitle":405,"metaDescription":406,"mainTitle":9684,"subtitle":424,"heroImage":9699,"ctaButton":447,"ctaLink":448},[404],{"data":9685,"content":9686,"nodeType":74},{},[9687,9693],{"data":9688,"content":9689,"nodeType":78},{},[9690],{"data":9691,"marks":9692,"value":416,"nodeType":82},{},[],{"data":9694,"content":9695,"nodeType":87},{},[9696],{"data":9697,"marks":9698,"value":423,"nodeType":82},{},[],{"metadata":9700,"sys":9703,"fields":9708},{"tags":9701,"concepts":9702},[],[],{"space":9704,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9706,"publishedVersion":62,"revision":44,"locale":29},{"sys":9705},{"type":12,"linkType":13,"id":14},{"sys":9707},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9709},{"url":439,"details":9710,"fileName":445,"contentType":446},{"size":441,"image":9711},{"width":443,"height":444},{"sys":9713,"fields":9716},{"id":9714,"createdAt":9715},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":9717,"slug":9718,"articleIntro":9717,"category":9719},"206 - Droit au bail","compte-206-droit-au-bail",[9720],{"metadata":9721,"sys":9724,"fields":9731},{"tags":9722,"concepts":9723},[],[],{"space":9725,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9727,"publishedVersion":395,"revision":62,"contentType":9729,"locale":29},{"sys":9726},{"type":12,"linkType":13,"id":14},{"sys":9728},{"id":21,"type":12,"linkType":22},{"sys":9730},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9732,"metaTitle":405,"metaDescription":406,"mainTitle":9733,"subtitle":424,"heroImage":9748,"ctaButton":447,"ctaLink":448},[404],{"data":9734,"content":9735,"nodeType":74},{},[9736,9742],{"data":9737,"content":9738,"nodeType":78},{},[9739],{"data":9740,"marks":9741,"value":416,"nodeType":82},{},[],{"data":9743,"content":9744,"nodeType":87},{},[9745],{"data":9746,"marks":9747,"value":423,"nodeType":82},{},[],{"metadata":9749,"sys":9752,"fields":9757},{"tags":9750,"concepts":9751},[],[],{"space":9753,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9755,"publishedVersion":62,"revision":44,"locale":29},{"sys":9754},{"type":12,"linkType":13,"id":14},{"sys":9756},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9758},{"url":439,"details":9759,"fileName":445,"contentType":446},{"size":441,"image":9760},{"width":443,"height":444},{"sys":9762,"fields":9765},{"id":9763,"createdAt":9764},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":9766,"slug":9767,"articleIntro":-1,"category":9768},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[9769],{"metadata":9770,"sys":9773,"fields":9780},{"tags":9771,"concepts":9772},[],[],{"space":9774,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9776,"publishedVersion":395,"revision":62,"contentType":9778,"locale":29},{"sys":9775},{"type":12,"linkType":13,"id":14},{"sys":9777},{"id":21,"type":12,"linkType":22},{"sys":9779},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9781,"metaTitle":405,"metaDescription":406,"mainTitle":9782,"subtitle":424,"heroImage":9797,"ctaButton":447,"ctaLink":448},[404],{"data":9783,"content":9784,"nodeType":74},{},[9785,9791],{"data":9786,"content":9787,"nodeType":78},{},[9788],{"data":9789,"marks":9790,"value":416,"nodeType":82},{},[],{"data":9792,"content":9793,"nodeType":87},{},[9794],{"data":9795,"marks":9796,"value":423,"nodeType":82},{},[],{"metadata":9798,"sys":9801,"fields":9806},{"tags":9799,"concepts":9800},[],[],{"space":9802,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9804,"publishedVersion":62,"revision":44,"locale":29},{"sys":9803},{"type":12,"linkType":13,"id":14},{"sys":9805},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9807},{"url":439,"details":9808,"fileName":445,"contentType":446},{"size":441,"image":9809},{"width":443,"height":444},{"sys":9811,"fields":9814},{"id":9812,"createdAt":9813},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":9815,"slug":9816,"articleIntro":-1,"category":9817},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[9818],{"metadata":9819,"sys":9822,"fields":9829},{"tags":9820,"concepts":9821},[],[],{"space":9823,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9825,"publishedVersion":395,"revision":62,"contentType":9827,"locale":29},{"sys":9824},{"type":12,"linkType":13,"id":14},{"sys":9826},{"id":21,"type":12,"linkType":22},{"sys":9828},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9830,"metaTitle":405,"metaDescription":406,"mainTitle":9831,"subtitle":424,"heroImage":9846,"ctaButton":447,"ctaLink":448},[404],{"data":9832,"content":9833,"nodeType":74},{},[9834,9840],{"data":9835,"content":9836,"nodeType":78},{},[9837],{"data":9838,"marks":9839,"value":416,"nodeType":82},{},[],{"data":9841,"content":9842,"nodeType":87},{},[9843],{"data":9844,"marks":9845,"value":423,"nodeType":82},{},[],{"metadata":9847,"sys":9850,"fields":9855},{"tags":9848,"concepts":9849},[],[],{"space":9851,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9853,"publishedVersion":62,"revision":44,"locale":29},{"sys":9852},{"type":12,"linkType":13,"id":14},{"sys":9854},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9856},{"url":439,"details":9857,"fileName":445,"contentType":446},{"size":441,"image":9858},{"width":443,"height":444},{"sys":9860,"fields":9863},{"id":9861,"createdAt":9862},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":9864,"slug":9865,"articleIntro":-1,"category":9866},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[9867],{"metadata":9868,"sys":9871,"fields":9878},{"tags":9869,"concepts":9870},[],[],{"space":9872,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9874,"publishedVersion":395,"revision":62,"contentType":9876,"locale":29},{"sys":9873},{"type":12,"linkType":13,"id":14},{"sys":9875},{"id":21,"type":12,"linkType":22},{"sys":9877},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9879,"metaTitle":405,"metaDescription":406,"mainTitle":9880,"subtitle":424,"heroImage":9895,"ctaButton":447,"ctaLink":448},[404],{"data":9881,"content":9882,"nodeType":74},{},[9883,9889],{"data":9884,"content":9885,"nodeType":78},{},[9886],{"data":9887,"marks":9888,"value":416,"nodeType":82},{},[],{"data":9890,"content":9891,"nodeType":87},{},[9892],{"data":9893,"marks":9894,"value":423,"nodeType":82},{},[],{"metadata":9896,"sys":9899,"fields":9904},{"tags":9897,"concepts":9898},[],[],{"space":9900,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9902,"publishedVersion":62,"revision":44,"locale":29},{"sys":9901},{"type":12,"linkType":13,"id":14},{"sys":9903},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9905},{"url":439,"details":9906,"fileName":445,"contentType":446},{"size":441,"image":9907},{"width":443,"height":444},{"sys":9909,"fields":9912},{"id":9910,"createdAt":9911},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":9913,"slug":9914,"articleIntro":-1,"category":9915},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[9916],{"metadata":9917,"sys":9920,"fields":9927},{"tags":9918,"concepts":9919},[],[],{"space":9921,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9923,"publishedVersion":395,"revision":62,"contentType":9925,"locale":29},{"sys":9922},{"type":12,"linkType":13,"id":14},{"sys":9924},{"id":21,"type":12,"linkType":22},{"sys":9926},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9928,"metaTitle":405,"metaDescription":406,"mainTitle":9929,"subtitle":424,"heroImage":9944,"ctaButton":447,"ctaLink":448},[404],{"data":9930,"content":9931,"nodeType":74},{},[9932,9938],{"data":9933,"content":9934,"nodeType":78},{},[9935],{"data":9936,"marks":9937,"value":416,"nodeType":82},{},[],{"data":9939,"content":9940,"nodeType":87},{},[9941],{"data":9942,"marks":9943,"value":423,"nodeType":82},{},[],{"metadata":9945,"sys":9948,"fields":9953},{"tags":9946,"concepts":9947},[],[],{"space":9949,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9951,"publishedVersion":62,"revision":44,"locale":29},{"sys":9950},{"type":12,"linkType":13,"id":14},{"sys":9952},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9954},{"url":439,"details":9955,"fileName":445,"contentType":446},{"size":441,"image":9956},{"width":443,"height":444},{"sys":9958,"fields":9961},{"id":9959,"createdAt":9960},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":9962,"slug":9963,"articleIntro":9962,"category":9964},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[9965],{"metadata":9966,"sys":9969,"fields":9976},{"tags":9967,"concepts":9968},[],[],{"space":9970,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9972,"publishedVersion":395,"revision":62,"contentType":9974,"locale":29},{"sys":9971},{"type":12,"linkType":13,"id":14},{"sys":9973},{"id":21,"type":12,"linkType":22},{"sys":9975},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9977,"metaTitle":405,"metaDescription":406,"mainTitle":9978,"subtitle":424,"heroImage":9993,"ctaButton":447,"ctaLink":448},[404],{"data":9979,"content":9980,"nodeType":74},{},[9981,9987],{"data":9982,"content":9983,"nodeType":78},{},[9984],{"data":9985,"marks":9986,"value":416,"nodeType":82},{},[],{"data":9988,"content":9989,"nodeType":87},{},[9990],{"data":9991,"marks":9992,"value":423,"nodeType":82},{},[],{"metadata":9994,"sys":9997,"fields":10002},{"tags":9995,"concepts":9996},[],[],{"space":9998,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10000,"publishedVersion":62,"revision":44,"locale":29},{"sys":9999},{"type":12,"linkType":13,"id":14},{"sys":10001},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10003},{"url":439,"details":10004,"fileName":445,"contentType":446},{"size":441,"image":10005},{"width":443,"height":444},{"sys":10007,"fields":10010},{"id":10008,"createdAt":10009},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":10011,"slug":10012,"articleIntro":10011,"category":10013},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[10014],{"metadata":10015,"sys":10018,"fields":10025},{"tags":10016,"concepts":10017},[],[],{"space":10019,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10021,"publishedVersion":395,"revision":62,"contentType":10023,"locale":29},{"sys":10020},{"type":12,"linkType":13,"id":14},{"sys":10022},{"id":21,"type":12,"linkType":22},{"sys":10024},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10026,"metaTitle":405,"metaDescription":406,"mainTitle":10027,"subtitle":424,"heroImage":10042,"ctaButton":447,"ctaLink":448},[404],{"data":10028,"content":10029,"nodeType":74},{},[10030,10036],{"data":10031,"content":10032,"nodeType":78},{},[10033],{"data":10034,"marks":10035,"value":416,"nodeType":82},{},[],{"data":10037,"content":10038,"nodeType":87},{},[10039],{"data":10040,"marks":10041,"value":423,"nodeType":82},{},[],{"metadata":10043,"sys":10046,"fields":10051},{"tags":10044,"concepts":10045},[],[],{"space":10047,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10049,"publishedVersion":62,"revision":44,"locale":29},{"sys":10048},{"type":12,"linkType":13,"id":14},{"sys":10050},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10052},{"url":439,"details":10053,"fileName":445,"contentType":446},{"size":441,"image":10054},{"width":443,"height":444},{"sys":10056,"fields":10059},{"id":10057,"createdAt":10058},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":10060,"slug":10061,"articleIntro":10060,"category":10062},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[10063],{"metadata":10064,"sys":10067,"fields":10074},{"tags":10065,"concepts":10066},[],[],{"space":10068,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10070,"publishedVersion":395,"revision":62,"contentType":10072,"locale":29},{"sys":10069},{"type":12,"linkType":13,"id":14},{"sys":10071},{"id":21,"type":12,"linkType":22},{"sys":10073},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10075,"metaTitle":405,"metaDescription":406,"mainTitle":10076,"subtitle":424,"heroImage":10091,"ctaButton":447,"ctaLink":448},[404],{"data":10077,"content":10078,"nodeType":74},{},[10079,10085],{"data":10080,"content":10081,"nodeType":78},{},[10082],{"data":10083,"marks":10084,"value":416,"nodeType":82},{},[],{"data":10086,"content":10087,"nodeType":87},{},[10088],{"data":10089,"marks":10090,"value":423,"nodeType":82},{},[],{"metadata":10092,"sys":10095,"fields":10100},{"tags":10093,"concepts":10094},[],[],{"space":10096,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10098,"publishedVersion":62,"revision":44,"locale":29},{"sys":10097},{"type":12,"linkType":13,"id":14},{"sys":10099},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10101},{"url":439,"details":10102,"fileName":445,"contentType":446},{"size":441,"image":10103},{"width":443,"height":444},{"sys":10105,"fields":10108},{"id":10106,"createdAt":10107},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":10109,"slug":10110,"articleIntro":-1,"category":10111},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[10112],{"metadata":10113,"sys":10116,"fields":10123},{"tags":10114,"concepts":10115},[],[],{"space":10117,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10119,"publishedVersion":395,"revision":62,"contentType":10121,"locale":29},{"sys":10118},{"type":12,"linkType":13,"id":14},{"sys":10120},{"id":21,"type":12,"linkType":22},{"sys":10122},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10124,"metaTitle":405,"metaDescription":406,"mainTitle":10125,"subtitle":424,"heroImage":10140,"ctaButton":447,"ctaLink":448},[404],{"data":10126,"content":10127,"nodeType":74},{},[10128,10134],{"data":10129,"content":10130,"nodeType":78},{},[10131],{"data":10132,"marks":10133,"value":416,"nodeType":82},{},[],{"data":10135,"content":10136,"nodeType":87},{},[10137],{"data":10138,"marks":10139,"value":423,"nodeType":82},{},[],{"metadata":10141,"sys":10144,"fields":10149},{"tags":10142,"concepts":10143},[],[],{"space":10145,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10147,"publishedVersion":62,"revision":44,"locale":29},{"sys":10146},{"type":12,"linkType":13,"id":14},{"sys":10148},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10150},{"url":439,"details":10151,"fileName":445,"contentType":446},{"size":441,"image":10152},{"width":443,"height":444},{"sys":10154,"fields":10157},{"id":10155,"createdAt":10156},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":10158,"slug":10159,"articleIntro":-1,"category":10160},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[10161],{"metadata":10162,"sys":10165,"fields":10172},{"tags":10163,"concepts":10164},[],[],{"space":10166,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10168,"publishedVersion":395,"revision":62,"contentType":10170,"locale":29},{"sys":10167},{"type":12,"linkType":13,"id":14},{"sys":10169},{"id":21,"type":12,"linkType":22},{"sys":10171},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10173,"metaTitle":405,"metaDescription":406,"mainTitle":10174,"subtitle":424,"heroImage":10189,"ctaButton":447,"ctaLink":448},[404],{"data":10175,"content":10176,"nodeType":74},{},[10177,10183],{"data":10178,"content":10179,"nodeType":78},{},[10180],{"data":10181,"marks":10182,"value":416,"nodeType":82},{},[],{"data":10184,"content":10185,"nodeType":87},{},[10186],{"data":10187,"marks":10188,"value":423,"nodeType":82},{},[],{"metadata":10190,"sys":10193,"fields":10198},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10196,"publishedVersion":62,"revision":44,"locale":29},{"sys":10195},{"type":12,"linkType":13,"id":14},{"sys":10197},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10199},{"url":439,"details":10200,"fileName":445,"contentType":446},{"size":441,"image":10201},{"width":443,"height":444},{"sys":10203,"fields":10206},{"id":10204,"createdAt":10205},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":10207,"slug":10208,"articleIntro":10207,"category":10209},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[10210],{"metadata":10211,"sys":10214,"fields":10221},{"tags":10212,"concepts":10213},[],[],{"space":10215,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10217,"publishedVersion":395,"revision":62,"contentType":10219,"locale":29},{"sys":10216},{"type":12,"linkType":13,"id":14},{"sys":10218},{"id":21,"type":12,"linkType":22},{"sys":10220},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10222,"metaTitle":405,"metaDescription":406,"mainTitle":10223,"subtitle":424,"heroImage":10238,"ctaButton":447,"ctaLink":448},[404],{"data":10224,"content":10225,"nodeType":74},{},[10226,10232],{"data":10227,"content":10228,"nodeType":78},{},[10229],{"data":10230,"marks":10231,"value":416,"nodeType":82},{},[],{"data":10233,"content":10234,"nodeType":87},{},[10235],{"data":10236,"marks":10237,"value":423,"nodeType":82},{},[],{"metadata":10239,"sys":10242,"fields":10247},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10245,"publishedVersion":62,"revision":44,"locale":29},{"sys":10244},{"type":12,"linkType":13,"id":14},{"sys":10246},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10248},{"url":439,"details":10249,"fileName":445,"contentType":446},{"size":441,"image":10250},{"width":443,"height":444},{"sys":10252,"fields":10255},{"id":10253,"createdAt":10254},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":10256,"slug":10257,"articleIntro":-1,"category":10258},"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",[10259],{"metadata":10260,"sys":10263,"fields":10270},{"tags":10261,"concepts":10262},[],[],{"space":10264,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10266,"publishedVersion":395,"revision":62,"contentType":10268,"locale":29},{"sys":10265},{"type":12,"linkType":13,"id":14},{"sys":10267},{"id":21,"type":12,"linkType":22},{"sys":10269},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10271,"metaTitle":405,"metaDescription":406,"mainTitle":10272,"subtitle":424,"heroImage":10287,"ctaButton":447,"ctaLink":448},[404],{"data":10273,"content":10274,"nodeType":74},{},[10275,10281],{"data":10276,"content":10277,"nodeType":78},{},[10278],{"data":10279,"marks":10280,"value":416,"nodeType":82},{},[],{"data":10282,"content":10283,"nodeType":87},{},[10284],{"data":10285,"marks":10286,"value":423,"nodeType":82},{},[],{"metadata":10288,"sys":10291,"fields":10296},{"tags":10289,"concepts":10290},[],[],{"space":10292,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10294,"publishedVersion":62,"revision":44,"locale":29},{"sys":10293},{"type":12,"linkType":13,"id":14},{"sys":10295},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10297},{"url":439,"details":10298,"fileName":445,"contentType":446},{"size":441,"image":10299},{"width":443,"height":444},{"sys":10301,"fields":10304},{"id":10302,"createdAt":10303},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":10305,"slug":10306,"articleIntro":-1,"category":10307},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[10308],{"metadata":10309,"sys":10312,"fields":10319},{"tags":10310,"concepts":10311},[],[],{"space":10313,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10315,"publishedVersion":395,"revision":62,"contentType":10317,"locale":29},{"sys":10314},{"type":12,"linkType":13,"id":14},{"sys":10316},{"id":21,"type":12,"linkType":22},{"sys":10318},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10320,"metaTitle":405,"metaDescription":406,"mainTitle":10321,"subtitle":424,"heroImage":10336,"ctaButton":447,"ctaLink":448},[404],{"data":10322,"content":10323,"nodeType":74},{},[10324,10330],{"data":10325,"content":10326,"nodeType":78},{},[10327],{"data":10328,"marks":10329,"value":416,"nodeType":82},{},[],{"data":10331,"content":10332,"nodeType":87},{},[10333],{"data":10334,"marks":10335,"value":423,"nodeType":82},{},[],{"metadata":10337,"sys":10340,"fields":10345},{"tags":10338,"concepts":10339},[],[],{"space":10341,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10343,"publishedVersion":62,"revision":44,"locale":29},{"sys":10342},{"type":12,"linkType":13,"id":14},{"sys":10344},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10346},{"url":439,"details":10347,"fileName":445,"contentType":446},{"size":441,"image":10348},{"width":443,"height":444},{"sys":10350,"fields":10353},{"id":10351,"createdAt":10352},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":10354,"slug":10355,"articleIntro":-1,"category":10356},"Compte 71 - Production stockée","compte-71-production-stockee",[10357],{"metadata":10358,"sys":10361,"fields":10368},{"tags":10359,"concepts":10360},[],[],{"space":10362,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10364,"publishedVersion":395,"revision":62,"contentType":10366,"locale":29},{"sys":10363},{"type":12,"linkType":13,"id":14},{"sys":10365},{"id":21,"type":12,"linkType":22},{"sys":10367},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10369,"metaTitle":405,"metaDescription":406,"mainTitle":10370,"subtitle":424,"heroImage":10385,"ctaButton":447,"ctaLink":448},[404],{"data":10371,"content":10372,"nodeType":74},{},[10373,10379],{"data":10374,"content":10375,"nodeType":78},{},[10376],{"data":10377,"marks":10378,"value":416,"nodeType":82},{},[],{"data":10380,"content":10381,"nodeType":87},{},[10382],{"data":10383,"marks":10384,"value":423,"nodeType":82},{},[],{"metadata":10386,"sys":10389,"fields":10394},{"tags":10387,"concepts":10388},[],[],{"space":10390,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10392,"publishedVersion":62,"revision":44,"locale":29},{"sys":10391},{"type":12,"linkType":13,"id":14},{"sys":10393},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10395},{"url":439,"details":10396,"fileName":445,"contentType":446},{"size":441,"image":10397},{"width":443,"height":444},{"sys":10399,"fields":10402},{"id":10400,"createdAt":10401},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":10403,"slug":10404,"articleIntro":10403,"category":10405},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[10406],{"metadata":10407,"sys":10410,"fields":10417},{"tags":10408,"concepts":10409},[],[],{"space":10411,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10413,"publishedVersion":395,"revision":62,"contentType":10415,"locale":29},{"sys":10412},{"type":12,"linkType":13,"id":14},{"sys":10414},{"id":21,"type":12,"linkType":22},{"sys":10416},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10418,"metaTitle":405,"metaDescription":406,"mainTitle":10419,"subtitle":424,"heroImage":10434,"ctaButton":447,"ctaLink":448},[404],{"data":10420,"content":10421,"nodeType":74},{},[10422,10428],{"data":10423,"content":10424,"nodeType":78},{},[10425],{"data":10426,"marks":10427,"value":416,"nodeType":82},{},[],{"data":10429,"content":10430,"nodeType":87},{},[10431],{"data":10432,"marks":10433,"value":423,"nodeType":82},{},[],{"metadata":10435,"sys":10438,"fields":10443},{"tags":10436,"concepts":10437},[],[],{"space":10439,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10441,"publishedVersion":62,"revision":44,"locale":29},{"sys":10440},{"type":12,"linkType":13,"id":14},{"sys":10442},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10444},{"url":439,"details":10445,"fileName":445,"contentType":446},{"size":441,"image":10446},{"width":443,"height":444},{"sys":10448,"fields":10451},{"id":10449,"createdAt":10450},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":10452,"slug":10453,"articleIntro":-1,"category":10454},"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",[10455],{"metadata":10456,"sys":10459,"fields":10466},{"tags":10457,"concepts":10458},[],[],{"space":10460,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10462,"publishedVersion":395,"revision":62,"contentType":10464,"locale":29},{"sys":10461},{"type":12,"linkType":13,"id":14},{"sys":10463},{"id":21,"type":12,"linkType":22},{"sys":10465},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10467,"metaTitle":405,"metaDescription":406,"mainTitle":10468,"subtitle":424,"heroImage":10483,"ctaButton":447,"ctaLink":448},[404],{"data":10469,"content":10470,"nodeType":74},{},[10471,10477],{"data":10472,"content":10473,"nodeType":78},{},[10474],{"data":10475,"marks":10476,"value":416,"nodeType":82},{},[],{"data":10478,"content":10479,"nodeType":87},{},[10480],{"data":10481,"marks":10482,"value":423,"nodeType":82},{},[],{"metadata":10484,"sys":10487,"fields":10492},{"tags":10485,"concepts":10486},[],[],{"space":10488,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10490,"publishedVersion":62,"revision":44,"locale":29},{"sys":10489},{"type":12,"linkType":13,"id":14},{"sys":10491},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10493},{"url":439,"details":10494,"fileName":445,"contentType":446},{"size":441,"image":10495},{"width":443,"height":444},{"sys":10497,"fields":10500},{"id":10498,"createdAt":10499},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":10501,"slug":10502,"articleIntro":10501,"category":10503},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[10504],{"metadata":10505,"sys":10508,"fields":10515},{"tags":10506,"concepts":10507},[],[],{"space":10509,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10511,"publishedVersion":395,"revision":62,"contentType":10513,"locale":29},{"sys":10510},{"type":12,"linkType":13,"id":14},{"sys":10512},{"id":21,"type":12,"linkType":22},{"sys":10514},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10516,"metaTitle":405,"metaDescription":406,"mainTitle":10517,"subtitle":424,"heroImage":10532,"ctaButton":447,"ctaLink":448},[404],{"data":10518,"content":10519,"nodeType":74},{},[10520,10526],{"data":10521,"content":10522,"nodeType":78},{},[10523],{"data":10524,"marks":10525,"value":416,"nodeType":82},{},[],{"data":10527,"content":10528,"nodeType":87},{},[10529],{"data":10530,"marks":10531,"value":423,"nodeType":82},{},[],{"metadata":10533,"sys":10536,"fields":10541},{"tags":10534,"concepts":10535},[],[],{"space":10537,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10539,"publishedVersion":62,"revision":44,"locale":29},{"sys":10538},{"type":12,"linkType":13,"id":14},{"sys":10540},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10542},{"url":439,"details":10543,"fileName":445,"contentType":446},{"size":441,"image":10544},{"width":443,"height":444},{"sys":10546,"fields":10549},{"id":10547,"createdAt":10548},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":10550,"slug":10551,"articleIntro":10550,"category":10552},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[10553],{"metadata":10554,"sys":10557,"fields":10564},{"tags":10555,"concepts":10556},[],[],{"space":10558,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10560,"publishedVersion":395,"revision":62,"contentType":10562,"locale":29},{"sys":10559},{"type":12,"linkType":13,"id":14},{"sys":10561},{"id":21,"type":12,"linkType":22},{"sys":10563},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10565,"metaTitle":405,"metaDescription":406,"mainTitle":10566,"subtitle":424,"heroImage":10581,"ctaButton":447,"ctaLink":448},[404],{"data":10567,"content":10568,"nodeType":74},{},[10569,10575],{"data":10570,"content":10571,"nodeType":78},{},[10572],{"data":10573,"marks":10574,"value":416,"nodeType":82},{},[],{"data":10576,"content":10577,"nodeType":87},{},[10578],{"data":10579,"marks":10580,"value":423,"nodeType":82},{},[],{"metadata":10582,"sys":10585,"fields":10590},{"tags":10583,"concepts":10584},[],[],{"space":10586,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10588,"publishedVersion":62,"revision":44,"locale":29},{"sys":10587},{"type":12,"linkType":13,"id":14},{"sys":10589},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10591},{"url":439,"details":10592,"fileName":445,"contentType":446},{"size":441,"image":10593},{"width":443,"height":444},{"sys":10595,"fields":10598},{"id":10596,"createdAt":10597},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":10599,"slug":10600,"articleIntro":10599,"category":10601},"426 - Personnel - Dépôts","compte-426-personnel-depots",[10602],{"metadata":10603,"sys":10606,"fields":10613},{"tags":10604,"concepts":10605},[],[],{"space":10607,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10609,"publishedVersion":395,"revision":62,"contentType":10611,"locale":29},{"sys":10608},{"type":12,"linkType":13,"id":14},{"sys":10610},{"id":21,"type":12,"linkType":22},{"sys":10612},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10614,"metaTitle":405,"metaDescription":406,"mainTitle":10615,"subtitle":424,"heroImage":10630,"ctaButton":447,"ctaLink":448},[404],{"data":10616,"content":10617,"nodeType":74},{},[10618,10624],{"data":10619,"content":10620,"nodeType":78},{},[10621],{"data":10622,"marks":10623,"value":416,"nodeType":82},{},[],{"data":10625,"content":10626,"nodeType":87},{},[10627],{"data":10628,"marks":10629,"value":423,"nodeType":82},{},[],{"metadata":10631,"sys":10634,"fields":10639},{"tags":10632,"concepts":10633},[],[],{"space":10635,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10637,"publishedVersion":62,"revision":44,"locale":29},{"sys":10636},{"type":12,"linkType":13,"id":14},{"sys":10638},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10640},{"url":439,"details":10641,"fileName":445,"contentType":446},{"size":441,"image":10642},{"width":443,"height":444},{"sys":10644,"fields":10647},{"id":10645,"createdAt":10646},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":10648,"slug":10649,"articleIntro":10650,"category":10651},"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.",[10652],{"metadata":10653,"sys":10656,"fields":10663},{"tags":10654,"concepts":10655},[],[],{"space":10657,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10659,"publishedVersion":395,"revision":62,"contentType":10661,"locale":29},{"sys":10658},{"type":12,"linkType":13,"id":14},{"sys":10660},{"id":21,"type":12,"linkType":22},{"sys":10662},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10664,"metaTitle":405,"metaDescription":406,"mainTitle":10665,"subtitle":424,"heroImage":10680,"ctaButton":447,"ctaLink":448},[404],{"data":10666,"content":10667,"nodeType":74},{},[10668,10674],{"data":10669,"content":10670,"nodeType":78},{},[10671],{"data":10672,"marks":10673,"value":416,"nodeType":82},{},[],{"data":10675,"content":10676,"nodeType":87},{},[10677],{"data":10678,"marks":10679,"value":423,"nodeType":82},{},[],{"metadata":10681,"sys":10684,"fields":10689},{"tags":10682,"concepts":10683},[],[],{"space":10685,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10687,"publishedVersion":62,"revision":44,"locale":29},{"sys":10686},{"type":12,"linkType":13,"id":14},{"sys":10688},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10690},{"url":439,"details":10691,"fileName":445,"contentType":446},{"size":441,"image":10692},{"width":443,"height":444},{"sys":10694,"fields":10697},{"id":10695,"createdAt":10696},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":10698,"slug":10699,"articleIntro":10698,"category":10700},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[10701],{"metadata":10702,"sys":10705,"fields":10712},{"tags":10703,"concepts":10704},[],[],{"space":10706,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10708,"publishedVersion":395,"revision":62,"contentType":10710,"locale":29},{"sys":10707},{"type":12,"linkType":13,"id":14},{"sys":10709},{"id":21,"type":12,"linkType":22},{"sys":10711},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10713,"metaTitle":405,"metaDescription":406,"mainTitle":10714,"subtitle":424,"heroImage":10729,"ctaButton":447,"ctaLink":448},[404],{"data":10715,"content":10716,"nodeType":74},{},[10717,10723],{"data":10718,"content":10719,"nodeType":78},{},[10720],{"data":10721,"marks":10722,"value":416,"nodeType":82},{},[],{"data":10724,"content":10725,"nodeType":87},{},[10726],{"data":10727,"marks":10728,"value":423,"nodeType":82},{},[],{"metadata":10730,"sys":10733,"fields":10738},{"tags":10731,"concepts":10732},[],[],{"space":10734,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10736,"publishedVersion":62,"revision":44,"locale":29},{"sys":10735},{"type":12,"linkType":13,"id":14},{"sys":10737},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10739},{"url":439,"details":10740,"fileName":445,"contentType":446},{"size":441,"image":10741},{"width":443,"height":444},{"sys":10743,"fields":10746},{"id":10744,"createdAt":10745},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":10747,"slug":10748,"articleIntro":10747,"category":10749},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[10750],{"metadata":10751,"sys":10754,"fields":10761},{"tags":10752,"concepts":10753},[],[],{"space":10755,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10757,"publishedVersion":395,"revision":62,"contentType":10759,"locale":29},{"sys":10756},{"type":12,"linkType":13,"id":14},{"sys":10758},{"id":21,"type":12,"linkType":22},{"sys":10760},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10762,"metaTitle":405,"metaDescription":406,"mainTitle":10763,"subtitle":424,"heroImage":10778,"ctaButton":447,"ctaLink":448},[404],{"data":10764,"content":10765,"nodeType":74},{},[10766,10772],{"data":10767,"content":10768,"nodeType":78},{},[10769],{"data":10770,"marks":10771,"value":416,"nodeType":82},{},[],{"data":10773,"content":10774,"nodeType":87},{},[10775],{"data":10776,"marks":10777,"value":423,"nodeType":82},{},[],{"metadata":10779,"sys":10782,"fields":10787},{"tags":10780,"concepts":10781},[],[],{"space":10783,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10785,"publishedVersion":62,"revision":44,"locale":29},{"sys":10784},{"type":12,"linkType":13,"id":14},{"sys":10786},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10788},{"url":439,"details":10789,"fileName":445,"contentType":446},{"size":441,"image":10790},{"width":443,"height":444},{"sys":10792,"fields":10795},{"id":10793,"createdAt":10794},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":10796,"slug":10797,"articleIntro":10798,"category":10799},"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.",[10800],{"metadata":10801,"sys":10804,"fields":10811},{"tags":10802,"concepts":10803},[],[],{"space":10805,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10807,"publishedVersion":395,"revision":62,"contentType":10809,"locale":29},{"sys":10806},{"type":12,"linkType":13,"id":14},{"sys":10808},{"id":21,"type":12,"linkType":22},{"sys":10810},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10812,"metaTitle":405,"metaDescription":406,"mainTitle":10813,"subtitle":424,"heroImage":10828,"ctaButton":447,"ctaLink":448},[404],{"data":10814,"content":10815,"nodeType":74},{},[10816,10822],{"data":10817,"content":10818,"nodeType":78},{},[10819],{"data":10820,"marks":10821,"value":416,"nodeType":82},{},[],{"data":10823,"content":10824,"nodeType":87},{},[10825],{"data":10826,"marks":10827,"value":423,"nodeType":82},{},[],{"metadata":10829,"sys":10832,"fields":10837},{"tags":10830,"concepts":10831},[],[],{"space":10833,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10835,"publishedVersion":62,"revision":44,"locale":29},{"sys":10834},{"type":12,"linkType":13,"id":14},{"sys":10836},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10838},{"url":439,"details":10839,"fileName":445,"contentType":446},{"size":441,"image":10840},{"width":443,"height":444},{"sys":10842,"fields":10845},{"id":10843,"createdAt":10844},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":10846,"slug":10847,"articleIntro":10846,"category":10848},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[10849],{"metadata":10850,"sys":10853,"fields":10860},{"tags":10851,"concepts":10852},[],[],{"space":10854,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10856,"publishedVersion":395,"revision":62,"contentType":10858,"locale":29},{"sys":10855},{"type":12,"linkType":13,"id":14},{"sys":10857},{"id":21,"type":12,"linkType":22},{"sys":10859},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10861,"metaTitle":405,"metaDescription":406,"mainTitle":10862,"subtitle":424,"heroImage":10877,"ctaButton":447,"ctaLink":448},[404],{"data":10863,"content":10864,"nodeType":74},{},[10865,10871],{"data":10866,"content":10867,"nodeType":78},{},[10868],{"data":10869,"marks":10870,"value":416,"nodeType":82},{},[],{"data":10872,"content":10873,"nodeType":87},{},[10874],{"data":10875,"marks":10876,"value":423,"nodeType":82},{},[],{"metadata":10878,"sys":10881,"fields":10886},{"tags":10879,"concepts":10880},[],[],{"space":10882,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10884,"publishedVersion":62,"revision":44,"locale":29},{"sys":10883},{"type":12,"linkType":13,"id":14},{"sys":10885},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10887},{"url":439,"details":10888,"fileName":445,"contentType":446},{"size":441,"image":10889},{"width":443,"height":444},{"sys":10891,"fields":10894},{"id":10892,"createdAt":10893},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":10895,"slug":10896,"articleIntro":10895,"category":10897},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[10898],{"metadata":10899,"sys":10902,"fields":10909},{"tags":10900,"concepts":10901},[],[],{"space":10903,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10905,"publishedVersion":395,"revision":62,"contentType":10907,"locale":29},{"sys":10904},{"type":12,"linkType":13,"id":14},{"sys":10906},{"id":21,"type":12,"linkType":22},{"sys":10908},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10910,"metaTitle":405,"metaDescription":406,"mainTitle":10911,"subtitle":424,"heroImage":10926,"ctaButton":447,"ctaLink":448},[404],{"data":10912,"content":10913,"nodeType":74},{},[10914,10920],{"data":10915,"content":10916,"nodeType":78},{},[10917],{"data":10918,"marks":10919,"value":416,"nodeType":82},{},[],{"data":10921,"content":10922,"nodeType":87},{},[10923],{"data":10924,"marks":10925,"value":423,"nodeType":82},{},[],{"metadata":10927,"sys":10930,"fields":10935},{"tags":10928,"concepts":10929},[],[],{"space":10931,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10933,"publishedVersion":62,"revision":44,"locale":29},{"sys":10932},{"type":12,"linkType":13,"id":14},{"sys":10934},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10936},{"url":439,"details":10937,"fileName":445,"contentType":446},{"size":441,"image":10938},{"width":443,"height":444},{"sys":10940,"fields":10943},{"id":10941,"createdAt":10942},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":10944,"slug":10945,"articleIntro":10944,"category":10946},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[10947],{"metadata":10948,"sys":10951,"fields":10958},{"tags":10949,"concepts":10950},[],[],{"space":10952,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10954,"publishedVersion":395,"revision":62,"contentType":10956,"locale":29},{"sys":10953},{"type":12,"linkType":13,"id":14},{"sys":10955},{"id":21,"type":12,"linkType":22},{"sys":10957},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10959,"metaTitle":405,"metaDescription":406,"mainTitle":10960,"subtitle":424,"heroImage":10975,"ctaButton":447,"ctaLink":448},[404],{"data":10961,"content":10962,"nodeType":74},{},[10963,10969],{"data":10964,"content":10965,"nodeType":78},{},[10966],{"data":10967,"marks":10968,"value":416,"nodeType":82},{},[],{"data":10970,"content":10971,"nodeType":87},{},[10972],{"data":10973,"marks":10974,"value":423,"nodeType":82},{},[],{"metadata":10976,"sys":10979,"fields":10984},{"tags":10977,"concepts":10978},[],[],{"space":10980,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10982,"publishedVersion":62,"revision":44,"locale":29},{"sys":10981},{"type":12,"linkType":13,"id":14},{"sys":10983},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10985},{"url":439,"details":10986,"fileName":445,"contentType":446},{"size":441,"image":10987},{"width":443,"height":444},{"sys":10989,"fields":10992},{"id":10990,"createdAt":10991},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":10993,"slug":10994,"articleIntro":10993,"category":10995},"78174 - Créances","compte-78174-creances",[10996],{"metadata":10997,"sys":11000,"fields":11007},{"tags":10998,"concepts":10999},[],[],{"space":11001,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11003,"publishedVersion":395,"revision":62,"contentType":11005,"locale":29},{"sys":11002},{"type":12,"linkType":13,"id":14},{"sys":11004},{"id":21,"type":12,"linkType":22},{"sys":11006},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11008,"metaTitle":405,"metaDescription":406,"mainTitle":11009,"subtitle":424,"heroImage":11024,"ctaButton":447,"ctaLink":448},[404],{"data":11010,"content":11011,"nodeType":74},{},[11012,11018],{"data":11013,"content":11014,"nodeType":78},{},[11015],{"data":11016,"marks":11017,"value":416,"nodeType":82},{},[],{"data":11019,"content":11020,"nodeType":87},{},[11021],{"data":11022,"marks":11023,"value":423,"nodeType":82},{},[],{"metadata":11025,"sys":11028,"fields":11033},{"tags":11026,"concepts":11027},[],[],{"space":11029,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11031,"publishedVersion":62,"revision":44,"locale":29},{"sys":11030},{"type":12,"linkType":13,"id":14},{"sys":11032},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11034},{"url":439,"details":11035,"fileName":445,"contentType":446},{"size":441,"image":11036},{"width":443,"height":444},{"sys":11038,"fields":11041},{"id":11039,"createdAt":11040},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":11042,"slug":11043,"articleIntro":11042,"category":11044},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[11045],{"metadata":11046,"sys":11049,"fields":11056},{"tags":11047,"concepts":11048},[],[],{"space":11050,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11052,"publishedVersion":395,"revision":62,"contentType":11054,"locale":29},{"sys":11051},{"type":12,"linkType":13,"id":14},{"sys":11053},{"id":21,"type":12,"linkType":22},{"sys":11055},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11057,"metaTitle":405,"metaDescription":406,"mainTitle":11058,"subtitle":424,"heroImage":11073,"ctaButton":447,"ctaLink":448},[404],{"data":11059,"content":11060,"nodeType":74},{},[11061,11067],{"data":11062,"content":11063,"nodeType":78},{},[11064],{"data":11065,"marks":11066,"value":416,"nodeType":82},{},[],{"data":11068,"content":11069,"nodeType":87},{},[11070],{"data":11071,"marks":11072,"value":423,"nodeType":82},{},[],{"metadata":11074,"sys":11077,"fields":11082},{"tags":11075,"concepts":11076},[],[],{"space":11078,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11080,"publishedVersion":62,"revision":44,"locale":29},{"sys":11079},{"type":12,"linkType":13,"id":14},{"sys":11081},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11083},{"url":439,"details":11084,"fileName":445,"contentType":446},{"size":441,"image":11085},{"width":443,"height":444},{"sys":11087,"fields":11090},{"id":11088,"createdAt":11089},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":11091,"slug":11092,"articleIntro":11091,"category":11093},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[11094],{"metadata":11095,"sys":11098,"fields":11105},{"tags":11096,"concepts":11097},[],[],{"space":11099,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11101,"publishedVersion":395,"revision":62,"contentType":11103,"locale":29},{"sys":11100},{"type":12,"linkType":13,"id":14},{"sys":11102},{"id":21,"type":12,"linkType":22},{"sys":11104},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11106,"metaTitle":405,"metaDescription":406,"mainTitle":11107,"subtitle":424,"heroImage":11122,"ctaButton":447,"ctaLink":448},[404],{"data":11108,"content":11109,"nodeType":74},{},[11110,11116],{"data":11111,"content":11112,"nodeType":78},{},[11113],{"data":11114,"marks":11115,"value":416,"nodeType":82},{},[],{"data":11117,"content":11118,"nodeType":87},{},[11119],{"data":11120,"marks":11121,"value":423,"nodeType":82},{},[],{"metadata":11123,"sys":11126,"fields":11131},{"tags":11124,"concepts":11125},[],[],{"space":11127,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11129,"publishedVersion":62,"revision":44,"locale":29},{"sys":11128},{"type":12,"linkType":13,"id":14},{"sys":11130},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11132},{"url":439,"details":11133,"fileName":445,"contentType":446},{"size":441,"image":11134},{"width":443,"height":444},{"sys":11136,"fields":11139},{"id":11137,"createdAt":11138},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":11140,"slug":11141,"articleIntro":11140,"category":11142},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[11143],{"metadata":11144,"sys":11147,"fields":11154},{"tags":11145,"concepts":11146},[],[],{"space":11148,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11150,"publishedVersion":395,"revision":62,"contentType":11152,"locale":29},{"sys":11149},{"type":12,"linkType":13,"id":14},{"sys":11151},{"id":21,"type":12,"linkType":22},{"sys":11153},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11155,"metaTitle":405,"metaDescription":406,"mainTitle":11156,"subtitle":424,"heroImage":11171,"ctaButton":447,"ctaLink":448},[404],{"data":11157,"content":11158,"nodeType":74},{},[11159,11165],{"data":11160,"content":11161,"nodeType":78},{},[11162],{"data":11163,"marks":11164,"value":416,"nodeType":82},{},[],{"data":11166,"content":11167,"nodeType":87},{},[11168],{"data":11169,"marks":11170,"value":423,"nodeType":82},{},[],{"metadata":11172,"sys":11175,"fields":11180},{"tags":11173,"concepts":11174},[],[],{"space":11176,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11178,"publishedVersion":62,"revision":44,"locale":29},{"sys":11177},{"type":12,"linkType":13,"id":14},{"sys":11179},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11181},{"url":439,"details":11182,"fileName":445,"contentType":446},{"size":441,"image":11183},{"width":443,"height":444},{"sys":11185,"fields":11188},{"id":11186,"createdAt":11187},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":11189,"slug":11190,"articleIntro":11189,"category":11191},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[11192],{"metadata":11193,"sys":11196,"fields":11203},{"tags":11194,"concepts":11195},[],[],{"space":11197,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11199,"publishedVersion":395,"revision":62,"contentType":11201,"locale":29},{"sys":11198},{"type":12,"linkType":13,"id":14},{"sys":11200},{"id":21,"type":12,"linkType":22},{"sys":11202},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11204,"metaTitle":405,"metaDescription":406,"mainTitle":11205,"subtitle":424,"heroImage":11220,"ctaButton":447,"ctaLink":448},[404],{"data":11206,"content":11207,"nodeType":74},{},[11208,11214],{"data":11209,"content":11210,"nodeType":78},{},[11211],{"data":11212,"marks":11213,"value":416,"nodeType":82},{},[],{"data":11215,"content":11216,"nodeType":87},{},[11217],{"data":11218,"marks":11219,"value":423,"nodeType":82},{},[],{"metadata":11221,"sys":11224,"fields":11229},{"tags":11222,"concepts":11223},[],[],{"space":11225,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11227,"publishedVersion":62,"revision":44,"locale":29},{"sys":11226},{"type":12,"linkType":13,"id":14},{"sys":11228},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11230},{"url":439,"details":11231,"fileName":445,"contentType":446},{"size":441,"image":11232},{"width":443,"height":444},{"sys":11234,"fields":11237},{"id":11235,"createdAt":11236},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":11238,"slug":11239,"articleIntro":11238,"category":11240},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[11241],{"metadata":11242,"sys":11245,"fields":11252},{"tags":11243,"concepts":11244},[],[],{"space":11246,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11248,"publishedVersion":395,"revision":62,"contentType":11250,"locale":29},{"sys":11247},{"type":12,"linkType":13,"id":14},{"sys":11249},{"id":21,"type":12,"linkType":22},{"sys":11251},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11253,"metaTitle":405,"metaDescription":406,"mainTitle":11254,"subtitle":424,"heroImage":11269,"ctaButton":447,"ctaLink":448},[404],{"data":11255,"content":11256,"nodeType":74},{},[11257,11263],{"data":11258,"content":11259,"nodeType":78},{},[11260],{"data":11261,"marks":11262,"value":416,"nodeType":82},{},[],{"data":11264,"content":11265,"nodeType":87},{},[11266],{"data":11267,"marks":11268,"value":423,"nodeType":82},{},[],{"metadata":11270,"sys":11273,"fields":11278},{"tags":11271,"concepts":11272},[],[],{"space":11274,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11276,"publishedVersion":62,"revision":44,"locale":29},{"sys":11275},{"type":12,"linkType":13,"id":14},{"sys":11277},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11279},{"url":439,"details":11280,"fileName":445,"contentType":446},{"size":441,"image":11281},{"width":443,"height":444},{"sys":11283,"fields":11286},{"id":11284,"createdAt":11285},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":11287,"slug":11288,"articleIntro":11287,"category":11289},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[11290],{"metadata":11291,"sys":11294,"fields":11301},{"tags":11292,"concepts":11293},[],[],{"space":11295,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11297,"publishedVersion":395,"revision":62,"contentType":11299,"locale":29},{"sys":11296},{"type":12,"linkType":13,"id":14},{"sys":11298},{"id":21,"type":12,"linkType":22},{"sys":11300},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11302,"metaTitle":405,"metaDescription":406,"mainTitle":11303,"subtitle":424,"heroImage":11318,"ctaButton":447,"ctaLink":448},[404],{"data":11304,"content":11305,"nodeType":74},{},[11306,11312],{"data":11307,"content":11308,"nodeType":78},{},[11309],{"data":11310,"marks":11311,"value":416,"nodeType":82},{},[],{"data":11313,"content":11314,"nodeType":87},{},[11315],{"data":11316,"marks":11317,"value":423,"nodeType":82},{},[],{"metadata":11319,"sys":11322,"fields":11327},{"tags":11320,"concepts":11321},[],[],{"space":11323,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11325,"publishedVersion":62,"revision":44,"locale":29},{"sys":11324},{"type":12,"linkType":13,"id":14},{"sys":11326},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11328},{"url":439,"details":11329,"fileName":445,"contentType":446},{"size":441,"image":11330},{"width":443,"height":444},{"sys":11332,"fields":11335},{"id":11333,"createdAt":11334},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":11336,"slug":11337,"articleIntro":11336,"category":11338},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[11339],{"metadata":11340,"sys":11343,"fields":11350},{"tags":11341,"concepts":11342},[],[],{"space":11344,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11346,"publishedVersion":395,"revision":62,"contentType":11348,"locale":29},{"sys":11345},{"type":12,"linkType":13,"id":14},{"sys":11347},{"id":21,"type":12,"linkType":22},{"sys":11349},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11351,"metaTitle":405,"metaDescription":406,"mainTitle":11352,"subtitle":424,"heroImage":11367,"ctaButton":447,"ctaLink":448},[404],{"data":11353,"content":11354,"nodeType":74},{},[11355,11361],{"data":11356,"content":11357,"nodeType":78},{},[11358],{"data":11359,"marks":11360,"value":416,"nodeType":82},{},[],{"data":11362,"content":11363,"nodeType":87},{},[11364],{"data":11365,"marks":11366,"value":423,"nodeType":82},{},[],{"metadata":11368,"sys":11371,"fields":11376},{"tags":11369,"concepts":11370},[],[],{"space":11372,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11374,"publishedVersion":62,"revision":44,"locale":29},{"sys":11373},{"type":12,"linkType":13,"id":14},{"sys":11375},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11377},{"url":439,"details":11378,"fileName":445,"contentType":446},{"size":441,"image":11379},{"width":443,"height":444},{"sys":11381,"fields":11384},{"id":11382,"createdAt":11383},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":11385,"slug":11386,"articleIntro":11385,"category":11387},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[11388],{"metadata":11389,"sys":11392,"fields":11399},{"tags":11390,"concepts":11391},[],[],{"space":11393,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11395,"publishedVersion":395,"revision":62,"contentType":11397,"locale":29},{"sys":11394},{"type":12,"linkType":13,"id":14},{"sys":11396},{"id":21,"type":12,"linkType":22},{"sys":11398},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11400,"metaTitle":405,"metaDescription":406,"mainTitle":11401,"subtitle":424,"heroImage":11416,"ctaButton":447,"ctaLink":448},[404],{"data":11402,"content":11403,"nodeType":74},{},[11404,11410],{"data":11405,"content":11406,"nodeType":78},{},[11407],{"data":11408,"marks":11409,"value":416,"nodeType":82},{},[],{"data":11411,"content":11412,"nodeType":87},{},[11413],{"data":11414,"marks":11415,"value":423,"nodeType":82},{},[],{"metadata":11417,"sys":11420,"fields":11425},{"tags":11418,"concepts":11419},[],[],{"space":11421,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11423,"publishedVersion":62,"revision":44,"locale":29},{"sys":11422},{"type":12,"linkType":13,"id":14},{"sys":11424},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11426},{"url":439,"details":11427,"fileName":445,"contentType":446},{"size":441,"image":11428},{"width":443,"height":444},{"sys":11430,"fields":11433},{"id":11431,"createdAt":11432},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11434,"slug":11435,"articleIntro":11434,"category":11436},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11437],{"metadata":11438,"sys":11441,"fields":11448},{"tags":11439,"concepts":11440},[],[],{"space":11442,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11444,"publishedVersion":395,"revision":62,"contentType":11446,"locale":29},{"sys":11443},{"type":12,"linkType":13,"id":14},{"sys":11445},{"id":21,"type":12,"linkType":22},{"sys":11447},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11449,"metaTitle":405,"metaDescription":406,"mainTitle":11450,"subtitle":424,"heroImage":11465,"ctaButton":447,"ctaLink":448},[404],{"data":11451,"content":11452,"nodeType":74},{},[11453,11459],{"data":11454,"content":11455,"nodeType":78},{},[11456],{"data":11457,"marks":11458,"value":416,"nodeType":82},{},[],{"data":11460,"content":11461,"nodeType":87},{},[11462],{"data":11463,"marks":11464,"value":423,"nodeType":82},{},[],{"metadata":11466,"sys":11469,"fields":11474},{"tags":11467,"concepts":11468},[],[],{"space":11470,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11472,"publishedVersion":62,"revision":44,"locale":29},{"sys":11471},{"type":12,"linkType":13,"id":14},{"sys":11473},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11475},{"url":439,"details":11476,"fileName":445,"contentType":446},{"size":441,"image":11477},{"width":443,"height":444},{"sys":11479,"fields":11482},{"id":11480,"createdAt":11481},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":11483,"slug":11484,"articleIntro":11483,"category":11485},"4686 - Charges à payer","compte-4686-charges-a-payer",[11486],{"metadata":11487,"sys":11490,"fields":11497},{"tags":11488,"concepts":11489},[],[],{"space":11491,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11493,"publishedVersion":395,"revision":62,"contentType":11495,"locale":29},{"sys":11492},{"type":12,"linkType":13,"id":14},{"sys":11494},{"id":21,"type":12,"linkType":22},{"sys":11496},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11498,"metaTitle":405,"metaDescription":406,"mainTitle":11499,"subtitle":424,"heroImage":11514,"ctaButton":447,"ctaLink":448},[404],{"data":11500,"content":11501,"nodeType":74},{},[11502,11508],{"data":11503,"content":11504,"nodeType":78},{},[11505],{"data":11506,"marks":11507,"value":416,"nodeType":82},{},[],{"data":11509,"content":11510,"nodeType":87},{},[11511],{"data":11512,"marks":11513,"value":423,"nodeType":82},{},[],{"metadata":11515,"sys":11518,"fields":11523},{"tags":11516,"concepts":11517},[],[],{"space":11519,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11521,"publishedVersion":62,"revision":44,"locale":29},{"sys":11520},{"type":12,"linkType":13,"id":14},{"sys":11522},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11524},{"url":439,"details":11525,"fileName":445,"contentType":446},{"size":441,"image":11526},{"width":443,"height":444},{"sys":11528,"fields":11531},{"id":11529,"createdAt":11530},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":11532,"slug":11533,"articleIntro":11532,"category":11534},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[11535],{"metadata":11536,"sys":11539,"fields":11546},{"tags":11537,"concepts":11538},[],[],{"space":11540,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11542,"publishedVersion":395,"revision":62,"contentType":11544,"locale":29},{"sys":11541},{"type":12,"linkType":13,"id":14},{"sys":11543},{"id":21,"type":12,"linkType":22},{"sys":11545},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11547,"metaTitle":405,"metaDescription":406,"mainTitle":11548,"subtitle":424,"heroImage":11563,"ctaButton":447,"ctaLink":448},[404],{"data":11549,"content":11550,"nodeType":74},{},[11551,11557],{"data":11552,"content":11553,"nodeType":78},{},[11554],{"data":11555,"marks":11556,"value":416,"nodeType":82},{},[],{"data":11558,"content":11559,"nodeType":87},{},[11560],{"data":11561,"marks":11562,"value":423,"nodeType":82},{},[],{"metadata":11564,"sys":11567,"fields":11572},{"tags":11565,"concepts":11566},[],[],{"space":11568,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11570,"publishedVersion":62,"revision":44,"locale":29},{"sys":11569},{"type":12,"linkType":13,"id":14},{"sys":11571},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11573},{"url":439,"details":11574,"fileName":445,"contentType":446},{"size":441,"image":11575},{"width":443,"height":444},{"sys":11577,"fields":11580},{"id":11578,"createdAt":11579},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":11581,"slug":11582,"articleIntro":11581,"category":11583},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[11584],{"metadata":11585,"sys":11588,"fields":11595},{"tags":11586,"concepts":11587},[],[],{"space":11589,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11591,"publishedVersion":395,"revision":62,"contentType":11593,"locale":29},{"sys":11590},{"type":12,"linkType":13,"id":14},{"sys":11592},{"id":21,"type":12,"linkType":22},{"sys":11594},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11596,"metaTitle":405,"metaDescription":406,"mainTitle":11597,"subtitle":424,"heroImage":11612,"ctaButton":447,"ctaLink":448},[404],{"data":11598,"content":11599,"nodeType":74},{},[11600,11606],{"data":11601,"content":11602,"nodeType":78},{},[11603],{"data":11604,"marks":11605,"value":416,"nodeType":82},{},[],{"data":11607,"content":11608,"nodeType":87},{},[11609],{"data":11610,"marks":11611,"value":423,"nodeType":82},{},[],{"metadata":11613,"sys":11616,"fields":11621},{"tags":11614,"concepts":11615},[],[],{"space":11617,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11619,"publishedVersion":62,"revision":44,"locale":29},{"sys":11618},{"type":12,"linkType":13,"id":14},{"sys":11620},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11622},{"url":439,"details":11623,"fileName":445,"contentType":446},{"size":441,"image":11624},{"width":443,"height":444},{"sys":11626,"fields":11629},{"id":11627,"createdAt":11628},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":11630,"slug":11631,"articleIntro":11630,"category":11632},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[11633],{"metadata":11634,"sys":11637,"fields":11644},{"tags":11635,"concepts":11636},[],[],{"space":11638,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11640,"publishedVersion":395,"revision":62,"contentType":11642,"locale":29},{"sys":11639},{"type":12,"linkType":13,"id":14},{"sys":11641},{"id":21,"type":12,"linkType":22},{"sys":11643},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11645,"metaTitle":405,"metaDescription":406,"mainTitle":11646,"subtitle":424,"heroImage":11661,"ctaButton":447,"ctaLink":448},[404],{"data":11647,"content":11648,"nodeType":74},{},[11649,11655],{"data":11650,"content":11651,"nodeType":78},{},[11652],{"data":11653,"marks":11654,"value":416,"nodeType":82},{},[],{"data":11656,"content":11657,"nodeType":87},{},[11658],{"data":11659,"marks":11660,"value":423,"nodeType":82},{},[],{"metadata":11662,"sys":11665,"fields":11670},{"tags":11663,"concepts":11664},[],[],{"space":11666,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11668,"publishedVersion":62,"revision":44,"locale":29},{"sys":11667},{"type":12,"linkType":13,"id":14},{"sys":11669},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11671},{"url":439,"details":11672,"fileName":445,"contentType":446},{"size":441,"image":11673},{"width":443,"height":444},{"sys":11675,"fields":11678},{"id":11676,"createdAt":11677},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":11679,"slug":11680,"articleIntro":11679,"category":11681},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[11682],{"metadata":11683,"sys":11686,"fields":11693},{"tags":11684,"concepts":11685},[],[],{"space":11687,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11689,"publishedVersion":395,"revision":62,"contentType":11691,"locale":29},{"sys":11688},{"type":12,"linkType":13,"id":14},{"sys":11690},{"id":21,"type":12,"linkType":22},{"sys":11692},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11694,"metaTitle":405,"metaDescription":406,"mainTitle":11695,"subtitle":424,"heroImage":11710,"ctaButton":447,"ctaLink":448},[404],{"data":11696,"content":11697,"nodeType":74},{},[11698,11704],{"data":11699,"content":11700,"nodeType":78},{},[11701],{"data":11702,"marks":11703,"value":416,"nodeType":82},{},[],{"data":11705,"content":11706,"nodeType":87},{},[11707],{"data":11708,"marks":11709,"value":423,"nodeType":82},{},[],{"metadata":11711,"sys":11714,"fields":11719},{"tags":11712,"concepts":11713},[],[],{"space":11715,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11717,"publishedVersion":62,"revision":44,"locale":29},{"sys":11716},{"type":12,"linkType":13,"id":14},{"sys":11718},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11720},{"url":439,"details":11721,"fileName":445,"contentType":446},{"size":441,"image":11722},{"width":443,"height":444},{"sys":11724,"fields":11727},{"id":11725,"createdAt":11726},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":11728,"slug":11729,"articleIntro":-1,"category":11730},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[11731],{"metadata":11732,"sys":11735,"fields":11742},{"tags":11733,"concepts":11734},[],[],{"space":11736,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11738,"publishedVersion":395,"revision":62,"contentType":11740,"locale":29},{"sys":11737},{"type":12,"linkType":13,"id":14},{"sys":11739},{"id":21,"type":12,"linkType":22},{"sys":11741},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11743,"metaTitle":405,"metaDescription":406,"mainTitle":11744,"subtitle":424,"heroImage":11759,"ctaButton":447,"ctaLink":448},[404],{"data":11745,"content":11746,"nodeType":74},{},[11747,11753],{"data":11748,"content":11749,"nodeType":78},{},[11750],{"data":11751,"marks":11752,"value":416,"nodeType":82},{},[],{"data":11754,"content":11755,"nodeType":87},{},[11756],{"data":11757,"marks":11758,"value":423,"nodeType":82},{},[],{"metadata":11760,"sys":11763,"fields":11768},{"tags":11761,"concepts":11762},[],[],{"space":11764,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11766,"publishedVersion":62,"revision":44,"locale":29},{"sys":11765},{"type":12,"linkType":13,"id":14},{"sys":11767},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11769},{"url":439,"details":11770,"fileName":445,"contentType":446},{"size":441,"image":11771},{"width":443,"height":444},{"sys":11773,"fields":11776},{"id":11774,"createdAt":11775},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":11777,"slug":11778,"articleIntro":11777,"category":11779},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[11780],{"metadata":11781,"sys":11784,"fields":11791},{"tags":11782,"concepts":11783},[],[],{"space":11785,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11787,"publishedVersion":395,"revision":62,"contentType":11789,"locale":29},{"sys":11786},{"type":12,"linkType":13,"id":14},{"sys":11788},{"id":21,"type":12,"linkType":22},{"sys":11790},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11792,"metaTitle":405,"metaDescription":406,"mainTitle":11793,"subtitle":424,"heroImage":11808,"ctaButton":447,"ctaLink":448},[404],{"data":11794,"content":11795,"nodeType":74},{},[11796,11802],{"data":11797,"content":11798,"nodeType":78},{},[11799],{"data":11800,"marks":11801,"value":416,"nodeType":82},{},[],{"data":11803,"content":11804,"nodeType":87},{},[11805],{"data":11806,"marks":11807,"value":423,"nodeType":82},{},[],{"metadata":11809,"sys":11812,"fields":11817},{"tags":11810,"concepts":11811},[],[],{"space":11813,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11815,"publishedVersion":62,"revision":44,"locale":29},{"sys":11814},{"type":12,"linkType":13,"id":14},{"sys":11816},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11818},{"url":439,"details":11819,"fileName":445,"contentType":446},{"size":441,"image":11820},{"width":443,"height":444},{"sys":11822,"fields":11825},{"id":11823,"createdAt":11824},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":11826,"slug":11827,"articleIntro":11826,"category":11828},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[11829],{"metadata":11830,"sys":11833,"fields":11840},{"tags":11831,"concepts":11832},[],[],{"space":11834,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11836,"publishedVersion":395,"revision":62,"contentType":11838,"locale":29},{"sys":11835},{"type":12,"linkType":13,"id":14},{"sys":11837},{"id":21,"type":12,"linkType":22},{"sys":11839},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11841,"metaTitle":405,"metaDescription":406,"mainTitle":11842,"subtitle":424,"heroImage":11857,"ctaButton":447,"ctaLink":448},[404],{"data":11843,"content":11844,"nodeType":74},{},[11845,11851],{"data":11846,"content":11847,"nodeType":78},{},[11848],{"data":11849,"marks":11850,"value":416,"nodeType":82},{},[],{"data":11852,"content":11853,"nodeType":87},{},[11854],{"data":11855,"marks":11856,"value":423,"nodeType":82},{},[],{"metadata":11858,"sys":11861,"fields":11866},{"tags":11859,"concepts":11860},[],[],{"space":11862,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11864,"publishedVersion":62,"revision":44,"locale":29},{"sys":11863},{"type":12,"linkType":13,"id":14},{"sys":11865},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11867},{"url":439,"details":11868,"fileName":445,"contentType":446},{"size":441,"image":11869},{"width":443,"height":444},{"sys":11871,"fields":11874},{"id":11872,"createdAt":11873},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":11875,"slug":11876,"articleIntro":11875,"category":11877},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[11878],{"metadata":11879,"sys":11882,"fields":11889},{"tags":11880,"concepts":11881},[],[],{"space":11883,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11885,"publishedVersion":395,"revision":62,"contentType":11887,"locale":29},{"sys":11884},{"type":12,"linkType":13,"id":14},{"sys":11886},{"id":21,"type":12,"linkType":22},{"sys":11888},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11890,"metaTitle":405,"metaDescription":406,"mainTitle":11891,"subtitle":424,"heroImage":11906,"ctaButton":447,"ctaLink":448},[404],{"data":11892,"content":11893,"nodeType":74},{},[11894,11900],{"data":11895,"content":11896,"nodeType":78},{},[11897],{"data":11898,"marks":11899,"value":416,"nodeType":82},{},[],{"data":11901,"content":11902,"nodeType":87},{},[11903],{"data":11904,"marks":11905,"value":423,"nodeType":82},{},[],{"metadata":11907,"sys":11910,"fields":11915},{"tags":11908,"concepts":11909},[],[],{"space":11911,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11913,"publishedVersion":62,"revision":44,"locale":29},{"sys":11912},{"type":12,"linkType":13,"id":14},{"sys":11914},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11916},{"url":439,"details":11917,"fileName":445,"contentType":446},{"size":441,"image":11918},{"width":443,"height":444},{"sys":11920,"fields":11923},{"id":11921,"createdAt":11922},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":11924,"slug":11925,"articleIntro":-1,"category":11926},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[11927],{"metadata":11928,"sys":11931,"fields":11938},{"tags":11929,"concepts":11930},[],[],{"space":11932,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11934,"publishedVersion":395,"revision":62,"contentType":11936,"locale":29},{"sys":11933},{"type":12,"linkType":13,"id":14},{"sys":11935},{"id":21,"type":12,"linkType":22},{"sys":11937},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11939,"metaTitle":405,"metaDescription":406,"mainTitle":11940,"subtitle":424,"heroImage":11955,"ctaButton":447,"ctaLink":448},[404],{"data":11941,"content":11942,"nodeType":74},{},[11943,11949],{"data":11944,"content":11945,"nodeType":78},{},[11946],{"data":11947,"marks":11948,"value":416,"nodeType":82},{},[],{"data":11950,"content":11951,"nodeType":87},{},[11952],{"data":11953,"marks":11954,"value":423,"nodeType":82},{},[],{"metadata":11956,"sys":11959,"fields":11964},{"tags":11957,"concepts":11958},[],[],{"space":11960,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11962,"publishedVersion":62,"revision":44,"locale":29},{"sys":11961},{"type":12,"linkType":13,"id":14},{"sys":11963},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11965},{"url":439,"details":11966,"fileName":445,"contentType":446},{"size":441,"image":11967},{"width":443,"height":444},{"sys":11969,"fields":11972},{"id":11970,"createdAt":11971},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":11973,"slug":11974,"articleIntro":11973,"category":11975},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[11976],{"metadata":11977,"sys":11980,"fields":11987},{"tags":11978,"concepts":11979},[],[],{"space":11981,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11983,"publishedVersion":395,"revision":62,"contentType":11985,"locale":29},{"sys":11982},{"type":12,"linkType":13,"id":14},{"sys":11984},{"id":21,"type":12,"linkType":22},{"sys":11986},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11988,"metaTitle":405,"metaDescription":406,"mainTitle":11989,"subtitle":424,"heroImage":12004,"ctaButton":447,"ctaLink":448},[404],{"data":11990,"content":11991,"nodeType":74},{},[11992,11998],{"data":11993,"content":11994,"nodeType":78},{},[11995],{"data":11996,"marks":11997,"value":416,"nodeType":82},{},[],{"data":11999,"content":12000,"nodeType":87},{},[12001],{"data":12002,"marks":12003,"value":423,"nodeType":82},{},[],{"metadata":12005,"sys":12008,"fields":12013},{"tags":12006,"concepts":12007},[],[],{"space":12009,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12011,"publishedVersion":62,"revision":44,"locale":29},{"sys":12010},{"type":12,"linkType":13,"id":14},{"sys":12012},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12014},{"url":439,"details":12015,"fileName":445,"contentType":446},{"size":441,"image":12016},{"width":443,"height":444},{"sys":12018,"fields":12021},{"id":12019,"createdAt":12020},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":12022,"slug":12023,"articleIntro":12022,"category":12024},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[12025],{"metadata":12026,"sys":12029,"fields":12036},{"tags":12027,"concepts":12028},[],[],{"space":12030,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12032,"publishedVersion":395,"revision":62,"contentType":12034,"locale":29},{"sys":12031},{"type":12,"linkType":13,"id":14},{"sys":12033},{"id":21,"type":12,"linkType":22},{"sys":12035},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12037,"metaTitle":405,"metaDescription":406,"mainTitle":12038,"subtitle":424,"heroImage":12053,"ctaButton":447,"ctaLink":448},[404],{"data":12039,"content":12040,"nodeType":74},{},[12041,12047],{"data":12042,"content":12043,"nodeType":78},{},[12044],{"data":12045,"marks":12046,"value":416,"nodeType":82},{},[],{"data":12048,"content":12049,"nodeType":87},{},[12050],{"data":12051,"marks":12052,"value":423,"nodeType":82},{},[],{"metadata":12054,"sys":12057,"fields":12062},{"tags":12055,"concepts":12056},[],[],{"space":12058,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12060,"publishedVersion":62,"revision":44,"locale":29},{"sys":12059},{"type":12,"linkType":13,"id":14},{"sys":12061},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12063},{"url":439,"details":12064,"fileName":445,"contentType":446},{"size":441,"image":12065},{"width":443,"height":444},{"sys":12067,"fields":12070},{"id":12068,"createdAt":12069},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":12071,"slug":12072,"articleIntro":12071,"category":12073},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[12074],{"metadata":12075,"sys":12078,"fields":12085},{"tags":12076,"concepts":12077},[],[],{"space":12079,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12081,"publishedVersion":395,"revision":62,"contentType":12083,"locale":29},{"sys":12080},{"type":12,"linkType":13,"id":14},{"sys":12082},{"id":21,"type":12,"linkType":22},{"sys":12084},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12086,"metaTitle":405,"metaDescription":406,"mainTitle":12087,"subtitle":424,"heroImage":12102,"ctaButton":447,"ctaLink":448},[404],{"data":12088,"content":12089,"nodeType":74},{},[12090,12096],{"data":12091,"content":12092,"nodeType":78},{},[12093],{"data":12094,"marks":12095,"value":416,"nodeType":82},{},[],{"data":12097,"content":12098,"nodeType":87},{},[12099],{"data":12100,"marks":12101,"value":423,"nodeType":82},{},[],{"metadata":12103,"sys":12106,"fields":12111},{"tags":12104,"concepts":12105},[],[],{"space":12107,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12109,"publishedVersion":62,"revision":44,"locale":29},{"sys":12108},{"type":12,"linkType":13,"id":14},{"sys":12110},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12112},{"url":439,"details":12113,"fileName":445,"contentType":446},{"size":441,"image":12114},{"width":443,"height":444},{"sys":12116,"fields":12119},{"id":12117,"createdAt":12118},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":12120,"slug":12121,"articleIntro":12120,"category":12122},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[12123],{"metadata":12124,"sys":12127,"fields":12134},{"tags":12125,"concepts":12126},[],[],{"space":12128,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12130,"publishedVersion":395,"revision":62,"contentType":12132,"locale":29},{"sys":12129},{"type":12,"linkType":13,"id":14},{"sys":12131},{"id":21,"type":12,"linkType":22},{"sys":12133},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12135,"metaTitle":405,"metaDescription":406,"mainTitle":12136,"subtitle":424,"heroImage":12151,"ctaButton":447,"ctaLink":448},[404],{"data":12137,"content":12138,"nodeType":74},{},[12139,12145],{"data":12140,"content":12141,"nodeType":78},{},[12142],{"data":12143,"marks":12144,"value":416,"nodeType":82},{},[],{"data":12146,"content":12147,"nodeType":87},{},[12148],{"data":12149,"marks":12150,"value":423,"nodeType":82},{},[],{"metadata":12152,"sys":12155,"fields":12160},{"tags":12153,"concepts":12154},[],[],{"space":12156,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12158,"publishedVersion":62,"revision":44,"locale":29},{"sys":12157},{"type":12,"linkType":13,"id":14},{"sys":12159},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12161},{"url":439,"details":12162,"fileName":445,"contentType":446},{"size":441,"image":12163},{"width":443,"height":444},{"sys":12165,"fields":12168},{"id":12166,"createdAt":12167},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":12169,"slug":12170,"articleIntro":-1,"category":12171},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[12172],{"metadata":12173,"sys":12176,"fields":12183},{"tags":12174,"concepts":12175},[],[],{"space":12177,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12179,"publishedVersion":395,"revision":62,"contentType":12181,"locale":29},{"sys":12178},{"type":12,"linkType":13,"id":14},{"sys":12180},{"id":21,"type":12,"linkType":22},{"sys":12182},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12184,"metaTitle":405,"metaDescription":406,"mainTitle":12185,"subtitle":424,"heroImage":12200,"ctaButton":447,"ctaLink":448},[404],{"data":12186,"content":12187,"nodeType":74},{},[12188,12194],{"data":12189,"content":12190,"nodeType":78},{},[12191],{"data":12192,"marks":12193,"value":416,"nodeType":82},{},[],{"data":12195,"content":12196,"nodeType":87},{},[12197],{"data":12198,"marks":12199,"value":423,"nodeType":82},{},[],{"metadata":12201,"sys":12204,"fields":12209},{"tags":12202,"concepts":12203},[],[],{"space":12205,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12207,"publishedVersion":62,"revision":44,"locale":29},{"sys":12206},{"type":12,"linkType":13,"id":14},{"sys":12208},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12210},{"url":439,"details":12211,"fileName":445,"contentType":446},{"size":441,"image":12212},{"width":443,"height":444},{"sys":12214,"fields":12217},{"id":12215,"createdAt":12216},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":12218,"slug":12219,"articleIntro":12218,"category":12220},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[12221],{"metadata":12222,"sys":12225,"fields":12232},{"tags":12223,"concepts":12224},[],[],{"space":12226,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12228,"publishedVersion":395,"revision":62,"contentType":12230,"locale":29},{"sys":12227},{"type":12,"linkType":13,"id":14},{"sys":12229},{"id":21,"type":12,"linkType":22},{"sys":12231},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12233,"metaTitle":405,"metaDescription":406,"mainTitle":12234,"subtitle":424,"heroImage":12249,"ctaButton":447,"ctaLink":448},[404],{"data":12235,"content":12236,"nodeType":74},{},[12237,12243],{"data":12238,"content":12239,"nodeType":78},{},[12240],{"data":12241,"marks":12242,"value":416,"nodeType":82},{},[],{"data":12244,"content":12245,"nodeType":87},{},[12246],{"data":12247,"marks":12248,"value":423,"nodeType":82},{},[],{"metadata":12250,"sys":12253,"fields":12258},{"tags":12251,"concepts":12252},[],[],{"space":12254,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12256,"publishedVersion":62,"revision":44,"locale":29},{"sys":12255},{"type":12,"linkType":13,"id":14},{"sys":12257},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12259},{"url":439,"details":12260,"fileName":445,"contentType":446},{"size":441,"image":12261},{"width":443,"height":444},{"sys":12263,"fields":12266},{"id":12264,"createdAt":12265},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":12267,"slug":12268,"articleIntro":12267,"category":12269},"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",[12270],{"metadata":12271,"sys":12274,"fields":12281},{"tags":12272,"concepts":12273},[],[],{"space":12275,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12277,"publishedVersion":395,"revision":62,"contentType":12279,"locale":29},{"sys":12276},{"type":12,"linkType":13,"id":14},{"sys":12278},{"id":21,"type":12,"linkType":22},{"sys":12280},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12282,"metaTitle":405,"metaDescription":406,"mainTitle":12283,"subtitle":424,"heroImage":12298,"ctaButton":447,"ctaLink":448},[404],{"data":12284,"content":12285,"nodeType":74},{},[12286,12292],{"data":12287,"content":12288,"nodeType":78},{},[12289],{"data":12290,"marks":12291,"value":416,"nodeType":82},{},[],{"data":12293,"content":12294,"nodeType":87},{},[12295],{"data":12296,"marks":12297,"value":423,"nodeType":82},{},[],{"metadata":12299,"sys":12302,"fields":12307},{"tags":12300,"concepts":12301},[],[],{"space":12303,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12305,"publishedVersion":62,"revision":44,"locale":29},{"sys":12304},{"type":12,"linkType":13,"id":14},{"sys":12306},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12308},{"url":439,"details":12309,"fileName":445,"contentType":446},{"size":441,"image":12310},{"width":443,"height":444},{"sys":12312,"fields":12315},{"id":12313,"createdAt":12314},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":12316,"slug":12317,"articleIntro":-1,"category":12318},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[12319],{"metadata":12320,"sys":12323,"fields":12330},{"tags":12321,"concepts":12322},[],[],{"space":12324,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12326,"publishedVersion":395,"revision":62,"contentType":12328,"locale":29},{"sys":12325},{"type":12,"linkType":13,"id":14},{"sys":12327},{"id":21,"type":12,"linkType":22},{"sys":12329},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12331,"metaTitle":405,"metaDescription":406,"mainTitle":12332,"subtitle":424,"heroImage":12347,"ctaButton":447,"ctaLink":448},[404],{"data":12333,"content":12334,"nodeType":74},{},[12335,12341],{"data":12336,"content":12337,"nodeType":78},{},[12338],{"data":12339,"marks":12340,"value":416,"nodeType":82},{},[],{"data":12342,"content":12343,"nodeType":87},{},[12344],{"data":12345,"marks":12346,"value":423,"nodeType":82},{},[],{"metadata":12348,"sys":12351,"fields":12356},{"tags":12349,"concepts":12350},[],[],{"space":12352,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12354,"publishedVersion":62,"revision":44,"locale":29},{"sys":12353},{"type":12,"linkType":13,"id":14},{"sys":12355},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12357},{"url":439,"details":12358,"fileName":445,"contentType":446},{"size":441,"image":12359},{"width":443,"height":444},{"sys":12361,"fields":12364},{"id":12362,"createdAt":12363},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":12365,"slug":12366,"articleIntro":12365,"category":12367},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[12368],{"metadata":12369,"sys":12372,"fields":12379},{"tags":12370,"concepts":12371},[],[],{"space":12373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12375,"publishedVersion":395,"revision":62,"contentType":12377,"locale":29},{"sys":12374},{"type":12,"linkType":13,"id":14},{"sys":12376},{"id":21,"type":12,"linkType":22},{"sys":12378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12380,"metaTitle":405,"metaDescription":406,"mainTitle":12381,"subtitle":424,"heroImage":12396,"ctaButton":447,"ctaLink":448},[404],{"data":12382,"content":12383,"nodeType":74},{},[12384,12390],{"data":12385,"content":12386,"nodeType":78},{},[12387],{"data":12388,"marks":12389,"value":416,"nodeType":82},{},[],{"data":12391,"content":12392,"nodeType":87},{},[12393],{"data":12394,"marks":12395,"value":423,"nodeType":82},{},[],{"metadata":12397,"sys":12400,"fields":12405},{"tags":12398,"concepts":12399},[],[],{"space":12401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12403,"publishedVersion":62,"revision":44,"locale":29},{"sys":12402},{"type":12,"linkType":13,"id":14},{"sys":12404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12406},{"url":439,"details":12407,"fileName":445,"contentType":446},{"size":441,"image":12408},{"width":443,"height":444},{"sys":12410,"fields":12413},{"id":12411,"createdAt":12412},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12414,"slug":12415,"articleIntro":12414,"category":12416},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12417],{"metadata":12418,"sys":12421,"fields":12428},{"tags":12419,"concepts":12420},[],[],{"space":12422,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12424,"publishedVersion":395,"revision":62,"contentType":12426,"locale":29},{"sys":12423},{"type":12,"linkType":13,"id":14},{"sys":12425},{"id":21,"type":12,"linkType":22},{"sys":12427},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12429,"metaTitle":405,"metaDescription":406,"mainTitle":12430,"subtitle":424,"heroImage":12445,"ctaButton":447,"ctaLink":448},[404],{"data":12431,"content":12432,"nodeType":74},{},[12433,12439],{"data":12434,"content":12435,"nodeType":78},{},[12436],{"data":12437,"marks":12438,"value":416,"nodeType":82},{},[],{"data":12440,"content":12441,"nodeType":87},{},[12442],{"data":12443,"marks":12444,"value":423,"nodeType":82},{},[],{"metadata":12446,"sys":12449,"fields":12454},{"tags":12447,"concepts":12448},[],[],{"space":12450,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12452,"publishedVersion":62,"revision":44,"locale":29},{"sys":12451},{"type":12,"linkType":13,"id":14},{"sys":12453},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12455},{"url":439,"details":12456,"fileName":445,"contentType":446},{"size":441,"image":12457},{"width":443,"height":444},{"sys":12459,"fields":12462},{"id":12460,"createdAt":12461},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":12463,"slug":12464,"articleIntro":-1,"category":12465},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[12466],{"metadata":12467,"sys":12470,"fields":12477},{"tags":12468,"concepts":12469},[],[],{"space":12471,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12473,"publishedVersion":395,"revision":62,"contentType":12475,"locale":29},{"sys":12472},{"type":12,"linkType":13,"id":14},{"sys":12474},{"id":21,"type":12,"linkType":22},{"sys":12476},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12478,"metaTitle":405,"metaDescription":406,"mainTitle":12479,"subtitle":424,"heroImage":12494,"ctaButton":447,"ctaLink":448},[404],{"data":12480,"content":12481,"nodeType":74},{},[12482,12488],{"data":12483,"content":12484,"nodeType":78},{},[12485],{"data":12486,"marks":12487,"value":416,"nodeType":82},{},[],{"data":12489,"content":12490,"nodeType":87},{},[12491],{"data":12492,"marks":12493,"value":423,"nodeType":82},{},[],{"metadata":12495,"sys":12498,"fields":12503},{"tags":12496,"concepts":12497},[],[],{"space":12499,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12501,"publishedVersion":62,"revision":44,"locale":29},{"sys":12500},{"type":12,"linkType":13,"id":14},{"sys":12502},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12504},{"url":439,"details":12505,"fileName":445,"contentType":446},{"size":441,"image":12506},{"width":443,"height":444},{"sys":12508,"fields":12511},{"id":12509,"createdAt":12510},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":12512,"slug":12513,"articleIntro":12512,"category":12514},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[12515],{"metadata":12516,"sys":12519,"fields":12526},{"tags":12517,"concepts":12518},[],[],{"space":12520,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12522,"publishedVersion":395,"revision":62,"contentType":12524,"locale":29},{"sys":12521},{"type":12,"linkType":13,"id":14},{"sys":12523},{"id":21,"type":12,"linkType":22},{"sys":12525},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12527,"metaTitle":405,"metaDescription":406,"mainTitle":12528,"subtitle":424,"heroImage":12543,"ctaButton":447,"ctaLink":448},[404],{"data":12529,"content":12530,"nodeType":74},{},[12531,12537],{"data":12532,"content":12533,"nodeType":78},{},[12534],{"data":12535,"marks":12536,"value":416,"nodeType":82},{},[],{"data":12538,"content":12539,"nodeType":87},{},[12540],{"data":12541,"marks":12542,"value":423,"nodeType":82},{},[],{"metadata":12544,"sys":12547,"fields":12552},{"tags":12545,"concepts":12546},[],[],{"space":12548,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12550,"publishedVersion":62,"revision":44,"locale":29},{"sys":12549},{"type":12,"linkType":13,"id":14},{"sys":12551},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12553},{"url":439,"details":12554,"fileName":445,"contentType":446},{"size":441,"image":12555},{"width":443,"height":444},{"sys":12557,"fields":12560},{"id":12558,"createdAt":12559},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":12561,"slug":12562,"articleIntro":-1,"category":12563},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[12564],{"metadata":12565,"sys":12568,"fields":12575},{"tags":12566,"concepts":12567},[],[],{"space":12569,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12571,"publishedVersion":395,"revision":62,"contentType":12573,"locale":29},{"sys":12570},{"type":12,"linkType":13,"id":14},{"sys":12572},{"id":21,"type":12,"linkType":22},{"sys":12574},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12576,"metaTitle":405,"metaDescription":406,"mainTitle":12577,"subtitle":424,"heroImage":12592,"ctaButton":447,"ctaLink":448},[404],{"data":12578,"content":12579,"nodeType":74},{},[12580,12586],{"data":12581,"content":12582,"nodeType":78},{},[12583],{"data":12584,"marks":12585,"value":416,"nodeType":82},{},[],{"data":12587,"content":12588,"nodeType":87},{},[12589],{"data":12590,"marks":12591,"value":423,"nodeType":82},{},[],{"metadata":12593,"sys":12596,"fields":12601},{"tags":12594,"concepts":12595},[],[],{"space":12597,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12599,"publishedVersion":62,"revision":44,"locale":29},{"sys":12598},{"type":12,"linkType":13,"id":14},{"sys":12600},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12602},{"url":439,"details":12603,"fileName":445,"contentType":446},{"size":441,"image":12604},{"width":443,"height":444},{"sys":12606,"fields":12609},{"id":12607,"createdAt":12608},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":12610,"slug":12611,"articleIntro":-1,"category":12612},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[12613],{"metadata":12614,"sys":12617,"fields":12624},{"tags":12615,"concepts":12616},[],[],{"space":12618,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12620,"publishedVersion":395,"revision":62,"contentType":12622,"locale":29},{"sys":12619},{"type":12,"linkType":13,"id":14},{"sys":12621},{"id":21,"type":12,"linkType":22},{"sys":12623},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12625,"metaTitle":405,"metaDescription":406,"mainTitle":12626,"subtitle":424,"heroImage":12641,"ctaButton":447,"ctaLink":448},[404],{"data":12627,"content":12628,"nodeType":74},{},[12629,12635],{"data":12630,"content":12631,"nodeType":78},{},[12632],{"data":12633,"marks":12634,"value":416,"nodeType":82},{},[],{"data":12636,"content":12637,"nodeType":87},{},[12638],{"data":12639,"marks":12640,"value":423,"nodeType":82},{},[],{"metadata":12642,"sys":12645,"fields":12650},{"tags":12643,"concepts":12644},[],[],{"space":12646,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12648,"publishedVersion":62,"revision":44,"locale":29},{"sys":12647},{"type":12,"linkType":13,"id":14},{"sys":12649},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12651},{"url":439,"details":12652,"fileName":445,"contentType":446},{"size":441,"image":12653},{"width":443,"height":444},{"sys":12655,"fields":12658},{"id":12656,"createdAt":12657},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":12659,"slug":12660,"articleIntro":12659,"category":12661},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[12662],{"metadata":12663,"sys":12666,"fields":12673},{"tags":12664,"concepts":12665},[],[],{"space":12667,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12669,"publishedVersion":395,"revision":62,"contentType":12671,"locale":29},{"sys":12668},{"type":12,"linkType":13,"id":14},{"sys":12670},{"id":21,"type":12,"linkType":22},{"sys":12672},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12674,"metaTitle":405,"metaDescription":406,"mainTitle":12675,"subtitle":424,"heroImage":12690,"ctaButton":447,"ctaLink":448},[404],{"data":12676,"content":12677,"nodeType":74},{},[12678,12684],{"data":12679,"content":12680,"nodeType":78},{},[12681],{"data":12682,"marks":12683,"value":416,"nodeType":82},{},[],{"data":12685,"content":12686,"nodeType":87},{},[12687],{"data":12688,"marks":12689,"value":423,"nodeType":82},{},[],{"metadata":12691,"sys":12694,"fields":12699},{"tags":12692,"concepts":12693},[],[],{"space":12695,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12697,"publishedVersion":62,"revision":44,"locale":29},{"sys":12696},{"type":12,"linkType":13,"id":14},{"sys":12698},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12700},{"url":439,"details":12701,"fileName":445,"contentType":446},{"size":441,"image":12702},{"width":443,"height":444},{"sys":12704,"fields":12707},{"id":12705,"createdAt":12706},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":12708,"slug":12709,"articleIntro":12708,"category":12710},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[12711],{"metadata":12712,"sys":12715,"fields":12722},{"tags":12713,"concepts":12714},[],[],{"space":12716,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12718,"publishedVersion":395,"revision":62,"contentType":12720,"locale":29},{"sys":12717},{"type":12,"linkType":13,"id":14},{"sys":12719},{"id":21,"type":12,"linkType":22},{"sys":12721},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12723,"metaTitle":405,"metaDescription":406,"mainTitle":12724,"subtitle":424,"heroImage":12739,"ctaButton":447,"ctaLink":448},[404],{"data":12725,"content":12726,"nodeType":74},{},[12727,12733],{"data":12728,"content":12729,"nodeType":78},{},[12730],{"data":12731,"marks":12732,"value":416,"nodeType":82},{},[],{"data":12734,"content":12735,"nodeType":87},{},[12736],{"data":12737,"marks":12738,"value":423,"nodeType":82},{},[],{"metadata":12740,"sys":12743,"fields":12748},{"tags":12741,"concepts":12742},[],[],{"space":12744,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12746,"publishedVersion":62,"revision":44,"locale":29},{"sys":12745},{"type":12,"linkType":13,"id":14},{"sys":12747},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12749},{"url":439,"details":12750,"fileName":445,"contentType":446},{"size":441,"image":12751},{"width":443,"height":444},{"sys":12753,"fields":12756},{"id":12754,"createdAt":12755},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":12757,"slug":12758,"articleIntro":-1,"category":12759},"Compte 628 - Divers","compte-628-divers",[12760],{"metadata":12761,"sys":12764,"fields":12771},{"tags":12762,"concepts":12763},[],[],{"space":12765,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12767,"publishedVersion":395,"revision":62,"contentType":12769,"locale":29},{"sys":12766},{"type":12,"linkType":13,"id":14},{"sys":12768},{"id":21,"type":12,"linkType":22},{"sys":12770},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12772,"metaTitle":405,"metaDescription":406,"mainTitle":12773,"subtitle":424,"heroImage":12788,"ctaButton":447,"ctaLink":448},[404],{"data":12774,"content":12775,"nodeType":74},{},[12776,12782],{"data":12777,"content":12778,"nodeType":78},{},[12779],{"data":12780,"marks":12781,"value":416,"nodeType":82},{},[],{"data":12783,"content":12784,"nodeType":87},{},[12785],{"data":12786,"marks":12787,"value":423,"nodeType":82},{},[],{"metadata":12789,"sys":12792,"fields":12797},{"tags":12790,"concepts":12791},[],[],{"space":12793,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12795,"publishedVersion":62,"revision":44,"locale":29},{"sys":12794},{"type":12,"linkType":13,"id":14},{"sys":12796},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12798},{"url":439,"details":12799,"fileName":445,"contentType":446},{"size":441,"image":12800},{"width":443,"height":444},{"sys":12802,"fields":12805},{"id":12803,"createdAt":12804},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":12806,"slug":12807,"articleIntro":12806,"category":12808},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[12809],{"metadata":12810,"sys":12813,"fields":12820},{"tags":12811,"concepts":12812},[],[],{"space":12814,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12816,"publishedVersion":395,"revision":62,"contentType":12818,"locale":29},{"sys":12815},{"type":12,"linkType":13,"id":14},{"sys":12817},{"id":21,"type":12,"linkType":22},{"sys":12819},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12821,"metaTitle":405,"metaDescription":406,"mainTitle":12822,"subtitle":424,"heroImage":12837,"ctaButton":447,"ctaLink":448},[404],{"data":12823,"content":12824,"nodeType":74},{},[12825,12831],{"data":12826,"content":12827,"nodeType":78},{},[12828],{"data":12829,"marks":12830,"value":416,"nodeType":82},{},[],{"data":12832,"content":12833,"nodeType":87},{},[12834],{"data":12835,"marks":12836,"value":423,"nodeType":82},{},[],{"metadata":12838,"sys":12841,"fields":12846},{"tags":12839,"concepts":12840},[],[],{"space":12842,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12844,"publishedVersion":62,"revision":44,"locale":29},{"sys":12843},{"type":12,"linkType":13,"id":14},{"sys":12845},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12847},{"url":439,"details":12848,"fileName":445,"contentType":446},{"size":441,"image":12849},{"width":443,"height":444},{"sys":12851,"fields":12854},{"id":12852,"createdAt":12853},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":12855,"slug":12856,"articleIntro":-1,"category":12857},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[12858],{"metadata":12859,"sys":12862,"fields":12869},{"tags":12860,"concepts":12861},[],[],{"space":12863,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12865,"publishedVersion":395,"revision":62,"contentType":12867,"locale":29},{"sys":12864},{"type":12,"linkType":13,"id":14},{"sys":12866},{"id":21,"type":12,"linkType":22},{"sys":12868},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12870,"metaTitle":405,"metaDescription":406,"mainTitle":12871,"subtitle":424,"heroImage":12886,"ctaButton":447,"ctaLink":448},[404],{"data":12872,"content":12873,"nodeType":74},{},[12874,12880],{"data":12875,"content":12876,"nodeType":78},{},[12877],{"data":12878,"marks":12879,"value":416,"nodeType":82},{},[],{"data":12881,"content":12882,"nodeType":87},{},[12883],{"data":12884,"marks":12885,"value":423,"nodeType":82},{},[],{"metadata":12887,"sys":12890,"fields":12895},{"tags":12888,"concepts":12889},[],[],{"space":12891,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12893,"publishedVersion":62,"revision":44,"locale":29},{"sys":12892},{"type":12,"linkType":13,"id":14},{"sys":12894},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12896},{"url":439,"details":12897,"fileName":445,"contentType":446},{"size":441,"image":12898},{"width":443,"height":444},{"sys":12900,"fields":12903},{"id":12901,"createdAt":12902},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":12904,"slug":12905,"articleIntro":12904,"category":12906},"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",[12907],{"metadata":12908,"sys":12911,"fields":12918},{"tags":12909,"concepts":12910},[],[],{"space":12912,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12914,"publishedVersion":395,"revision":62,"contentType":12916,"locale":29},{"sys":12913},{"type":12,"linkType":13,"id":14},{"sys":12915},{"id":21,"type":12,"linkType":22},{"sys":12917},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12919,"metaTitle":405,"metaDescription":406,"mainTitle":12920,"subtitle":424,"heroImage":12935,"ctaButton":447,"ctaLink":448},[404],{"data":12921,"content":12922,"nodeType":74},{},[12923,12929],{"data":12924,"content":12925,"nodeType":78},{},[12926],{"data":12927,"marks":12928,"value":416,"nodeType":82},{},[],{"data":12930,"content":12931,"nodeType":87},{},[12932],{"data":12933,"marks":12934,"value":423,"nodeType":82},{},[],{"metadata":12936,"sys":12939,"fields":12944},{"tags":12937,"concepts":12938},[],[],{"space":12940,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12942,"publishedVersion":62,"revision":44,"locale":29},{"sys":12941},{"type":12,"linkType":13,"id":14},{"sys":12943},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12945},{"url":439,"details":12946,"fileName":445,"contentType":446},{"size":441,"image":12947},{"width":443,"height":444},{"sys":12949,"fields":12952},{"id":12950,"createdAt":12951},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":12953,"slug":12954,"articleIntro":12953,"category":12955},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[12956],{"metadata":12957,"sys":12960,"fields":12967},{"tags":12958,"concepts":12959},[],[],{"space":12961,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12963,"publishedVersion":395,"revision":62,"contentType":12965,"locale":29},{"sys":12962},{"type":12,"linkType":13,"id":14},{"sys":12964},{"id":21,"type":12,"linkType":22},{"sys":12966},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12968,"metaTitle":405,"metaDescription":406,"mainTitle":12969,"subtitle":424,"heroImage":12984,"ctaButton":447,"ctaLink":448},[404],{"data":12970,"content":12971,"nodeType":74},{},[12972,12978],{"data":12973,"content":12974,"nodeType":78},{},[12975],{"data":12976,"marks":12977,"value":416,"nodeType":82},{},[],{"data":12979,"content":12980,"nodeType":87},{},[12981],{"data":12982,"marks":12983,"value":423,"nodeType":82},{},[],{"metadata":12985,"sys":12988,"fields":12993},{"tags":12986,"concepts":12987},[],[],{"space":12989,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12991,"publishedVersion":62,"revision":44,"locale":29},{"sys":12990},{"type":12,"linkType":13,"id":14},{"sys":12992},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12994},{"url":439,"details":12995,"fileName":445,"contentType":446},{"size":441,"image":12996},{"width":443,"height":444},{"sys":12998,"fields":13001},{"id":12999,"createdAt":13000},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":13002,"slug":13003,"articleIntro":13004,"category":13005},"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.",[13006],{"metadata":13007,"sys":13010,"fields":13017},{"tags":13008,"concepts":13009},[],[],{"space":13011,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13013,"publishedVersion":395,"revision":62,"contentType":13015,"locale":29},{"sys":13012},{"type":12,"linkType":13,"id":14},{"sys":13014},{"id":21,"type":12,"linkType":22},{"sys":13016},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13018,"metaTitle":405,"metaDescription":406,"mainTitle":13019,"subtitle":424,"heroImage":13034,"ctaButton":447,"ctaLink":448},[404],{"data":13020,"content":13021,"nodeType":74},{},[13022,13028],{"data":13023,"content":13024,"nodeType":78},{},[13025],{"data":13026,"marks":13027,"value":416,"nodeType":82},{},[],{"data":13029,"content":13030,"nodeType":87},{},[13031],{"data":13032,"marks":13033,"value":423,"nodeType":82},{},[],{"metadata":13035,"sys":13038,"fields":13043},{"tags":13036,"concepts":13037},[],[],{"space":13039,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13041,"publishedVersion":62,"revision":44,"locale":29},{"sys":13040},{"type":12,"linkType":13,"id":14},{"sys":13042},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13044},{"url":439,"details":13045,"fileName":445,"contentType":446},{"size":441,"image":13046},{"width":443,"height":444},{"sys":13048,"fields":13051},{"id":13049,"createdAt":13050},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":13052,"slug":13053,"articleIntro":13052,"category":13054},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[13055],{"metadata":13056,"sys":13059,"fields":13066},{"tags":13057,"concepts":13058},[],[],{"space":13060,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13062,"publishedVersion":395,"revision":62,"contentType":13064,"locale":29},{"sys":13061},{"type":12,"linkType":13,"id":14},{"sys":13063},{"id":21,"type":12,"linkType":22},{"sys":13065},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13067,"metaTitle":405,"metaDescription":406,"mainTitle":13068,"subtitle":424,"heroImage":13083,"ctaButton":447,"ctaLink":448},[404],{"data":13069,"content":13070,"nodeType":74},{},[13071,13077],{"data":13072,"content":13073,"nodeType":78},{},[13074],{"data":13075,"marks":13076,"value":416,"nodeType":82},{},[],{"data":13078,"content":13079,"nodeType":87},{},[13080],{"data":13081,"marks":13082,"value":423,"nodeType":82},{},[],{"metadata":13084,"sys":13087,"fields":13092},{"tags":13085,"concepts":13086},[],[],{"space":13088,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13090,"publishedVersion":62,"revision":44,"locale":29},{"sys":13089},{"type":12,"linkType":13,"id":14},{"sys":13091},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13093},{"url":439,"details":13094,"fileName":445,"contentType":446},{"size":441,"image":13095},{"width":443,"height":444},{"sys":13097,"fields":13100},{"id":13098,"createdAt":13099},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":13101,"slug":13102,"articleIntro":13101,"category":13103},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[13104],{"metadata":13105,"sys":13108,"fields":13115},{"tags":13106,"concepts":13107},[],[],{"space":13109,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13111,"publishedVersion":395,"revision":62,"contentType":13113,"locale":29},{"sys":13110},{"type":12,"linkType":13,"id":14},{"sys":13112},{"id":21,"type":12,"linkType":22},{"sys":13114},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13116,"metaTitle":405,"metaDescription":406,"mainTitle":13117,"subtitle":424,"heroImage":13132,"ctaButton":447,"ctaLink":448},[404],{"data":13118,"content":13119,"nodeType":74},{},[13120,13126],{"data":13121,"content":13122,"nodeType":78},{},[13123],{"data":13124,"marks":13125,"value":416,"nodeType":82},{},[],{"data":13127,"content":13128,"nodeType":87},{},[13129],{"data":13130,"marks":13131,"value":423,"nodeType":82},{},[],{"metadata":13133,"sys":13136,"fields":13141},{"tags":13134,"concepts":13135},[],[],{"space":13137,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13139,"publishedVersion":62,"revision":44,"locale":29},{"sys":13138},{"type":12,"linkType":13,"id":14},{"sys":13140},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13142},{"url":439,"details":13143,"fileName":445,"contentType":446},{"size":441,"image":13144},{"width":443,"height":444},{"sys":13146,"fields":13149},{"id":13147,"createdAt":13148},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":13150,"slug":13151,"articleIntro":13150,"category":13152},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[13153],{"metadata":13154,"sys":13157,"fields":13164},{"tags":13155,"concepts":13156},[],[],{"space":13158,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13160,"publishedVersion":395,"revision":62,"contentType":13162,"locale":29},{"sys":13159},{"type":12,"linkType":13,"id":14},{"sys":13161},{"id":21,"type":12,"linkType":22},{"sys":13163},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13165,"metaTitle":405,"metaDescription":406,"mainTitle":13166,"subtitle":424,"heroImage":13181,"ctaButton":447,"ctaLink":448},[404],{"data":13167,"content":13168,"nodeType":74},{},[13169,13175],{"data":13170,"content":13171,"nodeType":78},{},[13172],{"data":13173,"marks":13174,"value":416,"nodeType":82},{},[],{"data":13176,"content":13177,"nodeType":87},{},[13178],{"data":13179,"marks":13180,"value":423,"nodeType":82},{},[],{"metadata":13182,"sys":13185,"fields":13190},{"tags":13183,"concepts":13184},[],[],{"space":13186,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13188,"publishedVersion":62,"revision":44,"locale":29},{"sys":13187},{"type":12,"linkType":13,"id":14},{"sys":13189},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13191},{"url":439,"details":13192,"fileName":445,"contentType":446},{"size":441,"image":13193},{"width":443,"height":444},{"sys":13195,"fields":13198},{"id":13196,"createdAt":13197},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":13199,"slug":13200,"articleIntro":13199,"category":13201},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[13202],{"metadata":13203,"sys":13206,"fields":13213},{"tags":13204,"concepts":13205},[],[],{"space":13207,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13209,"publishedVersion":395,"revision":62,"contentType":13211,"locale":29},{"sys":13208},{"type":12,"linkType":13,"id":14},{"sys":13210},{"id":21,"type":12,"linkType":22},{"sys":13212},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13214,"metaTitle":405,"metaDescription":406,"mainTitle":13215,"subtitle":424,"heroImage":13230,"ctaButton":447,"ctaLink":448},[404],{"data":13216,"content":13217,"nodeType":74},{},[13218,13224],{"data":13219,"content":13220,"nodeType":78},{},[13221],{"data":13222,"marks":13223,"value":416,"nodeType":82},{},[],{"data":13225,"content":13226,"nodeType":87},{},[13227],{"data":13228,"marks":13229,"value":423,"nodeType":82},{},[],{"metadata":13231,"sys":13234,"fields":13239},{"tags":13232,"concepts":13233},[],[],{"space":13235,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13237,"publishedVersion":62,"revision":44,"locale":29},{"sys":13236},{"type":12,"linkType":13,"id":14},{"sys":13238},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13240},{"url":439,"details":13241,"fileName":445,"contentType":446},{"size":441,"image":13242},{"width":443,"height":444},{"sys":13244,"fields":13247},{"id":13245,"createdAt":13246},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":13248,"slug":13249,"articleIntro":13248,"category":13250},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[13251],{"metadata":13252,"sys":13255,"fields":13262},{"tags":13253,"concepts":13254},[],[],{"space":13256,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13258,"publishedVersion":395,"revision":62,"contentType":13260,"locale":29},{"sys":13257},{"type":12,"linkType":13,"id":14},{"sys":13259},{"id":21,"type":12,"linkType":22},{"sys":13261},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13263,"metaTitle":405,"metaDescription":406,"mainTitle":13264,"subtitle":424,"heroImage":13279,"ctaButton":447,"ctaLink":448},[404],{"data":13265,"content":13266,"nodeType":74},{},[13267,13273],{"data":13268,"content":13269,"nodeType":78},{},[13270],{"data":13271,"marks":13272,"value":416,"nodeType":82},{},[],{"data":13274,"content":13275,"nodeType":87},{},[13276],{"data":13277,"marks":13278,"value":423,"nodeType":82},{},[],{"metadata":13280,"sys":13283,"fields":13288},{"tags":13281,"concepts":13282},[],[],{"space":13284,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13286,"publishedVersion":62,"revision":44,"locale":29},{"sys":13285},{"type":12,"linkType":13,"id":14},{"sys":13287},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13289},{"url":439,"details":13290,"fileName":445,"contentType":446},{"size":441,"image":13291},{"width":443,"height":444},{"sys":13293,"fields":13296},{"id":13294,"createdAt":13295},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13297,"slug":13298,"articleIntro":-1,"category":13299},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13300],{"metadata":13301,"sys":13304,"fields":13311},{"tags":13302,"concepts":13303},[],[],{"space":13305,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13307,"publishedVersion":395,"revision":62,"contentType":13309,"locale":29},{"sys":13306},{"type":12,"linkType":13,"id":14},{"sys":13308},{"id":21,"type":12,"linkType":22},{"sys":13310},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13312,"metaTitle":405,"metaDescription":406,"mainTitle":13313,"subtitle":424,"heroImage":13328,"ctaButton":447,"ctaLink":448},[404],{"data":13314,"content":13315,"nodeType":74},{},[13316,13322],{"data":13317,"content":13318,"nodeType":78},{},[13319],{"data":13320,"marks":13321,"value":416,"nodeType":82},{},[],{"data":13323,"content":13324,"nodeType":87},{},[13325],{"data":13326,"marks":13327,"value":423,"nodeType":82},{},[],{"metadata":13329,"sys":13332,"fields":13337},{"tags":13330,"concepts":13331},[],[],{"space":13333,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13335,"publishedVersion":62,"revision":44,"locale":29},{"sys":13334},{"type":12,"linkType":13,"id":14},{"sys":13336},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13338},{"url":439,"details":13339,"fileName":445,"contentType":446},{"size":441,"image":13340},{"width":443,"height":444},{"sys":13342,"fields":13345},{"id":13343,"createdAt":13344},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":13346,"slug":13347,"articleIntro":-1,"category":13348},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[13349],{"metadata":13350,"sys":13353,"fields":13360},{"tags":13351,"concepts":13352},[],[],{"space":13354,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13356,"publishedVersion":395,"revision":62,"contentType":13358,"locale":29},{"sys":13355},{"type":12,"linkType":13,"id":14},{"sys":13357},{"id":21,"type":12,"linkType":22},{"sys":13359},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13361,"metaTitle":405,"metaDescription":406,"mainTitle":13362,"subtitle":424,"heroImage":13377,"ctaButton":447,"ctaLink":448},[404],{"data":13363,"content":13364,"nodeType":74},{},[13365,13371],{"data":13366,"content":13367,"nodeType":78},{},[13368],{"data":13369,"marks":13370,"value":416,"nodeType":82},{},[],{"data":13372,"content":13373,"nodeType":87},{},[13374],{"data":13375,"marks":13376,"value":423,"nodeType":82},{},[],{"metadata":13378,"sys":13381,"fields":13386},{"tags":13379,"concepts":13380},[],[],{"space":13382,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13384,"publishedVersion":62,"revision":44,"locale":29},{"sys":13383},{"type":12,"linkType":13,"id":14},{"sys":13385},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13387},{"url":439,"details":13388,"fileName":445,"contentType":446},{"size":441,"image":13389},{"width":443,"height":444},{"sys":13391,"fields":13394},{"id":13392,"createdAt":13393},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":13395,"slug":13396,"articleIntro":13395,"category":13397},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[13398],{"metadata":13399,"sys":13402,"fields":13409},{"tags":13400,"concepts":13401},[],[],{"space":13403,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13405,"publishedVersion":395,"revision":62,"contentType":13407,"locale":29},{"sys":13404},{"type":12,"linkType":13,"id":14},{"sys":13406},{"id":21,"type":12,"linkType":22},{"sys":13408},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13410,"metaTitle":405,"metaDescription":406,"mainTitle":13411,"subtitle":424,"heroImage":13426,"ctaButton":447,"ctaLink":448},[404],{"data":13412,"content":13413,"nodeType":74},{},[13414,13420],{"data":13415,"content":13416,"nodeType":78},{},[13417],{"data":13418,"marks":13419,"value":416,"nodeType":82},{},[],{"data":13421,"content":13422,"nodeType":87},{},[13423],{"data":13424,"marks":13425,"value":423,"nodeType":82},{},[],{"metadata":13427,"sys":13430,"fields":13435},{"tags":13428,"concepts":13429},[],[],{"space":13431,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13433,"publishedVersion":62,"revision":44,"locale":29},{"sys":13432},{"type":12,"linkType":13,"id":14},{"sys":13434},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13436},{"url":439,"details":13437,"fileName":445,"contentType":446},{"size":441,"image":13438},{"width":443,"height":444},{"sys":13440,"fields":13443},{"id":13441,"createdAt":13442},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":13444,"slug":13445,"articleIntro":13444,"category":13446},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[13447],{"metadata":13448,"sys":13451,"fields":13458},{"tags":13449,"concepts":13450},[],[],{"space":13452,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13454,"publishedVersion":395,"revision":62,"contentType":13456,"locale":29},{"sys":13453},{"type":12,"linkType":13,"id":14},{"sys":13455},{"id":21,"type":12,"linkType":22},{"sys":13457},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13459,"metaTitle":405,"metaDescription":406,"mainTitle":13460,"subtitle":424,"heroImage":13475,"ctaButton":447,"ctaLink":448},[404],{"data":13461,"content":13462,"nodeType":74},{},[13463,13469],{"data":13464,"content":13465,"nodeType":78},{},[13466],{"data":13467,"marks":13468,"value":416,"nodeType":82},{},[],{"data":13470,"content":13471,"nodeType":87},{},[13472],{"data":13473,"marks":13474,"value":423,"nodeType":82},{},[],{"metadata":13476,"sys":13479,"fields":13484},{"tags":13477,"concepts":13478},[],[],{"space":13480,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13482,"publishedVersion":62,"revision":44,"locale":29},{"sys":13481},{"type":12,"linkType":13,"id":14},{"sys":13483},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13485},{"url":439,"details":13486,"fileName":445,"contentType":446},{"size":441,"image":13487},{"width":443,"height":444},{"sys":13489,"fields":13492},{"id":13490,"createdAt":13491},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":13493,"slug":13494,"articleIntro":13493,"category":13495},"6097 - de marchandises","compte-6097-de-marchandises",[13496],{"metadata":13497,"sys":13500,"fields":13507},{"tags":13498,"concepts":13499},[],[],{"space":13501,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13503,"publishedVersion":395,"revision":62,"contentType":13505,"locale":29},{"sys":13502},{"type":12,"linkType":13,"id":14},{"sys":13504},{"id":21,"type":12,"linkType":22},{"sys":13506},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13508,"metaTitle":405,"metaDescription":406,"mainTitle":13509,"subtitle":424,"heroImage":13524,"ctaButton":447,"ctaLink":448},[404],{"data":13510,"content":13511,"nodeType":74},{},[13512,13518],{"data":13513,"content":13514,"nodeType":78},{},[13515],{"data":13516,"marks":13517,"value":416,"nodeType":82},{},[],{"data":13519,"content":13520,"nodeType":87},{},[13521],{"data":13522,"marks":13523,"value":423,"nodeType":82},{},[],{"metadata":13525,"sys":13528,"fields":13533},{"tags":13526,"concepts":13527},[],[],{"space":13529,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13531,"publishedVersion":62,"revision":44,"locale":29},{"sys":13530},{"type":12,"linkType":13,"id":14},{"sys":13532},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13534},{"url":439,"details":13535,"fileName":445,"contentType":446},{"size":441,"image":13536},{"width":443,"height":444},{"sys":13538,"fields":13541},{"id":13539,"createdAt":13540},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":13542,"slug":13543,"articleIntro":-1,"category":13544},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[13545],{"metadata":13546,"sys":13549,"fields":13556},{"tags":13547,"concepts":13548},[],[],{"space":13550,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13552,"publishedVersion":395,"revision":62,"contentType":13554,"locale":29},{"sys":13551},{"type":12,"linkType":13,"id":14},{"sys":13553},{"id":21,"type":12,"linkType":22},{"sys":13555},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13557,"metaTitle":405,"metaDescription":406,"mainTitle":13558,"subtitle":424,"heroImage":13573,"ctaButton":447,"ctaLink":448},[404],{"data":13559,"content":13560,"nodeType":74},{},[13561,13567],{"data":13562,"content":13563,"nodeType":78},{},[13564],{"data":13565,"marks":13566,"value":416,"nodeType":82},{},[],{"data":13568,"content":13569,"nodeType":87},{},[13570],{"data":13571,"marks":13572,"value":423,"nodeType":82},{},[],{"metadata":13574,"sys":13577,"fields":13582},{"tags":13575,"concepts":13576},[],[],{"space":13578,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13580,"publishedVersion":62,"revision":44,"locale":29},{"sys":13579},{"type":12,"linkType":13,"id":14},{"sys":13581},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13583},{"url":439,"details":13584,"fileName":445,"contentType":446},{"size":441,"image":13585},{"width":443,"height":444},{"sys":13587,"fields":13590},{"id":13588,"createdAt":13589},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":13591,"slug":13592,"articleIntro":13593,"category":13594},"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.",[13595],{"metadata":13596,"sys":13599,"fields":13606},{"tags":13597,"concepts":13598},[],[],{"space":13600,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13602,"publishedVersion":395,"revision":62,"contentType":13604,"locale":29},{"sys":13601},{"type":12,"linkType":13,"id":14},{"sys":13603},{"id":21,"type":12,"linkType":22},{"sys":13605},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13607,"metaTitle":405,"metaDescription":406,"mainTitle":13608,"subtitle":424,"heroImage":13623,"ctaButton":447,"ctaLink":448},[404],{"data":13609,"content":13610,"nodeType":74},{},[13611,13617],{"data":13612,"content":13613,"nodeType":78},{},[13614],{"data":13615,"marks":13616,"value":416,"nodeType":82},{},[],{"data":13618,"content":13619,"nodeType":87},{},[13620],{"data":13621,"marks":13622,"value":423,"nodeType":82},{},[],{"metadata":13624,"sys":13627,"fields":13632},{"tags":13625,"concepts":13626},[],[],{"space":13628,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13630,"publishedVersion":62,"revision":44,"locale":29},{"sys":13629},{"type":12,"linkType":13,"id":14},{"sys":13631},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13633},{"url":439,"details":13634,"fileName":445,"contentType":446},{"size":441,"image":13635},{"width":443,"height":444},{"sys":13637,"fields":13640},{"id":13638,"createdAt":13639},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":13641,"slug":13642,"articleIntro":13641,"category":13643},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[13644],{"metadata":13645,"sys":13648,"fields":13655},{"tags":13646,"concepts":13647},[],[],{"space":13649,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13651,"publishedVersion":395,"revision":62,"contentType":13653,"locale":29},{"sys":13650},{"type":12,"linkType":13,"id":14},{"sys":13652},{"id":21,"type":12,"linkType":22},{"sys":13654},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13656,"metaTitle":405,"metaDescription":406,"mainTitle":13657,"subtitle":424,"heroImage":13672,"ctaButton":447,"ctaLink":448},[404],{"data":13658,"content":13659,"nodeType":74},{},[13660,13666],{"data":13661,"content":13662,"nodeType":78},{},[13663],{"data":13664,"marks":13665,"value":416,"nodeType":82},{},[],{"data":13667,"content":13668,"nodeType":87},{},[13669],{"data":13670,"marks":13671,"value":423,"nodeType":82},{},[],{"metadata":13673,"sys":13676,"fields":13681},{"tags":13674,"concepts":13675},[],[],{"space":13677,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13679,"publishedVersion":62,"revision":44,"locale":29},{"sys":13678},{"type":12,"linkType":13,"id":14},{"sys":13680},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13682},{"url":439,"details":13683,"fileName":445,"contentType":446},{"size":441,"image":13684},{"width":443,"height":444},{"sys":13686,"fields":13689},{"id":13687,"createdAt":13688},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":13690,"slug":13691,"articleIntro":13690,"category":13692},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[13693],{"metadata":13694,"sys":13697,"fields":13704},{"tags":13695,"concepts":13696},[],[],{"space":13698,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13700,"publishedVersion":395,"revision":62,"contentType":13702,"locale":29},{"sys":13699},{"type":12,"linkType":13,"id":14},{"sys":13701},{"id":21,"type":12,"linkType":22},{"sys":13703},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13705,"metaTitle":405,"metaDescription":406,"mainTitle":13706,"subtitle":424,"heroImage":13721,"ctaButton":447,"ctaLink":448},[404],{"data":13707,"content":13708,"nodeType":74},{},[13709,13715],{"data":13710,"content":13711,"nodeType":78},{},[13712],{"data":13713,"marks":13714,"value":416,"nodeType":82},{},[],{"data":13716,"content":13717,"nodeType":87},{},[13718],{"data":13719,"marks":13720,"value":423,"nodeType":82},{},[],{"metadata":13722,"sys":13725,"fields":13730},{"tags":13723,"concepts":13724},[],[],{"space":13726,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13728,"publishedVersion":62,"revision":44,"locale":29},{"sys":13727},{"type":12,"linkType":13,"id":14},{"sys":13729},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13731},{"url":439,"details":13732,"fileName":445,"contentType":446},{"size":441,"image":13733},{"width":443,"height":444},{"sys":13735,"fields":13738},{"id":13736,"createdAt":13737},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13739,"slug":13740,"articleIntro":13739,"category":13741},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13742],{"metadata":13743,"sys":13746,"fields":13753},{"tags":13744,"concepts":13745},[],[],{"space":13747,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13749,"publishedVersion":395,"revision":62,"contentType":13751,"locale":29},{"sys":13748},{"type":12,"linkType":13,"id":14},{"sys":13750},{"id":21,"type":12,"linkType":22},{"sys":13752},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13754,"metaTitle":405,"metaDescription":406,"mainTitle":13755,"subtitle":424,"heroImage":13770,"ctaButton":447,"ctaLink":448},[404],{"data":13756,"content":13757,"nodeType":74},{},[13758,13764],{"data":13759,"content":13760,"nodeType":78},{},[13761],{"data":13762,"marks":13763,"value":416,"nodeType":82},{},[],{"data":13765,"content":13766,"nodeType":87},{},[13767],{"data":13768,"marks":13769,"value":423,"nodeType":82},{},[],{"metadata":13771,"sys":13774,"fields":13779},{"tags":13772,"concepts":13773},[],[],{"space":13775,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13777,"publishedVersion":62,"revision":44,"locale":29},{"sys":13776},{"type":12,"linkType":13,"id":14},{"sys":13778},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13780},{"url":439,"details":13781,"fileName":445,"contentType":446},{"size":441,"image":13782},{"width":443,"height":444},{"sys":13784,"fields":13787},{"id":13785,"createdAt":13786},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":13788,"slug":13789,"articleIntro":13788,"category":13790},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[13791],{"metadata":13792,"sys":13795,"fields":13802},{"tags":13793,"concepts":13794},[],[],{"space":13796,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13798,"publishedVersion":395,"revision":62,"contentType":13800,"locale":29},{"sys":13797},{"type":12,"linkType":13,"id":14},{"sys":13799},{"id":21,"type":12,"linkType":22},{"sys":13801},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13803,"metaTitle":405,"metaDescription":406,"mainTitle":13804,"subtitle":424,"heroImage":13819,"ctaButton":447,"ctaLink":448},[404],{"data":13805,"content":13806,"nodeType":74},{},[13807,13813],{"data":13808,"content":13809,"nodeType":78},{},[13810],{"data":13811,"marks":13812,"value":416,"nodeType":82},{},[],{"data":13814,"content":13815,"nodeType":87},{},[13816],{"data":13817,"marks":13818,"value":423,"nodeType":82},{},[],{"metadata":13820,"sys":13823,"fields":13828},{"tags":13821,"concepts":13822},[],[],{"space":13824,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13826,"publishedVersion":62,"revision":44,"locale":29},{"sys":13825},{"type":12,"linkType":13,"id":14},{"sys":13827},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13829},{"url":439,"details":13830,"fileName":445,"contentType":446},{"size":441,"image":13831},{"width":443,"height":444},{"sys":13833,"fields":13836},{"id":13834,"createdAt":13835},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":13837,"slug":13838,"articleIntro":13837,"category":13839},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[13840],{"metadata":13841,"sys":13844,"fields":13851},{"tags":13842,"concepts":13843},[],[],{"space":13845,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13847,"publishedVersion":395,"revision":62,"contentType":13849,"locale":29},{"sys":13846},{"type":12,"linkType":13,"id":14},{"sys":13848},{"id":21,"type":12,"linkType":22},{"sys":13850},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13852,"metaTitle":405,"metaDescription":406,"mainTitle":13853,"subtitle":424,"heroImage":13868,"ctaButton":447,"ctaLink":448},[404],{"data":13854,"content":13855,"nodeType":74},{},[13856,13862],{"data":13857,"content":13858,"nodeType":78},{},[13859],{"data":13860,"marks":13861,"value":416,"nodeType":82},{},[],{"data":13863,"content":13864,"nodeType":87},{},[13865],{"data":13866,"marks":13867,"value":423,"nodeType":82},{},[],{"metadata":13869,"sys":13872,"fields":13877},{"tags":13870,"concepts":13871},[],[],{"space":13873,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13875,"publishedVersion":62,"revision":44,"locale":29},{"sys":13874},{"type":12,"linkType":13,"id":14},{"sys":13876},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13878},{"url":439,"details":13879,"fileName":445,"contentType":446},{"size":441,"image":13880},{"width":443,"height":444},{"sys":13882,"fields":13885},{"id":13883,"createdAt":13884},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":13886,"slug":13887,"articleIntro":13886,"category":13888},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[13889],{"metadata":13890,"sys":13893,"fields":13900},{"tags":13891,"concepts":13892},[],[],{"space":13894,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13896,"publishedVersion":395,"revision":62,"contentType":13898,"locale":29},{"sys":13895},{"type":12,"linkType":13,"id":14},{"sys":13897},{"id":21,"type":12,"linkType":22},{"sys":13899},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13901,"metaTitle":405,"metaDescription":406,"mainTitle":13902,"subtitle":424,"heroImage":13917,"ctaButton":447,"ctaLink":448},[404],{"data":13903,"content":13904,"nodeType":74},{},[13905,13911],{"data":13906,"content":13907,"nodeType":78},{},[13908],{"data":13909,"marks":13910,"value":416,"nodeType":82},{},[],{"data":13912,"content":13913,"nodeType":87},{},[13914],{"data":13915,"marks":13916,"value":423,"nodeType":82},{},[],{"metadata":13918,"sys":13921,"fields":13926},{"tags":13919,"concepts":13920},[],[],{"space":13922,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13924,"publishedVersion":62,"revision":44,"locale":29},{"sys":13923},{"type":12,"linkType":13,"id":14},{"sys":13925},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13927},{"url":439,"details":13928,"fileName":445,"contentType":446},{"size":441,"image":13929},{"width":443,"height":444},{"sys":13931,"fields":13934},{"id":13932,"createdAt":13933},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":13935,"slug":13936,"articleIntro":-1,"category":13937},"Compte 518 - Intérêts courus","compte-518-interets-courus",[13938],{"metadata":13939,"sys":13942,"fields":13949},{"tags":13940,"concepts":13941},[],[],{"space":13943,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13945,"publishedVersion":395,"revision":62,"contentType":13947,"locale":29},{"sys":13944},{"type":12,"linkType":13,"id":14},{"sys":13946},{"id":21,"type":12,"linkType":22},{"sys":13948},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13950,"metaTitle":405,"metaDescription":406,"mainTitle":13951,"subtitle":424,"heroImage":13966,"ctaButton":447,"ctaLink":448},[404],{"data":13952,"content":13953,"nodeType":74},{},[13954,13960],{"data":13955,"content":13956,"nodeType":78},{},[13957],{"data":13958,"marks":13959,"value":416,"nodeType":82},{},[],{"data":13961,"content":13962,"nodeType":87},{},[13963],{"data":13964,"marks":13965,"value":423,"nodeType":82},{},[],{"metadata":13967,"sys":13970,"fields":13975},{"tags":13968,"concepts":13969},[],[],{"space":13971,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13973,"publishedVersion":62,"revision":44,"locale":29},{"sys":13972},{"type":12,"linkType":13,"id":14},{"sys":13974},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13976},{"url":439,"details":13977,"fileName":445,"contentType":446},{"size":441,"image":13978},{"width":443,"height":444},{"sys":13980,"fields":13983},{"id":13981,"createdAt":13982},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":13984,"slug":13985,"articleIntro":13984,"category":13986},"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",[13987],{"metadata":13988,"sys":13991,"fields":13998},{"tags":13989,"concepts":13990},[],[],{"space":13992,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13994,"publishedVersion":395,"revision":62,"contentType":13996,"locale":29},{"sys":13993},{"type":12,"linkType":13,"id":14},{"sys":13995},{"id":21,"type":12,"linkType":22},{"sys":13997},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13999,"metaTitle":405,"metaDescription":406,"mainTitle":14000,"subtitle":424,"heroImage":14015,"ctaButton":447,"ctaLink":448},[404],{"data":14001,"content":14002,"nodeType":74},{},[14003,14009],{"data":14004,"content":14005,"nodeType":78},{},[14006],{"data":14007,"marks":14008,"value":416,"nodeType":82},{},[],{"data":14010,"content":14011,"nodeType":87},{},[14012],{"data":14013,"marks":14014,"value":423,"nodeType":82},{},[],{"metadata":14016,"sys":14019,"fields":14024},{"tags":14017,"concepts":14018},[],[],{"space":14020,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14022,"publishedVersion":62,"revision":44,"locale":29},{"sys":14021},{"type":12,"linkType":13,"id":14},{"sys":14023},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14025},{"url":439,"details":14026,"fileName":445,"contentType":446},{"size":441,"image":14027},{"width":443,"height":444},{"sys":14029,"fields":14032},{"id":14030,"createdAt":14031},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":14033,"slug":14034,"articleIntro":14033,"category":14035},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[14036],{"metadata":14037,"sys":14040,"fields":14047},{"tags":14038,"concepts":14039},[],[],{"space":14041,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14043,"publishedVersion":395,"revision":62,"contentType":14045,"locale":29},{"sys":14042},{"type":12,"linkType":13,"id":14},{"sys":14044},{"id":21,"type":12,"linkType":22},{"sys":14046},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14048,"metaTitle":405,"metaDescription":406,"mainTitle":14049,"subtitle":424,"heroImage":14064,"ctaButton":447,"ctaLink":448},[404],{"data":14050,"content":14051,"nodeType":74},{},[14052,14058],{"data":14053,"content":14054,"nodeType":78},{},[14055],{"data":14056,"marks":14057,"value":416,"nodeType":82},{},[],{"data":14059,"content":14060,"nodeType":87},{},[14061],{"data":14062,"marks":14063,"value":423,"nodeType":82},{},[],{"metadata":14065,"sys":14068,"fields":14073},{"tags":14066,"concepts":14067},[],[],{"space":14069,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14071,"publishedVersion":62,"revision":44,"locale":29},{"sys":14070},{"type":12,"linkType":13,"id":14},{"sys":14072},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14074},{"url":439,"details":14075,"fileName":445,"contentType":446},{"size":441,"image":14076},{"width":443,"height":444},{"sys":14078,"fields":14081},{"id":14079,"createdAt":14080},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":14082,"slug":14083,"articleIntro":14084,"category":14085},"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.",[14086],{"metadata":14087,"sys":14090,"fields":14097},{"tags":14088,"concepts":14089},[],[],{"space":14091,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14093,"publishedVersion":395,"revision":62,"contentType":14095,"locale":29},{"sys":14092},{"type":12,"linkType":13,"id":14},{"sys":14094},{"id":21,"type":12,"linkType":22},{"sys":14096},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14098,"metaTitle":405,"metaDescription":406,"mainTitle":14099,"subtitle":424,"heroImage":14114,"ctaButton":447,"ctaLink":448},[404],{"data":14100,"content":14101,"nodeType":74},{},[14102,14108],{"data":14103,"content":14104,"nodeType":78},{},[14105],{"data":14106,"marks":14107,"value":416,"nodeType":82},{},[],{"data":14109,"content":14110,"nodeType":87},{},[14111],{"data":14112,"marks":14113,"value":423,"nodeType":82},{},[],{"metadata":14115,"sys":14118,"fields":14123},{"tags":14116,"concepts":14117},[],[],{"space":14119,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14121,"publishedVersion":62,"revision":44,"locale":29},{"sys":14120},{"type":12,"linkType":13,"id":14},{"sys":14122},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14124},{"url":439,"details":14125,"fileName":445,"contentType":446},{"size":441,"image":14126},{"width":443,"height":444},{"sys":14128,"fields":14131},{"id":14129,"createdAt":14130},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14132,"slug":14133,"articleIntro":14132,"category":14134},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14135],{"metadata":14136,"sys":14139,"fields":14146},{"tags":14137,"concepts":14138},[],[],{"space":14140,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14142,"publishedVersion":395,"revision":62,"contentType":14144,"locale":29},{"sys":14141},{"type":12,"linkType":13,"id":14},{"sys":14143},{"id":21,"type":12,"linkType":22},{"sys":14145},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14147,"metaTitle":405,"metaDescription":406,"mainTitle":14148,"subtitle":424,"heroImage":14163,"ctaButton":447,"ctaLink":448},[404],{"data":14149,"content":14150,"nodeType":74},{},[14151,14157],{"data":14152,"content":14153,"nodeType":78},{},[14154],{"data":14155,"marks":14156,"value":416,"nodeType":82},{},[],{"data":14158,"content":14159,"nodeType":87},{},[14160],{"data":14161,"marks":14162,"value":423,"nodeType":82},{},[],{"metadata":14164,"sys":14167,"fields":14172},{"tags":14165,"concepts":14166},[],[],{"space":14168,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14170,"publishedVersion":62,"revision":44,"locale":29},{"sys":14169},{"type":12,"linkType":13,"id":14},{"sys":14171},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14173},{"url":439,"details":14174,"fileName":445,"contentType":446},{"size":441,"image":14175},{"width":443,"height":444},{"sys":14177,"fields":14180},{"id":14178,"createdAt":14179},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":14181,"slug":14182,"articleIntro":14181,"category":14183},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[14184],{"metadata":14185,"sys":14188,"fields":14195},{"tags":14186,"concepts":14187},[],[],{"space":14189,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14191,"publishedVersion":395,"revision":62,"contentType":14193,"locale":29},{"sys":14190},{"type":12,"linkType":13,"id":14},{"sys":14192},{"id":21,"type":12,"linkType":22},{"sys":14194},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14196,"metaTitle":405,"metaDescription":406,"mainTitle":14197,"subtitle":424,"heroImage":14212,"ctaButton":447,"ctaLink":448},[404],{"data":14198,"content":14199,"nodeType":74},{},[14200,14206],{"data":14201,"content":14202,"nodeType":78},{},[14203],{"data":14204,"marks":14205,"value":416,"nodeType":82},{},[],{"data":14207,"content":14208,"nodeType":87},{},[14209],{"data":14210,"marks":14211,"value":423,"nodeType":82},{},[],{"metadata":14213,"sys":14216,"fields":14221},{"tags":14214,"concepts":14215},[],[],{"space":14217,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14219,"publishedVersion":62,"revision":44,"locale":29},{"sys":14218},{"type":12,"linkType":13,"id":14},{"sys":14220},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14222},{"url":439,"details":14223,"fileName":445,"contentType":446},{"size":441,"image":14224},{"width":443,"height":444},{"sys":14226,"fields":14229},{"id":14227,"createdAt":14228},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":14230,"slug":14231,"articleIntro":-1,"category":14232},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[14233],{"metadata":14234,"sys":14237,"fields":14244},{"tags":14235,"concepts":14236},[],[],{"space":14238,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14240,"publishedVersion":395,"revision":62,"contentType":14242,"locale":29},{"sys":14239},{"type":12,"linkType":13,"id":14},{"sys":14241},{"id":21,"type":12,"linkType":22},{"sys":14243},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14245,"metaTitle":405,"metaDescription":406,"mainTitle":14246,"subtitle":424,"heroImage":14261,"ctaButton":447,"ctaLink":448},[404],{"data":14247,"content":14248,"nodeType":74},{},[14249,14255],{"data":14250,"content":14251,"nodeType":78},{},[14252],{"data":14253,"marks":14254,"value":416,"nodeType":82},{},[],{"data":14256,"content":14257,"nodeType":87},{},[14258],{"data":14259,"marks":14260,"value":423,"nodeType":82},{},[],{"metadata":14262,"sys":14265,"fields":14270},{"tags":14263,"concepts":14264},[],[],{"space":14266,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14268,"publishedVersion":62,"revision":44,"locale":29},{"sys":14267},{"type":12,"linkType":13,"id":14},{"sys":14269},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14271},{"url":439,"details":14272,"fileName":445,"contentType":446},{"size":441,"image":14273},{"width":443,"height":444},{"sys":14275,"fields":14278},{"id":14276,"createdAt":14277},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":14279,"slug":14280,"articleIntro":14279,"category":14281},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[14282],{"metadata":14283,"sys":14286,"fields":14293},{"tags":14284,"concepts":14285},[],[],{"space":14287,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14289,"publishedVersion":395,"revision":62,"contentType":14291,"locale":29},{"sys":14288},{"type":12,"linkType":13,"id":14},{"sys":14290},{"id":21,"type":12,"linkType":22},{"sys":14292},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14294,"metaTitle":405,"metaDescription":406,"mainTitle":14295,"subtitle":424,"heroImage":14310,"ctaButton":447,"ctaLink":448},[404],{"data":14296,"content":14297,"nodeType":74},{},[14298,14304],{"data":14299,"content":14300,"nodeType":78},{},[14301],{"data":14302,"marks":14303,"value":416,"nodeType":82},{},[],{"data":14305,"content":14306,"nodeType":87},{},[14307],{"data":14308,"marks":14309,"value":423,"nodeType":82},{},[],{"metadata":14311,"sys":14314,"fields":14319},{"tags":14312,"concepts":14313},[],[],{"space":14315,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14317,"publishedVersion":62,"revision":44,"locale":29},{"sys":14316},{"type":12,"linkType":13,"id":14},{"sys":14318},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14320},{"url":439,"details":14321,"fileName":445,"contentType":446},{"size":441,"image":14322},{"width":443,"height":444},{"sys":14324,"fields":14327},{"id":14325,"createdAt":14326},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":14328,"slug":14329,"articleIntro":-1,"category":14330},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[14331],{"metadata":14332,"sys":14335,"fields":14342},{"tags":14333,"concepts":14334},[],[],{"space":14336,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14338,"publishedVersion":395,"revision":62,"contentType":14340,"locale":29},{"sys":14337},{"type":12,"linkType":13,"id":14},{"sys":14339},{"id":21,"type":12,"linkType":22},{"sys":14341},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14343,"metaTitle":405,"metaDescription":406,"mainTitle":14344,"subtitle":424,"heroImage":14359,"ctaButton":447,"ctaLink":448},[404],{"data":14345,"content":14346,"nodeType":74},{},[14347,14353],{"data":14348,"content":14349,"nodeType":78},{},[14350],{"data":14351,"marks":14352,"value":416,"nodeType":82},{},[],{"data":14354,"content":14355,"nodeType":87},{},[14356],{"data":14357,"marks":14358,"value":423,"nodeType":82},{},[],{"metadata":14360,"sys":14363,"fields":14368},{"tags":14361,"concepts":14362},[],[],{"space":14364,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14366,"publishedVersion":62,"revision":44,"locale":29},{"sys":14365},{"type":12,"linkType":13,"id":14},{"sys":14367},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14369},{"url":439,"details":14370,"fileName":445,"contentType":446},{"size":441,"image":14371},{"width":443,"height":444},{"sys":14373,"fields":14376},{"id":14374,"createdAt":14375},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":14377,"slug":14378,"articleIntro":14377,"category":14379},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[14380],{"metadata":14381,"sys":14384,"fields":14391},{"tags":14382,"concepts":14383},[],[],{"space":14385,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14387,"publishedVersion":395,"revision":62,"contentType":14389,"locale":29},{"sys":14386},{"type":12,"linkType":13,"id":14},{"sys":14388},{"id":21,"type":12,"linkType":22},{"sys":14390},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14392,"metaTitle":405,"metaDescription":406,"mainTitle":14393,"subtitle":424,"heroImage":14408,"ctaButton":447,"ctaLink":448},[404],{"data":14394,"content":14395,"nodeType":74},{},[14396,14402],{"data":14397,"content":14398,"nodeType":78},{},[14399],{"data":14400,"marks":14401,"value":416,"nodeType":82},{},[],{"data":14403,"content":14404,"nodeType":87},{},[14405],{"data":14406,"marks":14407,"value":423,"nodeType":82},{},[],{"metadata":14409,"sys":14412,"fields":14417},{"tags":14410,"concepts":14411},[],[],{"space":14413,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14415,"publishedVersion":62,"revision":44,"locale":29},{"sys":14414},{"type":12,"linkType":13,"id":14},{"sys":14416},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14418},{"url":439,"details":14419,"fileName":445,"contentType":446},{"size":441,"image":14420},{"width":443,"height":444},{"sys":14422,"fields":14425},{"id":14423,"createdAt":14424},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":14426,"slug":14427,"articleIntro":14426,"category":14428},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[14429],{"metadata":14430,"sys":14433,"fields":14440},{"tags":14431,"concepts":14432},[],[],{"space":14434,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14436,"publishedVersion":395,"revision":62,"contentType":14438,"locale":29},{"sys":14435},{"type":12,"linkType":13,"id":14},{"sys":14437},{"id":21,"type":12,"linkType":22},{"sys":14439},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14441,"metaTitle":405,"metaDescription":406,"mainTitle":14442,"subtitle":424,"heroImage":14457,"ctaButton":447,"ctaLink":448},[404],{"data":14443,"content":14444,"nodeType":74},{},[14445,14451],{"data":14446,"content":14447,"nodeType":78},{},[14448],{"data":14449,"marks":14450,"value":416,"nodeType":82},{},[],{"data":14452,"content":14453,"nodeType":87},{},[14454],{"data":14455,"marks":14456,"value":423,"nodeType":82},{},[],{"metadata":14458,"sys":14461,"fields":14466},{"tags":14459,"concepts":14460},[],[],{"space":14462,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14464,"publishedVersion":62,"revision":44,"locale":29},{"sys":14463},{"type":12,"linkType":13,"id":14},{"sys":14465},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14467},{"url":439,"details":14468,"fileName":445,"contentType":446},{"size":441,"image":14469},{"width":443,"height":444},{"sys":14471,"fields":14474},{"id":14472,"createdAt":14473},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":14475,"slug":14476,"articleIntro":14475,"category":14477},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[14478],{"metadata":14479,"sys":14482,"fields":14489},{"tags":14480,"concepts":14481},[],[],{"space":14483,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14485,"publishedVersion":395,"revision":62,"contentType":14487,"locale":29},{"sys":14484},{"type":12,"linkType":13,"id":14},{"sys":14486},{"id":21,"type":12,"linkType":22},{"sys":14488},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14490,"metaTitle":405,"metaDescription":406,"mainTitle":14491,"subtitle":424,"heroImage":14506,"ctaButton":447,"ctaLink":448},[404],{"data":14492,"content":14493,"nodeType":74},{},[14494,14500],{"data":14495,"content":14496,"nodeType":78},{},[14497],{"data":14498,"marks":14499,"value":416,"nodeType":82},{},[],{"data":14501,"content":14502,"nodeType":87},{},[14503],{"data":14504,"marks":14505,"value":423,"nodeType":82},{},[],{"metadata":14507,"sys":14510,"fields":14515},{"tags":14508,"concepts":14509},[],[],{"space":14511,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14513,"publishedVersion":62,"revision":44,"locale":29},{"sys":14512},{"type":12,"linkType":13,"id":14},{"sys":14514},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14516},{"url":439,"details":14517,"fileName":445,"contentType":446},{"size":441,"image":14518},{"width":443,"height":444},{"sys":14520,"fields":14523},{"id":14521,"createdAt":14522},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":14524,"slug":14525,"articleIntro":14524,"category":14526},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[14527],{"metadata":14528,"sys":14531,"fields":14538},{"tags":14529,"concepts":14530},[],[],{"space":14532,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14534,"publishedVersion":395,"revision":62,"contentType":14536,"locale":29},{"sys":14533},{"type":12,"linkType":13,"id":14},{"sys":14535},{"id":21,"type":12,"linkType":22},{"sys":14537},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14539,"metaTitle":405,"metaDescription":406,"mainTitle":14540,"subtitle":424,"heroImage":14555,"ctaButton":447,"ctaLink":448},[404],{"data":14541,"content":14542,"nodeType":74},{},[14543,14549],{"data":14544,"content":14545,"nodeType":78},{},[14546],{"data":14547,"marks":14548,"value":416,"nodeType":82},{},[],{"data":14550,"content":14551,"nodeType":87},{},[14552],{"data":14553,"marks":14554,"value":423,"nodeType":82},{},[],{"metadata":14556,"sys":14559,"fields":14564},{"tags":14557,"concepts":14558},[],[],{"space":14560,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14562,"publishedVersion":62,"revision":44,"locale":29},{"sys":14561},{"type":12,"linkType":13,"id":14},{"sys":14563},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14565},{"url":439,"details":14566,"fileName":445,"contentType":446},{"size":441,"image":14567},{"width":443,"height":444},{"sys":14569,"fields":14572},{"id":14570,"createdAt":14571},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":14573,"slug":14574,"articleIntro":14573,"category":14575},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[14576],{"metadata":14577,"sys":14580,"fields":14587},{"tags":14578,"concepts":14579},[],[],{"space":14581,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14583,"publishedVersion":395,"revision":62,"contentType":14585,"locale":29},{"sys":14582},{"type":12,"linkType":13,"id":14},{"sys":14584},{"id":21,"type":12,"linkType":22},{"sys":14586},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14588,"metaTitle":405,"metaDescription":406,"mainTitle":14589,"subtitle":424,"heroImage":14604,"ctaButton":447,"ctaLink":448},[404],{"data":14590,"content":14591,"nodeType":74},{},[14592,14598],{"data":14593,"content":14594,"nodeType":78},{},[14595],{"data":14596,"marks":14597,"value":416,"nodeType":82},{},[],{"data":14599,"content":14600,"nodeType":87},{},[14601],{"data":14602,"marks":14603,"value":423,"nodeType":82},{},[],{"metadata":14605,"sys":14608,"fields":14613},{"tags":14606,"concepts":14607},[],[],{"space":14609,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14611,"publishedVersion":62,"revision":44,"locale":29},{"sys":14610},{"type":12,"linkType":13,"id":14},{"sys":14612},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14614},{"url":439,"details":14615,"fileName":445,"contentType":446},{"size":441,"image":14616},{"width":443,"height":444},{"sys":14618,"fields":14621},{"id":14619,"createdAt":14620},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":14622,"slug":14623,"articleIntro":14622,"category":14624},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[14625],{"metadata":14626,"sys":14629,"fields":14636},{"tags":14627,"concepts":14628},[],[],{"space":14630,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14632,"publishedVersion":395,"revision":62,"contentType":14634,"locale":29},{"sys":14631},{"type":12,"linkType":13,"id":14},{"sys":14633},{"id":21,"type":12,"linkType":22},{"sys":14635},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14637,"metaTitle":405,"metaDescription":406,"mainTitle":14638,"subtitle":424,"heroImage":14653,"ctaButton":447,"ctaLink":448},[404],{"data":14639,"content":14640,"nodeType":74},{},[14641,14647],{"data":14642,"content":14643,"nodeType":78},{},[14644],{"data":14645,"marks":14646,"value":416,"nodeType":82},{},[],{"data":14648,"content":14649,"nodeType":87},{},[14650],{"data":14651,"marks":14652,"value":423,"nodeType":82},{},[],{"metadata":14654,"sys":14657,"fields":14662},{"tags":14655,"concepts":14656},[],[],{"space":14658,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14660,"publishedVersion":62,"revision":44,"locale":29},{"sys":14659},{"type":12,"linkType":13,"id":14},{"sys":14661},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14663},{"url":439,"details":14664,"fileName":445,"contentType":446},{"size":441,"image":14665},{"width":443,"height":444},{"sys":14667,"fields":14670},{"id":14668,"createdAt":14669},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":14671,"slug":14672,"articleIntro":14673,"category":14674},"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.",[14675],{"metadata":14676,"sys":14679,"fields":14686},{"tags":14677,"concepts":14678},[],[],{"space":14680,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14682,"publishedVersion":395,"revision":62,"contentType":14684,"locale":29},{"sys":14681},{"type":12,"linkType":13,"id":14},{"sys":14683},{"id":21,"type":12,"linkType":22},{"sys":14685},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14687,"metaTitle":405,"metaDescription":406,"mainTitle":14688,"subtitle":424,"heroImage":14703,"ctaButton":447,"ctaLink":448},[404],{"data":14689,"content":14690,"nodeType":74},{},[14691,14697],{"data":14692,"content":14693,"nodeType":78},{},[14694],{"data":14695,"marks":14696,"value":416,"nodeType":82},{},[],{"data":14698,"content":14699,"nodeType":87},{},[14700],{"data":14701,"marks":14702,"value":423,"nodeType":82},{},[],{"metadata":14704,"sys":14707,"fields":14712},{"tags":14705,"concepts":14706},[],[],{"space":14708,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14710,"publishedVersion":62,"revision":44,"locale":29},{"sys":14709},{"type":12,"linkType":13,"id":14},{"sys":14711},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14713},{"url":439,"details":14714,"fileName":445,"contentType":446},{"size":441,"image":14715},{"width":443,"height":444},{"sys":14717,"fields":14720},{"id":14718,"createdAt":14719},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":14721,"slug":14722,"articleIntro":14721,"category":14723},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[14724],{"metadata":14725,"sys":14728,"fields":14735},{"tags":14726,"concepts":14727},[],[],{"space":14729,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14731,"publishedVersion":395,"revision":62,"contentType":14733,"locale":29},{"sys":14730},{"type":12,"linkType":13,"id":14},{"sys":14732},{"id":21,"type":12,"linkType":22},{"sys":14734},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14736,"metaTitle":405,"metaDescription":406,"mainTitle":14737,"subtitle":424,"heroImage":14752,"ctaButton":447,"ctaLink":448},[404],{"data":14738,"content":14739,"nodeType":74},{},[14740,14746],{"data":14741,"content":14742,"nodeType":78},{},[14743],{"data":14744,"marks":14745,"value":416,"nodeType":82},{},[],{"data":14747,"content":14748,"nodeType":87},{},[14749],{"data":14750,"marks":14751,"value":423,"nodeType":82},{},[],{"metadata":14753,"sys":14756,"fields":14761},{"tags":14754,"concepts":14755},[],[],{"space":14757,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14759,"publishedVersion":62,"revision":44,"locale":29},{"sys":14758},{"type":12,"linkType":13,"id":14},{"sys":14760},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14762},{"url":439,"details":14763,"fileName":445,"contentType":446},{"size":441,"image":14764},{"width":443,"height":444},{"sys":14766,"fields":14769},{"id":14767,"createdAt":14768},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":14770,"slug":14771,"articleIntro":14770,"category":14772},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[14773],{"metadata":14774,"sys":14777,"fields":14784},{"tags":14775,"concepts":14776},[],[],{"space":14778,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14780,"publishedVersion":395,"revision":62,"contentType":14782,"locale":29},{"sys":14779},{"type":12,"linkType":13,"id":14},{"sys":14781},{"id":21,"type":12,"linkType":22},{"sys":14783},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14785,"metaTitle":405,"metaDescription":406,"mainTitle":14786,"subtitle":424,"heroImage":14801,"ctaButton":447,"ctaLink":448},[404],{"data":14787,"content":14788,"nodeType":74},{},[14789,14795],{"data":14790,"content":14791,"nodeType":78},{},[14792],{"data":14793,"marks":14794,"value":416,"nodeType":82},{},[],{"data":14796,"content":14797,"nodeType":87},{},[14798],{"data":14799,"marks":14800,"value":423,"nodeType":82},{},[],{"metadata":14802,"sys":14805,"fields":14810},{"tags":14803,"concepts":14804},[],[],{"space":14806,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14808,"publishedVersion":62,"revision":44,"locale":29},{"sys":14807},{"type":12,"linkType":13,"id":14},{"sys":14809},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14811},{"url":439,"details":14812,"fileName":445,"contentType":446},{"size":441,"image":14813},{"width":443,"height":444},{"sys":14815,"fields":14818},{"id":14816,"createdAt":14817},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":14819,"slug":14820,"articleIntro":14819,"category":14821},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[14822],{"metadata":14823,"sys":14826,"fields":14833},{"tags":14824,"concepts":14825},[],[],{"space":14827,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14829,"publishedVersion":395,"revision":62,"contentType":14831,"locale":29},{"sys":14828},{"type":12,"linkType":13,"id":14},{"sys":14830},{"id":21,"type":12,"linkType":22},{"sys":14832},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14834,"metaTitle":405,"metaDescription":406,"mainTitle":14835,"subtitle":424,"heroImage":14850,"ctaButton":447,"ctaLink":448},[404],{"data":14836,"content":14837,"nodeType":74},{},[14838,14844],{"data":14839,"content":14840,"nodeType":78},{},[14841],{"data":14842,"marks":14843,"value":416,"nodeType":82},{},[],{"data":14845,"content":14846,"nodeType":87},{},[14847],{"data":14848,"marks":14849,"value":423,"nodeType":82},{},[],{"metadata":14851,"sys":14854,"fields":14859},{"tags":14852,"concepts":14853},[],[],{"space":14855,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14857,"publishedVersion":62,"revision":44,"locale":29},{"sys":14856},{"type":12,"linkType":13,"id":14},{"sys":14858},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14860},{"url":439,"details":14861,"fileName":445,"contentType":446},{"size":441,"image":14862},{"width":443,"height":444},{"sys":14864,"fields":14867},{"id":14865,"createdAt":14866},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14868,"slug":14869,"articleIntro":-1,"category":14870},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14871],{"metadata":14872,"sys":14875,"fields":14882},{"tags":14873,"concepts":14874},[],[],{"space":14876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14878,"publishedVersion":395,"revision":62,"contentType":14880,"locale":29},{"sys":14877},{"type":12,"linkType":13,"id":14},{"sys":14879},{"id":21,"type":12,"linkType":22},{"sys":14881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14883,"metaTitle":405,"metaDescription":406,"mainTitle":14884,"subtitle":424,"heroImage":14899,"ctaButton":447,"ctaLink":448},[404],{"data":14885,"content":14886,"nodeType":74},{},[14887,14893],{"data":14888,"content":14889,"nodeType":78},{},[14890],{"data":14891,"marks":14892,"value":416,"nodeType":82},{},[],{"data":14894,"content":14895,"nodeType":87},{},[14896],{"data":14897,"marks":14898,"value":423,"nodeType":82},{},[],{"metadata":14900,"sys":14903,"fields":14908},{"tags":14901,"concepts":14902},[],[],{"space":14904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14906,"publishedVersion":62,"revision":44,"locale":29},{"sys":14905},{"type":12,"linkType":13,"id":14},{"sys":14907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14909},{"url":439,"details":14910,"fileName":445,"contentType":446},{"size":441,"image":14911},{"width":443,"height":444},{"sys":14913,"fields":14916},{"id":14914,"createdAt":14915},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":14917,"slug":14918,"articleIntro":14917,"category":14919},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[14920],{"metadata":14921,"sys":14924,"fields":14931},{"tags":14922,"concepts":14923},[],[],{"space":14925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14927,"publishedVersion":395,"revision":62,"contentType":14929,"locale":29},{"sys":14926},{"type":12,"linkType":13,"id":14},{"sys":14928},{"id":21,"type":12,"linkType":22},{"sys":14930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14932,"metaTitle":405,"metaDescription":406,"mainTitle":14933,"subtitle":424,"heroImage":14948,"ctaButton":447,"ctaLink":448},[404],{"data":14934,"content":14935,"nodeType":74},{},[14936,14942],{"data":14937,"content":14938,"nodeType":78},{},[14939],{"data":14940,"marks":14941,"value":416,"nodeType":82},{},[],{"data":14943,"content":14944,"nodeType":87},{},[14945],{"data":14946,"marks":14947,"value":423,"nodeType":82},{},[],{"metadata":14949,"sys":14952,"fields":14957},{"tags":14950,"concepts":14951},[],[],{"space":14953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14955,"publishedVersion":62,"revision":44,"locale":29},{"sys":14954},{"type":12,"linkType":13,"id":14},{"sys":14956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14958},{"url":439,"details":14959,"fileName":445,"contentType":446},{"size":441,"image":14960},{"width":443,"height":444},{"sys":14962,"fields":14965},{"id":14963,"createdAt":14964},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":14966,"slug":14967,"articleIntro":14966,"category":14968},"6471 - Prestations directes","compte-6471-prestations-directes",[14969],{"metadata":14970,"sys":14973,"fields":14980},{"tags":14971,"concepts":14972},[],[],{"space":14974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14976,"publishedVersion":395,"revision":62,"contentType":14978,"locale":29},{"sys":14975},{"type":12,"linkType":13,"id":14},{"sys":14977},{"id":21,"type":12,"linkType":22},{"sys":14979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14981,"metaTitle":405,"metaDescription":406,"mainTitle":14982,"subtitle":424,"heroImage":14997,"ctaButton":447,"ctaLink":448},[404],{"data":14983,"content":14984,"nodeType":74},{},[14985,14991],{"data":14986,"content":14987,"nodeType":78},{},[14988],{"data":14989,"marks":14990,"value":416,"nodeType":82},{},[],{"data":14992,"content":14993,"nodeType":87},{},[14994],{"data":14995,"marks":14996,"value":423,"nodeType":82},{},[],{"metadata":14998,"sys":15001,"fields":15006},{"tags":14999,"concepts":15000},[],[],{"space":15002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15004,"publishedVersion":62,"revision":44,"locale":29},{"sys":15003},{"type":12,"linkType":13,"id":14},{"sys":15005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15007},{"url":439,"details":15008,"fileName":445,"contentType":446},{"size":441,"image":15009},{"width":443,"height":444},{"sys":15011,"fields":15014},{"id":15012,"createdAt":15013},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":15015,"slug":15016,"articleIntro":-1,"category":15017},"Compte 6226 - Honoraires","compte-6226-honoraires",[15018],{"metadata":15019,"sys":15022,"fields":15029},{"tags":15020,"concepts":15021},[],[],{"space":15023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15025,"publishedVersion":395,"revision":62,"contentType":15027,"locale":29},{"sys":15024},{"type":12,"linkType":13,"id":14},{"sys":15026},{"id":21,"type":12,"linkType":22},{"sys":15028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15030,"metaTitle":405,"metaDescription":406,"mainTitle":15031,"subtitle":424,"heroImage":15046,"ctaButton":447,"ctaLink":448},[404],{"data":15032,"content":15033,"nodeType":74},{},[15034,15040],{"data":15035,"content":15036,"nodeType":78},{},[15037],{"data":15038,"marks":15039,"value":416,"nodeType":82},{},[],{"data":15041,"content":15042,"nodeType":87},{},[15043],{"data":15044,"marks":15045,"value":423,"nodeType":82},{},[],{"metadata":15047,"sys":15050,"fields":15055},{"tags":15048,"concepts":15049},[],[],{"space":15051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15053,"publishedVersion":62,"revision":44,"locale":29},{"sys":15052},{"type":12,"linkType":13,"id":14},{"sys":15054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15056},{"url":439,"details":15057,"fileName":445,"contentType":446},{"size":441,"image":15058},{"width":443,"height":444},{"sys":15060,"fields":15063},{"id":15061,"createdAt":15062},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":15064,"slug":15065,"articleIntro":15064,"category":15066},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[15067],{"metadata":15068,"sys":15071,"fields":15078},{"tags":15069,"concepts":15070},[],[],{"space":15072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15074,"publishedVersion":395,"revision":62,"contentType":15076,"locale":29},{"sys":15073},{"type":12,"linkType":13,"id":14},{"sys":15075},{"id":21,"type":12,"linkType":22},{"sys":15077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15079,"metaTitle":405,"metaDescription":406,"mainTitle":15080,"subtitle":424,"heroImage":15095,"ctaButton":447,"ctaLink":448},[404],{"data":15081,"content":15082,"nodeType":74},{},[15083,15089],{"data":15084,"content":15085,"nodeType":78},{},[15086],{"data":15087,"marks":15088,"value":416,"nodeType":82},{},[],{"data":15090,"content":15091,"nodeType":87},{},[15092],{"data":15093,"marks":15094,"value":423,"nodeType":82},{},[],{"metadata":15096,"sys":15099,"fields":15104},{"tags":15097,"concepts":15098},[],[],{"space":15100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15102,"publishedVersion":62,"revision":44,"locale":29},{"sys":15101},{"type":12,"linkType":13,"id":14},{"sys":15103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15105},{"url":439,"details":15106,"fileName":445,"contentType":446},{"size":441,"image":15107},{"width":443,"height":444},{"sys":15109,"fields":15112},{"id":15110,"createdAt":15111},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":15113,"slug":15114,"articleIntro":15113,"category":15115},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[15116],{"metadata":15117,"sys":15120,"fields":15127},{"tags":15118,"concepts":15119},[],[],{"space":15121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15123,"publishedVersion":395,"revision":62,"contentType":15125,"locale":29},{"sys":15122},{"type":12,"linkType":13,"id":14},{"sys":15124},{"id":21,"type":12,"linkType":22},{"sys":15126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15128,"metaTitle":405,"metaDescription":406,"mainTitle":15129,"subtitle":424,"heroImage":15144,"ctaButton":447,"ctaLink":448},[404],{"data":15130,"content":15131,"nodeType":74},{},[15132,15138],{"data":15133,"content":15134,"nodeType":78},{},[15135],{"data":15136,"marks":15137,"value":416,"nodeType":82},{},[],{"data":15139,"content":15140,"nodeType":87},{},[15141],{"data":15142,"marks":15143,"value":423,"nodeType":82},{},[],{"metadata":15145,"sys":15148,"fields":15153},{"tags":15146,"concepts":15147},[],[],{"space":15149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15151,"publishedVersion":62,"revision":44,"locale":29},{"sys":15150},{"type":12,"linkType":13,"id":14},{"sys":15152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15154},{"url":439,"details":15155,"fileName":445,"contentType":446},{"size":441,"image":15156},{"width":443,"height":444},{"sys":15158,"fields":15161},{"id":15159,"createdAt":15160},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":15162,"slug":15163,"articleIntro":15162,"category":15164},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[15165],{"metadata":15166,"sys":15169,"fields":15176},{"tags":15167,"concepts":15168},[],[],{"space":15170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15172,"publishedVersion":395,"revision":62,"contentType":15174,"locale":29},{"sys":15171},{"type":12,"linkType":13,"id":14},{"sys":15173},{"id":21,"type":12,"linkType":22},{"sys":15175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15177,"metaTitle":405,"metaDescription":406,"mainTitle":15178,"subtitle":424,"heroImage":15193,"ctaButton":447,"ctaLink":448},[404],{"data":15179,"content":15180,"nodeType":74},{},[15181,15187],{"data":15182,"content":15183,"nodeType":78},{},[15184],{"data":15185,"marks":15186,"value":416,"nodeType":82},{},[],{"data":15188,"content":15189,"nodeType":87},{},[15190],{"data":15191,"marks":15192,"value":423,"nodeType":82},{},[],{"metadata":15194,"sys":15197,"fields":15202},{"tags":15195,"concepts":15196},[],[],{"space":15198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15200,"publishedVersion":62,"revision":44,"locale":29},{"sys":15199},{"type":12,"linkType":13,"id":14},{"sys":15201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15203},{"url":439,"details":15204,"fileName":445,"contentType":446},{"size":441,"image":15205},{"width":443,"height":444},{"sys":15207,"fields":15210},{"id":15208,"createdAt":15209},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":15211,"slug":15212,"articleIntro":-1,"category":15213},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[15214],{"metadata":15215,"sys":15218,"fields":15225},{"tags":15216,"concepts":15217},[],[],{"space":15219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15221,"publishedVersion":395,"revision":62,"contentType":15223,"locale":29},{"sys":15220},{"type":12,"linkType":13,"id":14},{"sys":15222},{"id":21,"type":12,"linkType":22},{"sys":15224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15226,"metaTitle":405,"metaDescription":406,"mainTitle":15227,"subtitle":424,"heroImage":15242,"ctaButton":447,"ctaLink":448},[404],{"data":15228,"content":15229,"nodeType":74},{},[15230,15236],{"data":15231,"content":15232,"nodeType":78},{},[15233],{"data":15234,"marks":15235,"value":416,"nodeType":82},{},[],{"data":15237,"content":15238,"nodeType":87},{},[15239],{"data":15240,"marks":15241,"value":423,"nodeType":82},{},[],{"metadata":15243,"sys":15246,"fields":15251},{"tags":15244,"concepts":15245},[],[],{"space":15247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15249,"publishedVersion":62,"revision":44,"locale":29},{"sys":15248},{"type":12,"linkType":13,"id":14},{"sys":15250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15252},{"url":439,"details":15253,"fileName":445,"contentType":446},{"size":441,"image":15254},{"width":443,"height":444},{"sys":15256,"fields":15259},{"id":15257,"createdAt":15258},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":15260,"slug":15261,"articleIntro":-1,"category":15262},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[15263],{"metadata":15264,"sys":15267,"fields":15274},{"tags":15265,"concepts":15266},[],[],{"space":15268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15270,"publishedVersion":395,"revision":62,"contentType":15272,"locale":29},{"sys":15269},{"type":12,"linkType":13,"id":14},{"sys":15271},{"id":21,"type":12,"linkType":22},{"sys":15273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15275,"metaTitle":405,"metaDescription":406,"mainTitle":15276,"subtitle":424,"heroImage":15291,"ctaButton":447,"ctaLink":448},[404],{"data":15277,"content":15278,"nodeType":74},{},[15279,15285],{"data":15280,"content":15281,"nodeType":78},{},[15282],{"data":15283,"marks":15284,"value":416,"nodeType":82},{},[],{"data":15286,"content":15287,"nodeType":87},{},[15288],{"data":15289,"marks":15290,"value":423,"nodeType":82},{},[],{"metadata":15292,"sys":15295,"fields":15300},{"tags":15293,"concepts":15294},[],[],{"space":15296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15298,"publishedVersion":62,"revision":44,"locale":29},{"sys":15297},{"type":12,"linkType":13,"id":14},{"sys":15299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15301},{"url":439,"details":15302,"fileName":445,"contentType":446},{"size":441,"image":15303},{"width":443,"height":444},{"sys":15305,"fields":15308},{"id":15306,"createdAt":15307},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":15309,"slug":15310,"articleIntro":15309,"category":15311},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[15312],{"metadata":15313,"sys":15316,"fields":15323},{"tags":15314,"concepts":15315},[],[],{"space":15317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15319,"publishedVersion":395,"revision":62,"contentType":15321,"locale":29},{"sys":15318},{"type":12,"linkType":13,"id":14},{"sys":15320},{"id":21,"type":12,"linkType":22},{"sys":15322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15324,"metaTitle":405,"metaDescription":406,"mainTitle":15325,"subtitle":424,"heroImage":15340,"ctaButton":447,"ctaLink":448},[404],{"data":15326,"content":15327,"nodeType":74},{},[15328,15334],{"data":15329,"content":15330,"nodeType":78},{},[15331],{"data":15332,"marks":15333,"value":416,"nodeType":82},{},[],{"data":15335,"content":15336,"nodeType":87},{},[15337],{"data":15338,"marks":15339,"value":423,"nodeType":82},{},[],{"metadata":15341,"sys":15344,"fields":15349},{"tags":15342,"concepts":15343},[],[],{"space":15345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15347,"publishedVersion":62,"revision":44,"locale":29},{"sys":15346},{"type":12,"linkType":13,"id":14},{"sys":15348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15350},{"url":439,"details":15351,"fileName":445,"contentType":446},{"size":441,"image":15352},{"width":443,"height":444},{"sys":15354,"fields":15357},{"id":15355,"createdAt":15356},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":15358,"slug":15359,"articleIntro":15358,"category":15360},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[15361],{"metadata":15362,"sys":15365,"fields":15372},{"tags":15363,"concepts":15364},[],[],{"space":15366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15368,"publishedVersion":395,"revision":62,"contentType":15370,"locale":29},{"sys":15367},{"type":12,"linkType":13,"id":14},{"sys":15369},{"id":21,"type":12,"linkType":22},{"sys":15371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15373,"metaTitle":405,"metaDescription":406,"mainTitle":15374,"subtitle":424,"heroImage":15389,"ctaButton":447,"ctaLink":448},[404],{"data":15375,"content":15376,"nodeType":74},{},[15377,15383],{"data":15378,"content":15379,"nodeType":78},{},[15380],{"data":15381,"marks":15382,"value":416,"nodeType":82},{},[],{"data":15384,"content":15385,"nodeType":87},{},[15386],{"data":15387,"marks":15388,"value":423,"nodeType":82},{},[],{"metadata":15390,"sys":15393,"fields":15398},{"tags":15391,"concepts":15392},[],[],{"space":15394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15396,"publishedVersion":62,"revision":44,"locale":29},{"sys":15395},{"type":12,"linkType":13,"id":14},{"sys":15397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15399},{"url":439,"details":15400,"fileName":445,"contentType":446},{"size":441,"image":15401},{"width":443,"height":444},{"sys":15403,"fields":15406},{"id":15404,"createdAt":15405},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":15407,"slug":15408,"articleIntro":15407,"category":15409},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[15410],{"metadata":15411,"sys":15414,"fields":15421},{"tags":15412,"concepts":15413},[],[],{"space":15415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15417,"publishedVersion":395,"revision":62,"contentType":15419,"locale":29},{"sys":15416},{"type":12,"linkType":13,"id":14},{"sys":15418},{"id":21,"type":12,"linkType":22},{"sys":15420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15422,"metaTitle":405,"metaDescription":406,"mainTitle":15423,"subtitle":424,"heroImage":15438,"ctaButton":447,"ctaLink":448},[404],{"data":15424,"content":15425,"nodeType":74},{},[15426,15432],{"data":15427,"content":15428,"nodeType":78},{},[15429],{"data":15430,"marks":15431,"value":416,"nodeType":82},{},[],{"data":15433,"content":15434,"nodeType":87},{},[15435],{"data":15436,"marks":15437,"value":423,"nodeType":82},{},[],{"metadata":15439,"sys":15442,"fields":15447},{"tags":15440,"concepts":15441},[],[],{"space":15443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15445,"publishedVersion":62,"revision":44,"locale":29},{"sys":15444},{"type":12,"linkType":13,"id":14},{"sys":15446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15448},{"url":439,"details":15449,"fileName":445,"contentType":446},{"size":441,"image":15450},{"width":443,"height":444},{"sys":15452,"fields":15455},{"id":15453,"createdAt":15454},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":15456,"slug":15457,"articleIntro":15458,"category":15459},"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.",[15460],{"metadata":15461,"sys":15464,"fields":15471},{"tags":15462,"concepts":15463},[],[],{"space":15465,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15467,"publishedVersion":395,"revision":62,"contentType":15469,"locale":29},{"sys":15466},{"type":12,"linkType":13,"id":14},{"sys":15468},{"id":21,"type":12,"linkType":22},{"sys":15470},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15472,"metaTitle":405,"metaDescription":406,"mainTitle":15473,"subtitle":424,"heroImage":15488,"ctaButton":447,"ctaLink":448},[404],{"data":15474,"content":15475,"nodeType":74},{},[15476,15482],{"data":15477,"content":15478,"nodeType":78},{},[15479],{"data":15480,"marks":15481,"value":416,"nodeType":82},{},[],{"data":15483,"content":15484,"nodeType":87},{},[15485],{"data":15486,"marks":15487,"value":423,"nodeType":82},{},[],{"metadata":15489,"sys":15492,"fields":15497},{"tags":15490,"concepts":15491},[],[],{"space":15493,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15495,"publishedVersion":62,"revision":44,"locale":29},{"sys":15494},{"type":12,"linkType":13,"id":14},{"sys":15496},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15498},{"url":439,"details":15499,"fileName":445,"contentType":446},{"size":441,"image":15500},{"width":443,"height":444},{"sys":15502,"fields":15505},{"id":15503,"createdAt":15504},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":15506,"slug":15507,"articleIntro":15506,"category":15508},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[15509],{"metadata":15510,"sys":15513,"fields":15520},{"tags":15511,"concepts":15512},[],[],{"space":15514,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15516,"publishedVersion":395,"revision":62,"contentType":15518,"locale":29},{"sys":15515},{"type":12,"linkType":13,"id":14},{"sys":15517},{"id":21,"type":12,"linkType":22},{"sys":15519},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15521,"metaTitle":405,"metaDescription":406,"mainTitle":15522,"subtitle":424,"heroImage":15537,"ctaButton":447,"ctaLink":448},[404],{"data":15523,"content":15524,"nodeType":74},{},[15525,15531],{"data":15526,"content":15527,"nodeType":78},{},[15528],{"data":15529,"marks":15530,"value":416,"nodeType":82},{},[],{"data":15532,"content":15533,"nodeType":87},{},[15534],{"data":15535,"marks":15536,"value":423,"nodeType":82},{},[],{"metadata":15538,"sys":15541,"fields":15546},{"tags":15539,"concepts":15540},[],[],{"space":15542,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15544,"publishedVersion":62,"revision":44,"locale":29},{"sys":15543},{"type":12,"linkType":13,"id":14},{"sys":15545},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15547},{"url":439,"details":15548,"fileName":445,"contentType":446},{"size":441,"image":15549},{"width":443,"height":444},{"sys":15551,"fields":15554},{"id":15552,"createdAt":15553},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":15555,"slug":15556,"articleIntro":15555,"category":15557},"Compte 6026 - Emballages","compte-6026-emballages",[15558],{"metadata":15559,"sys":15562,"fields":15569},{"tags":15560,"concepts":15561},[],[],{"space":15563,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15565,"publishedVersion":395,"revision":62,"contentType":15567,"locale":29},{"sys":15564},{"type":12,"linkType":13,"id":14},{"sys":15566},{"id":21,"type":12,"linkType":22},{"sys":15568},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15570,"metaTitle":405,"metaDescription":406,"mainTitle":15571,"subtitle":424,"heroImage":15586,"ctaButton":447,"ctaLink":448},[404],{"data":15572,"content":15573,"nodeType":74},{},[15574,15580],{"data":15575,"content":15576,"nodeType":78},{},[15577],{"data":15578,"marks":15579,"value":416,"nodeType":82},{},[],{"data":15581,"content":15582,"nodeType":87},{},[15583],{"data":15584,"marks":15585,"value":423,"nodeType":82},{},[],{"metadata":15587,"sys":15590,"fields":15595},{"tags":15588,"concepts":15589},[],[],{"space":15591,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15593,"publishedVersion":62,"revision":44,"locale":29},{"sys":15592},{"type":12,"linkType":13,"id":14},{"sys":15594},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15596},{"url":439,"details":15597,"fileName":445,"contentType":446},{"size":441,"image":15598},{"width":443,"height":444},{"sys":15600,"fields":15603},{"id":15601,"createdAt":15602},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":15604,"slug":15605,"articleIntro":15604,"category":15606},"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",[15607],{"metadata":15608,"sys":15611,"fields":15618},{"tags":15609,"concepts":15610},[],[],{"space":15612,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15614,"publishedVersion":395,"revision":62,"contentType":15616,"locale":29},{"sys":15613},{"type":12,"linkType":13,"id":14},{"sys":15615},{"id":21,"type":12,"linkType":22},{"sys":15617},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15619,"metaTitle":405,"metaDescription":406,"mainTitle":15620,"subtitle":424,"heroImage":15635,"ctaButton":447,"ctaLink":448},[404],{"data":15621,"content":15622,"nodeType":74},{},[15623,15629],{"data":15624,"content":15625,"nodeType":78},{},[15626],{"data":15627,"marks":15628,"value":416,"nodeType":82},{},[],{"data":15630,"content":15631,"nodeType":87},{},[15632],{"data":15633,"marks":15634,"value":423,"nodeType":82},{},[],{"metadata":15636,"sys":15639,"fields":15644},{"tags":15637,"concepts":15638},[],[],{"space":15640,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15642,"publishedVersion":62,"revision":44,"locale":29},{"sys":15641},{"type":12,"linkType":13,"id":14},{"sys":15643},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15645},{"url":439,"details":15646,"fileName":445,"contentType":446},{"size":441,"image":15647},{"width":443,"height":444},{"sys":15649,"fields":15652},{"id":15650,"createdAt":15651},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":15653,"slug":15654,"articleIntro":-1,"category":15655},"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",[15656],{"metadata":15657,"sys":15660,"fields":15667},{"tags":15658,"concepts":15659},[],[],{"space":15661,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15663,"publishedVersion":395,"revision":62,"contentType":15665,"locale":29},{"sys":15662},{"type":12,"linkType":13,"id":14},{"sys":15664},{"id":21,"type":12,"linkType":22},{"sys":15666},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15668,"metaTitle":405,"metaDescription":406,"mainTitle":15669,"subtitle":424,"heroImage":15684,"ctaButton":447,"ctaLink":448},[404],{"data":15670,"content":15671,"nodeType":74},{},[15672,15678],{"data":15673,"content":15674,"nodeType":78},{},[15675],{"data":15676,"marks":15677,"value":416,"nodeType":82},{},[],{"data":15679,"content":15680,"nodeType":87},{},[15681],{"data":15682,"marks":15683,"value":423,"nodeType":82},{},[],{"metadata":15685,"sys":15688,"fields":15693},{"tags":15686,"concepts":15687},[],[],{"space":15689,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15691,"publishedVersion":62,"revision":44,"locale":29},{"sys":15690},{"type":12,"linkType":13,"id":14},{"sys":15692},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15694},{"url":439,"details":15695,"fileName":445,"contentType":446},{"size":441,"image":15696},{"width":443,"height":444},{"sys":15698,"fields":15701},{"id":15699,"createdAt":15700},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":15702,"slug":15703,"articleIntro":15702,"category":15704},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[15705],{"metadata":15706,"sys":15709,"fields":15716},{"tags":15707,"concepts":15708},[],[],{"space":15710,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15712,"publishedVersion":395,"revision":62,"contentType":15714,"locale":29},{"sys":15711},{"type":12,"linkType":13,"id":14},{"sys":15713},{"id":21,"type":12,"linkType":22},{"sys":15715},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15717,"metaTitle":405,"metaDescription":406,"mainTitle":15718,"subtitle":424,"heroImage":15733,"ctaButton":447,"ctaLink":448},[404],{"data":15719,"content":15720,"nodeType":74},{},[15721,15727],{"data":15722,"content":15723,"nodeType":78},{},[15724],{"data":15725,"marks":15726,"value":416,"nodeType":82},{},[],{"data":15728,"content":15729,"nodeType":87},{},[15730],{"data":15731,"marks":15732,"value":423,"nodeType":82},{},[],{"metadata":15734,"sys":15737,"fields":15742},{"tags":15735,"concepts":15736},[],[],{"space":15738,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15740,"publishedVersion":62,"revision":44,"locale":29},{"sys":15739},{"type":12,"linkType":13,"id":14},{"sys":15741},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15743},{"url":439,"details":15744,"fileName":445,"contentType":446},{"size":441,"image":15745},{"width":443,"height":444},{"sys":15747,"fields":15750},{"id":15748,"createdAt":15749},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":15751,"slug":15752,"articleIntro":15751,"category":15753},"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",[15754],{"metadata":15755,"sys":15758,"fields":15765},{"tags":15756,"concepts":15757},[],[],{"space":15759,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15761,"publishedVersion":395,"revision":62,"contentType":15763,"locale":29},{"sys":15760},{"type":12,"linkType":13,"id":14},{"sys":15762},{"id":21,"type":12,"linkType":22},{"sys":15764},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15766,"metaTitle":405,"metaDescription":406,"mainTitle":15767,"subtitle":424,"heroImage":15782,"ctaButton":447,"ctaLink":448},[404],{"data":15768,"content":15769,"nodeType":74},{},[15770,15776],{"data":15771,"content":15772,"nodeType":78},{},[15773],{"data":15774,"marks":15775,"value":416,"nodeType":82},{},[],{"data":15777,"content":15778,"nodeType":87},{},[15779],{"data":15780,"marks":15781,"value":423,"nodeType":82},{},[],{"metadata":15783,"sys":15786,"fields":15791},{"tags":15784,"concepts":15785},[],[],{"space":15787,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15789,"publishedVersion":62,"revision":44,"locale":29},{"sys":15788},{"type":12,"linkType":13,"id":14},{"sys":15790},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15792},{"url":439,"details":15793,"fileName":445,"contentType":446},{"size":441,"image":15794},{"width":443,"height":444},{"sys":15796,"fields":15799},{"id":15797,"createdAt":15798},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":15800,"slug":15801,"articleIntro":-1,"category":15802},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[15803],{"metadata":15804,"sys":15807,"fields":15814},{"tags":15805,"concepts":15806},[],[],{"space":15808,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15810,"publishedVersion":395,"revision":62,"contentType":15812,"locale":29},{"sys":15809},{"type":12,"linkType":13,"id":14},{"sys":15811},{"id":21,"type":12,"linkType":22},{"sys":15813},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15815,"metaTitle":405,"metaDescription":406,"mainTitle":15816,"subtitle":424,"heroImage":15831,"ctaButton":447,"ctaLink":448},[404],{"data":15817,"content":15818,"nodeType":74},{},[15819,15825],{"data":15820,"content":15821,"nodeType":78},{},[15822],{"data":15823,"marks":15824,"value":416,"nodeType":82},{},[],{"data":15826,"content":15827,"nodeType":87},{},[15828],{"data":15829,"marks":15830,"value":423,"nodeType":82},{},[],{"metadata":15832,"sys":15835,"fields":15840},{"tags":15833,"concepts":15834},[],[],{"space":15836,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15838,"publishedVersion":62,"revision":44,"locale":29},{"sys":15837},{"type":12,"linkType":13,"id":14},{"sys":15839},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15841},{"url":439,"details":15842,"fileName":445,"contentType":446},{"size":441,"image":15843},{"width":443,"height":444},{"sys":15845,"fields":15848},{"id":15846,"createdAt":15847},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":15849,"slug":15850,"articleIntro":15849,"category":15851},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[15852],{"metadata":15853,"sys":15856,"fields":15863},{"tags":15854,"concepts":15855},[],[],{"space":15857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15859,"publishedVersion":395,"revision":62,"contentType":15861,"locale":29},{"sys":15858},{"type":12,"linkType":13,"id":14},{"sys":15860},{"id":21,"type":12,"linkType":22},{"sys":15862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15864,"metaTitle":405,"metaDescription":406,"mainTitle":15865,"subtitle":424,"heroImage":15880,"ctaButton":447,"ctaLink":448},[404],{"data":15866,"content":15867,"nodeType":74},{},[15868,15874],{"data":15869,"content":15870,"nodeType":78},{},[15871],{"data":15872,"marks":15873,"value":416,"nodeType":82},{},[],{"data":15875,"content":15876,"nodeType":87},{},[15877],{"data":15878,"marks":15879,"value":423,"nodeType":82},{},[],{"metadata":15881,"sys":15884,"fields":15889},{"tags":15882,"concepts":15883},[],[],{"space":15885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15887,"publishedVersion":62,"revision":44,"locale":29},{"sys":15886},{"type":12,"linkType":13,"id":14},{"sys":15888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15890},{"url":439,"details":15891,"fileName":445,"contentType":446},{"size":441,"image":15892},{"width":443,"height":444},{"sys":15894,"fields":15897},{"id":15895,"createdAt":15896},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":15898,"slug":15899,"articleIntro":-1,"category":15900},"Compte 512 - Banques","compte-512-banques",[15901],{"metadata":15902,"sys":15905,"fields":15912},{"tags":15903,"concepts":15904},[],[],{"space":15906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15908,"publishedVersion":395,"revision":62,"contentType":15910,"locale":29},{"sys":15907},{"type":12,"linkType":13,"id":14},{"sys":15909},{"id":21,"type":12,"linkType":22},{"sys":15911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15913,"metaTitle":405,"metaDescription":406,"mainTitle":15914,"subtitle":424,"heroImage":15929,"ctaButton":447,"ctaLink":448},[404],{"data":15915,"content":15916,"nodeType":74},{},[15917,15923],{"data":15918,"content":15919,"nodeType":78},{},[15920],{"data":15921,"marks":15922,"value":416,"nodeType":82},{},[],{"data":15924,"content":15925,"nodeType":87},{},[15926],{"data":15927,"marks":15928,"value":423,"nodeType":82},{},[],{"metadata":15930,"sys":15933,"fields":15938},{"tags":15931,"concepts":15932},[],[],{"space":15934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15936,"publishedVersion":62,"revision":44,"locale":29},{"sys":15935},{"type":12,"linkType":13,"id":14},{"sys":15937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15939},{"url":439,"details":15940,"fileName":445,"contentType":446},{"size":441,"image":15941},{"width":443,"height":444},{"sys":15943,"fields":15946},{"id":15944,"createdAt":15945},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":15947,"slug":15948,"articleIntro":-1,"category":15949},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[15950],{"metadata":15951,"sys":15954,"fields":15961},{"tags":15952,"concepts":15953},[],[],{"space":15955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15957,"publishedVersion":395,"revision":62,"contentType":15959,"locale":29},{"sys":15956},{"type":12,"linkType":13,"id":14},{"sys":15958},{"id":21,"type":12,"linkType":22},{"sys":15960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15962,"metaTitle":405,"metaDescription":406,"mainTitle":15963,"subtitle":424,"heroImage":15978,"ctaButton":447,"ctaLink":448},[404],{"data":15964,"content":15965,"nodeType":74},{},[15966,15972],{"data":15967,"content":15968,"nodeType":78},{},[15969],{"data":15970,"marks":15971,"value":416,"nodeType":82},{},[],{"data":15973,"content":15974,"nodeType":87},{},[15975],{"data":15976,"marks":15977,"value":423,"nodeType":82},{},[],{"metadata":15979,"sys":15982,"fields":15987},{"tags":15980,"concepts":15981},[],[],{"space":15983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15985,"publishedVersion":62,"revision":44,"locale":29},{"sys":15984},{"type":12,"linkType":13,"id":14},{"sys":15986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15988},{"url":439,"details":15989,"fileName":445,"contentType":446},{"size":441,"image":15990},{"width":443,"height":444},{"sys":15992,"fields":15995},{"id":15993,"createdAt":15994},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15996,"slug":15997,"articleIntro":15996,"category":15998},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15999],{"metadata":16000,"sys":16003,"fields":16010},{"tags":16001,"concepts":16002},[],[],{"space":16004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16006,"publishedVersion":395,"revision":62,"contentType":16008,"locale":29},{"sys":16005},{"type":12,"linkType":13,"id":14},{"sys":16007},{"id":21,"type":12,"linkType":22},{"sys":16009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16011,"metaTitle":405,"metaDescription":406,"mainTitle":16012,"subtitle":424,"heroImage":16027,"ctaButton":447,"ctaLink":448},[404],{"data":16013,"content":16014,"nodeType":74},{},[16015,16021],{"data":16016,"content":16017,"nodeType":78},{},[16018],{"data":16019,"marks":16020,"value":416,"nodeType":82},{},[],{"data":16022,"content":16023,"nodeType":87},{},[16024],{"data":16025,"marks":16026,"value":423,"nodeType":82},{},[],{"metadata":16028,"sys":16031,"fields":16036},{"tags":16029,"concepts":16030},[],[],{"space":16032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16034,"publishedVersion":62,"revision":44,"locale":29},{"sys":16033},{"type":12,"linkType":13,"id":14},{"sys":16035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16037},{"url":439,"details":16038,"fileName":445,"contentType":446},{"size":441,"image":16039},{"width":443,"height":444},{"sys":16041,"fields":16044},{"id":16042,"createdAt":16043},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":16045,"slug":16046,"articleIntro":16045,"category":16047},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[16048],{"metadata":16049,"sys":16052,"fields":16059},{"tags":16050,"concepts":16051},[],[],{"space":16053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16055,"publishedVersion":395,"revision":62,"contentType":16057,"locale":29},{"sys":16054},{"type":12,"linkType":13,"id":14},{"sys":16056},{"id":21,"type":12,"linkType":22},{"sys":16058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16060,"metaTitle":405,"metaDescription":406,"mainTitle":16061,"subtitle":424,"heroImage":16076,"ctaButton":447,"ctaLink":448},[404],{"data":16062,"content":16063,"nodeType":74},{},[16064,16070],{"data":16065,"content":16066,"nodeType":78},{},[16067],{"data":16068,"marks":16069,"value":416,"nodeType":82},{},[],{"data":16071,"content":16072,"nodeType":87},{},[16073],{"data":16074,"marks":16075,"value":423,"nodeType":82},{},[],{"metadata":16077,"sys":16080,"fields":16085},{"tags":16078,"concepts":16079},[],[],{"space":16081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16083,"publishedVersion":62,"revision":44,"locale":29},{"sys":16082},{"type":12,"linkType":13,"id":14},{"sys":16084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16086},{"url":439,"details":16087,"fileName":445,"contentType":446},{"size":441,"image":16088},{"width":443,"height":444},{"sys":16090,"fields":16093},{"id":16091,"createdAt":16092},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":16094,"slug":16095,"articleIntro":16094,"category":16096},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[16097],{"metadata":16098,"sys":16101,"fields":16108},{"tags":16099,"concepts":16100},[],[],{"space":16102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16104,"publishedVersion":395,"revision":62,"contentType":16106,"locale":29},{"sys":16103},{"type":12,"linkType":13,"id":14},{"sys":16105},{"id":21,"type":12,"linkType":22},{"sys":16107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16109,"metaTitle":405,"metaDescription":406,"mainTitle":16110,"subtitle":424,"heroImage":16125,"ctaButton":447,"ctaLink":448},[404],{"data":16111,"content":16112,"nodeType":74},{},[16113,16119],{"data":16114,"content":16115,"nodeType":78},{},[16116],{"data":16117,"marks":16118,"value":416,"nodeType":82},{},[],{"data":16120,"content":16121,"nodeType":87},{},[16122],{"data":16123,"marks":16124,"value":423,"nodeType":82},{},[],{"metadata":16126,"sys":16129,"fields":16134},{"tags":16127,"concepts":16128},[],[],{"space":16130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16132,"publishedVersion":62,"revision":44,"locale":29},{"sys":16131},{"type":12,"linkType":13,"id":14},{"sys":16133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16135},{"url":439,"details":16136,"fileName":445,"contentType":446},{"size":441,"image":16137},{"width":443,"height":444},{"sys":16139,"fields":16141},{"id":16140,"createdAt":1678},"6d75pXRLLY65vQhQ8x00pr",{"title":16142,"slug":16143,"articleIntro":16142,"category":16144},"355 - Produits finis","compte-355-produits-finis",[16145],{"metadata":16146,"sys":16149,"fields":16156},{"tags":16147,"concepts":16148},[],[],{"space":16150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16152,"publishedVersion":395,"revision":62,"contentType":16154,"locale":29},{"sys":16151},{"type":12,"linkType":13,"id":14},{"sys":16153},{"id":21,"type":12,"linkType":22},{"sys":16155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16157,"metaTitle":405,"metaDescription":406,"mainTitle":16158,"subtitle":424,"heroImage":16173,"ctaButton":447,"ctaLink":448},[404],{"data":16159,"content":16160,"nodeType":74},{},[16161,16167],{"data":16162,"content":16163,"nodeType":78},{},[16164],{"data":16165,"marks":16166,"value":416,"nodeType":82},{},[],{"data":16168,"content":16169,"nodeType":87},{},[16170],{"data":16171,"marks":16172,"value":423,"nodeType":82},{},[],{"metadata":16174,"sys":16177,"fields":16182},{"tags":16175,"concepts":16176},[],[],{"space":16178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16180,"publishedVersion":62,"revision":44,"locale":29},{"sys":16179},{"type":12,"linkType":13,"id":14},{"sys":16181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16183},{"url":439,"details":16184,"fileName":445,"contentType":446},{"size":441,"image":16185},{"width":443,"height":444},{"sys":16187,"fields":16190},{"id":16188,"createdAt":16189},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":16191,"slug":16192,"articleIntro":16191,"category":16193},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[16194],{"metadata":16195,"sys":16198,"fields":16205},{"tags":16196,"concepts":16197},[],[],{"space":16199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16201,"publishedVersion":395,"revision":62,"contentType":16203,"locale":29},{"sys":16200},{"type":12,"linkType":13,"id":14},{"sys":16202},{"id":21,"type":12,"linkType":22},{"sys":16204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16206,"metaTitle":405,"metaDescription":406,"mainTitle":16207,"subtitle":424,"heroImage":16222,"ctaButton":447,"ctaLink":448},[404],{"data":16208,"content":16209,"nodeType":74},{},[16210,16216],{"data":16211,"content":16212,"nodeType":78},{},[16213],{"data":16214,"marks":16215,"value":416,"nodeType":82},{},[],{"data":16217,"content":16218,"nodeType":87},{},[16219],{"data":16220,"marks":16221,"value":423,"nodeType":82},{},[],{"metadata":16223,"sys":16226,"fields":16231},{"tags":16224,"concepts":16225},[],[],{"space":16227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16229,"publishedVersion":62,"revision":44,"locale":29},{"sys":16228},{"type":12,"linkType":13,"id":14},{"sys":16230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16232},{"url":439,"details":16233,"fileName":445,"contentType":446},{"size":441,"image":16234},{"width":443,"height":444},{"sys":16236,"fields":16239},{"id":16237,"createdAt":16238},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":16240,"slug":16241,"articleIntro":-1,"category":16242},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[16243],{"metadata":16244,"sys":16247,"fields":16254},{"tags":16245,"concepts":16246},[],[],{"space":16248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16250,"publishedVersion":395,"revision":62,"contentType":16252,"locale":29},{"sys":16249},{"type":12,"linkType":13,"id":14},{"sys":16251},{"id":21,"type":12,"linkType":22},{"sys":16253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16255,"metaTitle":405,"metaDescription":406,"mainTitle":16256,"subtitle":424,"heroImage":16271,"ctaButton":447,"ctaLink":448},[404],{"data":16257,"content":16258,"nodeType":74},{},[16259,16265],{"data":16260,"content":16261,"nodeType":78},{},[16262],{"data":16263,"marks":16264,"value":416,"nodeType":82},{},[],{"data":16266,"content":16267,"nodeType":87},{},[16268],{"data":16269,"marks":16270,"value":423,"nodeType":82},{},[],{"metadata":16272,"sys":16275,"fields":16280},{"tags":16273,"concepts":16274},[],[],{"space":16276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16278,"publishedVersion":62,"revision":44,"locale":29},{"sys":16277},{"type":12,"linkType":13,"id":14},{"sys":16279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16281},{"url":439,"details":16282,"fileName":445,"contentType":446},{"size":441,"image":16283},{"width":443,"height":444},{"sys":16285,"fields":16288},{"id":16286,"createdAt":16287},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":16289,"slug":16290,"articleIntro":16289,"category":16291},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[16292],{"metadata":16293,"sys":16296,"fields":16303},{"tags":16294,"concepts":16295},[],[],{"space":16297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16299,"publishedVersion":395,"revision":62,"contentType":16301,"locale":29},{"sys":16298},{"type":12,"linkType":13,"id":14},{"sys":16300},{"id":21,"type":12,"linkType":22},{"sys":16302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16304,"metaTitle":405,"metaDescription":406,"mainTitle":16305,"subtitle":424,"heroImage":16320,"ctaButton":447,"ctaLink":448},[404],{"data":16306,"content":16307,"nodeType":74},{},[16308,16314],{"data":16309,"content":16310,"nodeType":78},{},[16311],{"data":16312,"marks":16313,"value":416,"nodeType":82},{},[],{"data":16315,"content":16316,"nodeType":87},{},[16317],{"data":16318,"marks":16319,"value":423,"nodeType":82},{},[],{"metadata":16321,"sys":16324,"fields":16329},{"tags":16322,"concepts":16323},[],[],{"space":16325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16327,"publishedVersion":62,"revision":44,"locale":29},{"sys":16326},{"type":12,"linkType":13,"id":14},{"sys":16328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16330},{"url":439,"details":16331,"fileName":445,"contentType":446},{"size":441,"image":16332},{"width":443,"height":444},{"sys":16334,"fields":16337},{"id":16335,"createdAt":16336},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":16338,"slug":16339,"articleIntro":-1,"category":16340},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[16341],{"metadata":16342,"sys":16345,"fields":16352},{"tags":16343,"concepts":16344},[],[],{"space":16346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16348,"publishedVersion":395,"revision":62,"contentType":16350,"locale":29},{"sys":16347},{"type":12,"linkType":13,"id":14},{"sys":16349},{"id":21,"type":12,"linkType":22},{"sys":16351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16353,"metaTitle":405,"metaDescription":406,"mainTitle":16354,"subtitle":424,"heroImage":16369,"ctaButton":447,"ctaLink":448},[404],{"data":16355,"content":16356,"nodeType":74},{},[16357,16363],{"data":16358,"content":16359,"nodeType":78},{},[16360],{"data":16361,"marks":16362,"value":416,"nodeType":82},{},[],{"data":16364,"content":16365,"nodeType":87},{},[16366],{"data":16367,"marks":16368,"value":423,"nodeType":82},{},[],{"metadata":16370,"sys":16373,"fields":16378},{"tags":16371,"concepts":16372},[],[],{"space":16374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16376,"publishedVersion":62,"revision":44,"locale":29},{"sys":16375},{"type":12,"linkType":13,"id":14},{"sys":16377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16379},{"url":439,"details":16380,"fileName":445,"contentType":446},{"size":441,"image":16381},{"width":443,"height":444},{"sys":16383,"fields":16386},{"id":16384,"createdAt":16385},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":16387,"slug":16388,"articleIntro":16387,"category":16389},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[16390],{"metadata":16391,"sys":16394,"fields":16401},{"tags":16392,"concepts":16393},[],[],{"space":16395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16397,"publishedVersion":395,"revision":62,"contentType":16399,"locale":29},{"sys":16396},{"type":12,"linkType":13,"id":14},{"sys":16398},{"id":21,"type":12,"linkType":22},{"sys":16400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16402,"metaTitle":405,"metaDescription":406,"mainTitle":16403,"subtitle":424,"heroImage":16418,"ctaButton":447,"ctaLink":448},[404],{"data":16404,"content":16405,"nodeType":74},{},[16406,16412],{"data":16407,"content":16408,"nodeType":78},{},[16409],{"data":16410,"marks":16411,"value":416,"nodeType":82},{},[],{"data":16413,"content":16414,"nodeType":87},{},[16415],{"data":16416,"marks":16417,"value":423,"nodeType":82},{},[],{"metadata":16419,"sys":16422,"fields":16427},{"tags":16420,"concepts":16421},[],[],{"space":16423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16425,"publishedVersion":62,"revision":44,"locale":29},{"sys":16424},{"type":12,"linkType":13,"id":14},{"sys":16426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16428},{"url":439,"details":16429,"fileName":445,"contentType":446},{"size":441,"image":16430},{"width":443,"height":444},{"sys":16432,"fields":16435},{"id":16433,"createdAt":16434},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":16436,"slug":16437,"articleIntro":16436,"category":16438},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[16439],{"metadata":16440,"sys":16443,"fields":16450},{"tags":16441,"concepts":16442},[],[],{"space":16444,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16446,"publishedVersion":395,"revision":62,"contentType":16448,"locale":29},{"sys":16445},{"type":12,"linkType":13,"id":14},{"sys":16447},{"id":21,"type":12,"linkType":22},{"sys":16449},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16451,"metaTitle":405,"metaDescription":406,"mainTitle":16452,"subtitle":424,"heroImage":16467,"ctaButton":447,"ctaLink":448},[404],{"data":16453,"content":16454,"nodeType":74},{},[16455,16461],{"data":16456,"content":16457,"nodeType":78},{},[16458],{"data":16459,"marks":16460,"value":416,"nodeType":82},{},[],{"data":16462,"content":16463,"nodeType":87},{},[16464],{"data":16465,"marks":16466,"value":423,"nodeType":82},{},[],{"metadata":16468,"sys":16471,"fields":16476},{"tags":16469,"concepts":16470},[],[],{"space":16472,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16474,"publishedVersion":62,"revision":44,"locale":29},{"sys":16473},{"type":12,"linkType":13,"id":14},{"sys":16475},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16477},{"url":439,"details":16478,"fileName":445,"contentType":446},{"size":441,"image":16479},{"width":443,"height":444},{"sys":16481,"fields":16484},{"id":16482,"createdAt":16483},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":16485,"slug":16486,"articleIntro":16485,"category":16487},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[16488],{"metadata":16489,"sys":16492,"fields":16499},{"tags":16490,"concepts":16491},[],[],{"space":16493,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16495,"publishedVersion":395,"revision":62,"contentType":16497,"locale":29},{"sys":16494},{"type":12,"linkType":13,"id":14},{"sys":16496},{"id":21,"type":12,"linkType":22},{"sys":16498},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16500,"metaTitle":405,"metaDescription":406,"mainTitle":16501,"subtitle":424,"heroImage":16516,"ctaButton":447,"ctaLink":448},[404],{"data":16502,"content":16503,"nodeType":74},{},[16504,16510],{"data":16505,"content":16506,"nodeType":78},{},[16507],{"data":16508,"marks":16509,"value":416,"nodeType":82},{},[],{"data":16511,"content":16512,"nodeType":87},{},[16513],{"data":16514,"marks":16515,"value":423,"nodeType":82},{},[],{"metadata":16517,"sys":16520,"fields":16525},{"tags":16518,"concepts":16519},[],[],{"space":16521,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16523,"publishedVersion":62,"revision":44,"locale":29},{"sys":16522},{"type":12,"linkType":13,"id":14},{"sys":16524},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16526},{"url":439,"details":16527,"fileName":445,"contentType":446},{"size":441,"image":16528},{"width":443,"height":444},{"sys":16530,"fields":16533},{"id":16531,"createdAt":16532},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16534,"slug":16535,"articleIntro":16534,"category":16536},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16537],{"metadata":16538,"sys":16541,"fields":16548},{"tags":16539,"concepts":16540},[],[],{"space":16542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16544,"publishedVersion":395,"revision":62,"contentType":16546,"locale":29},{"sys":16543},{"type":12,"linkType":13,"id":14},{"sys":16545},{"id":21,"type":12,"linkType":22},{"sys":16547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16549,"metaTitle":405,"metaDescription":406,"mainTitle":16550,"subtitle":424,"heroImage":16565,"ctaButton":447,"ctaLink":448},[404],{"data":16551,"content":16552,"nodeType":74},{},[16553,16559],{"data":16554,"content":16555,"nodeType":78},{},[16556],{"data":16557,"marks":16558,"value":416,"nodeType":82},{},[],{"data":16560,"content":16561,"nodeType":87},{},[16562],{"data":16563,"marks":16564,"value":423,"nodeType":82},{},[],{"metadata":16566,"sys":16569,"fields":16574},{"tags":16567,"concepts":16568},[],[],{"space":16570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16572,"publishedVersion":62,"revision":44,"locale":29},{"sys":16571},{"type":12,"linkType":13,"id":14},{"sys":16573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16575},{"url":439,"details":16576,"fileName":445,"contentType":446},{"size":441,"image":16577},{"width":443,"height":444},{"sys":16579,"fields":16582},{"id":16580,"createdAt":16581},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":16583,"slug":16584,"articleIntro":16583,"category":16585},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[16586],{"metadata":16587,"sys":16590,"fields":16597},{"tags":16588,"concepts":16589},[],[],{"space":16591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16593,"publishedVersion":395,"revision":62,"contentType":16595,"locale":29},{"sys":16592},{"type":12,"linkType":13,"id":14},{"sys":16594},{"id":21,"type":12,"linkType":22},{"sys":16596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16598,"metaTitle":405,"metaDescription":406,"mainTitle":16599,"subtitle":424,"heroImage":16614,"ctaButton":447,"ctaLink":448},[404],{"data":16600,"content":16601,"nodeType":74},{},[16602,16608],{"data":16603,"content":16604,"nodeType":78},{},[16605],{"data":16606,"marks":16607,"value":416,"nodeType":82},{},[],{"data":16609,"content":16610,"nodeType":87},{},[16611],{"data":16612,"marks":16613,"value":423,"nodeType":82},{},[],{"metadata":16615,"sys":16618,"fields":16623},{"tags":16616,"concepts":16617},[],[],{"space":16619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16621,"publishedVersion":62,"revision":44,"locale":29},{"sys":16620},{"type":12,"linkType":13,"id":14},{"sys":16622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16624},{"url":439,"details":16625,"fileName":445,"contentType":446},{"size":441,"image":16626},{"width":443,"height":444},{"sys":16628,"fields":16631},{"id":16629,"createdAt":16630},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":16632,"slug":16633,"articleIntro":16632,"category":16634},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[16635],{"metadata":16636,"sys":16639,"fields":16646},{"tags":16637,"concepts":16638},[],[],{"space":16640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16642,"publishedVersion":395,"revision":62,"contentType":16644,"locale":29},{"sys":16641},{"type":12,"linkType":13,"id":14},{"sys":16643},{"id":21,"type":12,"linkType":22},{"sys":16645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16647,"metaTitle":405,"metaDescription":406,"mainTitle":16648,"subtitle":424,"heroImage":16663,"ctaButton":447,"ctaLink":448},[404],{"data":16649,"content":16650,"nodeType":74},{},[16651,16657],{"data":16652,"content":16653,"nodeType":78},{},[16654],{"data":16655,"marks":16656,"value":416,"nodeType":82},{},[],{"data":16658,"content":16659,"nodeType":87},{},[16660],{"data":16661,"marks":16662,"value":423,"nodeType":82},{},[],{"metadata":16664,"sys":16667,"fields":16672},{"tags":16665,"concepts":16666},[],[],{"space":16668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16670,"publishedVersion":62,"revision":44,"locale":29},{"sys":16669},{"type":12,"linkType":13,"id":14},{"sys":16671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16673},{"url":439,"details":16674,"fileName":445,"contentType":446},{"size":441,"image":16675},{"width":443,"height":444},{"sys":16677,"fields":16680},{"id":16678,"createdAt":16679},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":16681,"slug":16682,"articleIntro":16681,"category":16683},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[16684],{"metadata":16685,"sys":16688,"fields":16695},{"tags":16686,"concepts":16687},[],[],{"space":16689,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16691,"publishedVersion":395,"revision":62,"contentType":16693,"locale":29},{"sys":16690},{"type":12,"linkType":13,"id":14},{"sys":16692},{"id":21,"type":12,"linkType":22},{"sys":16694},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16696,"metaTitle":405,"metaDescription":406,"mainTitle":16697,"subtitle":424,"heroImage":16712,"ctaButton":447,"ctaLink":448},[404],{"data":16698,"content":16699,"nodeType":74},{},[16700,16706],{"data":16701,"content":16702,"nodeType":78},{},[16703],{"data":16704,"marks":16705,"value":416,"nodeType":82},{},[],{"data":16707,"content":16708,"nodeType":87},{},[16709],{"data":16710,"marks":16711,"value":423,"nodeType":82},{},[],{"metadata":16713,"sys":16716,"fields":16721},{"tags":16714,"concepts":16715},[],[],{"space":16717,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16719,"publishedVersion":62,"revision":44,"locale":29},{"sys":16718},{"type":12,"linkType":13,"id":14},{"sys":16720},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16722},{"url":439,"details":16723,"fileName":445,"contentType":446},{"size":441,"image":16724},{"width":443,"height":444},{"sys":16726,"fields":16729},{"id":16727,"createdAt":16728},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":16730,"slug":16731,"articleIntro":16730,"category":16732},"4558 - Intérêts courus","compte-4558-interets-courus",[16733],{"metadata":16734,"sys":16737,"fields":16744},{"tags":16735,"concepts":16736},[],[],{"space":16738,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16740,"publishedVersion":395,"revision":62,"contentType":16742,"locale":29},{"sys":16739},{"type":12,"linkType":13,"id":14},{"sys":16741},{"id":21,"type":12,"linkType":22},{"sys":16743},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16745,"metaTitle":405,"metaDescription":406,"mainTitle":16746,"subtitle":424,"heroImage":16761,"ctaButton":447,"ctaLink":448},[404],{"data":16747,"content":16748,"nodeType":74},{},[16749,16755],{"data":16750,"content":16751,"nodeType":78},{},[16752],{"data":16753,"marks":16754,"value":416,"nodeType":82},{},[],{"data":16756,"content":16757,"nodeType":87},{},[16758],{"data":16759,"marks":16760,"value":423,"nodeType":82},{},[],{"metadata":16762,"sys":16765,"fields":16770},{"tags":16763,"concepts":16764},[],[],{"space":16766,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16768,"publishedVersion":62,"revision":44,"locale":29},{"sys":16767},{"type":12,"linkType":13,"id":14},{"sys":16769},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16771},{"url":439,"details":16772,"fileName":445,"contentType":446},{"size":441,"image":16773},{"width":443,"height":444},{"sys":16775,"fields":16778},{"id":16776,"createdAt":16777},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":16779,"slug":16780,"articleIntro":16779,"category":16781},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[16782],{"metadata":16783,"sys":16786,"fields":16793},{"tags":16784,"concepts":16785},[],[],{"space":16787,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16789,"publishedVersion":395,"revision":62,"contentType":16791,"locale":29},{"sys":16788},{"type":12,"linkType":13,"id":14},{"sys":16790},{"id":21,"type":12,"linkType":22},{"sys":16792},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16794,"metaTitle":405,"metaDescription":406,"mainTitle":16795,"subtitle":424,"heroImage":16810,"ctaButton":447,"ctaLink":448},[404],{"data":16796,"content":16797,"nodeType":74},{},[16798,16804],{"data":16799,"content":16800,"nodeType":78},{},[16801],{"data":16802,"marks":16803,"value":416,"nodeType":82},{},[],{"data":16805,"content":16806,"nodeType":87},{},[16807],{"data":16808,"marks":16809,"value":423,"nodeType":82},{},[],{"metadata":16811,"sys":16814,"fields":16819},{"tags":16812,"concepts":16813},[],[],{"space":16815,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16817,"publishedVersion":62,"revision":44,"locale":29},{"sys":16816},{"type":12,"linkType":13,"id":14},{"sys":16818},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16820},{"url":439,"details":16821,"fileName":445,"contentType":446},{"size":441,"image":16822},{"width":443,"height":444},{"sys":16824,"fields":16827},{"id":16825,"createdAt":16826},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":16828,"slug":16829,"articleIntro":-1,"category":16830},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[16831],{"metadata":16832,"sys":16835,"fields":16842},{"tags":16833,"concepts":16834},[],[],{"space":16836,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16838,"publishedVersion":395,"revision":62,"contentType":16840,"locale":29},{"sys":16837},{"type":12,"linkType":13,"id":14},{"sys":16839},{"id":21,"type":12,"linkType":22},{"sys":16841},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16843,"metaTitle":405,"metaDescription":406,"mainTitle":16844,"subtitle":424,"heroImage":16859,"ctaButton":447,"ctaLink":448},[404],{"data":16845,"content":16846,"nodeType":74},{},[16847,16853],{"data":16848,"content":16849,"nodeType":78},{},[16850],{"data":16851,"marks":16852,"value":416,"nodeType":82},{},[],{"data":16854,"content":16855,"nodeType":87},{},[16856],{"data":16857,"marks":16858,"value":423,"nodeType":82},{},[],{"metadata":16860,"sys":16863,"fields":16868},{"tags":16861,"concepts":16862},[],[],{"space":16864,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16866,"publishedVersion":62,"revision":44,"locale":29},{"sys":16865},{"type":12,"linkType":13,"id":14},{"sys":16867},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16869},{"url":439,"details":16870,"fileName":445,"contentType":446},{"size":441,"image":16871},{"width":443,"height":444},{"sys":16873,"fields":16876},{"id":16874,"createdAt":16875},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":16877,"slug":16878,"articleIntro":-1,"category":16879},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[16880],{"metadata":16881,"sys":16884,"fields":16891},{"tags":16882,"concepts":16883},[],[],{"space":16885,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16887,"publishedVersion":395,"revision":62,"contentType":16889,"locale":29},{"sys":16886},{"type":12,"linkType":13,"id":14},{"sys":16888},{"id":21,"type":12,"linkType":22},{"sys":16890},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16892,"metaTitle":405,"metaDescription":406,"mainTitle":16893,"subtitle":424,"heroImage":16908,"ctaButton":447,"ctaLink":448},[404],{"data":16894,"content":16895,"nodeType":74},{},[16896,16902],{"data":16897,"content":16898,"nodeType":78},{},[16899],{"data":16900,"marks":16901,"value":416,"nodeType":82},{},[],{"data":16903,"content":16904,"nodeType":87},{},[16905],{"data":16906,"marks":16907,"value":423,"nodeType":82},{},[],{"metadata":16909,"sys":16912,"fields":16917},{"tags":16910,"concepts":16911},[],[],{"space":16913,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16915,"publishedVersion":62,"revision":44,"locale":29},{"sys":16914},{"type":12,"linkType":13,"id":14},{"sys":16916},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16918},{"url":439,"details":16919,"fileName":445,"contentType":446},{"size":441,"image":16920},{"width":443,"height":444},{"sys":16922,"fields":16925},{"id":16923,"createdAt":16924},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":16926,"slug":16927,"articleIntro":16926,"category":16928},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[16929],{"metadata":16930,"sys":16933,"fields":16940},{"tags":16931,"concepts":16932},[],[],{"space":16934,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16936,"publishedVersion":395,"revision":62,"contentType":16938,"locale":29},{"sys":16935},{"type":12,"linkType":13,"id":14},{"sys":16937},{"id":21,"type":12,"linkType":22},{"sys":16939},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16941,"metaTitle":405,"metaDescription":406,"mainTitle":16942,"subtitle":424,"heroImage":16957,"ctaButton":447,"ctaLink":448},[404],{"data":16943,"content":16944,"nodeType":74},{},[16945,16951],{"data":16946,"content":16947,"nodeType":78},{},[16948],{"data":16949,"marks":16950,"value":416,"nodeType":82},{},[],{"data":16952,"content":16953,"nodeType":87},{},[16954],{"data":16955,"marks":16956,"value":423,"nodeType":82},{},[],{"metadata":16958,"sys":16961,"fields":16966},{"tags":16959,"concepts":16960},[],[],{"space":16962,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16964,"publishedVersion":62,"revision":44,"locale":29},{"sys":16963},{"type":12,"linkType":13,"id":14},{"sys":16965},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16967},{"url":439,"details":16968,"fileName":445,"contentType":446},{"size":441,"image":16969},{"width":443,"height":444},{"sys":16971,"fields":16974},{"id":16972,"createdAt":16973},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":16975,"slug":16976,"articleIntro":16975,"category":16977},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[16978],{"metadata":16979,"sys":16982,"fields":16989},{"tags":16980,"concepts":16981},[],[],{"space":16983,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16985,"publishedVersion":395,"revision":62,"contentType":16987,"locale":29},{"sys":16984},{"type":12,"linkType":13,"id":14},{"sys":16986},{"id":21,"type":12,"linkType":22},{"sys":16988},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16990,"metaTitle":405,"metaDescription":406,"mainTitle":16991,"subtitle":424,"heroImage":17006,"ctaButton":447,"ctaLink":448},[404],{"data":16992,"content":16993,"nodeType":74},{},[16994,17000],{"data":16995,"content":16996,"nodeType":78},{},[16997],{"data":16998,"marks":16999,"value":416,"nodeType":82},{},[],{"data":17001,"content":17002,"nodeType":87},{},[17003],{"data":17004,"marks":17005,"value":423,"nodeType":82},{},[],{"metadata":17007,"sys":17010,"fields":17015},{"tags":17008,"concepts":17009},[],[],{"space":17011,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17013,"publishedVersion":62,"revision":44,"locale":29},{"sys":17012},{"type":12,"linkType":13,"id":14},{"sys":17014},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17016},{"url":439,"details":17017,"fileName":445,"contentType":446},{"size":441,"image":17018},{"width":443,"height":444},{"sys":17020,"fields":17023},{"id":17021,"createdAt":17022},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":17024,"slug":17025,"articleIntro":17024,"category":17026},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[17027],{"metadata":17028,"sys":17031,"fields":17038},{"tags":17029,"concepts":17030},[],[],{"space":17032,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17034,"publishedVersion":395,"revision":62,"contentType":17036,"locale":29},{"sys":17033},{"type":12,"linkType":13,"id":14},{"sys":17035},{"id":21,"type":12,"linkType":22},{"sys":17037},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17039,"metaTitle":405,"metaDescription":406,"mainTitle":17040,"subtitle":424,"heroImage":17055,"ctaButton":447,"ctaLink":448},[404],{"data":17041,"content":17042,"nodeType":74},{},[17043,17049],{"data":17044,"content":17045,"nodeType":78},{},[17046],{"data":17047,"marks":17048,"value":416,"nodeType":82},{},[],{"data":17050,"content":17051,"nodeType":87},{},[17052],{"data":17053,"marks":17054,"value":423,"nodeType":82},{},[],{"metadata":17056,"sys":17059,"fields":17064},{"tags":17057,"concepts":17058},[],[],{"space":17060,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17062,"publishedVersion":62,"revision":44,"locale":29},{"sys":17061},{"type":12,"linkType":13,"id":14},{"sys":17063},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17065},{"url":439,"details":17066,"fileName":445,"contentType":446},{"size":441,"image":17067},{"width":443,"height":444},{"sys":17069,"fields":17072},{"id":17070,"createdAt":17071},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":17073,"slug":17074,"articleIntro":17073,"category":17075},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[17076],{"metadata":17077,"sys":17080,"fields":17087},{"tags":17078,"concepts":17079},[],[],{"space":17081,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17083,"publishedVersion":395,"revision":62,"contentType":17085,"locale":29},{"sys":17082},{"type":12,"linkType":13,"id":14},{"sys":17084},{"id":21,"type":12,"linkType":22},{"sys":17086},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17088,"metaTitle":405,"metaDescription":406,"mainTitle":17089,"subtitle":424,"heroImage":17104,"ctaButton":447,"ctaLink":448},[404],{"data":17090,"content":17091,"nodeType":74},{},[17092,17098],{"data":17093,"content":17094,"nodeType":78},{},[17095],{"data":17096,"marks":17097,"value":416,"nodeType":82},{},[],{"data":17099,"content":17100,"nodeType":87},{},[17101],{"data":17102,"marks":17103,"value":423,"nodeType":82},{},[],{"metadata":17105,"sys":17108,"fields":17113},{"tags":17106,"concepts":17107},[],[],{"space":17109,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17111,"publishedVersion":62,"revision":44,"locale":29},{"sys":17110},{"type":12,"linkType":13,"id":14},{"sys":17112},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17114},{"url":439,"details":17115,"fileName":445,"contentType":446},{"size":441,"image":17116},{"width":443,"height":444},{"sys":17118,"fields":17121},{"id":17119,"createdAt":17120},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":17122,"slug":17123,"articleIntro":17122,"category":17124},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[17125],{"metadata":17126,"sys":17129,"fields":17136},{"tags":17127,"concepts":17128},[],[],{"space":17130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17132,"publishedVersion":395,"revision":62,"contentType":17134,"locale":29},{"sys":17131},{"type":12,"linkType":13,"id":14},{"sys":17133},{"id":21,"type":12,"linkType":22},{"sys":17135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17137,"metaTitle":405,"metaDescription":406,"mainTitle":17138,"subtitle":424,"heroImage":17153,"ctaButton":447,"ctaLink":448},[404],{"data":17139,"content":17140,"nodeType":74},{},[17141,17147],{"data":17142,"content":17143,"nodeType":78},{},[17144],{"data":17145,"marks":17146,"value":416,"nodeType":82},{},[],{"data":17148,"content":17149,"nodeType":87},{},[17150],{"data":17151,"marks":17152,"value":423,"nodeType":82},{},[],{"metadata":17154,"sys":17157,"fields":17162},{"tags":17155,"concepts":17156},[],[],{"space":17158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17160,"publishedVersion":62,"revision":44,"locale":29},{"sys":17159},{"type":12,"linkType":13,"id":14},{"sys":17161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17163},{"url":439,"details":17164,"fileName":445,"contentType":446},{"size":441,"image":17165},{"width":443,"height":444},{"sys":17167,"fields":17170},{"id":17168,"createdAt":17169},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":17171,"slug":17172,"articleIntro":17171,"category":17173},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[17174],{"metadata":17175,"sys":17178,"fields":17185},{"tags":17176,"concepts":17177},[],[],{"space":17179,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17181,"publishedVersion":395,"revision":62,"contentType":17183,"locale":29},{"sys":17180},{"type":12,"linkType":13,"id":14},{"sys":17182},{"id":21,"type":12,"linkType":22},{"sys":17184},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17186,"metaTitle":405,"metaDescription":406,"mainTitle":17187,"subtitle":424,"heroImage":17202,"ctaButton":447,"ctaLink":448},[404],{"data":17188,"content":17189,"nodeType":74},{},[17190,17196],{"data":17191,"content":17192,"nodeType":78},{},[17193],{"data":17194,"marks":17195,"value":416,"nodeType":82},{},[],{"data":17197,"content":17198,"nodeType":87},{},[17199],{"data":17200,"marks":17201,"value":423,"nodeType":82},{},[],{"metadata":17203,"sys":17206,"fields":17211},{"tags":17204,"concepts":17205},[],[],{"space":17207,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17209,"publishedVersion":62,"revision":44,"locale":29},{"sys":17208},{"type":12,"linkType":13,"id":14},{"sys":17210},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17212},{"url":439,"details":17213,"fileName":445,"contentType":446},{"size":441,"image":17214},{"width":443,"height":444},{"sys":17216,"fields":17219},{"id":17217,"createdAt":17218},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":17220,"slug":17221,"articleIntro":17220,"category":17222},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[17223],{"metadata":17224,"sys":17227,"fields":17234},{"tags":17225,"concepts":17226},[],[],{"space":17228,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17230,"publishedVersion":395,"revision":62,"contentType":17232,"locale":29},{"sys":17229},{"type":12,"linkType":13,"id":14},{"sys":17231},{"id":21,"type":12,"linkType":22},{"sys":17233},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17235,"metaTitle":405,"metaDescription":406,"mainTitle":17236,"subtitle":424,"heroImage":17251,"ctaButton":447,"ctaLink":448},[404],{"data":17237,"content":17238,"nodeType":74},{},[17239,17245],{"data":17240,"content":17241,"nodeType":78},{},[17242],{"data":17243,"marks":17244,"value":416,"nodeType":82},{},[],{"data":17246,"content":17247,"nodeType":87},{},[17248],{"data":17249,"marks":17250,"value":423,"nodeType":82},{},[],{"metadata":17252,"sys":17255,"fields":17260},{"tags":17253,"concepts":17254},[],[],{"space":17256,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17258,"publishedVersion":62,"revision":44,"locale":29},{"sys":17257},{"type":12,"linkType":13,"id":14},{"sys":17259},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17261},{"url":439,"details":17262,"fileName":445,"contentType":446},{"size":441,"image":17263},{"width":443,"height":444},{"sys":17265,"fields":17268},{"id":17266,"createdAt":17267},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":17269,"slug":17270,"articleIntro":17269,"category":17271},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[17272],{"metadata":17273,"sys":17276,"fields":17283},{"tags":17274,"concepts":17275},[],[],{"space":17277,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17279,"publishedVersion":395,"revision":62,"contentType":17281,"locale":29},{"sys":17278},{"type":12,"linkType":13,"id":14},{"sys":17280},{"id":21,"type":12,"linkType":22},{"sys":17282},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17284,"metaTitle":405,"metaDescription":406,"mainTitle":17285,"subtitle":424,"heroImage":17300,"ctaButton":447,"ctaLink":448},[404],{"data":17286,"content":17287,"nodeType":74},{},[17288,17294],{"data":17289,"content":17290,"nodeType":78},{},[17291],{"data":17292,"marks":17293,"value":416,"nodeType":82},{},[],{"data":17295,"content":17296,"nodeType":87},{},[17297],{"data":17298,"marks":17299,"value":423,"nodeType":82},{},[],{"metadata":17301,"sys":17304,"fields":17309},{"tags":17302,"concepts":17303},[],[],{"space":17305,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17307,"publishedVersion":62,"revision":44,"locale":29},{"sys":17306},{"type":12,"linkType":13,"id":14},{"sys":17308},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17310},{"url":439,"details":17311,"fileName":445,"contentType":446},{"size":441,"image":17312},{"width":443,"height":444},{"sys":17314,"fields":17317},{"id":17315,"createdAt":17316},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":17318,"slug":17319,"articleIntro":17318,"category":17320},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[17321],{"metadata":17322,"sys":17325,"fields":17332},{"tags":17323,"concepts":17324},[],[],{"space":17326,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17328,"publishedVersion":395,"revision":62,"contentType":17330,"locale":29},{"sys":17327},{"type":12,"linkType":13,"id":14},{"sys":17329},{"id":21,"type":12,"linkType":22},{"sys":17331},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17333,"metaTitle":405,"metaDescription":406,"mainTitle":17334,"subtitle":424,"heroImage":17349,"ctaButton":447,"ctaLink":448},[404],{"data":17335,"content":17336,"nodeType":74},{},[17337,17343],{"data":17338,"content":17339,"nodeType":78},{},[17340],{"data":17341,"marks":17342,"value":416,"nodeType":82},{},[],{"data":17344,"content":17345,"nodeType":87},{},[17346],{"data":17347,"marks":17348,"value":423,"nodeType":82},{},[],{"metadata":17350,"sys":17353,"fields":17358},{"tags":17351,"concepts":17352},[],[],{"space":17354,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17356,"publishedVersion":62,"revision":44,"locale":29},{"sys":17355},{"type":12,"linkType":13,"id":14},{"sys":17357},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17359},{"url":439,"details":17360,"fileName":445,"contentType":446},{"size":441,"image":17361},{"width":443,"height":444},{"sys":17363,"fields":17366},{"id":17364,"createdAt":17365},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":17367,"slug":17368,"articleIntro":17367,"category":17369},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[17370],{"metadata":17371,"sys":17374,"fields":17381},{"tags":17372,"concepts":17373},[],[],{"space":17375,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17377,"publishedVersion":395,"revision":62,"contentType":17379,"locale":29},{"sys":17376},{"type":12,"linkType":13,"id":14},{"sys":17378},{"id":21,"type":12,"linkType":22},{"sys":17380},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17382,"metaTitle":405,"metaDescription":406,"mainTitle":17383,"subtitle":424,"heroImage":17398,"ctaButton":447,"ctaLink":448},[404],{"data":17384,"content":17385,"nodeType":74},{},[17386,17392],{"data":17387,"content":17388,"nodeType":78},{},[17389],{"data":17390,"marks":17391,"value":416,"nodeType":82},{},[],{"data":17393,"content":17394,"nodeType":87},{},[17395],{"data":17396,"marks":17397,"value":423,"nodeType":82},{},[],{"metadata":17399,"sys":17402,"fields":17407},{"tags":17400,"concepts":17401},[],[],{"space":17403,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17405,"publishedVersion":62,"revision":44,"locale":29},{"sys":17404},{"type":12,"linkType":13,"id":14},{"sys":17406},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17408},{"url":439,"details":17409,"fileName":445,"contentType":446},{"size":441,"image":17410},{"width":443,"height":444},{"sys":17412,"fields":17415},{"id":17413,"createdAt":17414},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":17416,"slug":17417,"articleIntro":-1,"category":17418},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[17419],{"metadata":17420,"sys":17423,"fields":17430},{"tags":17421,"concepts":17422},[],[],{"space":17424,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17426,"publishedVersion":395,"revision":62,"contentType":17428,"locale":29},{"sys":17425},{"type":12,"linkType":13,"id":14},{"sys":17427},{"id":21,"type":12,"linkType":22},{"sys":17429},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17431,"metaTitle":405,"metaDescription":406,"mainTitle":17432,"subtitle":424,"heroImage":17447,"ctaButton":447,"ctaLink":448},[404],{"data":17433,"content":17434,"nodeType":74},{},[17435,17441],{"data":17436,"content":17437,"nodeType":78},{},[17438],{"data":17439,"marks":17440,"value":416,"nodeType":82},{},[],{"data":17442,"content":17443,"nodeType":87},{},[17444],{"data":17445,"marks":17446,"value":423,"nodeType":82},{},[],{"metadata":17448,"sys":17451,"fields":17456},{"tags":17449,"concepts":17450},[],[],{"space":17452,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17454,"publishedVersion":62,"revision":44,"locale":29},{"sys":17453},{"type":12,"linkType":13,"id":14},{"sys":17455},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17457},{"url":439,"details":17458,"fileName":445,"contentType":446},{"size":441,"image":17459},{"width":443,"height":444},{"sys":17461,"fields":17464},{"id":17462,"createdAt":17463},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":17465,"slug":17466,"articleIntro":17465,"category":17467},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[17468],{"metadata":17469,"sys":17472,"fields":17479},{"tags":17470,"concepts":17471},[],[],{"space":17473,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17475,"publishedVersion":395,"revision":62,"contentType":17477,"locale":29},{"sys":17474},{"type":12,"linkType":13,"id":14},{"sys":17476},{"id":21,"type":12,"linkType":22},{"sys":17478},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17480,"metaTitle":405,"metaDescription":406,"mainTitle":17481,"subtitle":424,"heroImage":17496,"ctaButton":447,"ctaLink":448},[404],{"data":17482,"content":17483,"nodeType":74},{},[17484,17490],{"data":17485,"content":17486,"nodeType":78},{},[17487],{"data":17488,"marks":17489,"value":416,"nodeType":82},{},[],{"data":17491,"content":17492,"nodeType":87},{},[17493],{"data":17494,"marks":17495,"value":423,"nodeType":82},{},[],{"metadata":17497,"sys":17500,"fields":17505},{"tags":17498,"concepts":17499},[],[],{"space":17501,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17503,"publishedVersion":62,"revision":44,"locale":29},{"sys":17502},{"type":12,"linkType":13,"id":14},{"sys":17504},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17506},{"url":439,"details":17507,"fileName":445,"contentType":446},{"size":441,"image":17508},{"width":443,"height":444},{"sys":17510,"fields":17513},{"id":17511,"createdAt":17512},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":17514,"slug":17515,"articleIntro":17514,"category":17516},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[17517],{"metadata":17518,"sys":17521,"fields":17528},{"tags":17519,"concepts":17520},[],[],{"space":17522,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17524,"publishedVersion":395,"revision":62,"contentType":17526,"locale":29},{"sys":17523},{"type":12,"linkType":13,"id":14},{"sys":17525},{"id":21,"type":12,"linkType":22},{"sys":17527},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17529,"metaTitle":405,"metaDescription":406,"mainTitle":17530,"subtitle":424,"heroImage":17545,"ctaButton":447,"ctaLink":448},[404],{"data":17531,"content":17532,"nodeType":74},{},[17533,17539],{"data":17534,"content":17535,"nodeType":78},{},[17536],{"data":17537,"marks":17538,"value":416,"nodeType":82},{},[],{"data":17540,"content":17541,"nodeType":87},{},[17542],{"data":17543,"marks":17544,"value":423,"nodeType":82},{},[],{"metadata":17546,"sys":17549,"fields":17554},{"tags":17547,"concepts":17548},[],[],{"space":17550,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17552,"publishedVersion":62,"revision":44,"locale":29},{"sys":17551},{"type":12,"linkType":13,"id":14},{"sys":17553},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17555},{"url":439,"details":17556,"fileName":445,"contentType":446},{"size":441,"image":17557},{"width":443,"height":444},{"sys":17559,"fields":17562},{"id":17560,"createdAt":17561},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":17563,"slug":17564,"articleIntro":17563,"category":17565},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[17566],{"metadata":17567,"sys":17570,"fields":17577},{"tags":17568,"concepts":17569},[],[],{"space":17571,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17573,"publishedVersion":395,"revision":62,"contentType":17575,"locale":29},{"sys":17572},{"type":12,"linkType":13,"id":14},{"sys":17574},{"id":21,"type":12,"linkType":22},{"sys":17576},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17578,"metaTitle":405,"metaDescription":406,"mainTitle":17579,"subtitle":424,"heroImage":17594,"ctaButton":447,"ctaLink":448},[404],{"data":17580,"content":17581,"nodeType":74},{},[17582,17588],{"data":17583,"content":17584,"nodeType":78},{},[17585],{"data":17586,"marks":17587,"value":416,"nodeType":82},{},[],{"data":17589,"content":17590,"nodeType":87},{},[17591],{"data":17592,"marks":17593,"value":423,"nodeType":82},{},[],{"metadata":17595,"sys":17598,"fields":17603},{"tags":17596,"concepts":17597},[],[],{"space":17599,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17601,"publishedVersion":62,"revision":44,"locale":29},{"sys":17600},{"type":12,"linkType":13,"id":14},{"sys":17602},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17604},{"url":439,"details":17605,"fileName":445,"contentType":446},{"size":441,"image":17606},{"width":443,"height":444},{"sys":17608,"fields":17611},{"id":17609,"createdAt":17610},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":17612,"slug":17613,"articleIntro":17612,"category":17614},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[17615],{"metadata":17616,"sys":17619,"fields":17626},{"tags":17617,"concepts":17618},[],[],{"space":17620,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17622,"publishedVersion":395,"revision":62,"contentType":17624,"locale":29},{"sys":17621},{"type":12,"linkType":13,"id":14},{"sys":17623},{"id":21,"type":12,"linkType":22},{"sys":17625},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17627,"metaTitle":405,"metaDescription":406,"mainTitle":17628,"subtitle":424,"heroImage":17643,"ctaButton":447,"ctaLink":448},[404],{"data":17629,"content":17630,"nodeType":74},{},[17631,17637],{"data":17632,"content":17633,"nodeType":78},{},[17634],{"data":17635,"marks":17636,"value":416,"nodeType":82},{},[],{"data":17638,"content":17639,"nodeType":87},{},[17640],{"data":17641,"marks":17642,"value":423,"nodeType":82},{},[],{"metadata":17644,"sys":17647,"fields":17652},{"tags":17645,"concepts":17646},[],[],{"space":17648,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17650,"publishedVersion":62,"revision":44,"locale":29},{"sys":17649},{"type":12,"linkType":13,"id":14},{"sys":17651},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17653},{"url":439,"details":17654,"fileName":445,"contentType":446},{"size":441,"image":17655},{"width":443,"height":444},{"sys":17657,"fields":17660},{"id":17658,"createdAt":17659},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":17661,"slug":17662,"articleIntro":-1,"category":17663},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[17664],{"metadata":17665,"sys":17668,"fields":17675},{"tags":17666,"concepts":17667},[],[],{"space":17669,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17671,"publishedVersion":395,"revision":62,"contentType":17673,"locale":29},{"sys":17670},{"type":12,"linkType":13,"id":14},{"sys":17672},{"id":21,"type":12,"linkType":22},{"sys":17674},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17676,"metaTitle":405,"metaDescription":406,"mainTitle":17677,"subtitle":424,"heroImage":17692,"ctaButton":447,"ctaLink":448},[404],{"data":17678,"content":17679,"nodeType":74},{},[17680,17686],{"data":17681,"content":17682,"nodeType":78},{},[17683],{"data":17684,"marks":17685,"value":416,"nodeType":82},{},[],{"data":17687,"content":17688,"nodeType":87},{},[17689],{"data":17690,"marks":17691,"value":423,"nodeType":82},{},[],{"metadata":17693,"sys":17696,"fields":17701},{"tags":17694,"concepts":17695},[],[],{"space":17697,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17699,"publishedVersion":62,"revision":44,"locale":29},{"sys":17698},{"type":12,"linkType":13,"id":14},{"sys":17700},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17702},{"url":439,"details":17703,"fileName":445,"contentType":446},{"size":441,"image":17704},{"width":443,"height":444},{"sys":17706,"fields":17709},{"id":17707,"createdAt":17708},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":17710,"slug":17711,"articleIntro":17710,"category":17712},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[17713],{"metadata":17714,"sys":17717,"fields":17724},{"tags":17715,"concepts":17716},[],[],{"space":17718,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17720,"publishedVersion":395,"revision":62,"contentType":17722,"locale":29},{"sys":17719},{"type":12,"linkType":13,"id":14},{"sys":17721},{"id":21,"type":12,"linkType":22},{"sys":17723},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17725,"metaTitle":405,"metaDescription":406,"mainTitle":17726,"subtitle":424,"heroImage":17741,"ctaButton":447,"ctaLink":448},[404],{"data":17727,"content":17728,"nodeType":74},{},[17729,17735],{"data":17730,"content":17731,"nodeType":78},{},[17732],{"data":17733,"marks":17734,"value":416,"nodeType":82},{},[],{"data":17736,"content":17737,"nodeType":87},{},[17738],{"data":17739,"marks":17740,"value":423,"nodeType":82},{},[],{"metadata":17742,"sys":17745,"fields":17750},{"tags":17743,"concepts":17744},[],[],{"space":17746,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17748,"publishedVersion":62,"revision":44,"locale":29},{"sys":17747},{"type":12,"linkType":13,"id":14},{"sys":17749},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17751},{"url":439,"details":17752,"fileName":445,"contentType":446},{"size":441,"image":17753},{"width":443,"height":444},{"sys":17755,"fields":17758},{"id":17756,"createdAt":17757},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":17759,"slug":17760,"articleIntro":17759,"category":17761},"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",[17762],{"metadata":17763,"sys":17766,"fields":17773},{"tags":17764,"concepts":17765},[],[],{"space":17767,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17769,"publishedVersion":395,"revision":62,"contentType":17771,"locale":29},{"sys":17768},{"type":12,"linkType":13,"id":14},{"sys":17770},{"id":21,"type":12,"linkType":22},{"sys":17772},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17774,"metaTitle":405,"metaDescription":406,"mainTitle":17775,"subtitle":424,"heroImage":17790,"ctaButton":447,"ctaLink":448},[404],{"data":17776,"content":17777,"nodeType":74},{},[17778,17784],{"data":17779,"content":17780,"nodeType":78},{},[17781],{"data":17782,"marks":17783,"value":416,"nodeType":82},{},[],{"data":17785,"content":17786,"nodeType":87},{},[17787],{"data":17788,"marks":17789,"value":423,"nodeType":82},{},[],{"metadata":17791,"sys":17794,"fields":17799},{"tags":17792,"concepts":17793},[],[],{"space":17795,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17797,"publishedVersion":62,"revision":44,"locale":29},{"sys":17796},{"type":12,"linkType":13,"id":14},{"sys":17798},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17800},{"url":439,"details":17801,"fileName":445,"contentType":446},{"size":441,"image":17802},{"width":443,"height":444},{"sys":17804,"fields":17807},{"id":17805,"createdAt":17806},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":17808,"slug":17809,"articleIntro":17808,"category":17810},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[17811],{"metadata":17812,"sys":17815,"fields":17822},{"tags":17813,"concepts":17814},[],[],{"space":17816,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17818,"publishedVersion":395,"revision":62,"contentType":17820,"locale":29},{"sys":17817},{"type":12,"linkType":13,"id":14},{"sys":17819},{"id":21,"type":12,"linkType":22},{"sys":17821},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17823,"metaTitle":405,"metaDescription":406,"mainTitle":17824,"subtitle":424,"heroImage":17839,"ctaButton":447,"ctaLink":448},[404],{"data":17825,"content":17826,"nodeType":74},{},[17827,17833],{"data":17828,"content":17829,"nodeType":78},{},[17830],{"data":17831,"marks":17832,"value":416,"nodeType":82},{},[],{"data":17834,"content":17835,"nodeType":87},{},[17836],{"data":17837,"marks":17838,"value":423,"nodeType":82},{},[],{"metadata":17840,"sys":17843,"fields":17848},{"tags":17841,"concepts":17842},[],[],{"space":17844,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17846,"publishedVersion":62,"revision":44,"locale":29},{"sys":17845},{"type":12,"linkType":13,"id":14},{"sys":17847},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17849},{"url":439,"details":17850,"fileName":445,"contentType":446},{"size":441,"image":17851},{"width":443,"height":444},{"sys":17853,"fields":17856},{"id":17854,"createdAt":17855},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":17857,"slug":17858,"articleIntro":17857,"category":17859},"2185 - Cheptel","compte-2185-cheptel",[17860],{"metadata":17861,"sys":17864,"fields":17871},{"tags":17862,"concepts":17863},[],[],{"space":17865,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17867,"publishedVersion":395,"revision":62,"contentType":17869,"locale":29},{"sys":17866},{"type":12,"linkType":13,"id":14},{"sys":17868},{"id":21,"type":12,"linkType":22},{"sys":17870},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17872,"metaTitle":405,"metaDescription":406,"mainTitle":17873,"subtitle":424,"heroImage":17888,"ctaButton":447,"ctaLink":448},[404],{"data":17874,"content":17875,"nodeType":74},{},[17876,17882],{"data":17877,"content":17878,"nodeType":78},{},[17879],{"data":17880,"marks":17881,"value":416,"nodeType":82},{},[],{"data":17883,"content":17884,"nodeType":87},{},[17885],{"data":17886,"marks":17887,"value":423,"nodeType":82},{},[],{"metadata":17889,"sys":17892,"fields":17897},{"tags":17890,"concepts":17891},[],[],{"space":17893,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17895,"publishedVersion":62,"revision":44,"locale":29},{"sys":17894},{"type":12,"linkType":13,"id":14},{"sys":17896},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17898},{"url":439,"details":17899,"fileName":445,"contentType":446},{"size":441,"image":17900},{"width":443,"height":444},{"sys":17902,"fields":17905},{"id":17903,"createdAt":17904},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":17906,"slug":17907,"articleIntro":17906,"category":17908},"698 - Intégration fiscale","compte-698-integration-fiscale",[17909],{"metadata":17910,"sys":17913,"fields":17920},{"tags":17911,"concepts":17912},[],[],{"space":17914,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17916,"publishedVersion":395,"revision":62,"contentType":17918,"locale":29},{"sys":17915},{"type":12,"linkType":13,"id":14},{"sys":17917},{"id":21,"type":12,"linkType":22},{"sys":17919},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17921,"metaTitle":405,"metaDescription":406,"mainTitle":17922,"subtitle":424,"heroImage":17937,"ctaButton":447,"ctaLink":448},[404],{"data":17923,"content":17924,"nodeType":74},{},[17925,17931],{"data":17926,"content":17927,"nodeType":78},{},[17928],{"data":17929,"marks":17930,"value":416,"nodeType":82},{},[],{"data":17932,"content":17933,"nodeType":87},{},[17934],{"data":17935,"marks":17936,"value":423,"nodeType":82},{},[],{"metadata":17938,"sys":17941,"fields":17946},{"tags":17939,"concepts":17940},[],[],{"space":17942,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17944,"publishedVersion":62,"revision":44,"locale":29},{"sys":17943},{"type":12,"linkType":13,"id":14},{"sys":17945},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17947},{"url":439,"details":17948,"fileName":445,"contentType":446},{"size":441,"image":17949},{"width":443,"height":444},{"sys":17951,"fields":17954},{"id":17952,"createdAt":17953},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":17955,"slug":17956,"articleIntro":17955,"category":17957},"475 - Comptes d'attente","compte-475-comptes-d-attente",[17958],{"metadata":17959,"sys":17962,"fields":17969},{"tags":17960,"concepts":17961},[],[],{"space":17963,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17965,"publishedVersion":395,"revision":62,"contentType":17967,"locale":29},{"sys":17964},{"type":12,"linkType":13,"id":14},{"sys":17966},{"id":21,"type":12,"linkType":22},{"sys":17968},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17970,"metaTitle":405,"metaDescription":406,"mainTitle":17971,"subtitle":424,"heroImage":17986,"ctaButton":447,"ctaLink":448},[404],{"data":17972,"content":17973,"nodeType":74},{},[17974,17980],{"data":17975,"content":17976,"nodeType":78},{},[17977],{"data":17978,"marks":17979,"value":416,"nodeType":82},{},[],{"data":17981,"content":17982,"nodeType":87},{},[17983],{"data":17984,"marks":17985,"value":423,"nodeType":82},{},[],{"metadata":17987,"sys":17990,"fields":17995},{"tags":17988,"concepts":17989},[],[],{"space":17991,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17993,"publishedVersion":62,"revision":44,"locale":29},{"sys":17992},{"type":12,"linkType":13,"id":14},{"sys":17994},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17996},{"url":439,"details":17997,"fileName":445,"contentType":446},{"size":441,"image":17998},{"width":443,"height":444},{"sys":18000,"fields":18003},{"id":18001,"createdAt":18002},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":18004,"slug":18005,"articleIntro":-1,"category":18006},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[18007],{"metadata":18008,"sys":18011,"fields":18018},{"tags":18009,"concepts":18010},[],[],{"space":18012,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18014,"publishedVersion":395,"revision":62,"contentType":18016,"locale":29},{"sys":18013},{"type":12,"linkType":13,"id":14},{"sys":18015},{"id":21,"type":12,"linkType":22},{"sys":18017},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18019,"metaTitle":405,"metaDescription":406,"mainTitle":18020,"subtitle":424,"heroImage":18035,"ctaButton":447,"ctaLink":448},[404],{"data":18021,"content":18022,"nodeType":74},{},[18023,18029],{"data":18024,"content":18025,"nodeType":78},{},[18026],{"data":18027,"marks":18028,"value":416,"nodeType":82},{},[],{"data":18030,"content":18031,"nodeType":87},{},[18032],{"data":18033,"marks":18034,"value":423,"nodeType":82},{},[],{"metadata":18036,"sys":18039,"fields":18044},{"tags":18037,"concepts":18038},[],[],{"space":18040,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18042,"publishedVersion":62,"revision":44,"locale":29},{"sys":18041},{"type":12,"linkType":13,"id":14},{"sys":18043},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18045},{"url":439,"details":18046,"fileName":445,"contentType":446},{"size":441,"image":18047},{"width":443,"height":444},{"sys":18049,"fields":18052},{"id":18050,"createdAt":18051},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":18053,"slug":18054,"articleIntro":18053,"category":18055},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[18056],{"metadata":18057,"sys":18060,"fields":18067},{"tags":18058,"concepts":18059},[],[],{"space":18061,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18063,"publishedVersion":395,"revision":62,"contentType":18065,"locale":29},{"sys":18062},{"type":12,"linkType":13,"id":14},{"sys":18064},{"id":21,"type":12,"linkType":22},{"sys":18066},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18068,"metaTitle":405,"metaDescription":406,"mainTitle":18069,"subtitle":424,"heroImage":18084,"ctaButton":447,"ctaLink":448},[404],{"data":18070,"content":18071,"nodeType":74},{},[18072,18078],{"data":18073,"content":18074,"nodeType":78},{},[18075],{"data":18076,"marks":18077,"value":416,"nodeType":82},{},[],{"data":18079,"content":18080,"nodeType":87},{},[18081],{"data":18082,"marks":18083,"value":423,"nodeType":82},{},[],{"metadata":18085,"sys":18088,"fields":18093},{"tags":18086,"concepts":18087},[],[],{"space":18089,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18091,"publishedVersion":62,"revision":44,"locale":29},{"sys":18090},{"type":12,"linkType":13,"id":14},{"sys":18092},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18094},{"url":439,"details":18095,"fileName":445,"contentType":446},{"size":441,"image":18096},{"width":443,"height":444},{"sys":18098,"fields":18101},{"id":18099,"createdAt":18100},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":18102,"slug":18103,"articleIntro":-1,"category":18104},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[18105],{"metadata":18106,"sys":18109,"fields":18116},{"tags":18107,"concepts":18108},[],[],{"space":18110,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18112,"publishedVersion":395,"revision":62,"contentType":18114,"locale":29},{"sys":18111},{"type":12,"linkType":13,"id":14},{"sys":18113},{"id":21,"type":12,"linkType":22},{"sys":18115},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18117,"metaTitle":405,"metaDescription":406,"mainTitle":18118,"subtitle":424,"heroImage":18133,"ctaButton":447,"ctaLink":448},[404],{"data":18119,"content":18120,"nodeType":74},{},[18121,18127],{"data":18122,"content":18123,"nodeType":78},{},[18124],{"data":18125,"marks":18126,"value":416,"nodeType":82},{},[],{"data":18128,"content":18129,"nodeType":87},{},[18130],{"data":18131,"marks":18132,"value":423,"nodeType":82},{},[],{"metadata":18134,"sys":18137,"fields":18142},{"tags":18135,"concepts":18136},[],[],{"space":18138,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18140,"publishedVersion":62,"revision":44,"locale":29},{"sys":18139},{"type":12,"linkType":13,"id":14},{"sys":18141},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18143},{"url":439,"details":18144,"fileName":445,"contentType":446},{"size":441,"image":18145},{"width":443,"height":444},{"sys":18147,"fields":18150},{"id":18148,"createdAt":18149},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":18151,"slug":18152,"articleIntro":18151,"category":18153},"Compte 6256 - Missions","compte-6256-missions",[18154],{"metadata":18155,"sys":18158,"fields":18165},{"tags":18156,"concepts":18157},[],[],{"space":18159,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18161,"publishedVersion":395,"revision":62,"contentType":18163,"locale":29},{"sys":18160},{"type":12,"linkType":13,"id":14},{"sys":18162},{"id":21,"type":12,"linkType":22},{"sys":18164},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18166,"metaTitle":405,"metaDescription":406,"mainTitle":18167,"subtitle":424,"heroImage":18182,"ctaButton":447,"ctaLink":448},[404],{"data":18168,"content":18169,"nodeType":74},{},[18170,18176],{"data":18171,"content":18172,"nodeType":78},{},[18173],{"data":18174,"marks":18175,"value":416,"nodeType":82},{},[],{"data":18177,"content":18178,"nodeType":87},{},[18179],{"data":18180,"marks":18181,"value":423,"nodeType":82},{},[],{"metadata":18183,"sys":18186,"fields":18191},{"tags":18184,"concepts":18185},[],[],{"space":18187,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18189,"publishedVersion":62,"revision":44,"locale":29},{"sys":18188},{"type":12,"linkType":13,"id":14},{"sys":18190},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18192},{"url":439,"details":18193,"fileName":445,"contentType":446},{"size":441,"image":18194},{"width":443,"height":444},{"sys":18196,"fields":18199},{"id":18197,"createdAt":18198},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":18200,"slug":18201,"articleIntro":18200,"category":18202},"Compte 106 - Réserves","compte-106-reserves",[18203],{"metadata":18204,"sys":18207,"fields":18214},{"tags":18205,"concepts":18206},[],[],{"space":18208,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18210,"publishedVersion":395,"revision":62,"contentType":18212,"locale":29},{"sys":18209},{"type":12,"linkType":13,"id":14},{"sys":18211},{"id":21,"type":12,"linkType":22},{"sys":18213},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18215,"metaTitle":405,"metaDescription":406,"mainTitle":18216,"subtitle":424,"heroImage":18231,"ctaButton":447,"ctaLink":448},[404],{"data":18217,"content":18218,"nodeType":74},{},[18219,18225],{"data":18220,"content":18221,"nodeType":78},{},[18222],{"data":18223,"marks":18224,"value":416,"nodeType":82},{},[],{"data":18226,"content":18227,"nodeType":87},{},[18228],{"data":18229,"marks":18230,"value":423,"nodeType":82},{},[],{"metadata":18232,"sys":18235,"fields":18240},{"tags":18233,"concepts":18234},[],[],{"space":18236,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18238,"publishedVersion":62,"revision":44,"locale":29},{"sys":18237},{"type":12,"linkType":13,"id":14},{"sys":18239},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18241},{"url":439,"details":18242,"fileName":445,"contentType":446},{"size":441,"image":18243},{"width":443,"height":444},{"sys":18245,"fields":18248},{"id":18246,"createdAt":18247},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":18249,"slug":18250,"articleIntro":18249,"category":18251},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[18252],{"metadata":18253,"sys":18256,"fields":18263},{"tags":18254,"concepts":18255},[],[],{"space":18257,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18259,"publishedVersion":395,"revision":62,"contentType":18261,"locale":29},{"sys":18258},{"type":12,"linkType":13,"id":14},{"sys":18260},{"id":21,"type":12,"linkType":22},{"sys":18262},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18264,"metaTitle":405,"metaDescription":406,"mainTitle":18265,"subtitle":424,"heroImage":18280,"ctaButton":447,"ctaLink":448},[404],{"data":18266,"content":18267,"nodeType":74},{},[18268,18274],{"data":18269,"content":18270,"nodeType":78},{},[18271],{"data":18272,"marks":18273,"value":416,"nodeType":82},{},[],{"data":18275,"content":18276,"nodeType":87},{},[18277],{"data":18278,"marks":18279,"value":423,"nodeType":82},{},[],{"metadata":18281,"sys":18284,"fields":18289},{"tags":18282,"concepts":18283},[],[],{"space":18285,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18287,"publishedVersion":62,"revision":44,"locale":29},{"sys":18286},{"type":12,"linkType":13,"id":14},{"sys":18288},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18290},{"url":439,"details":18291,"fileName":445,"contentType":446},{"size":441,"image":18292},{"width":443,"height":444},{"sys":18294,"fields":18297},{"id":18295,"createdAt":18296},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":18298,"slug":18299,"articleIntro":-1,"category":18300},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[18301],{"metadata":18302,"sys":18305,"fields":18312},{"tags":18303,"concepts":18304},[],[],{"space":18306,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18308,"publishedVersion":395,"revision":62,"contentType":18310,"locale":29},{"sys":18307},{"type":12,"linkType":13,"id":14},{"sys":18309},{"id":21,"type":12,"linkType":22},{"sys":18311},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18313,"metaTitle":405,"metaDescription":406,"mainTitle":18314,"subtitle":424,"heroImage":18329,"ctaButton":447,"ctaLink":448},[404],{"data":18315,"content":18316,"nodeType":74},{},[18317,18323],{"data":18318,"content":18319,"nodeType":78},{},[18320],{"data":18321,"marks":18322,"value":416,"nodeType":82},{},[],{"data":18324,"content":18325,"nodeType":87},{},[18326],{"data":18327,"marks":18328,"value":423,"nodeType":82},{},[],{"metadata":18330,"sys":18333,"fields":18338},{"tags":18331,"concepts":18332},[],[],{"space":18334,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18336,"publishedVersion":62,"revision":44,"locale":29},{"sys":18335},{"type":12,"linkType":13,"id":14},{"sys":18337},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18339},{"url":439,"details":18340,"fileName":445,"contentType":446},{"size":441,"image":18341},{"width":443,"height":444},{"sys":18343,"fields":18346},{"id":18344,"createdAt":18345},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":18347,"slug":18348,"articleIntro":18347,"category":18349},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[18350],{"metadata":18351,"sys":18354,"fields":18361},{"tags":18352,"concepts":18353},[],[],{"space":18355,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18357,"publishedVersion":395,"revision":62,"contentType":18359,"locale":29},{"sys":18356},{"type":12,"linkType":13,"id":14},{"sys":18358},{"id":21,"type":12,"linkType":22},{"sys":18360},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18362,"metaTitle":405,"metaDescription":406,"mainTitle":18363,"subtitle":424,"heroImage":18378,"ctaButton":447,"ctaLink":448},[404],{"data":18364,"content":18365,"nodeType":74},{},[18366,18372],{"data":18367,"content":18368,"nodeType":78},{},[18369],{"data":18370,"marks":18371,"value":416,"nodeType":82},{},[],{"data":18373,"content":18374,"nodeType":87},{},[18375],{"data":18376,"marks":18377,"value":423,"nodeType":82},{},[],{"metadata":18379,"sys":18382,"fields":18387},{"tags":18380,"concepts":18381},[],[],{"space":18383,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18385,"publishedVersion":62,"revision":44,"locale":29},{"sys":18384},{"type":12,"linkType":13,"id":14},{"sys":18386},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18388},{"url":439,"details":18389,"fileName":445,"contentType":446},{"size":441,"image":18390},{"width":443,"height":444},{"sys":18392,"fields":18395},{"id":18393,"createdAt":18394},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":18396,"slug":18397,"articleIntro":18396,"category":18398},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[18399],{"metadata":18400,"sys":18403,"fields":18410},{"tags":18401,"concepts":18402},[],[],{"space":18404,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18406,"publishedVersion":395,"revision":62,"contentType":18408,"locale":29},{"sys":18405},{"type":12,"linkType":13,"id":14},{"sys":18407},{"id":21,"type":12,"linkType":22},{"sys":18409},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18411,"metaTitle":405,"metaDescription":406,"mainTitle":18412,"subtitle":424,"heroImage":18427,"ctaButton":447,"ctaLink":448},[404],{"data":18413,"content":18414,"nodeType":74},{},[18415,18421],{"data":18416,"content":18417,"nodeType":78},{},[18418],{"data":18419,"marks":18420,"value":416,"nodeType":82},{},[],{"data":18422,"content":18423,"nodeType":87},{},[18424],{"data":18425,"marks":18426,"value":423,"nodeType":82},{},[],{"metadata":18428,"sys":18431,"fields":18436},{"tags":18429,"concepts":18430},[],[],{"space":18432,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18434,"publishedVersion":62,"revision":44,"locale":29},{"sys":18433},{"type":12,"linkType":13,"id":14},{"sys":18435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18437},{"url":439,"details":18438,"fileName":445,"contentType":446},{"size":441,"image":18439},{"width":443,"height":444},{"sys":18441,"fields":18444},{"id":18442,"createdAt":18443},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":18445,"slug":18446,"articleIntro":18445,"category":18447},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[18448],{"metadata":18449,"sys":18452,"fields":18459},{"tags":18450,"concepts":18451},[],[],{"space":18453,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18455,"publishedVersion":395,"revision":62,"contentType":18457,"locale":29},{"sys":18454},{"type":12,"linkType":13,"id":14},{"sys":18456},{"id":21,"type":12,"linkType":22},{"sys":18458},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18460,"metaTitle":405,"metaDescription":406,"mainTitle":18461,"subtitle":424,"heroImage":18476,"ctaButton":447,"ctaLink":448},[404],{"data":18462,"content":18463,"nodeType":74},{},[18464,18470],{"data":18465,"content":18466,"nodeType":78},{},[18467],{"data":18468,"marks":18469,"value":416,"nodeType":82},{},[],{"data":18471,"content":18472,"nodeType":87},{},[18473],{"data":18474,"marks":18475,"value":423,"nodeType":82},{},[],{"metadata":18477,"sys":18480,"fields":18485},{"tags":18478,"concepts":18479},[],[],{"space":18481,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18483,"publishedVersion":62,"revision":44,"locale":29},{"sys":18482},{"type":12,"linkType":13,"id":14},{"sys":18484},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18486},{"url":439,"details":18487,"fileName":445,"contentType":446},{"size":441,"image":18488},{"width":443,"height":444},{"sys":18490,"fields":18493},{"id":18491,"createdAt":18492},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":18494,"slug":18495,"articleIntro":-1,"category":18496},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[18497],{"metadata":18498,"sys":18501,"fields":18508},{"tags":18499,"concepts":18500},[],[],{"space":18502,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18504,"publishedVersion":395,"revision":62,"contentType":18506,"locale":29},{"sys":18503},{"type":12,"linkType":13,"id":14},{"sys":18505},{"id":21,"type":12,"linkType":22},{"sys":18507},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18509,"metaTitle":405,"metaDescription":406,"mainTitle":18510,"subtitle":424,"heroImage":18525,"ctaButton":447,"ctaLink":448},[404],{"data":18511,"content":18512,"nodeType":74},{},[18513,18519],{"data":18514,"content":18515,"nodeType":78},{},[18516],{"data":18517,"marks":18518,"value":416,"nodeType":82},{},[],{"data":18520,"content":18521,"nodeType":87},{},[18522],{"data":18523,"marks":18524,"value":423,"nodeType":82},{},[],{"metadata":18526,"sys":18529,"fields":18534},{"tags":18527,"concepts":18528},[],[],{"space":18530,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18532,"publishedVersion":62,"revision":44,"locale":29},{"sys":18531},{"type":12,"linkType":13,"id":14},{"sys":18533},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18535},{"url":439,"details":18536,"fileName":445,"contentType":446},{"size":441,"image":18537},{"width":443,"height":444},{"sys":18539,"fields":18542},{"id":18540,"createdAt":18541},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":18543,"slug":18544,"articleIntro":18543,"category":18545},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[18546],{"metadata":18547,"sys":18550,"fields":18557},{"tags":18548,"concepts":18549},[],[],{"space":18551,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18553,"publishedVersion":395,"revision":62,"contentType":18555,"locale":29},{"sys":18552},{"type":12,"linkType":13,"id":14},{"sys":18554},{"id":21,"type":12,"linkType":22},{"sys":18556},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18558,"metaTitle":405,"metaDescription":406,"mainTitle":18559,"subtitle":424,"heroImage":18574,"ctaButton":447,"ctaLink":448},[404],{"data":18560,"content":18561,"nodeType":74},{},[18562,18568],{"data":18563,"content":18564,"nodeType":78},{},[18565],{"data":18566,"marks":18567,"value":416,"nodeType":82},{},[],{"data":18569,"content":18570,"nodeType":87},{},[18571],{"data":18572,"marks":18573,"value":423,"nodeType":82},{},[],{"metadata":18575,"sys":18578,"fields":18583},{"tags":18576,"concepts":18577},[],[],{"space":18579,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18581,"publishedVersion":62,"revision":44,"locale":29},{"sys":18580},{"type":12,"linkType":13,"id":14},{"sys":18582},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18584},{"url":439,"details":18585,"fileName":445,"contentType":446},{"size":441,"image":18586},{"width":443,"height":444},{"sys":18588,"fields":18591},{"id":18589,"createdAt":18590},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":18592,"slug":18593,"articleIntro":18592,"category":18594},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[18595],{"metadata":18596,"sys":18599,"fields":18606},{"tags":18597,"concepts":18598},[],[],{"space":18600,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18602,"publishedVersion":395,"revision":62,"contentType":18604,"locale":29},{"sys":18601},{"type":12,"linkType":13,"id":14},{"sys":18603},{"id":21,"type":12,"linkType":22},{"sys":18605},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18607,"metaTitle":405,"metaDescription":406,"mainTitle":18608,"subtitle":424,"heroImage":18623,"ctaButton":447,"ctaLink":448},[404],{"data":18609,"content":18610,"nodeType":74},{},[18611,18617],{"data":18612,"content":18613,"nodeType":78},{},[18614],{"data":18615,"marks":18616,"value":416,"nodeType":82},{},[],{"data":18618,"content":18619,"nodeType":87},{},[18620],{"data":18621,"marks":18622,"value":423,"nodeType":82},{},[],{"metadata":18624,"sys":18627,"fields":18632},{"tags":18625,"concepts":18626},[],[],{"space":18628,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18630,"publishedVersion":62,"revision":44,"locale":29},{"sys":18629},{"type":12,"linkType":13,"id":14},{"sys":18631},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18633},{"url":439,"details":18634,"fileName":445,"contentType":446},{"size":441,"image":18635},{"width":443,"height":444},{"sys":18637,"fields":18640},{"id":18638,"createdAt":18639},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":18641,"slug":18642,"articleIntro":18641,"category":18643},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[18644],{"metadata":18645,"sys":18648,"fields":18655},{"tags":18646,"concepts":18647},[],[],{"space":18649,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18651,"publishedVersion":395,"revision":62,"contentType":18653,"locale":29},{"sys":18650},{"type":12,"linkType":13,"id":14},{"sys":18652},{"id":21,"type":12,"linkType":22},{"sys":18654},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18656,"metaTitle":405,"metaDescription":406,"mainTitle":18657,"subtitle":424,"heroImage":18672,"ctaButton":447,"ctaLink":448},[404],{"data":18658,"content":18659,"nodeType":74},{},[18660,18666],{"data":18661,"content":18662,"nodeType":78},{},[18663],{"data":18664,"marks":18665,"value":416,"nodeType":82},{},[],{"data":18667,"content":18668,"nodeType":87},{},[18669],{"data":18670,"marks":18671,"value":423,"nodeType":82},{},[],{"metadata":18673,"sys":18676,"fields":18681},{"tags":18674,"concepts":18675},[],[],{"space":18677,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18679,"publishedVersion":62,"revision":44,"locale":29},{"sys":18678},{"type":12,"linkType":13,"id":14},{"sys":18680},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18682},{"url":439,"details":18683,"fileName":445,"contentType":446},{"size":441,"image":18684},{"width":443,"height":444},{"sys":18686,"fields":18689},{"id":18687,"createdAt":18688},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":18690,"slug":18691,"articleIntro":-1,"category":18692},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[18693],{"metadata":18694,"sys":18697,"fields":18704},{"tags":18695,"concepts":18696},[],[],{"space":18698,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18700,"publishedVersion":395,"revision":62,"contentType":18702,"locale":29},{"sys":18699},{"type":12,"linkType":13,"id":14},{"sys":18701},{"id":21,"type":12,"linkType":22},{"sys":18703},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18705,"metaTitle":405,"metaDescription":406,"mainTitle":18706,"subtitle":424,"heroImage":18721,"ctaButton":447,"ctaLink":448},[404],{"data":18707,"content":18708,"nodeType":74},{},[18709,18715],{"data":18710,"content":18711,"nodeType":78},{},[18712],{"data":18713,"marks":18714,"value":416,"nodeType":82},{},[],{"data":18716,"content":18717,"nodeType":87},{},[18718],{"data":18719,"marks":18720,"value":423,"nodeType":82},{},[],{"metadata":18722,"sys":18725,"fields":18730},{"tags":18723,"concepts":18724},[],[],{"space":18726,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18728,"publishedVersion":62,"revision":44,"locale":29},{"sys":18727},{"type":12,"linkType":13,"id":14},{"sys":18729},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18731},{"url":439,"details":18732,"fileName":445,"contentType":446},{"size":441,"image":18733},{"width":443,"height":444},{"sys":18735,"fields":18738},{"id":18736,"createdAt":18737},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":18739,"slug":18740,"articleIntro":18739,"category":18741},"473 - Comptes d'attente","compte-473-comptes-d-attente",[18742],{"metadata":18743,"sys":18746,"fields":18753},{"tags":18744,"concepts":18745},[],[],{"space":18747,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18749,"publishedVersion":395,"revision":62,"contentType":18751,"locale":29},{"sys":18748},{"type":12,"linkType":13,"id":14},{"sys":18750},{"id":21,"type":12,"linkType":22},{"sys":18752},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18754,"metaTitle":405,"metaDescription":406,"mainTitle":18755,"subtitle":424,"heroImage":18770,"ctaButton":447,"ctaLink":448},[404],{"data":18756,"content":18757,"nodeType":74},{},[18758,18764],{"data":18759,"content":18760,"nodeType":78},{},[18761],{"data":18762,"marks":18763,"value":416,"nodeType":82},{},[],{"data":18765,"content":18766,"nodeType":87},{},[18767],{"data":18768,"marks":18769,"value":423,"nodeType":82},{},[],{"metadata":18771,"sys":18774,"fields":18779},{"tags":18772,"concepts":18773},[],[],{"space":18775,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18777,"publishedVersion":62,"revision":44,"locale":29},{"sys":18776},{"type":12,"linkType":13,"id":14},{"sys":18778},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18780},{"url":439,"details":18781,"fileName":445,"contentType":446},{"size":441,"image":18782},{"width":443,"height":444},{"sys":18784,"fields":18787},{"id":18785,"createdAt":18786},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":18788,"slug":18789,"articleIntro":18788,"category":18790},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[18791],{"metadata":18792,"sys":18795,"fields":18802},{"tags":18793,"concepts":18794},[],[],{"space":18796,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18798,"publishedVersion":395,"revision":62,"contentType":18800,"locale":29},{"sys":18797},{"type":12,"linkType":13,"id":14},{"sys":18799},{"id":21,"type":12,"linkType":22},{"sys":18801},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18803,"metaTitle":405,"metaDescription":406,"mainTitle":18804,"subtitle":424,"heroImage":18819,"ctaButton":447,"ctaLink":448},[404],{"data":18805,"content":18806,"nodeType":74},{},[18807,18813],{"data":18808,"content":18809,"nodeType":78},{},[18810],{"data":18811,"marks":18812,"value":416,"nodeType":82},{},[],{"data":18814,"content":18815,"nodeType":87},{},[18816],{"data":18817,"marks":18818,"value":423,"nodeType":82},{},[],{"metadata":18820,"sys":18823,"fields":18828},{"tags":18821,"concepts":18822},[],[],{"space":18824,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18826,"publishedVersion":62,"revision":44,"locale":29},{"sys":18825},{"type":12,"linkType":13,"id":14},{"sys":18827},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18829},{"url":439,"details":18830,"fileName":445,"contentType":446},{"size":441,"image":18831},{"width":443,"height":444},{"sys":18833,"fields":18836},{"id":18834,"createdAt":18835},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":18837,"slug":18838,"articleIntro":18837,"category":18839},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[18840],{"metadata":18841,"sys":18844,"fields":18851},{"tags":18842,"concepts":18843},[],[],{"space":18845,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18847,"publishedVersion":395,"revision":62,"contentType":18849,"locale":29},{"sys":18846},{"type":12,"linkType":13,"id":14},{"sys":18848},{"id":21,"type":12,"linkType":22},{"sys":18850},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18852,"metaTitle":405,"metaDescription":406,"mainTitle":18853,"subtitle":424,"heroImage":18868,"ctaButton":447,"ctaLink":448},[404],{"data":18854,"content":18855,"nodeType":74},{},[18856,18862],{"data":18857,"content":18858,"nodeType":78},{},[18859],{"data":18860,"marks":18861,"value":416,"nodeType":82},{},[],{"data":18863,"content":18864,"nodeType":87},{},[18865],{"data":18866,"marks":18867,"value":423,"nodeType":82},{},[],{"metadata":18869,"sys":18872,"fields":18877},{"tags":18870,"concepts":18871},[],[],{"space":18873,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18875,"publishedVersion":62,"revision":44,"locale":29},{"sys":18874},{"type":12,"linkType":13,"id":14},{"sys":18876},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18878},{"url":439,"details":18879,"fileName":445,"contentType":446},{"size":441,"image":18880},{"width":443,"height":444},{"sys":18882,"fields":18885},{"id":18883,"createdAt":18884},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":18886,"slug":18887,"articleIntro":18886,"category":18888},"7083 - Locations diverses","compte-7083-locations-diverses",[18889],{"metadata":18890,"sys":18893,"fields":18900},{"tags":18891,"concepts":18892},[],[],{"space":18894,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18896,"publishedVersion":395,"revision":62,"contentType":18898,"locale":29},{"sys":18895},{"type":12,"linkType":13,"id":14},{"sys":18897},{"id":21,"type":12,"linkType":22},{"sys":18899},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18901,"metaTitle":405,"metaDescription":406,"mainTitle":18902,"subtitle":424,"heroImage":18917,"ctaButton":447,"ctaLink":448},[404],{"data":18903,"content":18904,"nodeType":74},{},[18905,18911],{"data":18906,"content":18907,"nodeType":78},{},[18908],{"data":18909,"marks":18910,"value":416,"nodeType":82},{},[],{"data":18912,"content":18913,"nodeType":87},{},[18914],{"data":18915,"marks":18916,"value":423,"nodeType":82},{},[],{"metadata":18918,"sys":18921,"fields":18926},{"tags":18919,"concepts":18920},[],[],{"space":18922,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18924,"publishedVersion":62,"revision":44,"locale":29},{"sys":18923},{"type":12,"linkType":13,"id":14},{"sys":18925},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18927},{"url":439,"details":18928,"fileName":445,"contentType":446},{"size":441,"image":18929},{"width":443,"height":444},{"sys":18931,"fields":18934},{"id":18932,"createdAt":18933},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":18935,"slug":18936,"articleIntro":18935,"category":18937},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[18938],{"metadata":18939,"sys":18942,"fields":18949},{"tags":18940,"concepts":18941},[],[],{"space":18943,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18945,"publishedVersion":395,"revision":62,"contentType":18947,"locale":29},{"sys":18944},{"type":12,"linkType":13,"id":14},{"sys":18946},{"id":21,"type":12,"linkType":22},{"sys":18948},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18950,"metaTitle":405,"metaDescription":406,"mainTitle":18951,"subtitle":424,"heroImage":18966,"ctaButton":447,"ctaLink":448},[404],{"data":18952,"content":18953,"nodeType":74},{},[18954,18960],{"data":18955,"content":18956,"nodeType":78},{},[18957],{"data":18958,"marks":18959,"value":416,"nodeType":82},{},[],{"data":18961,"content":18962,"nodeType":87},{},[18963],{"data":18964,"marks":18965,"value":423,"nodeType":82},{},[],{"metadata":18967,"sys":18970,"fields":18975},{"tags":18968,"concepts":18969},[],[],{"space":18971,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18973,"publishedVersion":62,"revision":44,"locale":29},{"sys":18972},{"type":12,"linkType":13,"id":14},{"sys":18974},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18976},{"url":439,"details":18977,"fileName":445,"contentType":446},{"size":441,"image":18978},{"width":443,"height":444},{"sys":18980,"fields":18983},{"id":18981,"createdAt":18982},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":18984,"slug":18985,"articleIntro":-1,"category":18986},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[18987],{"metadata":18988,"sys":18991,"fields":18998},{"tags":18989,"concepts":18990},[],[],{"space":18992,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18994,"publishedVersion":395,"revision":62,"contentType":18996,"locale":29},{"sys":18993},{"type":12,"linkType":13,"id":14},{"sys":18995},{"id":21,"type":12,"linkType":22},{"sys":18997},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18999,"metaTitle":405,"metaDescription":406,"mainTitle":19000,"subtitle":424,"heroImage":19015,"ctaButton":447,"ctaLink":448},[404],{"data":19001,"content":19002,"nodeType":74},{},[19003,19009],{"data":19004,"content":19005,"nodeType":78},{},[19006],{"data":19007,"marks":19008,"value":416,"nodeType":82},{},[],{"data":19010,"content":19011,"nodeType":87},{},[19012],{"data":19013,"marks":19014,"value":423,"nodeType":82},{},[],{"metadata":19016,"sys":19019,"fields":19024},{"tags":19017,"concepts":19018},[],[],{"space":19020,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19022,"publishedVersion":62,"revision":44,"locale":29},{"sys":19021},{"type":12,"linkType":13,"id":14},{"sys":19023},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19025},{"url":439,"details":19026,"fileName":445,"contentType":446},{"size":441,"image":19027},{"width":443,"height":444},{"sys":19029,"fields":19032},{"id":19030,"createdAt":19031},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":19033,"slug":19034,"articleIntro":19033,"category":19035},"2748 - Autres prêts","compte-2748-autres-prets",[19036],{"metadata":19037,"sys":19040,"fields":19047},{"tags":19038,"concepts":19039},[],[],{"space":19041,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19043,"publishedVersion":395,"revision":62,"contentType":19045,"locale":29},{"sys":19042},{"type":12,"linkType":13,"id":14},{"sys":19044},{"id":21,"type":12,"linkType":22},{"sys":19046},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19048,"metaTitle":405,"metaDescription":406,"mainTitle":19049,"subtitle":424,"heroImage":19064,"ctaButton":447,"ctaLink":448},[404],{"data":19050,"content":19051,"nodeType":74},{},[19052,19058],{"data":19053,"content":19054,"nodeType":78},{},[19055],{"data":19056,"marks":19057,"value":416,"nodeType":82},{},[],{"data":19059,"content":19060,"nodeType":87},{},[19061],{"data":19062,"marks":19063,"value":423,"nodeType":82},{},[],{"metadata":19065,"sys":19068,"fields":19073},{"tags":19066,"concepts":19067},[],[],{"space":19069,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19071,"publishedVersion":62,"revision":44,"locale":29},{"sys":19070},{"type":12,"linkType":13,"id":14},{"sys":19072},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19074},{"url":439,"details":19075,"fileName":445,"contentType":446},{"size":441,"image":19076},{"width":443,"height":444},{"sys":19078,"fields":19081},{"id":19079,"createdAt":19080},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":19082,"slug":19083,"articleIntro":19082,"category":19084},"Compte 2131 - Bâtiments","compte-2131-batiments",[19085],{"metadata":19086,"sys":19089,"fields":19096},{"tags":19087,"concepts":19088},[],[],{"space":19090,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19092,"publishedVersion":395,"revision":62,"contentType":19094,"locale":29},{"sys":19091},{"type":12,"linkType":13,"id":14},{"sys":19093},{"id":21,"type":12,"linkType":22},{"sys":19095},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19097,"metaTitle":405,"metaDescription":406,"mainTitle":19098,"subtitle":424,"heroImage":19113,"ctaButton":447,"ctaLink":448},[404],{"data":19099,"content":19100,"nodeType":74},{},[19101,19107],{"data":19102,"content":19103,"nodeType":78},{},[19104],{"data":19105,"marks":19106,"value":416,"nodeType":82},{},[],{"data":19108,"content":19109,"nodeType":87},{},[19110],{"data":19111,"marks":19112,"value":423,"nodeType":82},{},[],{"metadata":19114,"sys":19117,"fields":19122},{"tags":19115,"concepts":19116},[],[],{"space":19118,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19120,"publishedVersion":62,"revision":44,"locale":29},{"sys":19119},{"type":12,"linkType":13,"id":14},{"sys":19121},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19123},{"url":439,"details":19124,"fileName":445,"contentType":446},{"size":441,"image":19125},{"width":443,"height":444},{"sys":19127,"fields":19130},{"id":19128,"createdAt":19129},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":19131,"slug":19132,"articleIntro":-1,"category":19133},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[19134],{"metadata":19135,"sys":19138,"fields":19145},{"tags":19136,"concepts":19137},[],[],{"space":19139,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19141,"publishedVersion":395,"revision":62,"contentType":19143,"locale":29},{"sys":19140},{"type":12,"linkType":13,"id":14},{"sys":19142},{"id":21,"type":12,"linkType":22},{"sys":19144},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19146,"metaTitle":405,"metaDescription":406,"mainTitle":19147,"subtitle":424,"heroImage":19162,"ctaButton":447,"ctaLink":448},[404],{"data":19148,"content":19149,"nodeType":74},{},[19150,19156],{"data":19151,"content":19152,"nodeType":78},{},[19153],{"data":19154,"marks":19155,"value":416,"nodeType":82},{},[],{"data":19157,"content":19158,"nodeType":87},{},[19159],{"data":19160,"marks":19161,"value":423,"nodeType":82},{},[],{"metadata":19163,"sys":19166,"fields":19171},{"tags":19164,"concepts":19165},[],[],{"space":19167,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19169,"publishedVersion":62,"revision":44,"locale":29},{"sys":19168},{"type":12,"linkType":13,"id":14},{"sys":19170},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19172},{"url":439,"details":19173,"fileName":445,"contentType":446},{"size":441,"image":19174},{"width":443,"height":444},{"sys":19176,"fields":19179},{"id":19177,"createdAt":19178},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":19180,"slug":19181,"articleIntro":-1,"category":19182},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[19183],{"metadata":19184,"sys":19187,"fields":19194},{"tags":19185,"concepts":19186},[],[],{"space":19188,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19190,"publishedVersion":395,"revision":62,"contentType":19192,"locale":29},{"sys":19189},{"type":12,"linkType":13,"id":14},{"sys":19191},{"id":21,"type":12,"linkType":22},{"sys":19193},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19195,"metaTitle":405,"metaDescription":406,"mainTitle":19196,"subtitle":424,"heroImage":19211,"ctaButton":447,"ctaLink":448},[404],{"data":19197,"content":19198,"nodeType":74},{},[19199,19205],{"data":19200,"content":19201,"nodeType":78},{},[19202],{"data":19203,"marks":19204,"value":416,"nodeType":82},{},[],{"data":19206,"content":19207,"nodeType":87},{},[19208],{"data":19209,"marks":19210,"value":423,"nodeType":82},{},[],{"metadata":19212,"sys":19215,"fields":19220},{"tags":19213,"concepts":19214},[],[],{"space":19216,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19218,"publishedVersion":62,"revision":44,"locale":29},{"sys":19217},{"type":12,"linkType":13,"id":14},{"sys":19219},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19221},{"url":439,"details":19222,"fileName":445,"contentType":446},{"size":441,"image":19223},{"width":443,"height":444},{"sys":19225,"fields":19228},{"id":19226,"createdAt":19227},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":19229,"slug":19230,"articleIntro":19231,"category":19232},"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",[19233],{"metadata":19234,"sys":19237,"fields":19244},{"tags":19235,"concepts":19236},[],[],{"space":19238,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19240,"publishedVersion":395,"revision":62,"contentType":19242,"locale":29},{"sys":19239},{"type":12,"linkType":13,"id":14},{"sys":19241},{"id":21,"type":12,"linkType":22},{"sys":19243},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19245,"metaTitle":405,"metaDescription":406,"mainTitle":19246,"subtitle":424,"heroImage":19261,"ctaButton":447,"ctaLink":448},[404],{"data":19247,"content":19248,"nodeType":74},{},[19249,19255],{"data":19250,"content":19251,"nodeType":78},{},[19252],{"data":19253,"marks":19254,"value":416,"nodeType":82},{},[],{"data":19256,"content":19257,"nodeType":87},{},[19258],{"data":19259,"marks":19260,"value":423,"nodeType":82},{},[],{"metadata":19262,"sys":19265,"fields":19270},{"tags":19263,"concepts":19264},[],[],{"space":19266,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19268,"publishedVersion":62,"revision":44,"locale":29},{"sys":19267},{"type":12,"linkType":13,"id":14},{"sys":19269},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19271},{"url":439,"details":19272,"fileName":445,"contentType":446},{"size":441,"image":19273},{"width":443,"height":444},{"sys":19275,"fields":19278},{"id":19276,"createdAt":19277},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":19279,"slug":19280,"articleIntro":19279,"category":19281},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[19282],{"metadata":19283,"sys":19286,"fields":19293},{"tags":19284,"concepts":19285},[],[],{"space":19287,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19289,"publishedVersion":395,"revision":62,"contentType":19291,"locale":29},{"sys":19288},{"type":12,"linkType":13,"id":14},{"sys":19290},{"id":21,"type":12,"linkType":22},{"sys":19292},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19294,"metaTitle":405,"metaDescription":406,"mainTitle":19295,"subtitle":424,"heroImage":19310,"ctaButton":447,"ctaLink":448},[404],{"data":19296,"content":19297,"nodeType":74},{},[19298,19304],{"data":19299,"content":19300,"nodeType":78},{},[19301],{"data":19302,"marks":19303,"value":416,"nodeType":82},{},[],{"data":19305,"content":19306,"nodeType":87},{},[19307],{"data":19308,"marks":19309,"value":423,"nodeType":82},{},[],{"metadata":19311,"sys":19314,"fields":19319},{"tags":19312,"concepts":19313},[],[],{"space":19315,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19317,"publishedVersion":62,"revision":44,"locale":29},{"sys":19316},{"type":12,"linkType":13,"id":14},{"sys":19318},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19320},{"url":439,"details":19321,"fileName":445,"contentType":446},{"size":441,"image":19322},{"width":443,"height":444},{"sys":19324,"fields":19327},{"id":19325,"createdAt":19326},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":19328,"slug":19329,"articleIntro":19328,"category":19330},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[19331],{"metadata":19332,"sys":19335,"fields":19342},{"tags":19333,"concepts":19334},[],[],{"space":19336,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19338,"publishedVersion":395,"revision":62,"contentType":19340,"locale":29},{"sys":19337},{"type":12,"linkType":13,"id":14},{"sys":19339},{"id":21,"type":12,"linkType":22},{"sys":19341},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19343,"metaTitle":405,"metaDescription":406,"mainTitle":19344,"subtitle":424,"heroImage":19359,"ctaButton":447,"ctaLink":448},[404],{"data":19345,"content":19346,"nodeType":74},{},[19347,19353],{"data":19348,"content":19349,"nodeType":78},{},[19350],{"data":19351,"marks":19352,"value":416,"nodeType":82},{},[],{"data":19354,"content":19355,"nodeType":87},{},[19356],{"data":19357,"marks":19358,"value":423,"nodeType":82},{},[],{"metadata":19360,"sys":19363,"fields":19368},{"tags":19361,"concepts":19362},[],[],{"space":19364,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19366,"publishedVersion":62,"revision":44,"locale":29},{"sys":19365},{"type":12,"linkType":13,"id":14},{"sys":19367},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19369},{"url":439,"details":19370,"fileName":445,"contentType":446},{"size":441,"image":19371},{"width":443,"height":444},{"sys":19373,"fields":19376},{"id":19374,"createdAt":19375},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":19377,"slug":19378,"articleIntro":-1,"category":19379},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[19380],{"metadata":19381,"sys":19384,"fields":19391},{"tags":19382,"concepts":19383},[],[],{"space":19385,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19387,"publishedVersion":395,"revision":62,"contentType":19389,"locale":29},{"sys":19386},{"type":12,"linkType":13,"id":14},{"sys":19388},{"id":21,"type":12,"linkType":22},{"sys":19390},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19392,"metaTitle":405,"metaDescription":406,"mainTitle":19393,"subtitle":424,"heroImage":19408,"ctaButton":447,"ctaLink":448},[404],{"data":19394,"content":19395,"nodeType":74},{},[19396,19402],{"data":19397,"content":19398,"nodeType":78},{},[19399],{"data":19400,"marks":19401,"value":416,"nodeType":82},{},[],{"data":19403,"content":19404,"nodeType":87},{},[19405],{"data":19406,"marks":19407,"value":423,"nodeType":82},{},[],{"metadata":19409,"sys":19412,"fields":19417},{"tags":19410,"concepts":19411},[],[],{"space":19413,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19415,"publishedVersion":62,"revision":44,"locale":29},{"sys":19414},{"type":12,"linkType":13,"id":14},{"sys":19416},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19418},{"url":439,"details":19419,"fileName":445,"contentType":446},{"size":441,"image":19420},{"width":443,"height":444},{"sys":19422,"fields":19425},{"id":19423,"createdAt":19424},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":19426,"slug":19427,"articleIntro":19426,"category":19428},"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",[19429],{"metadata":19430,"sys":19433,"fields":19440},{"tags":19431,"concepts":19432},[],[],{"space":19434,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19436,"publishedVersion":395,"revision":62,"contentType":19438,"locale":29},{"sys":19435},{"type":12,"linkType":13,"id":14},{"sys":19437},{"id":21,"type":12,"linkType":22},{"sys":19439},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19441,"metaTitle":405,"metaDescription":406,"mainTitle":19442,"subtitle":424,"heroImage":19457,"ctaButton":447,"ctaLink":448},[404],{"data":19443,"content":19444,"nodeType":74},{},[19445,19451],{"data":19446,"content":19447,"nodeType":78},{},[19448],{"data":19449,"marks":19450,"value":416,"nodeType":82},{},[],{"data":19452,"content":19453,"nodeType":87},{},[19454],{"data":19455,"marks":19456,"value":423,"nodeType":82},{},[],{"metadata":19458,"sys":19461,"fields":19466},{"tags":19459,"concepts":19460},[],[],{"space":19462,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19464,"publishedVersion":62,"revision":44,"locale":29},{"sys":19463},{"type":12,"linkType":13,"id":14},{"sys":19465},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19467},{"url":439,"details":19468,"fileName":445,"contentType":446},{"size":441,"image":19469},{"width":443,"height":444},{"sys":19471,"fields":19474},{"id":19472,"createdAt":19473},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":19475,"slug":19476,"articleIntro":19475,"category":19477},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[19478],{"metadata":19479,"sys":19482,"fields":19489},{"tags":19480,"concepts":19481},[],[],{"space":19483,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19485,"publishedVersion":395,"revision":62,"contentType":19487,"locale":29},{"sys":19484},{"type":12,"linkType":13,"id":14},{"sys":19486},{"id":21,"type":12,"linkType":22},{"sys":19488},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19490,"metaTitle":405,"metaDescription":406,"mainTitle":19491,"subtitle":424,"heroImage":19506,"ctaButton":447,"ctaLink":448},[404],{"data":19492,"content":19493,"nodeType":74},{},[19494,19500],{"data":19495,"content":19496,"nodeType":78},{},[19497],{"data":19498,"marks":19499,"value":416,"nodeType":82},{},[],{"data":19501,"content":19502,"nodeType":87},{},[19503],{"data":19504,"marks":19505,"value":423,"nodeType":82},{},[],{"metadata":19507,"sys":19510,"fields":19515},{"tags":19508,"concepts":19509},[],[],{"space":19511,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19513,"publishedVersion":62,"revision":44,"locale":29},{"sys":19512},{"type":12,"linkType":13,"id":14},{"sys":19514},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19516},{"url":439,"details":19517,"fileName":445,"contentType":446},{"size":441,"image":19518},{"width":443,"height":444},{"sys":19520,"fields":19523},{"id":19521,"createdAt":19522},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":19524,"slug":19525,"articleIntro":19526,"category":19527},"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. ",[19528],{"metadata":19529,"sys":19532,"fields":19539},{"tags":19530,"concepts":19531},[],[],{"space":19533,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19535,"publishedVersion":395,"revision":62,"contentType":19537,"locale":29},{"sys":19534},{"type":12,"linkType":13,"id":14},{"sys":19536},{"id":21,"type":12,"linkType":22},{"sys":19538},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19540,"metaTitle":405,"metaDescription":406,"mainTitle":19541,"subtitle":424,"heroImage":19556,"ctaButton":447,"ctaLink":448},[404],{"data":19542,"content":19543,"nodeType":74},{},[19544,19550],{"data":19545,"content":19546,"nodeType":78},{},[19547],{"data":19548,"marks":19549,"value":416,"nodeType":82},{},[],{"data":19551,"content":19552,"nodeType":87},{},[19553],{"data":19554,"marks":19555,"value":423,"nodeType":82},{},[],{"metadata":19557,"sys":19560,"fields":19565},{"tags":19558,"concepts":19559},[],[],{"space":19561,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19563,"publishedVersion":62,"revision":44,"locale":29},{"sys":19562},{"type":12,"linkType":13,"id":14},{"sys":19564},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19566},{"url":439,"details":19567,"fileName":445,"contentType":446},{"size":441,"image":19568},{"width":443,"height":444},{"sys":19570,"fields":19573},{"id":19571,"createdAt":19572},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":19574,"slug":19575,"articleIntro":19574,"category":19576},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[19577],{"metadata":19578,"sys":19581,"fields":19588},{"tags":19579,"concepts":19580},[],[],{"space":19582,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19584,"publishedVersion":395,"revision":62,"contentType":19586,"locale":29},{"sys":19583},{"type":12,"linkType":13,"id":14},{"sys":19585},{"id":21,"type":12,"linkType":22},{"sys":19587},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19589,"metaTitle":405,"metaDescription":406,"mainTitle":19590,"subtitle":424,"heroImage":19605,"ctaButton":447,"ctaLink":448},[404],{"data":19591,"content":19592,"nodeType":74},{},[19593,19599],{"data":19594,"content":19595,"nodeType":78},{},[19596],{"data":19597,"marks":19598,"value":416,"nodeType":82},{},[],{"data":19600,"content":19601,"nodeType":87},{},[19602],{"data":19603,"marks":19604,"value":423,"nodeType":82},{},[],{"metadata":19606,"sys":19609,"fields":19614},{"tags":19607,"concepts":19608},[],[],{"space":19610,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19612,"publishedVersion":62,"revision":44,"locale":29},{"sys":19611},{"type":12,"linkType":13,"id":14},{"sys":19613},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19615},{"url":439,"details":19616,"fileName":445,"contentType":446},{"size":441,"image":19617},{"width":443,"height":444},{"sys":19619,"fields":19622},{"id":19620,"createdAt":19621},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":19623,"slug":19624,"articleIntro":19623,"category":19625},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[19626],{"metadata":19627,"sys":19630,"fields":19637},{"tags":19628,"concepts":19629},[],[],{"space":19631,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19633,"publishedVersion":395,"revision":62,"contentType":19635,"locale":29},{"sys":19632},{"type":12,"linkType":13,"id":14},{"sys":19634},{"id":21,"type":12,"linkType":22},{"sys":19636},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19638,"metaTitle":405,"metaDescription":406,"mainTitle":19639,"subtitle":424,"heroImage":19654,"ctaButton":447,"ctaLink":448},[404],{"data":19640,"content":19641,"nodeType":74},{},[19642,19648],{"data":19643,"content":19644,"nodeType":78},{},[19645],{"data":19646,"marks":19647,"value":416,"nodeType":82},{},[],{"data":19649,"content":19650,"nodeType":87},{},[19651],{"data":19652,"marks":19653,"value":423,"nodeType":82},{},[],{"metadata":19655,"sys":19658,"fields":19663},{"tags":19656,"concepts":19657},[],[],{"space":19659,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19661,"publishedVersion":62,"revision":44,"locale":29},{"sys":19660},{"type":12,"linkType":13,"id":14},{"sys":19662},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19664},{"url":439,"details":19665,"fileName":445,"contentType":446},{"size":441,"image":19666},{"width":443,"height":444},{"sys":19668,"fields":19671},{"id":19669,"createdAt":19670},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":19672,"slug":19673,"articleIntro":19672,"category":19674},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[19675],{"metadata":19676,"sys":19679,"fields":19686},{"tags":19677,"concepts":19678},[],[],{"space":19680,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19682,"publishedVersion":395,"revision":62,"contentType":19684,"locale":29},{"sys":19681},{"type":12,"linkType":13,"id":14},{"sys":19683},{"id":21,"type":12,"linkType":22},{"sys":19685},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19687,"metaTitle":405,"metaDescription":406,"mainTitle":19688,"subtitle":424,"heroImage":19703,"ctaButton":447,"ctaLink":448},[404],{"data":19689,"content":19690,"nodeType":74},{},[19691,19697],{"data":19692,"content":19693,"nodeType":78},{},[19694],{"data":19695,"marks":19696,"value":416,"nodeType":82},{},[],{"data":19698,"content":19699,"nodeType":87},{},[19700],{"data":19701,"marks":19702,"value":423,"nodeType":82},{},[],{"metadata":19704,"sys":19707,"fields":19712},{"tags":19705,"concepts":19706},[],[],{"space":19708,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19710,"publishedVersion":62,"revision":44,"locale":29},{"sys":19709},{"type":12,"linkType":13,"id":14},{"sys":19711},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19713},{"url":439,"details":19714,"fileName":445,"contentType":446},{"size":441,"image":19715},{"width":443,"height":444},{"sys":19717,"fields":19720},{"id":19718,"createdAt":19719},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19721,"slug":19722,"articleIntro":19721,"category":19723},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19724],{"metadata":19725,"sys":19728,"fields":19735},{"tags":19726,"concepts":19727},[],[],{"space":19729,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19731,"publishedVersion":395,"revision":62,"contentType":19733,"locale":29},{"sys":19730},{"type":12,"linkType":13,"id":14},{"sys":19732},{"id":21,"type":12,"linkType":22},{"sys":19734},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19736,"metaTitle":405,"metaDescription":406,"mainTitle":19737,"subtitle":424,"heroImage":19752,"ctaButton":447,"ctaLink":448},[404],{"data":19738,"content":19739,"nodeType":74},{},[19740,19746],{"data":19741,"content":19742,"nodeType":78},{},[19743],{"data":19744,"marks":19745,"value":416,"nodeType":82},{},[],{"data":19747,"content":19748,"nodeType":87},{},[19749],{"data":19750,"marks":19751,"value":423,"nodeType":82},{},[],{"metadata":19753,"sys":19756,"fields":19761},{"tags":19754,"concepts":19755},[],[],{"space":19757,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19759,"publishedVersion":62,"revision":44,"locale":29},{"sys":19758},{"type":12,"linkType":13,"id":14},{"sys":19760},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19762},{"url":439,"details":19763,"fileName":445,"contentType":446},{"size":441,"image":19764},{"width":443,"height":444},{"sys":19766,"fields":19769},{"id":19767,"createdAt":19768},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":19770,"slug":19771,"articleIntro":19770,"category":19772},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[19773],{"metadata":19774,"sys":19777,"fields":19784},{"tags":19775,"concepts":19776},[],[],{"space":19778,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19780,"publishedVersion":395,"revision":62,"contentType":19782,"locale":29},{"sys":19779},{"type":12,"linkType":13,"id":14},{"sys":19781},{"id":21,"type":12,"linkType":22},{"sys":19783},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19785,"metaTitle":405,"metaDescription":406,"mainTitle":19786,"subtitle":424,"heroImage":19801,"ctaButton":447,"ctaLink":448},[404],{"data":19787,"content":19788,"nodeType":74},{},[19789,19795],{"data":19790,"content":19791,"nodeType":78},{},[19792],{"data":19793,"marks":19794,"value":416,"nodeType":82},{},[],{"data":19796,"content":19797,"nodeType":87},{},[19798],{"data":19799,"marks":19800,"value":423,"nodeType":82},{},[],{"metadata":19802,"sys":19805,"fields":19810},{"tags":19803,"concepts":19804},[],[],{"space":19806,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19808,"publishedVersion":62,"revision":44,"locale":29},{"sys":19807},{"type":12,"linkType":13,"id":14},{"sys":19809},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19811},{"url":439,"details":19812,"fileName":445,"contentType":446},{"size":441,"image":19813},{"width":443,"height":444},{"sys":19815,"fields":19818},{"id":19816,"createdAt":19817},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":19819,"slug":19820,"articleIntro":19819,"category":19821},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[19822],{"metadata":19823,"sys":19826,"fields":19833},{"tags":19824,"concepts":19825},[],[],{"space":19827,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19829,"publishedVersion":395,"revision":62,"contentType":19831,"locale":29},{"sys":19828},{"type":12,"linkType":13,"id":14},{"sys":19830},{"id":21,"type":12,"linkType":22},{"sys":19832},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19834,"metaTitle":405,"metaDescription":406,"mainTitle":19835,"subtitle":424,"heroImage":19850,"ctaButton":447,"ctaLink":448},[404],{"data":19836,"content":19837,"nodeType":74},{},[19838,19844],{"data":19839,"content":19840,"nodeType":78},{},[19841],{"data":19842,"marks":19843,"value":416,"nodeType":82},{},[],{"data":19845,"content":19846,"nodeType":87},{},[19847],{"data":19848,"marks":19849,"value":423,"nodeType":82},{},[],{"metadata":19851,"sys":19854,"fields":19859},{"tags":19852,"concepts":19853},[],[],{"space":19855,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19857,"publishedVersion":62,"revision":44,"locale":29},{"sys":19856},{"type":12,"linkType":13,"id":14},{"sys":19858},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19860},{"url":439,"details":19861,"fileName":445,"contentType":446},{"size":441,"image":19862},{"width":443,"height":444},{"sys":19864,"fields":19867},{"id":19865,"createdAt":19866},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":19868,"slug":19869,"articleIntro":19868,"category":19870},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[19871],{"metadata":19872,"sys":19875,"fields":19882},{"tags":19873,"concepts":19874},[],[],{"space":19876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19878,"publishedVersion":395,"revision":62,"contentType":19880,"locale":29},{"sys":19877},{"type":12,"linkType":13,"id":14},{"sys":19879},{"id":21,"type":12,"linkType":22},{"sys":19881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19883,"metaTitle":405,"metaDescription":406,"mainTitle":19884,"subtitle":424,"heroImage":19899,"ctaButton":447,"ctaLink":448},[404],{"data":19885,"content":19886,"nodeType":74},{},[19887,19893],{"data":19888,"content":19889,"nodeType":78},{},[19890],{"data":19891,"marks":19892,"value":416,"nodeType":82},{},[],{"data":19894,"content":19895,"nodeType":87},{},[19896],{"data":19897,"marks":19898,"value":423,"nodeType":82},{},[],{"metadata":19900,"sys":19903,"fields":19908},{"tags":19901,"concepts":19902},[],[],{"space":19904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19906,"publishedVersion":62,"revision":44,"locale":29},{"sys":19905},{"type":12,"linkType":13,"id":14},{"sys":19907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19909},{"url":439,"details":19910,"fileName":445,"contentType":446},{"size":441,"image":19911},{"width":443,"height":444},{"sys":19913,"fields":19916},{"id":19914,"createdAt":19915},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":19917,"slug":19918,"articleIntro":19917,"category":19919},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[19920],{"metadata":19921,"sys":19924,"fields":19931},{"tags":19922,"concepts":19923},[],[],{"space":19925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19927,"publishedVersion":395,"revision":62,"contentType":19929,"locale":29},{"sys":19926},{"type":12,"linkType":13,"id":14},{"sys":19928},{"id":21,"type":12,"linkType":22},{"sys":19930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19932,"metaTitle":405,"metaDescription":406,"mainTitle":19933,"subtitle":424,"heroImage":19948,"ctaButton":447,"ctaLink":448},[404],{"data":19934,"content":19935,"nodeType":74},{},[19936,19942],{"data":19937,"content":19938,"nodeType":78},{},[19939],{"data":19940,"marks":19941,"value":416,"nodeType":82},{},[],{"data":19943,"content":19944,"nodeType":87},{},[19945],{"data":19946,"marks":19947,"value":423,"nodeType":82},{},[],{"metadata":19949,"sys":19952,"fields":19957},{"tags":19950,"concepts":19951},[],[],{"space":19953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19955,"publishedVersion":62,"revision":44,"locale":29},{"sys":19954},{"type":12,"linkType":13,"id":14},{"sys":19956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19958},{"url":439,"details":19959,"fileName":445,"contentType":446},{"size":441,"image":19960},{"width":443,"height":444},{"sys":19962,"fields":19965},{"id":19963,"createdAt":19964},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":19966,"slug":19967,"articleIntro":19966,"category":19968},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[19969],{"metadata":19970,"sys":19973,"fields":19980},{"tags":19971,"concepts":19972},[],[],{"space":19974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19976,"publishedVersion":395,"revision":62,"contentType":19978,"locale":29},{"sys":19975},{"type":12,"linkType":13,"id":14},{"sys":19977},{"id":21,"type":12,"linkType":22},{"sys":19979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19981,"metaTitle":405,"metaDescription":406,"mainTitle":19982,"subtitle":424,"heroImage":19997,"ctaButton":447,"ctaLink":448},[404],{"data":19983,"content":19984,"nodeType":74},{},[19985,19991],{"data":19986,"content":19987,"nodeType":78},{},[19988],{"data":19989,"marks":19990,"value":416,"nodeType":82},{},[],{"data":19992,"content":19993,"nodeType":87},{},[19994],{"data":19995,"marks":19996,"value":423,"nodeType":82},{},[],{"metadata":19998,"sys":20001,"fields":20006},{"tags":19999,"concepts":20000},[],[],{"space":20002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20004,"publishedVersion":62,"revision":44,"locale":29},{"sys":20003},{"type":12,"linkType":13,"id":14},{"sys":20005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20007},{"url":439,"details":20008,"fileName":445,"contentType":446},{"size":441,"image":20009},{"width":443,"height":444},{"sys":20011,"fields":20014},{"id":20012,"createdAt":20013},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":20015,"slug":20016,"articleIntro":20015,"category":20017},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[20018],{"metadata":20019,"sys":20022,"fields":20029},{"tags":20020,"concepts":20021},[],[],{"space":20023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20025,"publishedVersion":395,"revision":62,"contentType":20027,"locale":29},{"sys":20024},{"type":12,"linkType":13,"id":14},{"sys":20026},{"id":21,"type":12,"linkType":22},{"sys":20028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20030,"metaTitle":405,"metaDescription":406,"mainTitle":20031,"subtitle":424,"heroImage":20046,"ctaButton":447,"ctaLink":448},[404],{"data":20032,"content":20033,"nodeType":74},{},[20034,20040],{"data":20035,"content":20036,"nodeType":78},{},[20037],{"data":20038,"marks":20039,"value":416,"nodeType":82},{},[],{"data":20041,"content":20042,"nodeType":87},{},[20043],{"data":20044,"marks":20045,"value":423,"nodeType":82},{},[],{"metadata":20047,"sys":20050,"fields":20055},{"tags":20048,"concepts":20049},[],[],{"space":20051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20053,"publishedVersion":62,"revision":44,"locale":29},{"sys":20052},{"type":12,"linkType":13,"id":14},{"sys":20054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20056},{"url":439,"details":20057,"fileName":445,"contentType":446},{"size":441,"image":20058},{"width":443,"height":444},{"sys":20060,"fields":20063},{"id":20061,"createdAt":20062},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":20064,"slug":20065,"articleIntro":20064,"category":20066},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[20067],{"metadata":20068,"sys":20071,"fields":20078},{"tags":20069,"concepts":20070},[],[],{"space":20072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20074,"publishedVersion":395,"revision":62,"contentType":20076,"locale":29},{"sys":20073},{"type":12,"linkType":13,"id":14},{"sys":20075},{"id":21,"type":12,"linkType":22},{"sys":20077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20079,"metaTitle":405,"metaDescription":406,"mainTitle":20080,"subtitle":424,"heroImage":20095,"ctaButton":447,"ctaLink":448},[404],{"data":20081,"content":20082,"nodeType":74},{},[20083,20089],{"data":20084,"content":20085,"nodeType":78},{},[20086],{"data":20087,"marks":20088,"value":416,"nodeType":82},{},[],{"data":20090,"content":20091,"nodeType":87},{},[20092],{"data":20093,"marks":20094,"value":423,"nodeType":82},{},[],{"metadata":20096,"sys":20099,"fields":20104},{"tags":20097,"concepts":20098},[],[],{"space":20100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20102,"publishedVersion":62,"revision":44,"locale":29},{"sys":20101},{"type":12,"linkType":13,"id":14},{"sys":20103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20105},{"url":439,"details":20106,"fileName":445,"contentType":446},{"size":441,"image":20107},{"width":443,"height":444},{"sys":20109,"fields":20112},{"id":20110,"createdAt":20111},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":20113,"slug":20114,"articleIntro":-1,"category":20115},"Compte 6257 - Réceptions","compte-6257-receptions",[20116],{"metadata":20117,"sys":20120,"fields":20127},{"tags":20118,"concepts":20119},[],[],{"space":20121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20123,"publishedVersion":395,"revision":62,"contentType":20125,"locale":29},{"sys":20122},{"type":12,"linkType":13,"id":14},{"sys":20124},{"id":21,"type":12,"linkType":22},{"sys":20126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20128,"metaTitle":405,"metaDescription":406,"mainTitle":20129,"subtitle":424,"heroImage":20144,"ctaButton":447,"ctaLink":448},[404],{"data":20130,"content":20131,"nodeType":74},{},[20132,20138],{"data":20133,"content":20134,"nodeType":78},{},[20135],{"data":20136,"marks":20137,"value":416,"nodeType":82},{},[],{"data":20139,"content":20140,"nodeType":87},{},[20141],{"data":20142,"marks":20143,"value":423,"nodeType":82},{},[],{"metadata":20145,"sys":20148,"fields":20153},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20151,"publishedVersion":62,"revision":44,"locale":29},{"sys":20150},{"type":12,"linkType":13,"id":14},{"sys":20152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20154},{"url":439,"details":20155,"fileName":445,"contentType":446},{"size":441,"image":20156},{"width":443,"height":444},{"sys":20158,"fields":20161},{"id":20159,"createdAt":20160},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":20162,"slug":20163,"articleIntro":20162,"category":20164},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[20165],{"metadata":20166,"sys":20169,"fields":20176},{"tags":20167,"concepts":20168},[],[],{"space":20170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20172,"publishedVersion":395,"revision":62,"contentType":20174,"locale":29},{"sys":20171},{"type":12,"linkType":13,"id":14},{"sys":20173},{"id":21,"type":12,"linkType":22},{"sys":20175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20177,"metaTitle":405,"metaDescription":406,"mainTitle":20178,"subtitle":424,"heroImage":20193,"ctaButton":447,"ctaLink":448},[404],{"data":20179,"content":20180,"nodeType":74},{},[20181,20187],{"data":20182,"content":20183,"nodeType":78},{},[20184],{"data":20185,"marks":20186,"value":416,"nodeType":82},{},[],{"data":20188,"content":20189,"nodeType":87},{},[20190],{"data":20191,"marks":20192,"value":423,"nodeType":82},{},[],{"metadata":20194,"sys":20197,"fields":20202},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20200,"publishedVersion":62,"revision":44,"locale":29},{"sys":20199},{"type":12,"linkType":13,"id":14},{"sys":20201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20203},{"url":439,"details":20204,"fileName":445,"contentType":446},{"size":441,"image":20205},{"width":443,"height":444},{"sys":20207,"fields":20210},{"id":20208,"createdAt":20209},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":20211,"slug":20212,"articleIntro":20211,"category":20213},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[20214],{"metadata":20215,"sys":20218,"fields":20225},{"tags":20216,"concepts":20217},[],[],{"space":20219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20221,"publishedVersion":395,"revision":62,"contentType":20223,"locale":29},{"sys":20220},{"type":12,"linkType":13,"id":14},{"sys":20222},{"id":21,"type":12,"linkType":22},{"sys":20224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20226,"metaTitle":405,"metaDescription":406,"mainTitle":20227,"subtitle":424,"heroImage":20242,"ctaButton":447,"ctaLink":448},[404],{"data":20228,"content":20229,"nodeType":74},{},[20230,20236],{"data":20231,"content":20232,"nodeType":78},{},[20233],{"data":20234,"marks":20235,"value":416,"nodeType":82},{},[],{"data":20237,"content":20238,"nodeType":87},{},[20239],{"data":20240,"marks":20241,"value":423,"nodeType":82},{},[],{"metadata":20243,"sys":20246,"fields":20251},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20249,"publishedVersion":62,"revision":44,"locale":29},{"sys":20248},{"type":12,"linkType":13,"id":14},{"sys":20250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20252},{"url":439,"details":20253,"fileName":445,"contentType":446},{"size":441,"image":20254},{"width":443,"height":444},{"sys":20256,"fields":20259},{"id":20257,"createdAt":20258},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":20260,"slug":20261,"articleIntro":-1,"category":20262},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[20263],{"metadata":20264,"sys":20267,"fields":20274},{"tags":20265,"concepts":20266},[],[],{"space":20268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20270,"publishedVersion":395,"revision":62,"contentType":20272,"locale":29},{"sys":20269},{"type":12,"linkType":13,"id":14},{"sys":20271},{"id":21,"type":12,"linkType":22},{"sys":20273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20275,"metaTitle":405,"metaDescription":406,"mainTitle":20276,"subtitle":424,"heroImage":20291,"ctaButton":447,"ctaLink":448},[404],{"data":20277,"content":20278,"nodeType":74},{},[20279,20285],{"data":20280,"content":20281,"nodeType":78},{},[20282],{"data":20283,"marks":20284,"value":416,"nodeType":82},{},[],{"data":20286,"content":20287,"nodeType":87},{},[20288],{"data":20289,"marks":20290,"value":423,"nodeType":82},{},[],{"metadata":20292,"sys":20295,"fields":20300},{"tags":20293,"concepts":20294},[],[],{"space":20296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20298,"publishedVersion":62,"revision":44,"locale":29},{"sys":20297},{"type":12,"linkType":13,"id":14},{"sys":20299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20301},{"url":439,"details":20302,"fileName":445,"contentType":446},{"size":441,"image":20303},{"width":443,"height":444},{"sys":20305,"fields":20308},{"id":20306,"createdAt":20307},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":20309,"slug":20310,"articleIntro":20309,"category":20311},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[20312],{"metadata":20313,"sys":20316,"fields":20323},{"tags":20314,"concepts":20315},[],[],{"space":20317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20319,"publishedVersion":395,"revision":62,"contentType":20321,"locale":29},{"sys":20318},{"type":12,"linkType":13,"id":14},{"sys":20320},{"id":21,"type":12,"linkType":22},{"sys":20322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20324,"metaTitle":405,"metaDescription":406,"mainTitle":20325,"subtitle":424,"heroImage":20340,"ctaButton":447,"ctaLink":448},[404],{"data":20326,"content":20327,"nodeType":74},{},[20328,20334],{"data":20329,"content":20330,"nodeType":78},{},[20331],{"data":20332,"marks":20333,"value":416,"nodeType":82},{},[],{"data":20335,"content":20336,"nodeType":87},{},[20337],{"data":20338,"marks":20339,"value":423,"nodeType":82},{},[],{"metadata":20341,"sys":20344,"fields":20349},{"tags":20342,"concepts":20343},[],[],{"space":20345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20347,"publishedVersion":62,"revision":44,"locale":29},{"sys":20346},{"type":12,"linkType":13,"id":14},{"sys":20348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20350},{"url":439,"details":20351,"fileName":445,"contentType":446},{"size":441,"image":20352},{"width":443,"height":444},{"sys":20354,"fields":20357},{"id":20355,"createdAt":20356},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":20358,"slug":20359,"articleIntro":20358,"category":20360},"2751 - Dépôts","compte-2751-depots",[20361],{"metadata":20362,"sys":20365,"fields":20372},{"tags":20363,"concepts":20364},[],[],{"space":20366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20368,"publishedVersion":395,"revision":62,"contentType":20370,"locale":29},{"sys":20367},{"type":12,"linkType":13,"id":14},{"sys":20369},{"id":21,"type":12,"linkType":22},{"sys":20371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20373,"metaTitle":405,"metaDescription":406,"mainTitle":20374,"subtitle":424,"heroImage":20389,"ctaButton":447,"ctaLink":448},[404],{"data":20375,"content":20376,"nodeType":74},{},[20377,20383],{"data":20378,"content":20379,"nodeType":78},{},[20380],{"data":20381,"marks":20382,"value":416,"nodeType":82},{},[],{"data":20384,"content":20385,"nodeType":87},{},[20386],{"data":20387,"marks":20388,"value":423,"nodeType":82},{},[],{"metadata":20390,"sys":20393,"fields":20398},{"tags":20391,"concepts":20392},[],[],{"space":20394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20396,"publishedVersion":62,"revision":44,"locale":29},{"sys":20395},{"type":12,"linkType":13,"id":14},{"sys":20397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20399},{"url":439,"details":20400,"fileName":445,"contentType":446},{"size":441,"image":20401},{"width":443,"height":444},{"sys":20403,"fields":20406},{"id":20404,"createdAt":20405},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":20407,"slug":20408,"articleIntro":20407,"category":20409},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[20410],{"metadata":20411,"sys":20414,"fields":20421},{"tags":20412,"concepts":20413},[],[],{"space":20415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20417,"publishedVersion":395,"revision":62,"contentType":20419,"locale":29},{"sys":20416},{"type":12,"linkType":13,"id":14},{"sys":20418},{"id":21,"type":12,"linkType":22},{"sys":20420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20422,"metaTitle":405,"metaDescription":406,"mainTitle":20423,"subtitle":424,"heroImage":20438,"ctaButton":447,"ctaLink":448},[404],{"data":20424,"content":20425,"nodeType":74},{},[20426,20432],{"data":20427,"content":20428,"nodeType":78},{},[20429],{"data":20430,"marks":20431,"value":416,"nodeType":82},{},[],{"data":20433,"content":20434,"nodeType":87},{},[20435],{"data":20436,"marks":20437,"value":423,"nodeType":82},{},[],{"metadata":20439,"sys":20442,"fields":20447},{"tags":20440,"concepts":20441},[],[],{"space":20443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20445,"publishedVersion":62,"revision":44,"locale":29},{"sys":20444},{"type":12,"linkType":13,"id":14},{"sys":20446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20448},{"url":439,"details":20449,"fileName":445,"contentType":446},{"size":441,"image":20450},{"width":443,"height":444},{"sys":20452,"fields":20455},{"id":20453,"createdAt":20454},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":20456,"slug":20457,"articleIntro":20456,"category":20458},"Compte 502 - Actions propres","compte-502-actions-propres",[20459],{"metadata":20460,"sys":20463,"fields":20470},{"tags":20461,"concepts":20462},[],[],{"space":20464,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20466,"publishedVersion":395,"revision":62,"contentType":20468,"locale":29},{"sys":20465},{"type":12,"linkType":13,"id":14},{"sys":20467},{"id":21,"type":12,"linkType":22},{"sys":20469},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20471,"metaTitle":405,"metaDescription":406,"mainTitle":20472,"subtitle":424,"heroImage":20487,"ctaButton":447,"ctaLink":448},[404],{"data":20473,"content":20474,"nodeType":74},{},[20475,20481],{"data":20476,"content":20477,"nodeType":78},{},[20478],{"data":20479,"marks":20480,"value":416,"nodeType":82},{},[],{"data":20482,"content":20483,"nodeType":87},{},[20484],{"data":20485,"marks":20486,"value":423,"nodeType":82},{},[],{"metadata":20488,"sys":20491,"fields":20496},{"tags":20489,"concepts":20490},[],[],{"space":20492,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20494,"publishedVersion":62,"revision":44,"locale":29},{"sys":20493},{"type":12,"linkType":13,"id":14},{"sys":20495},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20497},{"url":439,"details":20498,"fileName":445,"contentType":446},{"size":441,"image":20499},{"width":443,"height":444},{"sys":20501,"fields":20504},{"id":20502,"createdAt":20503},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":20505,"slug":20506,"articleIntro":20505,"category":20507},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[20508],{"metadata":20509,"sys":20512,"fields":20519},{"tags":20510,"concepts":20511},[],[],{"space":20513,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20515,"publishedVersion":395,"revision":62,"contentType":20517,"locale":29},{"sys":20514},{"type":12,"linkType":13,"id":14},{"sys":20516},{"id":21,"type":12,"linkType":22},{"sys":20518},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20520,"metaTitle":405,"metaDescription":406,"mainTitle":20521,"subtitle":424,"heroImage":20536,"ctaButton":447,"ctaLink":448},[404],{"data":20522,"content":20523,"nodeType":74},{},[20524,20530],{"data":20525,"content":20526,"nodeType":78},{},[20527],{"data":20528,"marks":20529,"value":416,"nodeType":82},{},[],{"data":20531,"content":20532,"nodeType":87},{},[20533],{"data":20534,"marks":20535,"value":423,"nodeType":82},{},[],{"metadata":20537,"sys":20540,"fields":20545},{"tags":20538,"concepts":20539},[],[],{"space":20541,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20543,"publishedVersion":62,"revision":44,"locale":29},{"sys":20542},{"type":12,"linkType":13,"id":14},{"sys":20544},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20546},{"url":439,"details":20547,"fileName":445,"contentType":446},{"size":441,"image":20548},{"width":443,"height":444},{"sys":20550,"fields":20553},{"id":20551,"createdAt":20552},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":20554,"slug":20555,"articleIntro":20554,"category":20556},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[20557],{"metadata":20558,"sys":20561,"fields":20568},{"tags":20559,"concepts":20560},[],[],{"space":20562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20564,"publishedVersion":395,"revision":62,"contentType":20566,"locale":29},{"sys":20563},{"type":12,"linkType":13,"id":14},{"sys":20565},{"id":21,"type":12,"linkType":22},{"sys":20567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20569,"metaTitle":405,"metaDescription":406,"mainTitle":20570,"subtitle":424,"heroImage":20585,"ctaButton":447,"ctaLink":448},[404],{"data":20571,"content":20572,"nodeType":74},{},[20573,20579],{"data":20574,"content":20575,"nodeType":78},{},[20576],{"data":20577,"marks":20578,"value":416,"nodeType":82},{},[],{"data":20580,"content":20581,"nodeType":87},{},[20582],{"data":20583,"marks":20584,"value":423,"nodeType":82},{},[],{"metadata":20586,"sys":20589,"fields":20594},{"tags":20587,"concepts":20588},[],[],{"space":20590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20592,"publishedVersion":62,"revision":44,"locale":29},{"sys":20591},{"type":12,"linkType":13,"id":14},{"sys":20593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20595},{"url":439,"details":20596,"fileName":445,"contentType":446},{"size":441,"image":20597},{"width":443,"height":444},{"sys":20599,"fields":20602},{"id":20600,"createdAt":20601},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":20603,"slug":20604,"articleIntro":20603,"category":20605},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[20606],{"metadata":20607,"sys":20610,"fields":20617},{"tags":20608,"concepts":20609},[],[],{"space":20611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20613,"publishedVersion":395,"revision":62,"contentType":20615,"locale":29},{"sys":20612},{"type":12,"linkType":13,"id":14},{"sys":20614},{"id":21,"type":12,"linkType":22},{"sys":20616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20618,"metaTitle":405,"metaDescription":406,"mainTitle":20619,"subtitle":424,"heroImage":20634,"ctaButton":447,"ctaLink":448},[404],{"data":20620,"content":20621,"nodeType":74},{},[20622,20628],{"data":20623,"content":20624,"nodeType":78},{},[20625],{"data":20626,"marks":20627,"value":416,"nodeType":82},{},[],{"data":20629,"content":20630,"nodeType":87},{},[20631],{"data":20632,"marks":20633,"value":423,"nodeType":82},{},[],{"metadata":20635,"sys":20638,"fields":20643},{"tags":20636,"concepts":20637},[],[],{"space":20639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20641,"publishedVersion":62,"revision":44,"locale":29},{"sys":20640},{"type":12,"linkType":13,"id":14},{"sys":20642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20644},{"url":439,"details":20645,"fileName":445,"contentType":446},{"size":441,"image":20646},{"width":443,"height":444},{"sys":20648,"fields":20651},{"id":20649,"createdAt":20650},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":20652,"slug":20653,"articleIntro":20654,"category":20655},"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.",[20656],{"metadata":20657,"sys":20660,"fields":20667},{"tags":20658,"concepts":20659},[],[],{"space":20661,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20663,"publishedVersion":395,"revision":62,"contentType":20665,"locale":29},{"sys":20662},{"type":12,"linkType":13,"id":14},{"sys":20664},{"id":21,"type":12,"linkType":22},{"sys":20666},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20668,"metaTitle":405,"metaDescription":406,"mainTitle":20669,"subtitle":424,"heroImage":20684,"ctaButton":447,"ctaLink":448},[404],{"data":20670,"content":20671,"nodeType":74},{},[20672,20678],{"data":20673,"content":20674,"nodeType":78},{},[20675],{"data":20676,"marks":20677,"value":416,"nodeType":82},{},[],{"data":20679,"content":20680,"nodeType":87},{},[20681],{"data":20682,"marks":20683,"value":423,"nodeType":82},{},[],{"metadata":20685,"sys":20688,"fields":20693},{"tags":20686,"concepts":20687},[],[],{"space":20689,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20691,"publishedVersion":62,"revision":44,"locale":29},{"sys":20690},{"type":12,"linkType":13,"id":14},{"sys":20692},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20694},{"url":439,"details":20695,"fileName":445,"contentType":446},{"size":441,"image":20696},{"width":443,"height":444},{"sys":20698,"fields":20701},{"id":20699,"createdAt":20700},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":20702,"slug":20703,"articleIntro":20702,"category":20704},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[20705],{"metadata":20706,"sys":20709,"fields":20716},{"tags":20707,"concepts":20708},[],[],{"space":20710,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20712,"publishedVersion":395,"revision":62,"contentType":20714,"locale":29},{"sys":20711},{"type":12,"linkType":13,"id":14},{"sys":20713},{"id":21,"type":12,"linkType":22},{"sys":20715},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20717,"metaTitle":405,"metaDescription":406,"mainTitle":20718,"subtitle":424,"heroImage":20733,"ctaButton":447,"ctaLink":448},[404],{"data":20719,"content":20720,"nodeType":74},{},[20721,20727],{"data":20722,"content":20723,"nodeType":78},{},[20724],{"data":20725,"marks":20726,"value":416,"nodeType":82},{},[],{"data":20728,"content":20729,"nodeType":87},{},[20730],{"data":20731,"marks":20732,"value":423,"nodeType":82},{},[],{"metadata":20734,"sys":20737,"fields":20742},{"tags":20735,"concepts":20736},[],[],{"space":20738,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20740,"publishedVersion":62,"revision":44,"locale":29},{"sys":20739},{"type":12,"linkType":13,"id":14},{"sys":20741},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20743},{"url":439,"details":20744,"fileName":445,"contentType":446},{"size":441,"image":20745},{"width":443,"height":444},{"sys":20747,"fields":20750},{"id":20748,"createdAt":20749},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":20751,"slug":20752,"articleIntro":20751,"category":20753},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[20754],{"metadata":20755,"sys":20758,"fields":20765},{"tags":20756,"concepts":20757},[],[],{"space":20759,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20761,"publishedVersion":395,"revision":62,"contentType":20763,"locale":29},{"sys":20760},{"type":12,"linkType":13,"id":14},{"sys":20762},{"id":21,"type":12,"linkType":22},{"sys":20764},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20766,"metaTitle":405,"metaDescription":406,"mainTitle":20767,"subtitle":424,"heroImage":20782,"ctaButton":447,"ctaLink":448},[404],{"data":20768,"content":20769,"nodeType":74},{},[20770,20776],{"data":20771,"content":20772,"nodeType":78},{},[20773],{"data":20774,"marks":20775,"value":416,"nodeType":82},{},[],{"data":20777,"content":20778,"nodeType":87},{},[20779],{"data":20780,"marks":20781,"value":423,"nodeType":82},{},[],{"metadata":20783,"sys":20786,"fields":20791},{"tags":20784,"concepts":20785},[],[],{"space":20787,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20789,"publishedVersion":62,"revision":44,"locale":29},{"sys":20788},{"type":12,"linkType":13,"id":14},{"sys":20790},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20792},{"url":439,"details":20793,"fileName":445,"contentType":446},{"size":441,"image":20794},{"width":443,"height":444},{"sys":20796,"fields":20799},{"id":20797,"createdAt":20798},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":20800,"slug":20801,"articleIntro":20800,"category":20802},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[20803],{"metadata":20804,"sys":20807,"fields":20814},{"tags":20805,"concepts":20806},[],[],{"space":20808,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20810,"publishedVersion":395,"revision":62,"contentType":20812,"locale":29},{"sys":20809},{"type":12,"linkType":13,"id":14},{"sys":20811},{"id":21,"type":12,"linkType":22},{"sys":20813},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20815,"metaTitle":405,"metaDescription":406,"mainTitle":20816,"subtitle":424,"heroImage":20831,"ctaButton":447,"ctaLink":448},[404],{"data":20817,"content":20818,"nodeType":74},{},[20819,20825],{"data":20820,"content":20821,"nodeType":78},{},[20822],{"data":20823,"marks":20824,"value":416,"nodeType":82},{},[],{"data":20826,"content":20827,"nodeType":87},{},[20828],{"data":20829,"marks":20830,"value":423,"nodeType":82},{},[],{"metadata":20832,"sys":20835,"fields":20840},{"tags":20833,"concepts":20834},[],[],{"space":20836,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20838,"publishedVersion":62,"revision":44,"locale":29},{"sys":20837},{"type":12,"linkType":13,"id":14},{"sys":20839},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20841},{"url":439,"details":20842,"fileName":445,"contentType":446},{"size":441,"image":20843},{"width":443,"height":444},{"sys":20845,"fields":20848},{"id":20846,"createdAt":20847},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":20849,"slug":20850,"articleIntro":20849,"category":20851},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[20852],{"metadata":20853,"sys":20856,"fields":20863},{"tags":20854,"concepts":20855},[],[],{"space":20857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20859,"publishedVersion":395,"revision":62,"contentType":20861,"locale":29},{"sys":20858},{"type":12,"linkType":13,"id":14},{"sys":20860},{"id":21,"type":12,"linkType":22},{"sys":20862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20864,"metaTitle":405,"metaDescription":406,"mainTitle":20865,"subtitle":424,"heroImage":20880,"ctaButton":447,"ctaLink":448},[404],{"data":20866,"content":20867,"nodeType":74},{},[20868,20874],{"data":20869,"content":20870,"nodeType":78},{},[20871],{"data":20872,"marks":20873,"value":416,"nodeType":82},{},[],{"data":20875,"content":20876,"nodeType":87},{},[20877],{"data":20878,"marks":20879,"value":423,"nodeType":82},{},[],{"metadata":20881,"sys":20884,"fields":20889},{"tags":20882,"concepts":20883},[],[],{"space":20885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20887,"publishedVersion":62,"revision":44,"locale":29},{"sys":20886},{"type":12,"linkType":13,"id":14},{"sys":20888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20890},{"url":439,"details":20891,"fileName":445,"contentType":446},{"size":441,"image":20892},{"width":443,"height":444},{"sys":20894,"fields":20897},{"id":20895,"createdAt":20896},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":20898,"slug":20899,"articleIntro":20898,"category":20900},"68174 - Créances","compte-68174-creances",[20901],{"metadata":20902,"sys":20905,"fields":20912},{"tags":20903,"concepts":20904},[],[],{"space":20906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20908,"publishedVersion":395,"revision":62,"contentType":20910,"locale":29},{"sys":20907},{"type":12,"linkType":13,"id":14},{"sys":20909},{"id":21,"type":12,"linkType":22},{"sys":20911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20913,"metaTitle":405,"metaDescription":406,"mainTitle":20914,"subtitle":424,"heroImage":20929,"ctaButton":447,"ctaLink":448},[404],{"data":20915,"content":20916,"nodeType":74},{},[20917,20923],{"data":20918,"content":20919,"nodeType":78},{},[20920],{"data":20921,"marks":20922,"value":416,"nodeType":82},{},[],{"data":20924,"content":20925,"nodeType":87},{},[20926],{"data":20927,"marks":20928,"value":423,"nodeType":82},{},[],{"metadata":20930,"sys":20933,"fields":20938},{"tags":20931,"concepts":20932},[],[],{"space":20934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20936,"publishedVersion":62,"revision":44,"locale":29},{"sys":20935},{"type":12,"linkType":13,"id":14},{"sys":20937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20939},{"url":439,"details":20940,"fileName":445,"contentType":446},{"size":441,"image":20941},{"width":443,"height":444},{"sys":20943,"fields":20946},{"id":20944,"createdAt":20945},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":20947,"slug":20948,"articleIntro":20947,"category":20949},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[20950],{"metadata":20951,"sys":20954,"fields":20961},{"tags":20952,"concepts":20953},[],[],{"space":20955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20957,"publishedVersion":395,"revision":62,"contentType":20959,"locale":29},{"sys":20956},{"type":12,"linkType":13,"id":14},{"sys":20958},{"id":21,"type":12,"linkType":22},{"sys":20960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20962,"metaTitle":405,"metaDescription":406,"mainTitle":20963,"subtitle":424,"heroImage":20978,"ctaButton":447,"ctaLink":448},[404],{"data":20964,"content":20965,"nodeType":74},{},[20966,20972],{"data":20967,"content":20968,"nodeType":78},{},[20969],{"data":20970,"marks":20971,"value":416,"nodeType":82},{},[],{"data":20973,"content":20974,"nodeType":87},{},[20975],{"data":20976,"marks":20977,"value":423,"nodeType":82},{},[],{"metadata":20979,"sys":20982,"fields":20987},{"tags":20980,"concepts":20981},[],[],{"space":20983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20985,"publishedVersion":62,"revision":44,"locale":29},{"sys":20984},{"type":12,"linkType":13,"id":14},{"sys":20986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20988},{"url":439,"details":20989,"fileName":445,"contentType":446},{"size":441,"image":20990},{"width":443,"height":444},{"sys":20992,"fields":20995},{"id":20993,"createdAt":20994},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":20996,"slug":20997,"articleIntro":20996,"category":20998},"331 - Produits en cours","compte-331-produits-en-cours",[20999],{"metadata":21000,"sys":21003,"fields":21010},{"tags":21001,"concepts":21002},[],[],{"space":21004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21006,"publishedVersion":395,"revision":62,"contentType":21008,"locale":29},{"sys":21005},{"type":12,"linkType":13,"id":14},{"sys":21007},{"id":21,"type":12,"linkType":22},{"sys":21009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21011,"metaTitle":405,"metaDescription":406,"mainTitle":21012,"subtitle":424,"heroImage":21027,"ctaButton":447,"ctaLink":448},[404],{"data":21013,"content":21014,"nodeType":74},{},[21015,21021],{"data":21016,"content":21017,"nodeType":78},{},[21018],{"data":21019,"marks":21020,"value":416,"nodeType":82},{},[],{"data":21022,"content":21023,"nodeType":87},{},[21024],{"data":21025,"marks":21026,"value":423,"nodeType":82},{},[],{"metadata":21028,"sys":21031,"fields":21036},{"tags":21029,"concepts":21030},[],[],{"space":21032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21034,"publishedVersion":62,"revision":44,"locale":29},{"sys":21033},{"type":12,"linkType":13,"id":14},{"sys":21035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21037},{"url":439,"details":21038,"fileName":445,"contentType":446},{"size":441,"image":21039},{"width":443,"height":444},{"sys":21041,"fields":21044},{"id":21042,"createdAt":21043},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":21045,"slug":21046,"articleIntro":21045,"category":21047},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[21048],{"metadata":21049,"sys":21052,"fields":21059},{"tags":21050,"concepts":21051},[],[],{"space":21053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21055,"publishedVersion":395,"revision":62,"contentType":21057,"locale":29},{"sys":21054},{"type":12,"linkType":13,"id":14},{"sys":21056},{"id":21,"type":12,"linkType":22},{"sys":21058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21060,"metaTitle":405,"metaDescription":406,"mainTitle":21061,"subtitle":424,"heroImage":21076,"ctaButton":447,"ctaLink":448},[404],{"data":21062,"content":21063,"nodeType":74},{},[21064,21070],{"data":21065,"content":21066,"nodeType":78},{},[21067],{"data":21068,"marks":21069,"value":416,"nodeType":82},{},[],{"data":21071,"content":21072,"nodeType":87},{},[21073],{"data":21074,"marks":21075,"value":423,"nodeType":82},{},[],{"metadata":21077,"sys":21080,"fields":21085},{"tags":21078,"concepts":21079},[],[],{"space":21081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21083,"publishedVersion":62,"revision":44,"locale":29},{"sys":21082},{"type":12,"linkType":13,"id":14},{"sys":21084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21086},{"url":439,"details":21087,"fileName":445,"contentType":446},{"size":441,"image":21088},{"width":443,"height":444},{"sys":21090,"fields":21093},{"id":21091,"createdAt":21092},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":21094,"slug":21095,"articleIntro":21094,"category":21096},"Compte 6156 - Maintenance","compte-6156-maintenance",[21097],{"metadata":21098,"sys":21101,"fields":21108},{"tags":21099,"concepts":21100},[],[],{"space":21102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21104,"publishedVersion":395,"revision":62,"contentType":21106,"locale":29},{"sys":21103},{"type":12,"linkType":13,"id":14},{"sys":21105},{"id":21,"type":12,"linkType":22},{"sys":21107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21109,"metaTitle":405,"metaDescription":406,"mainTitle":21110,"subtitle":424,"heroImage":21125,"ctaButton":447,"ctaLink":448},[404],{"data":21111,"content":21112,"nodeType":74},{},[21113,21119],{"data":21114,"content":21115,"nodeType":78},{},[21116],{"data":21117,"marks":21118,"value":416,"nodeType":82},{},[],{"data":21120,"content":21121,"nodeType":87},{},[21122],{"data":21123,"marks":21124,"value":423,"nodeType":82},{},[],{"metadata":21126,"sys":21129,"fields":21134},{"tags":21127,"concepts":21128},[],[],{"space":21130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21132,"publishedVersion":62,"revision":44,"locale":29},{"sys":21131},{"type":12,"linkType":13,"id":14},{"sys":21133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21135},{"url":439,"details":21136,"fileName":445,"contentType":446},{"size":441,"image":21137},{"width":443,"height":444},{"sys":21139,"fields":21142},{"id":21140,"createdAt":21141},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":21143,"slug":21144,"articleIntro":21143,"category":21145},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[21146],{"metadata":21147,"sys":21150,"fields":21157},{"tags":21148,"concepts":21149},[],[],{"space":21151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21153,"publishedVersion":395,"revision":62,"contentType":21155,"locale":29},{"sys":21152},{"type":12,"linkType":13,"id":14},{"sys":21154},{"id":21,"type":12,"linkType":22},{"sys":21156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21158,"metaTitle":405,"metaDescription":406,"mainTitle":21159,"subtitle":424,"heroImage":21174,"ctaButton":447,"ctaLink":448},[404],{"data":21160,"content":21161,"nodeType":74},{},[21162,21168],{"data":21163,"content":21164,"nodeType":78},{},[21165],{"data":21166,"marks":21167,"value":416,"nodeType":82},{},[],{"data":21169,"content":21170,"nodeType":87},{},[21171],{"data":21172,"marks":21173,"value":423,"nodeType":82},{},[],{"metadata":21175,"sys":21178,"fields":21183},{"tags":21176,"concepts":21177},[],[],{"space":21179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21181,"publishedVersion":62,"revision":44,"locale":29},{"sys":21180},{"type":12,"linkType":13,"id":14},{"sys":21182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21184},{"url":439,"details":21185,"fileName":445,"contentType":446},{"size":441,"image":21186},{"width":443,"height":444},{"sys":21188,"fields":21191},{"id":21189,"createdAt":21190},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":21192,"slug":21193,"articleIntro":21192,"category":21194},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[21195],{"metadata":21196,"sys":21199,"fields":21206},{"tags":21197,"concepts":21198},[],[],{"space":21200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21202,"publishedVersion":395,"revision":62,"contentType":21204,"locale":29},{"sys":21201},{"type":12,"linkType":13,"id":14},{"sys":21203},{"id":21,"type":12,"linkType":22},{"sys":21205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21207,"metaTitle":405,"metaDescription":406,"mainTitle":21208,"subtitle":424,"heroImage":21223,"ctaButton":447,"ctaLink":448},[404],{"data":21209,"content":21210,"nodeType":74},{},[21211,21217],{"data":21212,"content":21213,"nodeType":78},{},[21214],{"data":21215,"marks":21216,"value":416,"nodeType":82},{},[],{"data":21218,"content":21219,"nodeType":87},{},[21220],{"data":21221,"marks":21222,"value":423,"nodeType":82},{},[],{"metadata":21224,"sys":21227,"fields":21232},{"tags":21225,"concepts":21226},[],[],{"space":21228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21230,"publishedVersion":62,"revision":44,"locale":29},{"sys":21229},{"type":12,"linkType":13,"id":14},{"sys":21231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21233},{"url":439,"details":21234,"fileName":445,"contentType":446},{"size":441,"image":21235},{"width":443,"height":444},{"sys":21237,"fields":21240},{"id":21238,"createdAt":21239},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":21241,"slug":21242,"articleIntro":21241,"category":21243},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[21244],{"metadata":21245,"sys":21248,"fields":21255},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21251,"publishedVersion":395,"revision":62,"contentType":21253,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"sys":21254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21256,"metaTitle":405,"metaDescription":406,"mainTitle":21257,"subtitle":424,"heroImage":21272,"ctaButton":447,"ctaLink":448},[404],{"data":21258,"content":21259,"nodeType":74},{},[21260,21266],{"data":21261,"content":21262,"nodeType":78},{},[21263],{"data":21264,"marks":21265,"value":416,"nodeType":82},{},[],{"data":21267,"content":21268,"nodeType":87},{},[21269],{"data":21270,"marks":21271,"value":423,"nodeType":82},{},[],{"metadata":21273,"sys":21276,"fields":21281},{"tags":21274,"concepts":21275},[],[],{"space":21277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21279,"publishedVersion":62,"revision":44,"locale":29},{"sys":21278},{"type":12,"linkType":13,"id":14},{"sys":21280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21282},{"url":439,"details":21283,"fileName":445,"contentType":446},{"size":441,"image":21284},{"width":443,"height":444},{"sys":21286,"fields":21289},{"id":21287,"createdAt":21288},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":21290,"slug":21291,"articleIntro":21290,"category":21292},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[21293],{"metadata":21294,"sys":21297,"fields":21304},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21300,"publishedVersion":395,"revision":62,"contentType":21302,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"sys":21303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21305,"metaTitle":405,"metaDescription":406,"mainTitle":21306,"subtitle":424,"heroImage":21321,"ctaButton":447,"ctaLink":448},[404],{"data":21307,"content":21308,"nodeType":74},{},[21309,21315],{"data":21310,"content":21311,"nodeType":78},{},[21312],{"data":21313,"marks":21314,"value":416,"nodeType":82},{},[],{"data":21316,"content":21317,"nodeType":87},{},[21318],{"data":21319,"marks":21320,"value":423,"nodeType":82},{},[],{"metadata":21322,"sys":21325,"fields":21330},{"tags":21323,"concepts":21324},[],[],{"space":21326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21328,"publishedVersion":62,"revision":44,"locale":29},{"sys":21327},{"type":12,"linkType":13,"id":14},{"sys":21329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21331},{"url":439,"details":21332,"fileName":445,"contentType":446},{"size":441,"image":21333},{"width":443,"height":444},{"sys":21335,"fields":21338},{"id":21336,"createdAt":21337},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":21339,"slug":21340,"articleIntro":21339,"category":21341},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[21342],{"metadata":21343,"sys":21346,"fields":21353},{"tags":21344,"concepts":21345},[],[],{"space":21347,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21349,"publishedVersion":395,"revision":62,"contentType":21351,"locale":29},{"sys":21348},{"type":12,"linkType":13,"id":14},{"sys":21350},{"id":21,"type":12,"linkType":22},{"sys":21352},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21354,"metaTitle":405,"metaDescription":406,"mainTitle":21355,"subtitle":424,"heroImage":21370,"ctaButton":447,"ctaLink":448},[404],{"data":21356,"content":21357,"nodeType":74},{},[21358,21364],{"data":21359,"content":21360,"nodeType":78},{},[21361],{"data":21362,"marks":21363,"value":416,"nodeType":82},{},[],{"data":21365,"content":21366,"nodeType":87},{},[21367],{"data":21368,"marks":21369,"value":423,"nodeType":82},{},[],{"metadata":21371,"sys":21374,"fields":21379},{"tags":21372,"concepts":21373},[],[],{"space":21375,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21377,"publishedVersion":62,"revision":44,"locale":29},{"sys":21376},{"type":12,"linkType":13,"id":14},{"sys":21378},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21380},{"url":439,"details":21381,"fileName":445,"contentType":446},{"size":441,"image":21382},{"width":443,"height":444},{"sys":21384,"fields":21387},{"id":21385,"createdAt":21386},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21388,"slug":21389,"articleIntro":21388,"category":21390},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21391],{"metadata":21392,"sys":21395,"fields":21402},{"tags":21393,"concepts":21394},[],[],{"space":21396,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21398,"publishedVersion":395,"revision":62,"contentType":21400,"locale":29},{"sys":21397},{"type":12,"linkType":13,"id":14},{"sys":21399},{"id":21,"type":12,"linkType":22},{"sys":21401},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21403,"metaTitle":405,"metaDescription":406,"mainTitle":21404,"subtitle":424,"heroImage":21419,"ctaButton":447,"ctaLink":448},[404],{"data":21405,"content":21406,"nodeType":74},{},[21407,21413],{"data":21408,"content":21409,"nodeType":78},{},[21410],{"data":21411,"marks":21412,"value":416,"nodeType":82},{},[],{"data":21414,"content":21415,"nodeType":87},{},[21416],{"data":21417,"marks":21418,"value":423,"nodeType":82},{},[],{"metadata":21420,"sys":21423,"fields":21428},{"tags":21421,"concepts":21422},[],[],{"space":21424,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21426,"publishedVersion":62,"revision":44,"locale":29},{"sys":21425},{"type":12,"linkType":13,"id":14},{"sys":21427},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21429},{"url":439,"details":21430,"fileName":445,"contentType":446},{"size":441,"image":21431},{"width":443,"height":444},{"sys":21433,"fields":21436},{"id":21434,"createdAt":21435},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":21437,"slug":21438,"articleIntro":-1,"category":21439},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[21440],{"metadata":21441,"sys":21444,"fields":21451},{"tags":21442,"concepts":21443},[],[],{"space":21445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21447,"publishedVersion":395,"revision":62,"contentType":21449,"locale":29},{"sys":21446},{"type":12,"linkType":13,"id":14},{"sys":21448},{"id":21,"type":12,"linkType":22},{"sys":21450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21452,"metaTitle":405,"metaDescription":406,"mainTitle":21453,"subtitle":424,"heroImage":21468,"ctaButton":447,"ctaLink":448},[404],{"data":21454,"content":21455,"nodeType":74},{},[21456,21462],{"data":21457,"content":21458,"nodeType":78},{},[21459],{"data":21460,"marks":21461,"value":416,"nodeType":82},{},[],{"data":21463,"content":21464,"nodeType":87},{},[21465],{"data":21466,"marks":21467,"value":423,"nodeType":82},{},[],{"metadata":21469,"sys":21472,"fields":21477},{"tags":21470,"concepts":21471},[],[],{"space":21473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21475,"publishedVersion":62,"revision":44,"locale":29},{"sys":21474},{"type":12,"linkType":13,"id":14},{"sys":21476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21478},{"url":439,"details":21479,"fileName":445,"contentType":446},{"size":441,"image":21480},{"width":443,"height":444},{"sys":21482,"fields":21485},{"id":21483,"createdAt":21484},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":21486,"slug":21487,"articleIntro":-1,"category":21488},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[21489],{"metadata":21490,"sys":21493,"fields":21500},{"tags":21491,"concepts":21492},[],[],{"space":21494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21496,"publishedVersion":395,"revision":62,"contentType":21498,"locale":29},{"sys":21495},{"type":12,"linkType":13,"id":14},{"sys":21497},{"id":21,"type":12,"linkType":22},{"sys":21499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21501,"metaTitle":405,"metaDescription":406,"mainTitle":21502,"subtitle":424,"heroImage":21517,"ctaButton":447,"ctaLink":448},[404],{"data":21503,"content":21504,"nodeType":74},{},[21505,21511],{"data":21506,"content":21507,"nodeType":78},{},[21508],{"data":21509,"marks":21510,"value":416,"nodeType":82},{},[],{"data":21512,"content":21513,"nodeType":87},{},[21514],{"data":21515,"marks":21516,"value":423,"nodeType":82},{},[],{"metadata":21518,"sys":21521,"fields":21526},{"tags":21519,"concepts":21520},[],[],{"space":21522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21524,"publishedVersion":62,"revision":44,"locale":29},{"sys":21523},{"type":12,"linkType":13,"id":14},{"sys":21525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21527},{"url":439,"details":21528,"fileName":445,"contentType":446},{"size":441,"image":21529},{"width":443,"height":444},{"sys":21531,"fields":21534},{"id":21532,"createdAt":21533},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":21535,"slug":21536,"articleIntro":21535,"category":21537},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[21538],{"metadata":21539,"sys":21542,"fields":21549},{"tags":21540,"concepts":21541},[],[],{"space":21543,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21545,"publishedVersion":395,"revision":62,"contentType":21547,"locale":29},{"sys":21544},{"type":12,"linkType":13,"id":14},{"sys":21546},{"id":21,"type":12,"linkType":22},{"sys":21548},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21550,"metaTitle":405,"metaDescription":406,"mainTitle":21551,"subtitle":424,"heroImage":21566,"ctaButton":447,"ctaLink":448},[404],{"data":21552,"content":21553,"nodeType":74},{},[21554,21560],{"data":21555,"content":21556,"nodeType":78},{},[21557],{"data":21558,"marks":21559,"value":416,"nodeType":82},{},[],{"data":21561,"content":21562,"nodeType":87},{},[21563],{"data":21564,"marks":21565,"value":423,"nodeType":82},{},[],{"metadata":21567,"sys":21570,"fields":21575},{"tags":21568,"concepts":21569},[],[],{"space":21571,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21573,"publishedVersion":62,"revision":44,"locale":29},{"sys":21572},{"type":12,"linkType":13,"id":14},{"sys":21574},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21576},{"url":439,"details":21577,"fileName":445,"contentType":446},{"size":441,"image":21578},{"width":443,"height":444},{"sys":21580,"fields":21583},{"id":21581,"createdAt":21582},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":21584,"slug":21585,"articleIntro":21584,"category":21586},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[21587],{"metadata":21588,"sys":21591,"fields":21598},{"tags":21589,"concepts":21590},[],[],{"space":21592,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21594,"publishedVersion":395,"revision":62,"contentType":21596,"locale":29},{"sys":21593},{"type":12,"linkType":13,"id":14},{"sys":21595},{"id":21,"type":12,"linkType":22},{"sys":21597},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21599,"metaTitle":405,"metaDescription":406,"mainTitle":21600,"subtitle":424,"heroImage":21615,"ctaButton":447,"ctaLink":448},[404],{"data":21601,"content":21602,"nodeType":74},{},[21603,21609],{"data":21604,"content":21605,"nodeType":78},{},[21606],{"data":21607,"marks":21608,"value":416,"nodeType":82},{},[],{"data":21610,"content":21611,"nodeType":87},{},[21612],{"data":21613,"marks":21614,"value":423,"nodeType":82},{},[],{"metadata":21616,"sys":21619,"fields":21624},{"tags":21617,"concepts":21618},[],[],{"space":21620,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21622,"publishedVersion":62,"revision":44,"locale":29},{"sys":21621},{"type":12,"linkType":13,"id":14},{"sys":21623},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21625},{"url":439,"details":21626,"fileName":445,"contentType":446},{"size":441,"image":21627},{"width":443,"height":444},{"sys":21629,"fields":21632},{"id":21630,"createdAt":21631},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":21633,"slug":21634,"articleIntro":21633,"category":21635},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[21636],{"metadata":21637,"sys":21640,"fields":21647},{"tags":21638,"concepts":21639},[],[],{"space":21641,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21643,"publishedVersion":395,"revision":62,"contentType":21645,"locale":29},{"sys":21642},{"type":12,"linkType":13,"id":14},{"sys":21644},{"id":21,"type":12,"linkType":22},{"sys":21646},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21648,"metaTitle":405,"metaDescription":406,"mainTitle":21649,"subtitle":424,"heroImage":21664,"ctaButton":447,"ctaLink":448},[404],{"data":21650,"content":21651,"nodeType":74},{},[21652,21658],{"data":21653,"content":21654,"nodeType":78},{},[21655],{"data":21656,"marks":21657,"value":416,"nodeType":82},{},[],{"data":21659,"content":21660,"nodeType":87},{},[21661],{"data":21662,"marks":21663,"value":423,"nodeType":82},{},[],{"metadata":21665,"sys":21668,"fields":21673},{"tags":21666,"concepts":21667},[],[],{"space":21669,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21671,"publishedVersion":62,"revision":44,"locale":29},{"sys":21670},{"type":12,"linkType":13,"id":14},{"sys":21672},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21674},{"url":439,"details":21675,"fileName":445,"contentType":446},{"size":441,"image":21676},{"width":443,"height":444},{"sys":21678,"fields":21681},{"id":21679,"createdAt":21680},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":21682,"slug":21683,"articleIntro":21682,"category":21684},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[21685],{"metadata":21686,"sys":21689,"fields":21696},{"tags":21687,"concepts":21688},[],[],{"space":21690,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21692,"publishedVersion":395,"revision":62,"contentType":21694,"locale":29},{"sys":21691},{"type":12,"linkType":13,"id":14},{"sys":21693},{"id":21,"type":12,"linkType":22},{"sys":21695},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21697,"metaTitle":405,"metaDescription":406,"mainTitle":21698,"subtitle":424,"heroImage":21713,"ctaButton":447,"ctaLink":448},[404],{"data":21699,"content":21700,"nodeType":74},{},[21701,21707],{"data":21702,"content":21703,"nodeType":78},{},[21704],{"data":21705,"marks":21706,"value":416,"nodeType":82},{},[],{"data":21708,"content":21709,"nodeType":87},{},[21710],{"data":21711,"marks":21712,"value":423,"nodeType":82},{},[],{"metadata":21714,"sys":21717,"fields":21722},{"tags":21715,"concepts":21716},[],[],{"space":21718,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21720,"publishedVersion":62,"revision":44,"locale":29},{"sys":21719},{"type":12,"linkType":13,"id":14},{"sys":21721},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21723},{"url":439,"details":21724,"fileName":445,"contentType":446},{"size":441,"image":21725},{"width":443,"height":444},{"sys":21727,"fields":21730},{"id":21728,"createdAt":21729},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":21731,"slug":21732,"articleIntro":21731,"category":21733},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[21734],{"metadata":21735,"sys":21738,"fields":21745},{"tags":21736,"concepts":21737},[],[],{"space":21739,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21741,"publishedVersion":395,"revision":62,"contentType":21743,"locale":29},{"sys":21740},{"type":12,"linkType":13,"id":14},{"sys":21742},{"id":21,"type":12,"linkType":22},{"sys":21744},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21746,"metaTitle":405,"metaDescription":406,"mainTitle":21747,"subtitle":424,"heroImage":21762,"ctaButton":447,"ctaLink":448},[404],{"data":21748,"content":21749,"nodeType":74},{},[21750,21756],{"data":21751,"content":21752,"nodeType":78},{},[21753],{"data":21754,"marks":21755,"value":416,"nodeType":82},{},[],{"data":21757,"content":21758,"nodeType":87},{},[21759],{"data":21760,"marks":21761,"value":423,"nodeType":82},{},[],{"metadata":21763,"sys":21766,"fields":21771},{"tags":21764,"concepts":21765},[],[],{"space":21767,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21769,"publishedVersion":62,"revision":44,"locale":29},{"sys":21768},{"type":12,"linkType":13,"id":14},{"sys":21770},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21772},{"url":439,"details":21773,"fileName":445,"contentType":446},{"size":441,"image":21774},{"width":443,"height":444},{"sys":21776,"fields":21779},{"id":21777,"createdAt":21778},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":21780,"slug":21781,"articleIntro":-1,"category":21782},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[21783],{"metadata":21784,"sys":21787,"fields":21794},{"tags":21785,"concepts":21786},[],[],{"space":21788,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21790,"publishedVersion":395,"revision":62,"contentType":21792,"locale":29},{"sys":21789},{"type":12,"linkType":13,"id":14},{"sys":21791},{"id":21,"type":12,"linkType":22},{"sys":21793},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21795,"metaTitle":405,"metaDescription":406,"mainTitle":21796,"subtitle":424,"heroImage":21811,"ctaButton":447,"ctaLink":448},[404],{"data":21797,"content":21798,"nodeType":74},{},[21799,21805],{"data":21800,"content":21801,"nodeType":78},{},[21802],{"data":21803,"marks":21804,"value":416,"nodeType":82},{},[],{"data":21806,"content":21807,"nodeType":87},{},[21808],{"data":21809,"marks":21810,"value":423,"nodeType":82},{},[],{"metadata":21812,"sys":21815,"fields":21820},{"tags":21813,"concepts":21814},[],[],{"space":21816,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21818,"publishedVersion":62,"revision":44,"locale":29},{"sys":21817},{"type":12,"linkType":13,"id":14},{"sys":21819},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21821},{"url":439,"details":21822,"fileName":445,"contentType":446},{"size":441,"image":21823},{"width":443,"height":444},{"sys":21825,"fields":21828},{"id":21826,"createdAt":21827},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":21829,"slug":21830,"articleIntro":21829,"category":21831},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[21832],{"metadata":21833,"sys":21836,"fields":21843},{"tags":21834,"concepts":21835},[],[],{"space":21837,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21839,"publishedVersion":395,"revision":62,"contentType":21841,"locale":29},{"sys":21838},{"type":12,"linkType":13,"id":14},{"sys":21840},{"id":21,"type":12,"linkType":22},{"sys":21842},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21844,"metaTitle":405,"metaDescription":406,"mainTitle":21845,"subtitle":424,"heroImage":21860,"ctaButton":447,"ctaLink":448},[404],{"data":21846,"content":21847,"nodeType":74},{},[21848,21854],{"data":21849,"content":21850,"nodeType":78},{},[21851],{"data":21852,"marks":21853,"value":416,"nodeType":82},{},[],{"data":21855,"content":21856,"nodeType":87},{},[21857],{"data":21858,"marks":21859,"value":423,"nodeType":82},{},[],{"metadata":21861,"sys":21864,"fields":21869},{"tags":21862,"concepts":21863},[],[],{"space":21865,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21867,"publishedVersion":62,"revision":44,"locale":29},{"sys":21866},{"type":12,"linkType":13,"id":14},{"sys":21868},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21870},{"url":439,"details":21871,"fileName":445,"contentType":446},{"size":441,"image":21872},{"width":443,"height":444},{"sys":21874,"fields":21877},{"id":21875,"createdAt":21876},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":21878,"slug":21879,"articleIntro":21878,"category":21880},"613 - Locations","compte-613-locations",[21881],{"metadata":21882,"sys":21885,"fields":21892},{"tags":21883,"concepts":21884},[],[],{"space":21886,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21888,"publishedVersion":395,"revision":62,"contentType":21890,"locale":29},{"sys":21887},{"type":12,"linkType":13,"id":14},{"sys":21889},{"id":21,"type":12,"linkType":22},{"sys":21891},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21893,"metaTitle":405,"metaDescription":406,"mainTitle":21894,"subtitle":424,"heroImage":21909,"ctaButton":447,"ctaLink":448},[404],{"data":21895,"content":21896,"nodeType":74},{},[21897,21903],{"data":21898,"content":21899,"nodeType":78},{},[21900],{"data":21901,"marks":21902,"value":416,"nodeType":82},{},[],{"data":21904,"content":21905,"nodeType":87},{},[21906],{"data":21907,"marks":21908,"value":423,"nodeType":82},{},[],{"metadata":21910,"sys":21913,"fields":21918},{"tags":21911,"concepts":21912},[],[],{"space":21914,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21916,"publishedVersion":62,"revision":44,"locale":29},{"sys":21915},{"type":12,"linkType":13,"id":14},{"sys":21917},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21919},{"url":439,"details":21920,"fileName":445,"contentType":446},{"size":441,"image":21921},{"width":443,"height":444},{"sys":21923,"fields":21926},{"id":21924,"createdAt":21925},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":21927,"slug":21928,"articleIntro":21927,"category":21929},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[21930],{"metadata":21931,"sys":21934,"fields":21941},{"tags":21932,"concepts":21933},[],[],{"space":21935,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21937,"publishedVersion":395,"revision":62,"contentType":21939,"locale":29},{"sys":21936},{"type":12,"linkType":13,"id":14},{"sys":21938},{"id":21,"type":12,"linkType":22},{"sys":21940},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21942,"metaTitle":405,"metaDescription":406,"mainTitle":21943,"subtitle":424,"heroImage":21958,"ctaButton":447,"ctaLink":448},[404],{"data":21944,"content":21945,"nodeType":74},{},[21946,21952],{"data":21947,"content":21948,"nodeType":78},{},[21949],{"data":21950,"marks":21951,"value":416,"nodeType":82},{},[],{"data":21953,"content":21954,"nodeType":87},{},[21955],{"data":21956,"marks":21957,"value":423,"nodeType":82},{},[],{"metadata":21959,"sys":21962,"fields":21967},{"tags":21960,"concepts":21961},[],[],{"space":21963,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21965,"publishedVersion":62,"revision":44,"locale":29},{"sys":21964},{"type":12,"linkType":13,"id":14},{"sys":21966},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21968},{"url":439,"details":21969,"fileName":445,"contentType":446},{"size":441,"image":21970},{"width":443,"height":444},{"sys":21972,"fields":21975},{"id":21973,"createdAt":21974},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":21976,"slug":21977,"articleIntro":21976,"category":21978},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[21979],{"metadata":21980,"sys":21983,"fields":21990},{"tags":21981,"concepts":21982},[],[],{"space":21984,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21986,"publishedVersion":395,"revision":62,"contentType":21988,"locale":29},{"sys":21985},{"type":12,"linkType":13,"id":14},{"sys":21987},{"id":21,"type":12,"linkType":22},{"sys":21989},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21991,"metaTitle":405,"metaDescription":406,"mainTitle":21992,"subtitle":424,"heroImage":22007,"ctaButton":447,"ctaLink":448},[404],{"data":21993,"content":21994,"nodeType":74},{},[21995,22001],{"data":21996,"content":21997,"nodeType":78},{},[21998],{"data":21999,"marks":22000,"value":416,"nodeType":82},{},[],{"data":22002,"content":22003,"nodeType":87},{},[22004],{"data":22005,"marks":22006,"value":423,"nodeType":82},{},[],{"metadata":22008,"sys":22011,"fields":22016},{"tags":22009,"concepts":22010},[],[],{"space":22012,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22014,"publishedVersion":62,"revision":44,"locale":29},{"sys":22013},{"type":12,"linkType":13,"id":14},{"sys":22015},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22017},{"url":439,"details":22018,"fileName":445,"contentType":446},{"size":441,"image":22019},{"width":443,"height":444},{"sys":22021,"fields":22024},{"id":22022,"createdAt":22023},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":22025,"slug":22026,"articleIntro":22025,"category":22027},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[22028],{"metadata":22029,"sys":22032,"fields":22039},{"tags":22030,"concepts":22031},[],[],{"space":22033,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22035,"publishedVersion":395,"revision":62,"contentType":22037,"locale":29},{"sys":22034},{"type":12,"linkType":13,"id":14},{"sys":22036},{"id":21,"type":12,"linkType":22},{"sys":22038},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22040,"metaTitle":405,"metaDescription":406,"mainTitle":22041,"subtitle":424,"heroImage":22056,"ctaButton":447,"ctaLink":448},[404],{"data":22042,"content":22043,"nodeType":74},{},[22044,22050],{"data":22045,"content":22046,"nodeType":78},{},[22047],{"data":22048,"marks":22049,"value":416,"nodeType":82},{},[],{"data":22051,"content":22052,"nodeType":87},{},[22053],{"data":22054,"marks":22055,"value":423,"nodeType":82},{},[],{"metadata":22057,"sys":22060,"fields":22065},{"tags":22058,"concepts":22059},[],[],{"space":22061,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22063,"publishedVersion":62,"revision":44,"locale":29},{"sys":22062},{"type":12,"linkType":13,"id":14},{"sys":22064},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22066},{"url":439,"details":22067,"fileName":445,"contentType":446},{"size":441,"image":22068},{"width":443,"height":444},{"sys":22070,"fields":22073},{"id":22071,"createdAt":22072},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":22074,"slug":22075,"articleIntro":22074,"category":22076},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[22077],{"metadata":22078,"sys":22081,"fields":22088},{"tags":22079,"concepts":22080},[],[],{"space":22082,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22084,"publishedVersion":395,"revision":62,"contentType":22086,"locale":29},{"sys":22083},{"type":12,"linkType":13,"id":14},{"sys":22085},{"id":21,"type":12,"linkType":22},{"sys":22087},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22089,"metaTitle":405,"metaDescription":406,"mainTitle":22090,"subtitle":424,"heroImage":22105,"ctaButton":447,"ctaLink":448},[404],{"data":22091,"content":22092,"nodeType":74},{},[22093,22099],{"data":22094,"content":22095,"nodeType":78},{},[22096],{"data":22097,"marks":22098,"value":416,"nodeType":82},{},[],{"data":22100,"content":22101,"nodeType":87},{},[22102],{"data":22103,"marks":22104,"value":423,"nodeType":82},{},[],{"metadata":22106,"sys":22109,"fields":22114},{"tags":22107,"concepts":22108},[],[],{"space":22110,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22112,"publishedVersion":62,"revision":44,"locale":29},{"sys":22111},{"type":12,"linkType":13,"id":14},{"sys":22113},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22115},{"url":439,"details":22116,"fileName":445,"contentType":446},{"size":441,"image":22117},{"width":443,"height":444},{"sys":22119,"fields":22122},{"id":22120,"createdAt":22121},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":22123,"slug":22124,"articleIntro":-1,"category":22125},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[22126],{"metadata":22127,"sys":22130,"fields":22137},{"tags":22128,"concepts":22129},[],[],{"space":22131,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22133,"publishedVersion":395,"revision":62,"contentType":22135,"locale":29},{"sys":22132},{"type":12,"linkType":13,"id":14},{"sys":22134},{"id":21,"type":12,"linkType":22},{"sys":22136},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22138,"metaTitle":405,"metaDescription":406,"mainTitle":22139,"subtitle":424,"heroImage":22154,"ctaButton":447,"ctaLink":448},[404],{"data":22140,"content":22141,"nodeType":74},{},[22142,22148],{"data":22143,"content":22144,"nodeType":78},{},[22145],{"data":22146,"marks":22147,"value":416,"nodeType":82},{},[],{"data":22149,"content":22150,"nodeType":87},{},[22151],{"data":22152,"marks":22153,"value":423,"nodeType":82},{},[],{"metadata":22155,"sys":22158,"fields":22163},{"tags":22156,"concepts":22157},[],[],{"space":22159,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22161,"publishedVersion":62,"revision":44,"locale":29},{"sys":22160},{"type":12,"linkType":13,"id":14},{"sys":22162},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22164},{"url":439,"details":22165,"fileName":445,"contentType":446},{"size":441,"image":22166},{"width":443,"height":444},{"sys":22168,"fields":22171},{"id":22169,"createdAt":22170},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":22172,"slug":22173,"articleIntro":22172,"category":22174},"274 - Prêts","compte-274-prets",[22175],{"metadata":22176,"sys":22179,"fields":22186},{"tags":22177,"concepts":22178},[],[],{"space":22180,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22182,"publishedVersion":395,"revision":62,"contentType":22184,"locale":29},{"sys":22181},{"type":12,"linkType":13,"id":14},{"sys":22183},{"id":21,"type":12,"linkType":22},{"sys":22185},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22187,"metaTitle":405,"metaDescription":406,"mainTitle":22188,"subtitle":424,"heroImage":22203,"ctaButton":447,"ctaLink":448},[404],{"data":22189,"content":22190,"nodeType":74},{},[22191,22197],{"data":22192,"content":22193,"nodeType":78},{},[22194],{"data":22195,"marks":22196,"value":416,"nodeType":82},{},[],{"data":22198,"content":22199,"nodeType":87},{},[22200],{"data":22201,"marks":22202,"value":423,"nodeType":82},{},[],{"metadata":22204,"sys":22207,"fields":22212},{"tags":22205,"concepts":22206},[],[],{"space":22208,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22210,"publishedVersion":62,"revision":44,"locale":29},{"sys":22209},{"type":12,"linkType":13,"id":14},{"sys":22211},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22213},{"url":439,"details":22214,"fileName":445,"contentType":446},{"size":441,"image":22215},{"width":443,"height":444},{"sys":22217,"fields":22220},{"id":22218,"createdAt":22219},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":22221,"slug":22222,"articleIntro":22221,"category":22223},"Compte 6237 - Publications","compte-6237-publications",[22224],{"metadata":22225,"sys":22228,"fields":22235},{"tags":22226,"concepts":22227},[],[],{"space":22229,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22231,"publishedVersion":395,"revision":62,"contentType":22233,"locale":29},{"sys":22230},{"type":12,"linkType":13,"id":14},{"sys":22232},{"id":21,"type":12,"linkType":22},{"sys":22234},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22236,"metaTitle":405,"metaDescription":406,"mainTitle":22237,"subtitle":424,"heroImage":22252,"ctaButton":447,"ctaLink":448},[404],{"data":22238,"content":22239,"nodeType":74},{},[22240,22246],{"data":22241,"content":22242,"nodeType":78},{},[22243],{"data":22244,"marks":22245,"value":416,"nodeType":82},{},[],{"data":22247,"content":22248,"nodeType":87},{},[22249],{"data":22250,"marks":22251,"value":423,"nodeType":82},{},[],{"metadata":22253,"sys":22256,"fields":22261},{"tags":22254,"concepts":22255},[],[],{"space":22257,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22259,"publishedVersion":62,"revision":44,"locale":29},{"sys":22258},{"type":12,"linkType":13,"id":14},{"sys":22260},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22262},{"url":439,"details":22263,"fileName":445,"contentType":446},{"size":441,"image":22264},{"width":443,"height":444},{"sys":22266,"fields":22269},{"id":22267,"createdAt":22268},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":22270,"slug":22271,"articleIntro":22270,"category":22272},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[22273],{"metadata":22274,"sys":22277,"fields":22284},{"tags":22275,"concepts":22276},[],[],{"space":22278,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22280,"publishedVersion":395,"revision":62,"contentType":22282,"locale":29},{"sys":22279},{"type":12,"linkType":13,"id":14},{"sys":22281},{"id":21,"type":12,"linkType":22},{"sys":22283},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22285,"metaTitle":405,"metaDescription":406,"mainTitle":22286,"subtitle":424,"heroImage":22301,"ctaButton":447,"ctaLink":448},[404],{"data":22287,"content":22288,"nodeType":74},{},[22289,22295],{"data":22290,"content":22291,"nodeType":78},{},[22292],{"data":22293,"marks":22294,"value":416,"nodeType":82},{},[],{"data":22296,"content":22297,"nodeType":87},{},[22298],{"data":22299,"marks":22300,"value":423,"nodeType":82},{},[],{"metadata":22302,"sys":22305,"fields":22310},{"tags":22303,"concepts":22304},[],[],{"space":22306,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22308,"publishedVersion":62,"revision":44,"locale":29},{"sys":22307},{"type":12,"linkType":13,"id":14},{"sys":22309},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22311},{"url":439,"details":22312,"fileName":445,"contentType":446},{"size":441,"image":22313},{"width":443,"height":444},{"sys":22315,"fields":22318},{"id":22316,"createdAt":22317},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":22319,"slug":22320,"articleIntro":22319,"category":22321},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[22322],{"metadata":22323,"sys":22326,"fields":22333},{"tags":22324,"concepts":22325},[],[],{"space":22327,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22329,"publishedVersion":395,"revision":62,"contentType":22331,"locale":29},{"sys":22328},{"type":12,"linkType":13,"id":14},{"sys":22330},{"id":21,"type":12,"linkType":22},{"sys":22332},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22334,"metaTitle":405,"metaDescription":406,"mainTitle":22335,"subtitle":424,"heroImage":22350,"ctaButton":447,"ctaLink":448},[404],{"data":22336,"content":22337,"nodeType":74},{},[22338,22344],{"data":22339,"content":22340,"nodeType":78},{},[22341],{"data":22342,"marks":22343,"value":416,"nodeType":82},{},[],{"data":22345,"content":22346,"nodeType":87},{},[22347],{"data":22348,"marks":22349,"value":423,"nodeType":82},{},[],{"metadata":22351,"sys":22354,"fields":22359},{"tags":22352,"concepts":22353},[],[],{"space":22355,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22357,"publishedVersion":62,"revision":44,"locale":29},{"sys":22356},{"type":12,"linkType":13,"id":14},{"sys":22358},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22360},{"url":439,"details":22361,"fileName":445,"contentType":446},{"size":441,"image":22362},{"width":443,"height":444},{"sys":22364,"fields":22367},{"id":22365,"createdAt":22366},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":22368,"slug":22369,"articleIntro":22368,"category":22370},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[22371],{"metadata":22372,"sys":22375,"fields":22382},{"tags":22373,"concepts":22374},[],[],{"space":22376,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22378,"publishedVersion":395,"revision":62,"contentType":22380,"locale":29},{"sys":22377},{"type":12,"linkType":13,"id":14},{"sys":22379},{"id":21,"type":12,"linkType":22},{"sys":22381},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22383,"metaTitle":405,"metaDescription":406,"mainTitle":22384,"subtitle":424,"heroImage":22399,"ctaButton":447,"ctaLink":448},[404],{"data":22385,"content":22386,"nodeType":74},{},[22387,22393],{"data":22388,"content":22389,"nodeType":78},{},[22390],{"data":22391,"marks":22392,"value":416,"nodeType":82},{},[],{"data":22394,"content":22395,"nodeType":87},{},[22396],{"data":22397,"marks":22398,"value":423,"nodeType":82},{},[],{"metadata":22400,"sys":22403,"fields":22408},{"tags":22401,"concepts":22402},[],[],{"space":22404,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22406,"publishedVersion":62,"revision":44,"locale":29},{"sys":22405},{"type":12,"linkType":13,"id":14},{"sys":22407},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22409},{"url":439,"details":22410,"fileName":445,"contentType":446},{"size":441,"image":22411},{"width":443,"height":444},{"sys":22413,"fields":22415},{"id":22414,"createdAt":7950},"2TO1W2hucSJxWox9xj2EhW",{"title":22416,"slug":22417,"articleIntro":22416,"category":22418},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22419],{"metadata":22420,"sys":22423,"fields":22430},{"tags":22421,"concepts":22422},[],[],{"space":22424,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22426,"publishedVersion":395,"revision":62,"contentType":22428,"locale":29},{"sys":22425},{"type":12,"linkType":13,"id":14},{"sys":22427},{"id":21,"type":12,"linkType":22},{"sys":22429},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22431,"metaTitle":405,"metaDescription":406,"mainTitle":22432,"subtitle":424,"heroImage":22447,"ctaButton":447,"ctaLink":448},[404],{"data":22433,"content":22434,"nodeType":74},{},[22435,22441],{"data":22436,"content":22437,"nodeType":78},{},[22438],{"data":22439,"marks":22440,"value":416,"nodeType":82},{},[],{"data":22442,"content":22443,"nodeType":87},{},[22444],{"data":22445,"marks":22446,"value":423,"nodeType":82},{},[],{"metadata":22448,"sys":22451,"fields":22456},{"tags":22449,"concepts":22450},[],[],{"space":22452,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22454,"publishedVersion":62,"revision":44,"locale":29},{"sys":22453},{"type":12,"linkType":13,"id":14},{"sys":22455},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22457},{"url":439,"details":22458,"fileName":445,"contentType":446},{"size":441,"image":22459},{"width":443,"height":444},{"sys":22461,"fields":22464},{"id":22462,"createdAt":22463},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":22465,"slug":22466,"articleIntro":22465,"category":22467},"Compte 53 - Caisse","compte-53-caisse",[22468],{"metadata":22469,"sys":22472,"fields":22479},{"tags":22470,"concepts":22471},[],[],{"space":22473,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22475,"publishedVersion":395,"revision":62,"contentType":22477,"locale":29},{"sys":22474},{"type":12,"linkType":13,"id":14},{"sys":22476},{"id":21,"type":12,"linkType":22},{"sys":22478},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22480,"metaTitle":405,"metaDescription":406,"mainTitle":22481,"subtitle":424,"heroImage":22496,"ctaButton":447,"ctaLink":448},[404],{"data":22482,"content":22483,"nodeType":74},{},[22484,22490],{"data":22485,"content":22486,"nodeType":78},{},[22487],{"data":22488,"marks":22489,"value":416,"nodeType":82},{},[],{"data":22491,"content":22492,"nodeType":87},{},[22493],{"data":22494,"marks":22495,"value":423,"nodeType":82},{},[],{"metadata":22497,"sys":22500,"fields":22505},{"tags":22498,"concepts":22499},[],[],{"space":22501,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22503,"publishedVersion":62,"revision":44,"locale":29},{"sys":22502},{"type":12,"linkType":13,"id":14},{"sys":22504},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22506},{"url":439,"details":22507,"fileName":445,"contentType":446},{"size":441,"image":22508},{"width":443,"height":444},{"sys":22510,"fields":22513},{"id":22511,"createdAt":22512},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":22514,"slug":22515,"articleIntro":-1,"category":22516},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[22517],{"metadata":22518,"sys":22521,"fields":22528},{"tags":22519,"concepts":22520},[],[],{"space":22522,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22524,"publishedVersion":395,"revision":62,"contentType":22526,"locale":29},{"sys":22523},{"type":12,"linkType":13,"id":14},{"sys":22525},{"id":21,"type":12,"linkType":22},{"sys":22527},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22529,"metaTitle":405,"metaDescription":406,"mainTitle":22530,"subtitle":424,"heroImage":22545,"ctaButton":447,"ctaLink":448},[404],{"data":22531,"content":22532,"nodeType":74},{},[22533,22539],{"data":22534,"content":22535,"nodeType":78},{},[22536],{"data":22537,"marks":22538,"value":416,"nodeType":82},{},[],{"data":22540,"content":22541,"nodeType":87},{},[22542],{"data":22543,"marks":22544,"value":423,"nodeType":82},{},[],{"metadata":22546,"sys":22549,"fields":22554},{"tags":22547,"concepts":22548},[],[],{"space":22550,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22552,"publishedVersion":62,"revision":44,"locale":29},{"sys":22551},{"type":12,"linkType":13,"id":14},{"sys":22553},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22555},{"url":439,"details":22556,"fileName":445,"contentType":446},{"size":441,"image":22557},{"width":443,"height":444},{"sys":22559,"fields":22562},{"id":22560,"createdAt":22561},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":22563,"slug":22564,"articleIntro":22563,"category":22565},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[22566],{"metadata":22567,"sys":22570,"fields":22577},{"tags":22568,"concepts":22569},[],[],{"space":22571,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22573,"publishedVersion":395,"revision":62,"contentType":22575,"locale":29},{"sys":22572},{"type":12,"linkType":13,"id":14},{"sys":22574},{"id":21,"type":12,"linkType":22},{"sys":22576},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22578,"metaTitle":405,"metaDescription":406,"mainTitle":22579,"subtitle":424,"heroImage":22594,"ctaButton":447,"ctaLink":448},[404],{"data":22580,"content":22581,"nodeType":74},{},[22582,22588],{"data":22583,"content":22584,"nodeType":78},{},[22585],{"data":22586,"marks":22587,"value":416,"nodeType":82},{},[],{"data":22589,"content":22590,"nodeType":87},{},[22591],{"data":22592,"marks":22593,"value":423,"nodeType":82},{},[],{"metadata":22595,"sys":22598,"fields":22603},{"tags":22596,"concepts":22597},[],[],{"space":22599,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22601,"publishedVersion":62,"revision":44,"locale":29},{"sys":22600},{"type":12,"linkType":13,"id":14},{"sys":22602},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22604},{"url":439,"details":22605,"fileName":445,"contentType":446},{"size":441,"image":22606},{"width":443,"height":444},{"sys":22608,"fields":22611},{"id":22609,"createdAt":22610},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":22612,"slug":22613,"articleIntro":22612,"category":22614},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[22615],{"metadata":22616,"sys":22619,"fields":22626},{"tags":22617,"concepts":22618},[],[],{"space":22620,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22622,"publishedVersion":395,"revision":62,"contentType":22624,"locale":29},{"sys":22621},{"type":12,"linkType":13,"id":14},{"sys":22623},{"id":21,"type":12,"linkType":22},{"sys":22625},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22627,"metaTitle":405,"metaDescription":406,"mainTitle":22628,"subtitle":424,"heroImage":22643,"ctaButton":447,"ctaLink":448},[404],{"data":22629,"content":22630,"nodeType":74},{},[22631,22637],{"data":22632,"content":22633,"nodeType":78},{},[22634],{"data":22635,"marks":22636,"value":416,"nodeType":82},{},[],{"data":22638,"content":22639,"nodeType":87},{},[22640],{"data":22641,"marks":22642,"value":423,"nodeType":82},{},[],{"metadata":22644,"sys":22647,"fields":22652},{"tags":22645,"concepts":22646},[],[],{"space":22648,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22650,"publishedVersion":62,"revision":44,"locale":29},{"sys":22649},{"type":12,"linkType":13,"id":14},{"sys":22651},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22653},{"url":439,"details":22654,"fileName":445,"contentType":446},{"size":441,"image":22655},{"width":443,"height":444},{"sys":22657,"fields":22660},{"id":22658,"createdAt":22659},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":22661,"slug":22662,"articleIntro":22661,"category":22663},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[22664],{"metadata":22665,"sys":22668,"fields":22675},{"tags":22666,"concepts":22667},[],[],{"space":22669,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22671,"publishedVersion":395,"revision":62,"contentType":22673,"locale":29},{"sys":22670},{"type":12,"linkType":13,"id":14},{"sys":22672},{"id":21,"type":12,"linkType":22},{"sys":22674},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22676,"metaTitle":405,"metaDescription":406,"mainTitle":22677,"subtitle":424,"heroImage":22692,"ctaButton":447,"ctaLink":448},[404],{"data":22678,"content":22679,"nodeType":74},{},[22680,22686],{"data":22681,"content":22682,"nodeType":78},{},[22683],{"data":22684,"marks":22685,"value":416,"nodeType":82},{},[],{"data":22687,"content":22688,"nodeType":87},{},[22689],{"data":22690,"marks":22691,"value":423,"nodeType":82},{},[],{"metadata":22693,"sys":22696,"fields":22701},{"tags":22694,"concepts":22695},[],[],{"space":22697,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22699,"publishedVersion":62,"revision":44,"locale":29},{"sys":22698},{"type":12,"linkType":13,"id":14},{"sys":22700},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22702},{"url":439,"details":22703,"fileName":445,"contentType":446},{"size":441,"image":22704},{"width":443,"height":444},{"sys":22706,"fields":22709},{"id":22707,"createdAt":22708},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":22710,"slug":22711,"articleIntro":22710,"category":22712},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[22713],{"metadata":22714,"sys":22717,"fields":22724},{"tags":22715,"concepts":22716},[],[],{"space":22718,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22720,"publishedVersion":395,"revision":62,"contentType":22722,"locale":29},{"sys":22719},{"type":12,"linkType":13,"id":14},{"sys":22721},{"id":21,"type":12,"linkType":22},{"sys":22723},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22725,"metaTitle":405,"metaDescription":406,"mainTitle":22726,"subtitle":424,"heroImage":22741,"ctaButton":447,"ctaLink":448},[404],{"data":22727,"content":22728,"nodeType":74},{},[22729,22735],{"data":22730,"content":22731,"nodeType":78},{},[22732],{"data":22733,"marks":22734,"value":416,"nodeType":82},{},[],{"data":22736,"content":22737,"nodeType":87},{},[22738],{"data":22739,"marks":22740,"value":423,"nodeType":82},{},[],{"metadata":22742,"sys":22745,"fields":22750},{"tags":22743,"concepts":22744},[],[],{"space":22746,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22748,"publishedVersion":62,"revision":44,"locale":29},{"sys":22747},{"type":12,"linkType":13,"id":14},{"sys":22749},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22751},{"url":439,"details":22752,"fileName":445,"contentType":446},{"size":441,"image":22753},{"width":443,"height":444},{"sys":22755,"fields":22758},{"id":22756,"createdAt":22757},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":22759,"slug":22760,"articleIntro":22759,"category":22761},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[22762],{"metadata":22763,"sys":22766,"fields":22773},{"tags":22764,"concepts":22765},[],[],{"space":22767,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22769,"publishedVersion":395,"revision":62,"contentType":22771,"locale":29},{"sys":22768},{"type":12,"linkType":13,"id":14},{"sys":22770},{"id":21,"type":12,"linkType":22},{"sys":22772},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22774,"metaTitle":405,"metaDescription":406,"mainTitle":22775,"subtitle":424,"heroImage":22790,"ctaButton":447,"ctaLink":448},[404],{"data":22776,"content":22777,"nodeType":74},{},[22778,22784],{"data":22779,"content":22780,"nodeType":78},{},[22781],{"data":22782,"marks":22783,"value":416,"nodeType":82},{},[],{"data":22785,"content":22786,"nodeType":87},{},[22787],{"data":22788,"marks":22789,"value":423,"nodeType":82},{},[],{"metadata":22791,"sys":22794,"fields":22799},{"tags":22792,"concepts":22793},[],[],{"space":22795,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22797,"publishedVersion":62,"revision":44,"locale":29},{"sys":22796},{"type":12,"linkType":13,"id":14},{"sys":22798},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22800},{"url":439,"details":22801,"fileName":445,"contentType":446},{"size":441,"image":22802},{"width":443,"height":444},{"sys":22804,"fields":22807},{"id":22805,"createdAt":22806},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":22808,"slug":22809,"articleIntro":22808,"category":22810},"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",[22811],{"metadata":22812,"sys":22815,"fields":22822},{"tags":22813,"concepts":22814},[],[],{"space":22816,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22818,"publishedVersion":395,"revision":62,"contentType":22820,"locale":29},{"sys":22817},{"type":12,"linkType":13,"id":14},{"sys":22819},{"id":21,"type":12,"linkType":22},{"sys":22821},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22823,"metaTitle":405,"metaDescription":406,"mainTitle":22824,"subtitle":424,"heroImage":22839,"ctaButton":447,"ctaLink":448},[404],{"data":22825,"content":22826,"nodeType":74},{},[22827,22833],{"data":22828,"content":22829,"nodeType":78},{},[22830],{"data":22831,"marks":22832,"value":416,"nodeType":82},{},[],{"data":22834,"content":22835,"nodeType":87},{},[22836],{"data":22837,"marks":22838,"value":423,"nodeType":82},{},[],{"metadata":22840,"sys":22843,"fields":22848},{"tags":22841,"concepts":22842},[],[],{"space":22844,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22846,"publishedVersion":62,"revision":44,"locale":29},{"sys":22845},{"type":12,"linkType":13,"id":14},{"sys":22847},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22849},{"url":439,"details":22850,"fileName":445,"contentType":446},{"size":441,"image":22851},{"width":443,"height":444},{"sys":22853,"fields":22856},{"id":22854,"createdAt":22855},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":22857,"slug":22858,"articleIntro":22857,"category":22859},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[22860],{"metadata":22861,"sys":22864,"fields":22871},{"tags":22862,"concepts":22863},[],[],{"space":22865,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22867,"publishedVersion":395,"revision":62,"contentType":22869,"locale":29},{"sys":22866},{"type":12,"linkType":13,"id":14},{"sys":22868},{"id":21,"type":12,"linkType":22},{"sys":22870},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22872,"metaTitle":405,"metaDescription":406,"mainTitle":22873,"subtitle":424,"heroImage":22888,"ctaButton":447,"ctaLink":448},[404],{"data":22874,"content":22875,"nodeType":74},{},[22876,22882],{"data":22877,"content":22878,"nodeType":78},{},[22879],{"data":22880,"marks":22881,"value":416,"nodeType":82},{},[],{"data":22883,"content":22884,"nodeType":87},{},[22885],{"data":22886,"marks":22887,"value":423,"nodeType":82},{},[],{"metadata":22889,"sys":22892,"fields":22897},{"tags":22890,"concepts":22891},[],[],{"space":22893,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22895,"publishedVersion":62,"revision":44,"locale":29},{"sys":22894},{"type":12,"linkType":13,"id":14},{"sys":22896},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22898},{"url":439,"details":22899,"fileName":445,"contentType":446},{"size":441,"image":22900},{"width":443,"height":444},{"sys":22902,"fields":22905},{"id":22903,"createdAt":22904},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":22906,"slug":22907,"articleIntro":22906,"category":22908},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[22909],{"metadata":22910,"sys":22913,"fields":22920},{"tags":22911,"concepts":22912},[],[],{"space":22914,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22916,"publishedVersion":395,"revision":62,"contentType":22918,"locale":29},{"sys":22915},{"type":12,"linkType":13,"id":14},{"sys":22917},{"id":21,"type":12,"linkType":22},{"sys":22919},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22921,"metaTitle":405,"metaDescription":406,"mainTitle":22922,"subtitle":424,"heroImage":22937,"ctaButton":447,"ctaLink":448},[404],{"data":22923,"content":22924,"nodeType":74},{},[22925,22931],{"data":22926,"content":22927,"nodeType":78},{},[22928],{"data":22929,"marks":22930,"value":416,"nodeType":82},{},[],{"data":22932,"content":22933,"nodeType":87},{},[22934],{"data":22935,"marks":22936,"value":423,"nodeType":82},{},[],{"metadata":22938,"sys":22941,"fields":22946},{"tags":22939,"concepts":22940},[],[],{"space":22942,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22944,"publishedVersion":62,"revision":44,"locale":29},{"sys":22943},{"type":12,"linkType":13,"id":14},{"sys":22945},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22947},{"url":439,"details":22948,"fileName":445,"contentType":446},{"size":441,"image":22949},{"width":443,"height":444},{"sys":22951,"fields":22954},{"id":22952,"createdAt":22953},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22955,"slug":22956,"articleIntro":22955,"category":22957},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22958],{"metadata":22959,"sys":22962,"fields":22969},{"tags":22960,"concepts":22961},[],[],{"space":22963,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22965,"publishedVersion":395,"revision":62,"contentType":22967,"locale":29},{"sys":22964},{"type":12,"linkType":13,"id":14},{"sys":22966},{"id":21,"type":12,"linkType":22},{"sys":22968},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22970,"metaTitle":405,"metaDescription":406,"mainTitle":22971,"subtitle":424,"heroImage":22986,"ctaButton":447,"ctaLink":448},[404],{"data":22972,"content":22973,"nodeType":74},{},[22974,22980],{"data":22975,"content":22976,"nodeType":78},{},[22977],{"data":22978,"marks":22979,"value":416,"nodeType":82},{},[],{"data":22981,"content":22982,"nodeType":87},{},[22983],{"data":22984,"marks":22985,"value":423,"nodeType":82},{},[],{"metadata":22987,"sys":22990,"fields":22995},{"tags":22988,"concepts":22989},[],[],{"space":22991,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22993,"publishedVersion":62,"revision":44,"locale":29},{"sys":22992},{"type":12,"linkType":13,"id":14},{"sys":22994},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22996},{"url":439,"details":22997,"fileName":445,"contentType":446},{"size":441,"image":22998},{"width":443,"height":444},{"sys":23000,"fields":23003},{"id":23001,"createdAt":23002},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":23004,"slug":23005,"articleIntro":23004,"category":23006},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[23007],{"metadata":23008,"sys":23011,"fields":23018},{"tags":23009,"concepts":23010},[],[],{"space":23012,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23014,"publishedVersion":395,"revision":62,"contentType":23016,"locale":29},{"sys":23013},{"type":12,"linkType":13,"id":14},{"sys":23015},{"id":21,"type":12,"linkType":22},{"sys":23017},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23019,"metaTitle":405,"metaDescription":406,"mainTitle":23020,"subtitle":424,"heroImage":23035,"ctaButton":447,"ctaLink":448},[404],{"data":23021,"content":23022,"nodeType":74},{},[23023,23029],{"data":23024,"content":23025,"nodeType":78},{},[23026],{"data":23027,"marks":23028,"value":416,"nodeType":82},{},[],{"data":23030,"content":23031,"nodeType":87},{},[23032],{"data":23033,"marks":23034,"value":423,"nodeType":82},{},[],{"metadata":23036,"sys":23039,"fields":23044},{"tags":23037,"concepts":23038},[],[],{"space":23040,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23042,"publishedVersion":62,"revision":44,"locale":29},{"sys":23041},{"type":12,"linkType":13,"id":14},{"sys":23043},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23045},{"url":439,"details":23046,"fileName":445,"contentType":446},{"size":441,"image":23047},{"width":443,"height":444},{"sys":23049,"fields":23052},{"id":23050,"createdAt":23051},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":23053,"slug":23054,"articleIntro":23053,"category":23055},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[23056],{"metadata":23057,"sys":23060,"fields":23067},{"tags":23058,"concepts":23059},[],[],{"space":23061,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23063,"publishedVersion":395,"revision":62,"contentType":23065,"locale":29},{"sys":23062},{"type":12,"linkType":13,"id":14},{"sys":23064},{"id":21,"type":12,"linkType":22},{"sys":23066},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23068,"metaTitle":405,"metaDescription":406,"mainTitle":23069,"subtitle":424,"heroImage":23084,"ctaButton":447,"ctaLink":448},[404],{"data":23070,"content":23071,"nodeType":74},{},[23072,23078],{"data":23073,"content":23074,"nodeType":78},{},[23075],{"data":23076,"marks":23077,"value":416,"nodeType":82},{},[],{"data":23079,"content":23080,"nodeType":87},{},[23081],{"data":23082,"marks":23083,"value":423,"nodeType":82},{},[],{"metadata":23085,"sys":23088,"fields":23093},{"tags":23086,"concepts":23087},[],[],{"space":23089,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23091,"publishedVersion":62,"revision":44,"locale":29},{"sys":23090},{"type":12,"linkType":13,"id":14},{"sys":23092},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23094},{"url":439,"details":23095,"fileName":445,"contentType":446},{"size":441,"image":23096},{"width":443,"height":444},{"sys":23098,"fields":23101},{"id":23099,"createdAt":23100},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":23102,"slug":23103,"articleIntro":-1,"category":23104},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[23105],{"metadata":23106,"sys":23109,"fields":23116},{"tags":23107,"concepts":23108},[],[],{"space":23110,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23112,"publishedVersion":395,"revision":62,"contentType":23114,"locale":29},{"sys":23111},{"type":12,"linkType":13,"id":14},{"sys":23113},{"id":21,"type":12,"linkType":22},{"sys":23115},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23117,"metaTitle":405,"metaDescription":406,"mainTitle":23118,"subtitle":424,"heroImage":23133,"ctaButton":447,"ctaLink":448},[404],{"data":23119,"content":23120,"nodeType":74},{},[23121,23127],{"data":23122,"content":23123,"nodeType":78},{},[23124],{"data":23125,"marks":23126,"value":416,"nodeType":82},{},[],{"data":23128,"content":23129,"nodeType":87},{},[23130],{"data":23131,"marks":23132,"value":423,"nodeType":82},{},[],{"metadata":23134,"sys":23137,"fields":23142},{"tags":23135,"concepts":23136},[],[],{"space":23138,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23140,"publishedVersion":62,"revision":44,"locale":29},{"sys":23139},{"type":12,"linkType":13,"id":14},{"sys":23141},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23143},{"url":439,"details":23144,"fileName":445,"contentType":446},{"size":441,"image":23145},{"width":443,"height":444},{"sys":23147,"fields":23150},{"id":23148,"createdAt":23149},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":23151,"slug":23152,"articleIntro":23151,"category":23153},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[23154],{"metadata":23155,"sys":23158,"fields":23165},{"tags":23156,"concepts":23157},[],[],{"space":23159,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23161,"publishedVersion":395,"revision":62,"contentType":23163,"locale":29},{"sys":23160},{"type":12,"linkType":13,"id":14},{"sys":23162},{"id":21,"type":12,"linkType":22},{"sys":23164},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23166,"metaTitle":405,"metaDescription":406,"mainTitle":23167,"subtitle":424,"heroImage":23182,"ctaButton":447,"ctaLink":448},[404],{"data":23168,"content":23169,"nodeType":74},{},[23170,23176],{"data":23171,"content":23172,"nodeType":78},{},[23173],{"data":23174,"marks":23175,"value":416,"nodeType":82},{},[],{"data":23177,"content":23178,"nodeType":87},{},[23179],{"data":23180,"marks":23181,"value":423,"nodeType":82},{},[],{"metadata":23183,"sys":23186,"fields":23191},{"tags":23184,"concepts":23185},[],[],{"space":23187,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23189,"publishedVersion":62,"revision":44,"locale":29},{"sys":23188},{"type":12,"linkType":13,"id":14},{"sys":23190},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23192},{"url":439,"details":23193,"fileName":445,"contentType":446},{"size":441,"image":23194},{"width":443,"height":444},{"sys":23196,"fields":23199},{"id":23197,"createdAt":23198},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":23200,"slug":23201,"articleIntro":23200,"category":23202},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[23203],{"metadata":23204,"sys":23207,"fields":23214},{"tags":23205,"concepts":23206},[],[],{"space":23208,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23210,"publishedVersion":395,"revision":62,"contentType":23212,"locale":29},{"sys":23209},{"type":12,"linkType":13,"id":14},{"sys":23211},{"id":21,"type":12,"linkType":22},{"sys":23213},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23215,"metaTitle":405,"metaDescription":406,"mainTitle":23216,"subtitle":424,"heroImage":23231,"ctaButton":447,"ctaLink":448},[404],{"data":23217,"content":23218,"nodeType":74},{},[23219,23225],{"data":23220,"content":23221,"nodeType":78},{},[23222],{"data":23223,"marks":23224,"value":416,"nodeType":82},{},[],{"data":23226,"content":23227,"nodeType":87},{},[23228],{"data":23229,"marks":23230,"value":423,"nodeType":82},{},[],{"metadata":23232,"sys":23235,"fields":23240},{"tags":23233,"concepts":23234},[],[],{"space":23236,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23238,"publishedVersion":62,"revision":44,"locale":29},{"sys":23237},{"type":12,"linkType":13,"id":14},{"sys":23239},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23241},{"url":439,"details":23242,"fileName":445,"contentType":446},{"size":441,"image":23243},{"width":443,"height":444},{"sys":23245,"fields":23248},{"id":23246,"createdAt":23247},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":23249,"slug":23250,"articleIntro":23249,"category":23251},"6331 - Versement de transport","compte-6331-versement-de-transport",[23252],{"metadata":23253,"sys":23256,"fields":23263},{"tags":23254,"concepts":23255},[],[],{"space":23257,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23259,"publishedVersion":395,"revision":62,"contentType":23261,"locale":29},{"sys":23258},{"type":12,"linkType":13,"id":14},{"sys":23260},{"id":21,"type":12,"linkType":22},{"sys":23262},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23264,"metaTitle":405,"metaDescription":406,"mainTitle":23265,"subtitle":424,"heroImage":23280,"ctaButton":447,"ctaLink":448},[404],{"data":23266,"content":23267,"nodeType":74},{},[23268,23274],{"data":23269,"content":23270,"nodeType":78},{},[23271],{"data":23272,"marks":23273,"value":416,"nodeType":82},{},[],{"data":23275,"content":23276,"nodeType":87},{},[23277],{"data":23278,"marks":23279,"value":423,"nodeType":82},{},[],{"metadata":23281,"sys":23284,"fields":23289},{"tags":23282,"concepts":23283},[],[],{"space":23285,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23287,"publishedVersion":62,"revision":44,"locale":29},{"sys":23286},{"type":12,"linkType":13,"id":14},{"sys":23288},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23290},{"url":439,"details":23291,"fileName":445,"contentType":446},{"size":441,"image":23292},{"width":443,"height":444},{"sys":23294,"fields":23297},{"id":23295,"createdAt":23296},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":23298,"slug":23299,"articleIntro":-1,"category":23300},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[23301],{"metadata":23302,"sys":23305,"fields":23312},{"tags":23303,"concepts":23304},[],[],{"space":23306,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23308,"publishedVersion":395,"revision":62,"contentType":23310,"locale":29},{"sys":23307},{"type":12,"linkType":13,"id":14},{"sys":23309},{"id":21,"type":12,"linkType":22},{"sys":23311},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23313,"metaTitle":405,"metaDescription":406,"mainTitle":23314,"subtitle":424,"heroImage":23329,"ctaButton":447,"ctaLink":448},[404],{"data":23315,"content":23316,"nodeType":74},{},[23317,23323],{"data":23318,"content":23319,"nodeType":78},{},[23320],{"data":23321,"marks":23322,"value":416,"nodeType":82},{},[],{"data":23324,"content":23325,"nodeType":87},{},[23326],{"data":23327,"marks":23328,"value":423,"nodeType":82},{},[],{"metadata":23330,"sys":23333,"fields":23338},{"tags":23331,"concepts":23332},[],[],{"space":23334,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23336,"publishedVersion":62,"revision":44,"locale":29},{"sys":23335},{"type":12,"linkType":13,"id":14},{"sys":23337},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23339},{"url":439,"details":23340,"fileName":445,"contentType":446},{"size":441,"image":23341},{"width":443,"height":444},{"sys":23343,"fields":23346},{"id":23344,"createdAt":23345},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":23347,"slug":23348,"articleIntro":-1,"category":23349},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[23350],{"metadata":23351,"sys":23354,"fields":23361},{"tags":23352,"concepts":23353},[],[],{"space":23355,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23357,"publishedVersion":395,"revision":62,"contentType":23359,"locale":29},{"sys":23356},{"type":12,"linkType":13,"id":14},{"sys":23358},{"id":21,"type":12,"linkType":22},{"sys":23360},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23362,"metaTitle":405,"metaDescription":406,"mainTitle":23363,"subtitle":424,"heroImage":23378,"ctaButton":447,"ctaLink":448},[404],{"data":23364,"content":23365,"nodeType":74},{},[23366,23372],{"data":23367,"content":23368,"nodeType":78},{},[23369],{"data":23370,"marks":23371,"value":416,"nodeType":82},{},[],{"data":23373,"content":23374,"nodeType":87},{},[23375],{"data":23376,"marks":23377,"value":423,"nodeType":82},{},[],{"metadata":23379,"sys":23382,"fields":23387},{"tags":23380,"concepts":23381},[],[],{"space":23383,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23385,"publishedVersion":62,"revision":44,"locale":29},{"sys":23384},{"type":12,"linkType":13,"id":14},{"sys":23386},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23388},{"url":439,"details":23389,"fileName":445,"contentType":446},{"size":441,"image":23390},{"width":443,"height":444},{"sys":23392,"fields":23395},{"id":23393,"createdAt":23394},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":23396,"slug":23397,"articleIntro":23396,"category":23398},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[23399],{"metadata":23400,"sys":23403,"fields":23410},{"tags":23401,"concepts":23402},[],[],{"space":23404,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23406,"publishedVersion":395,"revision":62,"contentType":23408,"locale":29},{"sys":23405},{"type":12,"linkType":13,"id":14},{"sys":23407},{"id":21,"type":12,"linkType":22},{"sys":23409},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23411,"metaTitle":405,"metaDescription":406,"mainTitle":23412,"subtitle":424,"heroImage":23427,"ctaButton":447,"ctaLink":448},[404],{"data":23413,"content":23414,"nodeType":74},{},[23415,23421],{"data":23416,"content":23417,"nodeType":78},{},[23418],{"data":23419,"marks":23420,"value":416,"nodeType":82},{},[],{"data":23422,"content":23423,"nodeType":87},{},[23424],{"data":23425,"marks":23426,"value":423,"nodeType":82},{},[],{"metadata":23428,"sys":23431,"fields":23436},{"tags":23429,"concepts":23430},[],[],{"space":23432,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23434,"publishedVersion":62,"revision":44,"locale":29},{"sys":23433},{"type":12,"linkType":13,"id":14},{"sys":23435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23437},{"url":439,"details":23438,"fileName":445,"contentType":446},{"size":441,"image":23439},{"width":443,"height":444},{"sys":23441,"fields":23444},{"id":23442,"createdAt":23443},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":23445,"slug":23446,"articleIntro":23445,"category":23447},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[23448],{"metadata":23449,"sys":23452,"fields":23459},{"tags":23450,"concepts":23451},[],[],{"space":23453,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23455,"publishedVersion":395,"revision":62,"contentType":23457,"locale":29},{"sys":23454},{"type":12,"linkType":13,"id":14},{"sys":23456},{"id":21,"type":12,"linkType":22},{"sys":23458},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23460,"metaTitle":405,"metaDescription":406,"mainTitle":23461,"subtitle":424,"heroImage":23476,"ctaButton":447,"ctaLink":448},[404],{"data":23462,"content":23463,"nodeType":74},{},[23464,23470],{"data":23465,"content":23466,"nodeType":78},{},[23467],{"data":23468,"marks":23469,"value":416,"nodeType":82},{},[],{"data":23471,"content":23472,"nodeType":87},{},[23473],{"data":23474,"marks":23475,"value":423,"nodeType":82},{},[],{"metadata":23477,"sys":23480,"fields":23485},{"tags":23478,"concepts":23479},[],[],{"space":23481,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23483,"publishedVersion":62,"revision":44,"locale":29},{"sys":23482},{"type":12,"linkType":13,"id":14},{"sys":23484},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23486},{"url":439,"details":23487,"fileName":445,"contentType":446},{"size":441,"image":23488},{"width":443,"height":444},{"sys":23490,"fields":23493},{"id":23491,"createdAt":23492},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":23494,"slug":23495,"articleIntro":23494,"category":23496},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[23497],{"metadata":23498,"sys":23501,"fields":23508},{"tags":23499,"concepts":23500},[],[],{"space":23502,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23504,"publishedVersion":395,"revision":62,"contentType":23506,"locale":29},{"sys":23503},{"type":12,"linkType":13,"id":14},{"sys":23505},{"id":21,"type":12,"linkType":22},{"sys":23507},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23509,"metaTitle":405,"metaDescription":406,"mainTitle":23510,"subtitle":424,"heroImage":23525,"ctaButton":447,"ctaLink":448},[404],{"data":23511,"content":23512,"nodeType":74},{},[23513,23519],{"data":23514,"content":23515,"nodeType":78},{},[23516],{"data":23517,"marks":23518,"value":416,"nodeType":82},{},[],{"data":23520,"content":23521,"nodeType":87},{},[23522],{"data":23523,"marks":23524,"value":423,"nodeType":82},{},[],{"metadata":23526,"sys":23529,"fields":23534},{"tags":23527,"concepts":23528},[],[],{"space":23530,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23532,"publishedVersion":62,"revision":44,"locale":29},{"sys":23531},{"type":12,"linkType":13,"id":14},{"sys":23533},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23535},{"url":439,"details":23536,"fileName":445,"contentType":446},{"size":441,"image":23537},{"width":443,"height":444},{"sys":23539,"fields":23542},{"id":23540,"createdAt":23541},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":23543,"slug":23544,"articleIntro":23543,"category":23545},"72 - Production immobilisée","compte-72-production-immobilisee",[23546],{"metadata":23547,"sys":23550,"fields":23557},{"tags":23548,"concepts":23549},[],[],{"space":23551,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23553,"publishedVersion":395,"revision":62,"contentType":23555,"locale":29},{"sys":23552},{"type":12,"linkType":13,"id":14},{"sys":23554},{"id":21,"type":12,"linkType":22},{"sys":23556},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23558,"metaTitle":405,"metaDescription":406,"mainTitle":23559,"subtitle":424,"heroImage":23574,"ctaButton":447,"ctaLink":448},[404],{"data":23560,"content":23561,"nodeType":74},{},[23562,23568],{"data":23563,"content":23564,"nodeType":78},{},[23565],{"data":23566,"marks":23567,"value":416,"nodeType":82},{},[],{"data":23569,"content":23570,"nodeType":87},{},[23571],{"data":23572,"marks":23573,"value":423,"nodeType":82},{},[],{"metadata":23575,"sys":23578,"fields":23583},{"tags":23576,"concepts":23577},[],[],{"space":23579,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23581,"publishedVersion":62,"revision":44,"locale":29},{"sys":23580},{"type":12,"linkType":13,"id":14},{"sys":23582},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23584},{"url":439,"details":23585,"fileName":445,"contentType":446},{"size":441,"image":23586},{"width":443,"height":444},{"sys":23588,"fields":23591},{"id":23589,"createdAt":23590},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":23592,"slug":23593,"articleIntro":-1,"category":23594},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[23595],{"metadata":23596,"sys":23599,"fields":23606},{"tags":23597,"concepts":23598},[],[],{"space":23600,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23602,"publishedVersion":395,"revision":62,"contentType":23604,"locale":29},{"sys":23601},{"type":12,"linkType":13,"id":14},{"sys":23603},{"id":21,"type":12,"linkType":22},{"sys":23605},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23607,"metaTitle":405,"metaDescription":406,"mainTitle":23608,"subtitle":424,"heroImage":23623,"ctaButton":447,"ctaLink":448},[404],{"data":23609,"content":23610,"nodeType":74},{},[23611,23617],{"data":23612,"content":23613,"nodeType":78},{},[23614],{"data":23615,"marks":23616,"value":416,"nodeType":82},{},[],{"data":23618,"content":23619,"nodeType":87},{},[23620],{"data":23621,"marks":23622,"value":423,"nodeType":82},{},[],{"metadata":23624,"sys":23627,"fields":23632},{"tags":23625,"concepts":23626},[],[],{"space":23628,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23630,"publishedVersion":62,"revision":44,"locale":29},{"sys":23629},{"type":12,"linkType":13,"id":14},{"sys":23631},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23633},{"url":439,"details":23634,"fileName":445,"contentType":446},{"size":441,"image":23635},{"width":443,"height":444},{"sys":23637,"fields":23640},{"id":23638,"createdAt":23639},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":23641,"slug":23642,"articleIntro":23641,"category":23643},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[23644],{"metadata":23645,"sys":23648,"fields":23655},{"tags":23646,"concepts":23647},[],[],{"space":23649,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23651,"publishedVersion":395,"revision":62,"contentType":23653,"locale":29},{"sys":23650},{"type":12,"linkType":13,"id":14},{"sys":23652},{"id":21,"type":12,"linkType":22},{"sys":23654},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23656,"metaTitle":405,"metaDescription":406,"mainTitle":23657,"subtitle":424,"heroImage":23672,"ctaButton":447,"ctaLink":448},[404],{"data":23658,"content":23659,"nodeType":74},{},[23660,23666],{"data":23661,"content":23662,"nodeType":78},{},[23663],{"data":23664,"marks":23665,"value":416,"nodeType":82},{},[],{"data":23667,"content":23668,"nodeType":87},{},[23669],{"data":23670,"marks":23671,"value":423,"nodeType":82},{},[],{"metadata":23673,"sys":23676,"fields":23681},{"tags":23674,"concepts":23675},[],[],{"space":23677,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23679,"publishedVersion":62,"revision":44,"locale":29},{"sys":23678},{"type":12,"linkType":13,"id":14},{"sys":23680},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23682},{"url":439,"details":23683,"fileName":445,"contentType":446},{"size":441,"image":23684},{"width":443,"height":444},{"sys":23686,"fields":23689},{"id":23687,"createdAt":23688},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":23690,"slug":23691,"articleIntro":23690,"category":23692},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[23693],{"metadata":23694,"sys":23697,"fields":23704},{"tags":23695,"concepts":23696},[],[],{"space":23698,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23700,"publishedVersion":395,"revision":62,"contentType":23702,"locale":29},{"sys":23699},{"type":12,"linkType":13,"id":14},{"sys":23701},{"id":21,"type":12,"linkType":22},{"sys":23703},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23705,"metaTitle":405,"metaDescription":406,"mainTitle":23706,"subtitle":424,"heroImage":23721,"ctaButton":447,"ctaLink":448},[404],{"data":23707,"content":23708,"nodeType":74},{},[23709,23715],{"data":23710,"content":23711,"nodeType":78},{},[23712],{"data":23713,"marks":23714,"value":416,"nodeType":82},{},[],{"data":23716,"content":23717,"nodeType":87},{},[23718],{"data":23719,"marks":23720,"value":423,"nodeType":82},{},[],{"metadata":23722,"sys":23725,"fields":23730},{"tags":23723,"concepts":23724},[],[],{"space":23726,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23728,"publishedVersion":62,"revision":44,"locale":29},{"sys":23727},{"type":12,"linkType":13,"id":14},{"sys":23729},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23731},{"url":439,"details":23732,"fileName":445,"contentType":446},{"size":441,"image":23733},{"width":443,"height":444},{"sys":23735,"fields":23738},{"id":23736,"createdAt":23737},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":23739,"slug":23740,"articleIntro":-1,"category":23741},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[23742],{"metadata":23743,"sys":23746,"fields":23753},{"tags":23744,"concepts":23745},[],[],{"space":23747,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23749,"publishedVersion":395,"revision":62,"contentType":23751,"locale":29},{"sys":23748},{"type":12,"linkType":13,"id":14},{"sys":23750},{"id":21,"type":12,"linkType":22},{"sys":23752},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23754,"metaTitle":405,"metaDescription":406,"mainTitle":23755,"subtitle":424,"heroImage":23770,"ctaButton":447,"ctaLink":448},[404],{"data":23756,"content":23757,"nodeType":74},{},[23758,23764],{"data":23759,"content":23760,"nodeType":78},{},[23761],{"data":23762,"marks":23763,"value":416,"nodeType":82},{},[],{"data":23765,"content":23766,"nodeType":87},{},[23767],{"data":23768,"marks":23769,"value":423,"nodeType":82},{},[],{"metadata":23771,"sys":23774,"fields":23779},{"tags":23772,"concepts":23773},[],[],{"space":23775,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23777,"publishedVersion":62,"revision":44,"locale":29},{"sys":23776},{"type":12,"linkType":13,"id":14},{"sys":23778},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23780},{"url":439,"details":23781,"fileName":445,"contentType":446},{"size":441,"image":23782},{"width":443,"height":444},{"sys":23784,"fields":23787},{"id":23785,"createdAt":23786},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":23788,"slug":23789,"articleIntro":23788,"category":23790},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[23791],{"metadata":23792,"sys":23795,"fields":23802},{"tags":23793,"concepts":23794},[],[],{"space":23796,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23798,"publishedVersion":395,"revision":62,"contentType":23800,"locale":29},{"sys":23797},{"type":12,"linkType":13,"id":14},{"sys":23799},{"id":21,"type":12,"linkType":22},{"sys":23801},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23803,"metaTitle":405,"metaDescription":406,"mainTitle":23804,"subtitle":424,"heroImage":23819,"ctaButton":447,"ctaLink":448},[404],{"data":23805,"content":23806,"nodeType":74},{},[23807,23813],{"data":23808,"content":23809,"nodeType":78},{},[23810],{"data":23811,"marks":23812,"value":416,"nodeType":82},{},[],{"data":23814,"content":23815,"nodeType":87},{},[23816],{"data":23817,"marks":23818,"value":423,"nodeType":82},{},[],{"metadata":23820,"sys":23823,"fields":23828},{"tags":23821,"concepts":23822},[],[],{"space":23824,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23826,"publishedVersion":62,"revision":44,"locale":29},{"sys":23825},{"type":12,"linkType":13,"id":14},{"sys":23827},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23829},{"url":439,"details":23830,"fileName":445,"contentType":446},{"size":441,"image":23831},{"width":443,"height":444},{"sys":23833,"fields":23836},{"id":23834,"createdAt":23835},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":23837,"slug":23838,"articleIntro":-1,"category":23839},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[23840],{"metadata":23841,"sys":23844,"fields":23851},{"tags":23842,"concepts":23843},[],[],{"space":23845,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23847,"publishedVersion":395,"revision":62,"contentType":23849,"locale":29},{"sys":23846},{"type":12,"linkType":13,"id":14},{"sys":23848},{"id":21,"type":12,"linkType":22},{"sys":23850},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23852,"metaTitle":405,"metaDescription":406,"mainTitle":23853,"subtitle":424,"heroImage":23868,"ctaButton":447,"ctaLink":448},[404],{"data":23854,"content":23855,"nodeType":74},{},[23856,23862],{"data":23857,"content":23858,"nodeType":78},{},[23859],{"data":23860,"marks":23861,"value":416,"nodeType":82},{},[],{"data":23863,"content":23864,"nodeType":87},{},[23865],{"data":23866,"marks":23867,"value":423,"nodeType":82},{},[],{"metadata":23869,"sys":23872,"fields":23877},{"tags":23870,"concepts":23871},[],[],{"space":23873,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23875,"publishedVersion":62,"revision":44,"locale":29},{"sys":23874},{"type":12,"linkType":13,"id":14},{"sys":23876},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23878},{"url":439,"details":23879,"fileName":445,"contentType":446},{"size":441,"image":23880},{"width":443,"height":444},{"sys":23882,"fields":23885},{"id":23883,"createdAt":23884},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":23886,"slug":23887,"articleIntro":23886,"category":23888},"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",[23889],{"metadata":23890,"sys":23893,"fields":23900},{"tags":23891,"concepts":23892},[],[],{"space":23894,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23896,"publishedVersion":395,"revision":62,"contentType":23898,"locale":29},{"sys":23895},{"type":12,"linkType":13,"id":14},{"sys":23897},{"id":21,"type":12,"linkType":22},{"sys":23899},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23901,"metaTitle":405,"metaDescription":406,"mainTitle":23902,"subtitle":424,"heroImage":23917,"ctaButton":447,"ctaLink":448},[404],{"data":23903,"content":23904,"nodeType":74},{},[23905,23911],{"data":23906,"content":23907,"nodeType":78},{},[23908],{"data":23909,"marks":23910,"value":416,"nodeType":82},{},[],{"data":23912,"content":23913,"nodeType":87},{},[23914],{"data":23915,"marks":23916,"value":423,"nodeType":82},{},[],{"metadata":23918,"sys":23921,"fields":23926},{"tags":23919,"concepts":23920},[],[],{"space":23922,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23924,"publishedVersion":62,"revision":44,"locale":29},{"sys":23923},{"type":12,"linkType":13,"id":14},{"sys":23925},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23927},{"url":439,"details":23928,"fileName":445,"contentType":446},{"size":441,"image":23929},{"width":443,"height":444},{"sys":23931,"fields":23934},{"id":23932,"createdAt":23933},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23935,"slug":23936,"articleIntro":-1,"category":23937},"Compte 66 - Charges financières","compte-66-charges-financieres",[23938],{"metadata":23939,"sys":23942,"fields":23949},{"tags":23940,"concepts":23941},[],[],{"space":23943,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23945,"publishedVersion":395,"revision":62,"contentType":23947,"locale":29},{"sys":23944},{"type":12,"linkType":13,"id":14},{"sys":23946},{"id":21,"type":12,"linkType":22},{"sys":23948},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23950,"metaTitle":405,"metaDescription":406,"mainTitle":23951,"subtitle":424,"heroImage":23966,"ctaButton":447,"ctaLink":448},[404],{"data":23952,"content":23953,"nodeType":74},{},[23954,23960],{"data":23955,"content":23956,"nodeType":78},{},[23957],{"data":23958,"marks":23959,"value":416,"nodeType":82},{},[],{"data":23961,"content":23962,"nodeType":87},{},[23963],{"data":23964,"marks":23965,"value":423,"nodeType":82},{},[],{"metadata":23967,"sys":23970,"fields":23975},{"tags":23968,"concepts":23969},[],[],{"space":23971,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23973,"publishedVersion":62,"revision":44,"locale":29},{"sys":23972},{"type":12,"linkType":13,"id":14},{"sys":23974},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23976},{"url":439,"details":23977,"fileName":445,"contentType":446},{"size":441,"image":23978},{"width":443,"height":444},{"sys":23980,"fields":23983},{"id":23981,"createdAt":23982},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":23984,"slug":23985,"articleIntro":-1,"category":23986},"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",[23987],{"metadata":23988,"sys":23991,"fields":23998},{"tags":23989,"concepts":23990},[],[],{"space":23992,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23994,"publishedVersion":395,"revision":62,"contentType":23996,"locale":29},{"sys":23993},{"type":12,"linkType":13,"id":14},{"sys":23995},{"id":21,"type":12,"linkType":22},{"sys":23997},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23999,"metaTitle":405,"metaDescription":406,"mainTitle":24000,"subtitle":424,"heroImage":24015,"ctaButton":447,"ctaLink":448},[404],{"data":24001,"content":24002,"nodeType":74},{},[24003,24009],{"data":24004,"content":24005,"nodeType":78},{},[24006],{"data":24007,"marks":24008,"value":416,"nodeType":82},{},[],{"data":24010,"content":24011,"nodeType":87},{},[24012],{"data":24013,"marks":24014,"value":423,"nodeType":82},{},[],{"metadata":24016,"sys":24019,"fields":24024},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24022,"publishedVersion":62,"revision":44,"locale":29},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24025},{"url":439,"details":24026,"fileName":445,"contentType":446},{"size":441,"image":24027},{"width":443,"height":444},{"sys":24029,"fields":24032},{"id":24030,"createdAt":24031},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":24033,"slug":24034,"articleIntro":24033,"category":24035},"Classe 15 - Provisions","classe-15-provisions",[24036],{"metadata":24037,"sys":24040,"fields":24047},{"tags":24038,"concepts":24039},[],[],{"space":24041,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24043,"publishedVersion":395,"revision":62,"contentType":24045,"locale":29},{"sys":24042},{"type":12,"linkType":13,"id":14},{"sys":24044},{"id":21,"type":12,"linkType":22},{"sys":24046},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24048,"metaTitle":405,"metaDescription":406,"mainTitle":24049,"subtitle":424,"heroImage":24064,"ctaButton":447,"ctaLink":448},[404],{"data":24050,"content":24051,"nodeType":74},{},[24052,24058],{"data":24053,"content":24054,"nodeType":78},{},[24055],{"data":24056,"marks":24057,"value":416,"nodeType":82},{},[],{"data":24059,"content":24060,"nodeType":87},{},[24061],{"data":24062,"marks":24063,"value":423,"nodeType":82},{},[],{"metadata":24065,"sys":24068,"fields":24073},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24071,"publishedVersion":62,"revision":44,"locale":29},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24074},{"url":439,"details":24075,"fileName":445,"contentType":446},{"size":441,"image":24076},{"width":443,"height":444},{"sys":24078,"fields":24081},{"id":24079,"createdAt":24080},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":24082,"slug":24083,"articleIntro":24082,"category":24084},"Compte 211 - Terrains","compte-211-terrains",[24085],{"metadata":24086,"sys":24089,"fields":24096},{"tags":24087,"concepts":24088},[],[],{"space":24090,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24092,"publishedVersion":395,"revision":62,"contentType":24094,"locale":29},{"sys":24091},{"type":12,"linkType":13,"id":14},{"sys":24093},{"id":21,"type":12,"linkType":22},{"sys":24095},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24097,"metaTitle":405,"metaDescription":406,"mainTitle":24098,"subtitle":424,"heroImage":24113,"ctaButton":447,"ctaLink":448},[404],{"data":24099,"content":24100,"nodeType":74},{},[24101,24107],{"data":24102,"content":24103,"nodeType":78},{},[24104],{"data":24105,"marks":24106,"value":416,"nodeType":82},{},[],{"data":24108,"content":24109,"nodeType":87},{},[24110],{"data":24111,"marks":24112,"value":423,"nodeType":82},{},[],{"metadata":24114,"sys":24117,"fields":24122},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24120,"publishedVersion":62,"revision":44,"locale":29},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24123},{"url":439,"details":24124,"fileName":445,"contentType":446},{"size":441,"image":24125},{"width":443,"height":444},{"sys":24127,"fields":24130},{"id":24128,"createdAt":24129},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":24131,"slug":24132,"articleIntro":24131,"category":24133},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[24134],{"metadata":24135,"sys":24138,"fields":24145},{"tags":24136,"concepts":24137},[],[],{"space":24139,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24141,"publishedVersion":395,"revision":62,"contentType":24143,"locale":29},{"sys":24140},{"type":12,"linkType":13,"id":14},{"sys":24142},{"id":21,"type":12,"linkType":22},{"sys":24144},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24146,"metaTitle":405,"metaDescription":406,"mainTitle":24147,"subtitle":424,"heroImage":24162,"ctaButton":447,"ctaLink":448},[404],{"data":24148,"content":24149,"nodeType":74},{},[24150,24156],{"data":24151,"content":24152,"nodeType":78},{},[24153],{"data":24154,"marks":24155,"value":416,"nodeType":82},{},[],{"data":24157,"content":24158,"nodeType":87},{},[24159],{"data":24160,"marks":24161,"value":423,"nodeType":82},{},[],{"metadata":24163,"sys":24166,"fields":24171},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24169,"publishedVersion":62,"revision":44,"locale":29},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24172},{"url":439,"details":24173,"fileName":445,"contentType":446},{"size":441,"image":24174},{"width":443,"height":444},{"sys":24176,"fields":24179},{"id":24177,"createdAt":24178},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":24180,"slug":24181,"articleIntro":24180,"category":24182},"1688 - Intérêts courus","compte-1688-interets-courus",[24183],{"metadata":24184,"sys":24187,"fields":24194},{"tags":24185,"concepts":24186},[],[],{"space":24188,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24190,"publishedVersion":395,"revision":62,"contentType":24192,"locale":29},{"sys":24189},{"type":12,"linkType":13,"id":14},{"sys":24191},{"id":21,"type":12,"linkType":22},{"sys":24193},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24195,"metaTitle":405,"metaDescription":406,"mainTitle":24196,"subtitle":424,"heroImage":24211,"ctaButton":447,"ctaLink":448},[404],{"data":24197,"content":24198,"nodeType":74},{},[24199,24205],{"data":24200,"content":24201,"nodeType":78},{},[24202],{"data":24203,"marks":24204,"value":416,"nodeType":82},{},[],{"data":24206,"content":24207,"nodeType":87},{},[24208],{"data":24209,"marks":24210,"value":423,"nodeType":82},{},[],{"metadata":24212,"sys":24215,"fields":24220},{"tags":24213,"concepts":24214},[],[],{"space":24216,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24218,"publishedVersion":62,"revision":44,"locale":29},{"sys":24217},{"type":12,"linkType":13,"id":14},{"sys":24219},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24221},{"url":439,"details":24222,"fileName":445,"contentType":446},{"size":441,"image":24223},{"width":443,"height":444},{"sys":24225,"fields":24228},{"id":24226,"createdAt":24227},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":24229,"slug":24230,"articleIntro":-1,"category":24231},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[24232],{"metadata":24233,"sys":24236,"fields":24243},{"tags":24234,"concepts":24235},[],[],{"space":24237,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24239,"publishedVersion":395,"revision":62,"contentType":24241,"locale":29},{"sys":24238},{"type":12,"linkType":13,"id":14},{"sys":24240},{"id":21,"type":12,"linkType":22},{"sys":24242},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24244,"metaTitle":405,"metaDescription":406,"mainTitle":24245,"subtitle":424,"heroImage":24260,"ctaButton":447,"ctaLink":448},[404],{"data":24246,"content":24247,"nodeType":74},{},[24248,24254],{"data":24249,"content":24250,"nodeType":78},{},[24251],{"data":24252,"marks":24253,"value":416,"nodeType":82},{},[],{"data":24255,"content":24256,"nodeType":87},{},[24257],{"data":24258,"marks":24259,"value":423,"nodeType":82},{},[],{"metadata":24261,"sys":24264,"fields":24269},{"tags":24262,"concepts":24263},[],[],{"space":24265,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24267,"publishedVersion":62,"revision":44,"locale":29},{"sys":24266},{"type":12,"linkType":13,"id":14},{"sys":24268},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24270},{"url":439,"details":24271,"fileName":445,"contentType":446},{"size":441,"image":24272},{"width":443,"height":444},{"sys":24274,"fields":24277},{"id":24275,"createdAt":24276},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":24278,"slug":24279,"articleIntro":24278,"category":24280},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[24281],{"metadata":24282,"sys":24285,"fields":24292},{"tags":24283,"concepts":24284},[],[],{"space":24286,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24288,"publishedVersion":395,"revision":62,"contentType":24290,"locale":29},{"sys":24287},{"type":12,"linkType":13,"id":14},{"sys":24289},{"id":21,"type":12,"linkType":22},{"sys":24291},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24293,"metaTitle":405,"metaDescription":406,"mainTitle":24294,"subtitle":424,"heroImage":24309,"ctaButton":447,"ctaLink":448},[404],{"data":24295,"content":24296,"nodeType":74},{},[24297,24303],{"data":24298,"content":24299,"nodeType":78},{},[24300],{"data":24301,"marks":24302,"value":416,"nodeType":82},{},[],{"data":24304,"content":24305,"nodeType":87},{},[24306],{"data":24307,"marks":24308,"value":423,"nodeType":82},{},[],{"metadata":24310,"sys":24313,"fields":24318},{"tags":24311,"concepts":24312},[],[],{"space":24314,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24316,"publishedVersion":62,"revision":44,"locale":29},{"sys":24315},{"type":12,"linkType":13,"id":14},{"sys":24317},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24319},{"url":439,"details":24320,"fileName":445,"contentType":446},{"size":441,"image":24321},{"width":443,"height":444},{"sys":24323,"fields":24326},{"id":24324,"createdAt":24325},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":24327,"slug":24328,"articleIntro":24327,"category":24329},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[24330],{"metadata":24331,"sys":24334,"fields":24341},{"tags":24332,"concepts":24333},[],[],{"space":24335,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24337,"publishedVersion":395,"revision":62,"contentType":24339,"locale":29},{"sys":24336},{"type":12,"linkType":13,"id":14},{"sys":24338},{"id":21,"type":12,"linkType":22},{"sys":24340},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24342,"metaTitle":405,"metaDescription":406,"mainTitle":24343,"subtitle":424,"heroImage":24358,"ctaButton":447,"ctaLink":448},[404],{"data":24344,"content":24345,"nodeType":74},{},[24346,24352],{"data":24347,"content":24348,"nodeType":78},{},[24349],{"data":24350,"marks":24351,"value":416,"nodeType":82},{},[],{"data":24353,"content":24354,"nodeType":87},{},[24355],{"data":24356,"marks":24357,"value":423,"nodeType":82},{},[],{"metadata":24359,"sys":24362,"fields":24367},{"tags":24360,"concepts":24361},[],[],{"space":24363,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24365,"publishedVersion":62,"revision":44,"locale":29},{"sys":24364},{"type":12,"linkType":13,"id":14},{"sys":24366},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24368},{"url":439,"details":24369,"fileName":445,"contentType":446},{"size":441,"image":24370},{"width":443,"height":444},{"sys":24372,"fields":24375},{"id":24373,"createdAt":24374},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":24376,"slug":24377,"articleIntro":24376,"category":24378},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[24379],{"metadata":24380,"sys":24383,"fields":24390},{"tags":24381,"concepts":24382},[],[],{"space":24384,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24386,"publishedVersion":395,"revision":62,"contentType":24388,"locale":29},{"sys":24385},{"type":12,"linkType":13,"id":14},{"sys":24387},{"id":21,"type":12,"linkType":22},{"sys":24389},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24391,"metaTitle":405,"metaDescription":406,"mainTitle":24392,"subtitle":424,"heroImage":24407,"ctaButton":447,"ctaLink":448},[404],{"data":24393,"content":24394,"nodeType":74},{},[24395,24401],{"data":24396,"content":24397,"nodeType":78},{},[24398],{"data":24399,"marks":24400,"value":416,"nodeType":82},{},[],{"data":24402,"content":24403,"nodeType":87},{},[24404],{"data":24405,"marks":24406,"value":423,"nodeType":82},{},[],{"metadata":24408,"sys":24411,"fields":24416},{"tags":24409,"concepts":24410},[],[],{"space":24412,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24414,"publishedVersion":62,"revision":44,"locale":29},{"sys":24413},{"type":12,"linkType":13,"id":14},{"sys":24415},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24417},{"url":439,"details":24418,"fileName":445,"contentType":446},{"size":441,"image":24419},{"width":443,"height":444},{"sys":24421,"fields":24424},{"id":24422,"createdAt":24423},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":24425,"slug":24426,"articleIntro":24425,"category":24427},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[24428],{"metadata":24429,"sys":24432,"fields":24439},{"tags":24430,"concepts":24431},[],[],{"space":24433,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24435,"publishedVersion":395,"revision":62,"contentType":24437,"locale":29},{"sys":24434},{"type":12,"linkType":13,"id":14},{"sys":24436},{"id":21,"type":12,"linkType":22},{"sys":24438},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24440,"metaTitle":405,"metaDescription":406,"mainTitle":24441,"subtitle":424,"heroImage":24456,"ctaButton":447,"ctaLink":448},[404],{"data":24442,"content":24443,"nodeType":74},{},[24444,24450],{"data":24445,"content":24446,"nodeType":78},{},[24447],{"data":24448,"marks":24449,"value":416,"nodeType":82},{},[],{"data":24451,"content":24452,"nodeType":87},{},[24453],{"data":24454,"marks":24455,"value":423,"nodeType":82},{},[],{"metadata":24457,"sys":24460,"fields":24465},{"tags":24458,"concepts":24459},[],[],{"space":24461,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24463,"publishedVersion":62,"revision":44,"locale":29},{"sys":24462},{"type":12,"linkType":13,"id":14},{"sys":24464},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24466},{"url":439,"details":24467,"fileName":445,"contentType":446},{"size":441,"image":24468},{"width":443,"height":444},{"sys":24470,"fields":24473},{"id":24471,"createdAt":24472},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":24474,"slug":24475,"articleIntro":24474,"category":24476},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[24477],{"metadata":24478,"sys":24481,"fields":24488},{"tags":24479,"concepts":24480},[],[],{"space":24482,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24484,"publishedVersion":395,"revision":62,"contentType":24486,"locale":29},{"sys":24483},{"type":12,"linkType":13,"id":14},{"sys":24485},{"id":21,"type":12,"linkType":22},{"sys":24487},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24489,"metaTitle":405,"metaDescription":406,"mainTitle":24490,"subtitle":424,"heroImage":24505,"ctaButton":447,"ctaLink":448},[404],{"data":24491,"content":24492,"nodeType":74},{},[24493,24499],{"data":24494,"content":24495,"nodeType":78},{},[24496],{"data":24497,"marks":24498,"value":416,"nodeType":82},{},[],{"data":24500,"content":24501,"nodeType":87},{},[24502],{"data":24503,"marks":24504,"value":423,"nodeType":82},{},[],{"metadata":24506,"sys":24509,"fields":24514},{"tags":24507,"concepts":24508},[],[],{"space":24510,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24512,"publishedVersion":62,"revision":44,"locale":29},{"sys":24511},{"type":12,"linkType":13,"id":14},{"sys":24513},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24515},{"url":439,"details":24516,"fileName":445,"contentType":446},{"size":441,"image":24517},{"width":443,"height":444},{"sys":24519,"fields":24522},{"id":24520,"createdAt":24521},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":24523,"slug":24524,"articleIntro":24525,"category":24526},"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.",[24527],{"metadata":24528,"sys":24531,"fields":24538},{"tags":24529,"concepts":24530},[],[],{"space":24532,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24534,"publishedVersion":395,"revision":62,"contentType":24536,"locale":29},{"sys":24533},{"type":12,"linkType":13,"id":14},{"sys":24535},{"id":21,"type":12,"linkType":22},{"sys":24537},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24539,"metaTitle":405,"metaDescription":406,"mainTitle":24540,"subtitle":424,"heroImage":24555,"ctaButton":447,"ctaLink":448},[404],{"data":24541,"content":24542,"nodeType":74},{},[24543,24549],{"data":24544,"content":24545,"nodeType":78},{},[24546],{"data":24547,"marks":24548,"value":416,"nodeType":82},{},[],{"data":24550,"content":24551,"nodeType":87},{},[24552],{"data":24553,"marks":24554,"value":423,"nodeType":82},{},[],{"metadata":24556,"sys":24559,"fields":24564},{"tags":24557,"concepts":24558},[],[],{"space":24560,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24562,"publishedVersion":62,"revision":44,"locale":29},{"sys":24561},{"type":12,"linkType":13,"id":14},{"sys":24563},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24565},{"url":439,"details":24566,"fileName":445,"contentType":446},{"size":441,"image":24567},{"width":443,"height":444},{"sys":24569,"fields":24572},{"id":24570,"createdAt":24571},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":24573,"slug":24574,"articleIntro":24573,"category":24575},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[24576],{"metadata":24577,"sys":24580,"fields":24587},{"tags":24578,"concepts":24579},[],[],{"space":24581,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24583,"publishedVersion":395,"revision":62,"contentType":24585,"locale":29},{"sys":24582},{"type":12,"linkType":13,"id":14},{"sys":24584},{"id":21,"type":12,"linkType":22},{"sys":24586},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24588,"metaTitle":405,"metaDescription":406,"mainTitle":24589,"subtitle":424,"heroImage":24604,"ctaButton":447,"ctaLink":448},[404],{"data":24590,"content":24591,"nodeType":74},{},[24592,24598],{"data":24593,"content":24594,"nodeType":78},{},[24595],{"data":24596,"marks":24597,"value":416,"nodeType":82},{},[],{"data":24599,"content":24600,"nodeType":87},{},[24601],{"data":24602,"marks":24603,"value":423,"nodeType":82},{},[],{"metadata":24605,"sys":24608,"fields":24613},{"tags":24606,"concepts":24607},[],[],{"space":24609,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24611,"publishedVersion":62,"revision":44,"locale":29},{"sys":24610},{"type":12,"linkType":13,"id":14},{"sys":24612},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24614},{"url":439,"details":24615,"fileName":445,"contentType":446},{"size":441,"image":24616},{"width":443,"height":444},{"sys":24618,"fields":24621},{"id":24619,"createdAt":24620},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":24622,"slug":24623,"articleIntro":-1,"category":24624},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[24625],{"metadata":24626,"sys":24629,"fields":24636},{"tags":24627,"concepts":24628},[],[],{"space":24630,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24632,"publishedVersion":395,"revision":62,"contentType":24634,"locale":29},{"sys":24631},{"type":12,"linkType":13,"id":14},{"sys":24633},{"id":21,"type":12,"linkType":22},{"sys":24635},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24637,"metaTitle":405,"metaDescription":406,"mainTitle":24638,"subtitle":424,"heroImage":24653,"ctaButton":447,"ctaLink":448},[404],{"data":24639,"content":24640,"nodeType":74},{},[24641,24647],{"data":24642,"content":24643,"nodeType":78},{},[24644],{"data":24645,"marks":24646,"value":416,"nodeType":82},{},[],{"data":24648,"content":24649,"nodeType":87},{},[24650],{"data":24651,"marks":24652,"value":423,"nodeType":82},{},[],{"metadata":24654,"sys":24657,"fields":24662},{"tags":24655,"concepts":24656},[],[],{"space":24658,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24660,"publishedVersion":62,"revision":44,"locale":29},{"sys":24659},{"type":12,"linkType":13,"id":14},{"sys":24661},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24663},{"url":439,"details":24664,"fileName":445,"contentType":446},{"size":441,"image":24665},{"width":443,"height":444},{"sys":24667,"fields":24670},{"id":24668,"createdAt":24669},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":24671,"slug":24672,"articleIntro":24671,"category":24673},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[24674],{"metadata":24675,"sys":24678,"fields":24685},{"tags":24676,"concepts":24677},[],[],{"space":24679,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24681,"publishedVersion":395,"revision":62,"contentType":24683,"locale":29},{"sys":24680},{"type":12,"linkType":13,"id":14},{"sys":24682},{"id":21,"type":12,"linkType":22},{"sys":24684},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24686,"metaTitle":405,"metaDescription":406,"mainTitle":24687,"subtitle":424,"heroImage":24702,"ctaButton":447,"ctaLink":448},[404],{"data":24688,"content":24689,"nodeType":74},{},[24690,24696],{"data":24691,"content":24692,"nodeType":78},{},[24693],{"data":24694,"marks":24695,"value":416,"nodeType":82},{},[],{"data":24697,"content":24698,"nodeType":87},{},[24699],{"data":24700,"marks":24701,"value":423,"nodeType":82},{},[],{"metadata":24703,"sys":24706,"fields":24711},{"tags":24704,"concepts":24705},[],[],{"space":24707,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24709,"publishedVersion":62,"revision":44,"locale":29},{"sys":24708},{"type":12,"linkType":13,"id":14},{"sys":24710},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24712},{"url":439,"details":24713,"fileName":445,"contentType":446},{"size":441,"image":24714},{"width":443,"height":444},{"sys":24716,"fields":24719},{"id":24717,"createdAt":24718},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":24720,"slug":24721,"articleIntro":-1,"category":24722},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[24723],{"metadata":24724,"sys":24727,"fields":24734},{"tags":24725,"concepts":24726},[],[],{"space":24728,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24730,"publishedVersion":395,"revision":62,"contentType":24732,"locale":29},{"sys":24729},{"type":12,"linkType":13,"id":14},{"sys":24731},{"id":21,"type":12,"linkType":22},{"sys":24733},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24735,"metaTitle":405,"metaDescription":406,"mainTitle":24736,"subtitle":424,"heroImage":24751,"ctaButton":447,"ctaLink":448},[404],{"data":24737,"content":24738,"nodeType":74},{},[24739,24745],{"data":24740,"content":24741,"nodeType":78},{},[24742],{"data":24743,"marks":24744,"value":416,"nodeType":82},{},[],{"data":24746,"content":24747,"nodeType":87},{},[24748],{"data":24749,"marks":24750,"value":423,"nodeType":82},{},[],{"metadata":24752,"sys":24755,"fields":24760},{"tags":24753,"concepts":24754},[],[],{"space":24756,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24758,"publishedVersion":62,"revision":44,"locale":29},{"sys":24757},{"type":12,"linkType":13,"id":14},{"sys":24759},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24761},{"url":439,"details":24762,"fileName":445,"contentType":446},{"size":441,"image":24763},{"width":443,"height":444},{"sys":24765,"fields":24768},{"id":24766,"createdAt":24767},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24769,"slug":24770,"articleIntro":24769,"category":24771},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24772],{"metadata":24773,"sys":24776,"fields":24783},{"tags":24774,"concepts":24775},[],[],{"space":24777,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24779,"publishedVersion":395,"revision":62,"contentType":24781,"locale":29},{"sys":24778},{"type":12,"linkType":13,"id":14},{"sys":24780},{"id":21,"type":12,"linkType":22},{"sys":24782},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24784,"metaTitle":405,"metaDescription":406,"mainTitle":24785,"subtitle":424,"heroImage":24800,"ctaButton":447,"ctaLink":448},[404],{"data":24786,"content":24787,"nodeType":74},{},[24788,24794],{"data":24789,"content":24790,"nodeType":78},{},[24791],{"data":24792,"marks":24793,"value":416,"nodeType":82},{},[],{"data":24795,"content":24796,"nodeType":87},{},[24797],{"data":24798,"marks":24799,"value":423,"nodeType":82},{},[],{"metadata":24801,"sys":24804,"fields":24809},{"tags":24802,"concepts":24803},[],[],{"space":24805,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24807,"publishedVersion":62,"revision":44,"locale":29},{"sys":24806},{"type":12,"linkType":13,"id":14},{"sys":24808},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24810},{"url":439,"details":24811,"fileName":445,"contentType":446},{"size":441,"image":24812},{"width":443,"height":444},{"sys":24814,"fields":24817},{"id":24815,"createdAt":24816},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":24818,"slug":24819,"articleIntro":24820,"category":24821},"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.",[24822],{"metadata":24823,"sys":24826,"fields":24833},{"tags":24824,"concepts":24825},[],[],{"space":24827,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24829,"publishedVersion":395,"revision":62,"contentType":24831,"locale":29},{"sys":24828},{"type":12,"linkType":13,"id":14},{"sys":24830},{"id":21,"type":12,"linkType":22},{"sys":24832},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24834,"metaTitle":405,"metaDescription":406,"mainTitle":24835,"subtitle":424,"heroImage":24850,"ctaButton":447,"ctaLink":448},[404],{"data":24836,"content":24837,"nodeType":74},{},[24838,24844],{"data":24839,"content":24840,"nodeType":78},{},[24841],{"data":24842,"marks":24843,"value":416,"nodeType":82},{},[],{"data":24845,"content":24846,"nodeType":87},{},[24847],{"data":24848,"marks":24849,"value":423,"nodeType":82},{},[],{"metadata":24851,"sys":24854,"fields":24859},{"tags":24852,"concepts":24853},[],[],{"space":24855,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24857,"publishedVersion":62,"revision":44,"locale":29},{"sys":24856},{"type":12,"linkType":13,"id":14},{"sys":24858},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24860},{"url":439,"details":24861,"fileName":445,"contentType":446},{"size":441,"image":24862},{"width":443,"height":444},{"sys":24864,"fields":24867},{"id":24865,"createdAt":24866},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":24868,"slug":24869,"articleIntro":24868,"category":24870},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[24871],{"metadata":24872,"sys":24875,"fields":24882},{"tags":24873,"concepts":24874},[],[],{"space":24876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24878,"publishedVersion":395,"revision":62,"contentType":24880,"locale":29},{"sys":24877},{"type":12,"linkType":13,"id":14},{"sys":24879},{"id":21,"type":12,"linkType":22},{"sys":24881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24883,"metaTitle":405,"metaDescription":406,"mainTitle":24884,"subtitle":424,"heroImage":24899,"ctaButton":447,"ctaLink":448},[404],{"data":24885,"content":24886,"nodeType":74},{},[24887,24893],{"data":24888,"content":24889,"nodeType":78},{},[24890],{"data":24891,"marks":24892,"value":416,"nodeType":82},{},[],{"data":24894,"content":24895,"nodeType":87},{},[24896],{"data":24897,"marks":24898,"value":423,"nodeType":82},{},[],{"metadata":24900,"sys":24903,"fields":24908},{"tags":24901,"concepts":24902},[],[],{"space":24904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24906,"publishedVersion":62,"revision":44,"locale":29},{"sys":24905},{"type":12,"linkType":13,"id":14},{"sys":24907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24909},{"url":439,"details":24910,"fileName":445,"contentType":446},{"size":441,"image":24911},{"width":443,"height":444},{"sys":24913,"fields":24916},{"id":24914,"createdAt":24915},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":24917,"slug":24918,"articleIntro":24917,"category":24919},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[24920],{"metadata":24921,"sys":24924,"fields":24931},{"tags":24922,"concepts":24923},[],[],{"space":24925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24927,"publishedVersion":395,"revision":62,"contentType":24929,"locale":29},{"sys":24926},{"type":12,"linkType":13,"id":14},{"sys":24928},{"id":21,"type":12,"linkType":22},{"sys":24930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24932,"metaTitle":405,"metaDescription":406,"mainTitle":24933,"subtitle":424,"heroImage":24948,"ctaButton":447,"ctaLink":448},[404],{"data":24934,"content":24935,"nodeType":74},{},[24936,24942],{"data":24937,"content":24938,"nodeType":78},{},[24939],{"data":24940,"marks":24941,"value":416,"nodeType":82},{},[],{"data":24943,"content":24944,"nodeType":87},{},[24945],{"data":24946,"marks":24947,"value":423,"nodeType":82},{},[],{"metadata":24949,"sys":24952,"fields":24957},{"tags":24950,"concepts":24951},[],[],{"space":24953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24955,"publishedVersion":62,"revision":44,"locale":29},{"sys":24954},{"type":12,"linkType":13,"id":14},{"sys":24956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24958},{"url":439,"details":24959,"fileName":445,"contentType":446},{"size":441,"image":24960},{"width":443,"height":444},{"sys":24962,"fields":24965},{"id":24963,"createdAt":24964},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":24966,"slug":24967,"articleIntro":24966,"category":24968},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[24969],{"metadata":24970,"sys":24973,"fields":24980},{"tags":24971,"concepts":24972},[],[],{"space":24974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24976,"publishedVersion":395,"revision":62,"contentType":24978,"locale":29},{"sys":24975},{"type":12,"linkType":13,"id":14},{"sys":24977},{"id":21,"type":12,"linkType":22},{"sys":24979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24981,"metaTitle":405,"metaDescription":406,"mainTitle":24982,"subtitle":424,"heroImage":24997,"ctaButton":447,"ctaLink":448},[404],{"data":24983,"content":24984,"nodeType":74},{},[24985,24991],{"data":24986,"content":24987,"nodeType":78},{},[24988],{"data":24989,"marks":24990,"value":416,"nodeType":82},{},[],{"data":24992,"content":24993,"nodeType":87},{},[24994],{"data":24995,"marks":24996,"value":423,"nodeType":82},{},[],{"metadata":24998,"sys":25001,"fields":25006},{"tags":24999,"concepts":25000},[],[],{"space":25002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25004,"publishedVersion":62,"revision":44,"locale":29},{"sys":25003},{"type":12,"linkType":13,"id":14},{"sys":25005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25007},{"url":439,"details":25008,"fileName":445,"contentType":446},{"size":441,"image":25009},{"width":443,"height":444},{"sys":25011,"fields":25014},{"id":25012,"createdAt":25013},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":25015,"slug":25016,"articleIntro":25015,"category":25017},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[25018],{"metadata":25019,"sys":25022,"fields":25029},{"tags":25020,"concepts":25021},[],[],{"space":25023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25025,"publishedVersion":395,"revision":62,"contentType":25027,"locale":29},{"sys":25024},{"type":12,"linkType":13,"id":14},{"sys":25026},{"id":21,"type":12,"linkType":22},{"sys":25028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25030,"metaTitle":405,"metaDescription":406,"mainTitle":25031,"subtitle":424,"heroImage":25046,"ctaButton":447,"ctaLink":448},[404],{"data":25032,"content":25033,"nodeType":74},{},[25034,25040],{"data":25035,"content":25036,"nodeType":78},{},[25037],{"data":25038,"marks":25039,"value":416,"nodeType":82},{},[],{"data":25041,"content":25042,"nodeType":87},{},[25043],{"data":25044,"marks":25045,"value":423,"nodeType":82},{},[],{"metadata":25047,"sys":25050,"fields":25055},{"tags":25048,"concepts":25049},[],[],{"space":25051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25053,"publishedVersion":62,"revision":44,"locale":29},{"sys":25052},{"type":12,"linkType":13,"id":14},{"sys":25054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25056},{"url":439,"details":25057,"fileName":445,"contentType":446},{"size":441,"image":25058},{"width":443,"height":444},{"sys":25060,"fields":25063},{"id":25061,"createdAt":25062},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":25064,"slug":25065,"articleIntro":25064,"category":25066},"2768 - Intérêts courus","compte-2768-interets-courus",[25067],{"metadata":25068,"sys":25071,"fields":25078},{"tags":25069,"concepts":25070},[],[],{"space":25072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25074,"publishedVersion":395,"revision":62,"contentType":25076,"locale":29},{"sys":25073},{"type":12,"linkType":13,"id":14},{"sys":25075},{"id":21,"type":12,"linkType":22},{"sys":25077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25079,"metaTitle":405,"metaDescription":406,"mainTitle":25080,"subtitle":424,"heroImage":25095,"ctaButton":447,"ctaLink":448},[404],{"data":25081,"content":25082,"nodeType":74},{},[25083,25089],{"data":25084,"content":25085,"nodeType":78},{},[25086],{"data":25087,"marks":25088,"value":416,"nodeType":82},{},[],{"data":25090,"content":25091,"nodeType":87},{},[25092],{"data":25093,"marks":25094,"value":423,"nodeType":82},{},[],{"metadata":25096,"sys":25099,"fields":25104},{"tags":25097,"concepts":25098},[],[],{"space":25100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25102,"publishedVersion":62,"revision":44,"locale":29},{"sys":25101},{"type":12,"linkType":13,"id":14},{"sys":25103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25105},{"url":439,"details":25106,"fileName":445,"contentType":446},{"size":441,"image":25107},{"width":443,"height":444},{"sys":25109,"fields":25112},{"id":25110,"createdAt":25111},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":25113,"slug":25114,"articleIntro":25113,"category":25115},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[25116],{"metadata":25117,"sys":25120,"fields":25127},{"tags":25118,"concepts":25119},[],[],{"space":25121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25123,"publishedVersion":395,"revision":62,"contentType":25125,"locale":29},{"sys":25122},{"type":12,"linkType":13,"id":14},{"sys":25124},{"id":21,"type":12,"linkType":22},{"sys":25126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25128,"metaTitle":405,"metaDescription":406,"mainTitle":25129,"subtitle":424,"heroImage":25144,"ctaButton":447,"ctaLink":448},[404],{"data":25130,"content":25131,"nodeType":74},{},[25132,25138],{"data":25133,"content":25134,"nodeType":78},{},[25135],{"data":25136,"marks":25137,"value":416,"nodeType":82},{},[],{"data":25139,"content":25140,"nodeType":87},{},[25141],{"data":25142,"marks":25143,"value":423,"nodeType":82},{},[],{"metadata":25145,"sys":25148,"fields":25153},{"tags":25146,"concepts":25147},[],[],{"space":25149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25151,"publishedVersion":62,"revision":44,"locale":29},{"sys":25150},{"type":12,"linkType":13,"id":14},{"sys":25152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25154},{"url":439,"details":25155,"fileName":445,"contentType":446},{"size":441,"image":25156},{"width":443,"height":444},{"sys":25158,"fields":25161},{"id":25159,"createdAt":25160},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":25162,"slug":25163,"articleIntro":25162,"category":25164},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[25165],{"metadata":25166,"sys":25169,"fields":25176},{"tags":25167,"concepts":25168},[],[],{"space":25170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25172,"publishedVersion":395,"revision":62,"contentType":25174,"locale":29},{"sys":25171},{"type":12,"linkType":13,"id":14},{"sys":25173},{"id":21,"type":12,"linkType":22},{"sys":25175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25177,"metaTitle":405,"metaDescription":406,"mainTitle":25178,"subtitle":424,"heroImage":25193,"ctaButton":447,"ctaLink":448},[404],{"data":25179,"content":25180,"nodeType":74},{},[25181,25187],{"data":25182,"content":25183,"nodeType":78},{},[25184],{"data":25185,"marks":25186,"value":416,"nodeType":82},{},[],{"data":25188,"content":25189,"nodeType":87},{},[25190],{"data":25191,"marks":25192,"value":423,"nodeType":82},{},[],{"metadata":25194,"sys":25197,"fields":25202},{"tags":25195,"concepts":25196},[],[],{"space":25198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25200,"publishedVersion":62,"revision":44,"locale":29},{"sys":25199},{"type":12,"linkType":13,"id":14},{"sys":25201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25203},{"url":439,"details":25204,"fileName":445,"contentType":446},{"size":441,"image":25205},{"width":443,"height":444},{"sys":25207,"fields":25210},{"id":25208,"createdAt":25209},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":25211,"slug":25212,"articleIntro":25211,"category":25213},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[25214],{"metadata":25215,"sys":25218,"fields":25225},{"tags":25216,"concepts":25217},[],[],{"space":25219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25221,"publishedVersion":395,"revision":62,"contentType":25223,"locale":29},{"sys":25220},{"type":12,"linkType":13,"id":14},{"sys":25222},{"id":21,"type":12,"linkType":22},{"sys":25224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25226,"metaTitle":405,"metaDescription":406,"mainTitle":25227,"subtitle":424,"heroImage":25242,"ctaButton":447,"ctaLink":448},[404],{"data":25228,"content":25229,"nodeType":74},{},[25230,25236],{"data":25231,"content":25232,"nodeType":78},{},[25233],{"data":25234,"marks":25235,"value":416,"nodeType":82},{},[],{"data":25237,"content":25238,"nodeType":87},{},[25239],{"data":25240,"marks":25241,"value":423,"nodeType":82},{},[],{"metadata":25243,"sys":25246,"fields":25251},{"tags":25244,"concepts":25245},[],[],{"space":25247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25249,"publishedVersion":62,"revision":44,"locale":29},{"sys":25248},{"type":12,"linkType":13,"id":14},{"sys":25250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25252},{"url":439,"details":25253,"fileName":445,"contentType":446},{"size":441,"image":25254},{"width":443,"height":444},{"sys":25256,"fields":25259},{"id":25257,"createdAt":25258},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":25260,"slug":25261,"articleIntro":-1,"category":25262},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[25263],{"metadata":25264,"sys":25267,"fields":25274},{"tags":25265,"concepts":25266},[],[],{"space":25268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25270,"publishedVersion":395,"revision":62,"contentType":25272,"locale":29},{"sys":25269},{"type":12,"linkType":13,"id":14},{"sys":25271},{"id":21,"type":12,"linkType":22},{"sys":25273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25275,"metaTitle":405,"metaDescription":406,"mainTitle":25276,"subtitle":424,"heroImage":25291,"ctaButton":447,"ctaLink":448},[404],{"data":25277,"content":25278,"nodeType":74},{},[25279,25285],{"data":25280,"content":25281,"nodeType":78},{},[25282],{"data":25283,"marks":25284,"value":416,"nodeType":82},{},[],{"data":25286,"content":25287,"nodeType":87},{},[25288],{"data":25289,"marks":25290,"value":423,"nodeType":82},{},[],{"metadata":25292,"sys":25295,"fields":25300},{"tags":25293,"concepts":25294},[],[],{"space":25296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25298,"publishedVersion":62,"revision":44,"locale":29},{"sys":25297},{"type":12,"linkType":13,"id":14},{"sys":25299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25301},{"url":439,"details":25302,"fileName":445,"contentType":446},{"size":441,"image":25303},{"width":443,"height":444},{"sys":25305,"fields":25308},{"id":25306,"createdAt":25307},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":25309,"slug":25310,"articleIntro":25309,"category":25311},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[25312],{"metadata":25313,"sys":25316,"fields":25323},{"tags":25314,"concepts":25315},[],[],{"space":25317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25319,"publishedVersion":395,"revision":62,"contentType":25321,"locale":29},{"sys":25318},{"type":12,"linkType":13,"id":14},{"sys":25320},{"id":21,"type":12,"linkType":22},{"sys":25322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25324,"metaTitle":405,"metaDescription":406,"mainTitle":25325,"subtitle":424,"heroImage":25340,"ctaButton":447,"ctaLink":448},[404],{"data":25326,"content":25327,"nodeType":74},{},[25328,25334],{"data":25329,"content":25330,"nodeType":78},{},[25331],{"data":25332,"marks":25333,"value":416,"nodeType":82},{},[],{"data":25335,"content":25336,"nodeType":87},{},[25337],{"data":25338,"marks":25339,"value":423,"nodeType":82},{},[],{"metadata":25341,"sys":25344,"fields":25349},{"tags":25342,"concepts":25343},[],[],{"space":25345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25347,"publishedVersion":62,"revision":44,"locale":29},{"sys":25346},{"type":12,"linkType":13,"id":14},{"sys":25348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25350},{"url":439,"details":25351,"fileName":445,"contentType":446},{"size":441,"image":25352},{"width":443,"height":444},{"sys":25354,"fields":25357},{"id":25355,"createdAt":25356},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":25358,"slug":25359,"articleIntro":25358,"category":25360},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[25361],{"metadata":25362,"sys":25365,"fields":25372},{"tags":25363,"concepts":25364},[],[],{"space":25366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25368,"publishedVersion":395,"revision":62,"contentType":25370,"locale":29},{"sys":25367},{"type":12,"linkType":13,"id":14},{"sys":25369},{"id":21,"type":12,"linkType":22},{"sys":25371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25373,"metaTitle":405,"metaDescription":406,"mainTitle":25374,"subtitle":424,"heroImage":25389,"ctaButton":447,"ctaLink":448},[404],{"data":25375,"content":25376,"nodeType":74},{},[25377,25383],{"data":25378,"content":25379,"nodeType":78},{},[25380],{"data":25381,"marks":25382,"value":416,"nodeType":82},{},[],{"data":25384,"content":25385,"nodeType":87},{},[25386],{"data":25387,"marks":25388,"value":423,"nodeType":82},{},[],{"metadata":25390,"sys":25393,"fields":25398},{"tags":25391,"concepts":25392},[],[],{"space":25394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25396,"publishedVersion":62,"revision":44,"locale":29},{"sys":25395},{"type":12,"linkType":13,"id":14},{"sys":25397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25399},{"url":439,"details":25400,"fileName":445,"contentType":446},{"size":441,"image":25401},{"width":443,"height":444},{"sys":25403,"fields":25406},{"id":25404,"createdAt":25405},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":25407,"slug":25408,"articleIntro":25407,"category":25409},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[25410],{"metadata":25411,"sys":25414,"fields":25421},{"tags":25412,"concepts":25413},[],[],{"space":25415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25417,"publishedVersion":395,"revision":62,"contentType":25419,"locale":29},{"sys":25416},{"type":12,"linkType":13,"id":14},{"sys":25418},{"id":21,"type":12,"linkType":22},{"sys":25420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25422,"metaTitle":405,"metaDescription":406,"mainTitle":25423,"subtitle":424,"heroImage":25438,"ctaButton":447,"ctaLink":448},[404],{"data":25424,"content":25425,"nodeType":74},{},[25426,25432],{"data":25427,"content":25428,"nodeType":78},{},[25429],{"data":25430,"marks":25431,"value":416,"nodeType":82},{},[],{"data":25433,"content":25434,"nodeType":87},{},[25435],{"data":25436,"marks":25437,"value":423,"nodeType":82},{},[],{"metadata":25439,"sys":25442,"fields":25447},{"tags":25440,"concepts":25441},[],[],{"space":25443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25445,"publishedVersion":62,"revision":44,"locale":29},{"sys":25444},{"type":12,"linkType":13,"id":14},{"sys":25446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25448},{"url":439,"details":25449,"fileName":445,"contentType":446},{"size":441,"image":25450},{"width":443,"height":444},{"sys":25452,"fields":25455},{"id":25453,"createdAt":25454},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":25456,"slug":25457,"articleIntro":-1,"category":25458},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[25459],{"metadata":25460,"sys":25463,"fields":25470},{"tags":25461,"concepts":25462},[],[],{"space":25464,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25466,"publishedVersion":395,"revision":62,"contentType":25468,"locale":29},{"sys":25465},{"type":12,"linkType":13,"id":14},{"sys":25467},{"id":21,"type":12,"linkType":22},{"sys":25469},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25471,"metaTitle":405,"metaDescription":406,"mainTitle":25472,"subtitle":424,"heroImage":25487,"ctaButton":447,"ctaLink":448},[404],{"data":25473,"content":25474,"nodeType":74},{},[25475,25481],{"data":25476,"content":25477,"nodeType":78},{},[25478],{"data":25479,"marks":25480,"value":416,"nodeType":82},{},[],{"data":25482,"content":25483,"nodeType":87},{},[25484],{"data":25485,"marks":25486,"value":423,"nodeType":82},{},[],{"metadata":25488,"sys":25491,"fields":25496},{"tags":25489,"concepts":25490},[],[],{"space":25492,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25494,"publishedVersion":62,"revision":44,"locale":29},{"sys":25493},{"type":12,"linkType":13,"id":14},{"sys":25495},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25497},{"url":439,"details":25498,"fileName":445,"contentType":446},{"size":441,"image":25499},{"width":443,"height":444},{"sys":25501,"fields":25504},{"id":25502,"createdAt":25503},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":25505,"slug":25506,"articleIntro":25505,"category":25507},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[25508],{"metadata":25509,"sys":25512,"fields":25519},{"tags":25510,"concepts":25511},[],[],{"space":25513,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25515,"publishedVersion":395,"revision":62,"contentType":25517,"locale":29},{"sys":25514},{"type":12,"linkType":13,"id":14},{"sys":25516},{"id":21,"type":12,"linkType":22},{"sys":25518},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25520,"metaTitle":405,"metaDescription":406,"mainTitle":25521,"subtitle":424,"heroImage":25536,"ctaButton":447,"ctaLink":448},[404],{"data":25522,"content":25523,"nodeType":74},{},[25524,25530],{"data":25525,"content":25526,"nodeType":78},{},[25527],{"data":25528,"marks":25529,"value":416,"nodeType":82},{},[],{"data":25531,"content":25532,"nodeType":87},{},[25533],{"data":25534,"marks":25535,"value":423,"nodeType":82},{},[],{"metadata":25537,"sys":25540,"fields":25545},{"tags":25538,"concepts":25539},[],[],{"space":25541,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25543,"publishedVersion":62,"revision":44,"locale":29},{"sys":25542},{"type":12,"linkType":13,"id":14},{"sys":25544},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25546},{"url":439,"details":25547,"fileName":445,"contentType":446},{"size":441,"image":25548},{"width":443,"height":444},{"sys":25550,"fields":25553},{"id":25551,"createdAt":25552},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":25554,"slug":25555,"articleIntro":-1,"category":25556},"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",[25557],{"metadata":25558,"sys":25561,"fields":25568},{"tags":25559,"concepts":25560},[],[],{"space":25562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25564,"publishedVersion":395,"revision":62,"contentType":25566,"locale":29},{"sys":25563},{"type":12,"linkType":13,"id":14},{"sys":25565},{"id":21,"type":12,"linkType":22},{"sys":25567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25569,"metaTitle":405,"metaDescription":406,"mainTitle":25570,"subtitle":424,"heroImage":25585,"ctaButton":447,"ctaLink":448},[404],{"data":25571,"content":25572,"nodeType":74},{},[25573,25579],{"data":25574,"content":25575,"nodeType":78},{},[25576],{"data":25577,"marks":25578,"value":416,"nodeType":82},{},[],{"data":25580,"content":25581,"nodeType":87},{},[25582],{"data":25583,"marks":25584,"value":423,"nodeType":82},{},[],{"metadata":25586,"sys":25589,"fields":25594},{"tags":25587,"concepts":25588},[],[],{"space":25590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25592,"publishedVersion":62,"revision":44,"locale":29},{"sys":25591},{"type":12,"linkType":13,"id":14},{"sys":25593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25595},{"url":439,"details":25596,"fileName":445,"contentType":446},{"size":441,"image":25597},{"width":443,"height":444},{"sys":25599,"fields":25602},{"id":25600,"createdAt":25601},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":25603,"slug":25604,"articleIntro":25603,"category":25605},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[25606],{"metadata":25607,"sys":25610,"fields":25617},{"tags":25608,"concepts":25609},[],[],{"space":25611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25613,"publishedVersion":395,"revision":62,"contentType":25615,"locale":29},{"sys":25612},{"type":12,"linkType":13,"id":14},{"sys":25614},{"id":21,"type":12,"linkType":22},{"sys":25616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25618,"metaTitle":405,"metaDescription":406,"mainTitle":25619,"subtitle":424,"heroImage":25634,"ctaButton":447,"ctaLink":448},[404],{"data":25620,"content":25621,"nodeType":74},{},[25622,25628],{"data":25623,"content":25624,"nodeType":78},{},[25625],{"data":25626,"marks":25627,"value":416,"nodeType":82},{},[],{"data":25629,"content":25630,"nodeType":87},{},[25631],{"data":25632,"marks":25633,"value":423,"nodeType":82},{},[],{"metadata":25635,"sys":25638,"fields":25643},{"tags":25636,"concepts":25637},[],[],{"space":25639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25641,"publishedVersion":62,"revision":44,"locale":29},{"sys":25640},{"type":12,"linkType":13,"id":14},{"sys":25642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25644},{"url":439,"details":25645,"fileName":445,"contentType":446},{"size":441,"image":25646},{"width":443,"height":444},{"sys":25648,"fields":25651},{"id":25649,"createdAt":25650},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":25652,"slug":25653,"articleIntro":25652,"category":25654},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[25655],{"metadata":25656,"sys":25659,"fields":25666},{"tags":25657,"concepts":25658},[],[],{"space":25660,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25662,"publishedVersion":395,"revision":62,"contentType":25664,"locale":29},{"sys":25661},{"type":12,"linkType":13,"id":14},{"sys":25663},{"id":21,"type":12,"linkType":22},{"sys":25665},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25667,"metaTitle":405,"metaDescription":406,"mainTitle":25668,"subtitle":424,"heroImage":25683,"ctaButton":447,"ctaLink":448},[404],{"data":25669,"content":25670,"nodeType":74},{},[25671,25677],{"data":25672,"content":25673,"nodeType":78},{},[25674],{"data":25675,"marks":25676,"value":416,"nodeType":82},{},[],{"data":25678,"content":25679,"nodeType":87},{},[25680],{"data":25681,"marks":25682,"value":423,"nodeType":82},{},[],{"metadata":25684,"sys":25687,"fields":25692},{"tags":25685,"concepts":25686},[],[],{"space":25688,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25690,"publishedVersion":62,"revision":44,"locale":29},{"sys":25689},{"type":12,"linkType":13,"id":14},{"sys":25691},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25693},{"url":439,"details":25694,"fileName":445,"contentType":446},{"size":441,"image":25695},{"width":443,"height":444},{"sys":25697,"fields":25700},{"id":25698,"createdAt":25699},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":25701,"slug":25702,"articleIntro":25701,"category":25703},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[25704],{"metadata":25705,"sys":25708,"fields":25715},{"tags":25706,"concepts":25707},[],[],{"space":25709,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25711,"publishedVersion":395,"revision":62,"contentType":25713,"locale":29},{"sys":25710},{"type":12,"linkType":13,"id":14},{"sys":25712},{"id":21,"type":12,"linkType":22},{"sys":25714},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25716,"metaTitle":405,"metaDescription":406,"mainTitle":25717,"subtitle":424,"heroImage":25732,"ctaButton":447,"ctaLink":448},[404],{"data":25718,"content":25719,"nodeType":74},{},[25720,25726],{"data":25721,"content":25722,"nodeType":78},{},[25723],{"data":25724,"marks":25725,"value":416,"nodeType":82},{},[],{"data":25727,"content":25728,"nodeType":87},{},[25729],{"data":25730,"marks":25731,"value":423,"nodeType":82},{},[],{"metadata":25733,"sys":25736,"fields":25741},{"tags":25734,"concepts":25735},[],[],{"space":25737,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25739,"publishedVersion":62,"revision":44,"locale":29},{"sys":25738},{"type":12,"linkType":13,"id":14},{"sys":25740},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25742},{"url":439,"details":25743,"fileName":445,"contentType":446},{"size":441,"image":25744},{"width":443,"height":444},{"sys":25746,"fields":25749},{"id":25747,"createdAt":25748},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":25750,"slug":25751,"articleIntro":-1,"category":25752},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[25753],{"metadata":25754,"sys":25757,"fields":25764},{"tags":25755,"concepts":25756},[],[],{"space":25758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25760,"publishedVersion":395,"revision":62,"contentType":25762,"locale":29},{"sys":25759},{"type":12,"linkType":13,"id":14},{"sys":25761},{"id":21,"type":12,"linkType":22},{"sys":25763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25765,"metaTitle":405,"metaDescription":406,"mainTitle":25766,"subtitle":424,"heroImage":25781,"ctaButton":447,"ctaLink":448},[404],{"data":25767,"content":25768,"nodeType":74},{},[25769,25775],{"data":25770,"content":25771,"nodeType":78},{},[25772],{"data":25773,"marks":25774,"value":416,"nodeType":82},{},[],{"data":25776,"content":25777,"nodeType":87},{},[25778],{"data":25779,"marks":25780,"value":423,"nodeType":82},{},[],{"metadata":25782,"sys":25785,"fields":25790},{"tags":25783,"concepts":25784},[],[],{"space":25786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25788,"publishedVersion":62,"revision":44,"locale":29},{"sys":25787},{"type":12,"linkType":13,"id":14},{"sys":25789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25791},{"url":439,"details":25792,"fileName":445,"contentType":446},{"size":441,"image":25793},{"width":443,"height":444},{"sys":25795,"fields":25798},{"id":25796,"createdAt":25797},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":25799,"slug":25800,"articleIntro":25799,"category":25801},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[25802],{"metadata":25803,"sys":25806,"fields":25813},{"tags":25804,"concepts":25805},[],[],{"space":25807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25809,"publishedVersion":395,"revision":62,"contentType":25811,"locale":29},{"sys":25808},{"type":12,"linkType":13,"id":14},{"sys":25810},{"id":21,"type":12,"linkType":22},{"sys":25812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25814,"metaTitle":405,"metaDescription":406,"mainTitle":25815,"subtitle":424,"heroImage":25830,"ctaButton":447,"ctaLink":448},[404],{"data":25816,"content":25817,"nodeType":74},{},[25818,25824],{"data":25819,"content":25820,"nodeType":78},{},[25821],{"data":25822,"marks":25823,"value":416,"nodeType":82},{},[],{"data":25825,"content":25826,"nodeType":87},{},[25827],{"data":25828,"marks":25829,"value":423,"nodeType":82},{},[],{"metadata":25831,"sys":25834,"fields":25839},{"tags":25832,"concepts":25833},[],[],{"space":25835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25837,"publishedVersion":62,"revision":44,"locale":29},{"sys":25836},{"type":12,"linkType":13,"id":14},{"sys":25838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25840},{"url":439,"details":25841,"fileName":445,"contentType":446},{"size":441,"image":25842},{"width":443,"height":444},{"sys":25844,"fields":25847},{"id":25845,"createdAt":25846},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":25848,"slug":25849,"articleIntro":25848,"category":25850},"Compte 58 - Virements internes","compte-58-virements-internes",[25851],{"metadata":25852,"sys":25855,"fields":25862},{"tags":25853,"concepts":25854},[],[],{"space":25856,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25858,"publishedVersion":395,"revision":62,"contentType":25860,"locale":29},{"sys":25857},{"type":12,"linkType":13,"id":14},{"sys":25859},{"id":21,"type":12,"linkType":22},{"sys":25861},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25863,"metaTitle":405,"metaDescription":406,"mainTitle":25864,"subtitle":424,"heroImage":25879,"ctaButton":447,"ctaLink":448},[404],{"data":25865,"content":25866,"nodeType":74},{},[25867,25873],{"data":25868,"content":25869,"nodeType":78},{},[25870],{"data":25871,"marks":25872,"value":416,"nodeType":82},{},[],{"data":25874,"content":25875,"nodeType":87},{},[25876],{"data":25877,"marks":25878,"value":423,"nodeType":82},{},[],{"metadata":25880,"sys":25883,"fields":25888},{"tags":25881,"concepts":25882},[],[],{"space":25884,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25886,"publishedVersion":62,"revision":44,"locale":29},{"sys":25885},{"type":12,"linkType":13,"id":14},{"sys":25887},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25889},{"url":439,"details":25890,"fileName":445,"contentType":446},{"size":441,"image":25891},{"width":443,"height":444},{"sys":25893,"fields":25896},{"id":25894,"createdAt":25895},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":25897,"slug":25898,"articleIntro":-1,"category":25899},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[25900],{"metadata":25901,"sys":25904,"fields":25911},{"tags":25902,"concepts":25903},[],[],{"space":25905,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25907,"publishedVersion":395,"revision":62,"contentType":25909,"locale":29},{"sys":25906},{"type":12,"linkType":13,"id":14},{"sys":25908},{"id":21,"type":12,"linkType":22},{"sys":25910},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25912,"metaTitle":405,"metaDescription":406,"mainTitle":25913,"subtitle":424,"heroImage":25928,"ctaButton":447,"ctaLink":448},[404],{"data":25914,"content":25915,"nodeType":74},{},[25916,25922],{"data":25917,"content":25918,"nodeType":78},{},[25919],{"data":25920,"marks":25921,"value":416,"nodeType":82},{},[],{"data":25923,"content":25924,"nodeType":87},{},[25925],{"data":25926,"marks":25927,"value":423,"nodeType":82},{},[],{"metadata":25929,"sys":25932,"fields":25937},{"tags":25930,"concepts":25931},[],[],{"space":25933,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25935,"publishedVersion":62,"revision":44,"locale":29},{"sys":25934},{"type":12,"linkType":13,"id":14},{"sys":25936},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25938},{"url":439,"details":25939,"fileName":445,"contentType":446},{"size":441,"image":25940},{"width":443,"height":444},{"sys":25942,"fields":25945},{"id":25943,"createdAt":25944},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":25946,"slug":25947,"articleIntro":25946,"category":25948},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[25949],{"metadata":25950,"sys":25953,"fields":25960},{"tags":25951,"concepts":25952},[],[],{"space":25954,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25956,"publishedVersion":395,"revision":62,"contentType":25958,"locale":29},{"sys":25955},{"type":12,"linkType":13,"id":14},{"sys":25957},{"id":21,"type":12,"linkType":22},{"sys":25959},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25961,"metaTitle":405,"metaDescription":406,"mainTitle":25962,"subtitle":424,"heroImage":25977,"ctaButton":447,"ctaLink":448},[404],{"data":25963,"content":25964,"nodeType":74},{},[25965,25971],{"data":25966,"content":25967,"nodeType":78},{},[25968],{"data":25969,"marks":25970,"value":416,"nodeType":82},{},[],{"data":25972,"content":25973,"nodeType":87},{},[25974],{"data":25975,"marks":25976,"value":423,"nodeType":82},{},[],{"metadata":25978,"sys":25981,"fields":25986},{"tags":25979,"concepts":25980},[],[],{"space":25982,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25984,"publishedVersion":62,"revision":44,"locale":29},{"sys":25983},{"type":12,"linkType":13,"id":14},{"sys":25985},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25987},{"url":439,"details":25988,"fileName":445,"contentType":446},{"size":441,"image":25989},{"width":443,"height":444},{"sys":25991,"fields":25994},{"id":25992,"createdAt":25993},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":25995,"slug":25996,"articleIntro":25995,"category":25997},"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",[25998],{"metadata":25999,"sys":26002,"fields":26009},{"tags":26000,"concepts":26001},[],[],{"space":26003,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26005,"publishedVersion":395,"revision":62,"contentType":26007,"locale":29},{"sys":26004},{"type":12,"linkType":13,"id":14},{"sys":26006},{"id":21,"type":12,"linkType":22},{"sys":26008},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26010,"metaTitle":405,"metaDescription":406,"mainTitle":26011,"subtitle":424,"heroImage":26026,"ctaButton":447,"ctaLink":448},[404],{"data":26012,"content":26013,"nodeType":74},{},[26014,26020],{"data":26015,"content":26016,"nodeType":78},{},[26017],{"data":26018,"marks":26019,"value":416,"nodeType":82},{},[],{"data":26021,"content":26022,"nodeType":87},{},[26023],{"data":26024,"marks":26025,"value":423,"nodeType":82},{},[],{"metadata":26027,"sys":26030,"fields":26035},{"tags":26028,"concepts":26029},[],[],{"space":26031,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26033,"publishedVersion":62,"revision":44,"locale":29},{"sys":26032},{"type":12,"linkType":13,"id":14},{"sys":26034},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26036},{"url":439,"details":26037,"fileName":445,"contentType":446},{"size":441,"image":26038},{"width":443,"height":444},{"sys":26040,"fields":26043},{"id":26041,"createdAt":26042},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":26044,"slug":26045,"articleIntro":26044,"category":26046},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[26047],{"metadata":26048,"sys":26051,"fields":26058},{"tags":26049,"concepts":26050},[],[],{"space":26052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26054,"publishedVersion":395,"revision":62,"contentType":26056,"locale":29},{"sys":26053},{"type":12,"linkType":13,"id":14},{"sys":26055},{"id":21,"type":12,"linkType":22},{"sys":26057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26059,"metaTitle":405,"metaDescription":406,"mainTitle":26060,"subtitle":424,"heroImage":26075,"ctaButton":447,"ctaLink":448},[404],{"data":26061,"content":26062,"nodeType":74},{},[26063,26069],{"data":26064,"content":26065,"nodeType":78},{},[26066],{"data":26067,"marks":26068,"value":416,"nodeType":82},{},[],{"data":26070,"content":26071,"nodeType":87},{},[26072],{"data":26073,"marks":26074,"value":423,"nodeType":82},{},[],{"metadata":26076,"sys":26079,"fields":26084},{"tags":26077,"concepts":26078},[],[],{"space":26080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26082,"publishedVersion":62,"revision":44,"locale":29},{"sys":26081},{"type":12,"linkType":13,"id":14},{"sys":26083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26085},{"url":439,"details":26086,"fileName":445,"contentType":446},{"size":441,"image":26087},{"width":443,"height":444},{"sys":26089,"fields":26092},{"id":26090,"createdAt":26091},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":26093,"slug":26094,"articleIntro":26093,"category":26095},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[26096],{"metadata":26097,"sys":26100,"fields":26107},{"tags":26098,"concepts":26099},[],[],{"space":26101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26103,"publishedVersion":395,"revision":62,"contentType":26105,"locale":29},{"sys":26102},{"type":12,"linkType":13,"id":14},{"sys":26104},{"id":21,"type":12,"linkType":22},{"sys":26106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26108,"metaTitle":405,"metaDescription":406,"mainTitle":26109,"subtitle":424,"heroImage":26124,"ctaButton":447,"ctaLink":448},[404],{"data":26110,"content":26111,"nodeType":74},{},[26112,26118],{"data":26113,"content":26114,"nodeType":78},{},[26115],{"data":26116,"marks":26117,"value":416,"nodeType":82},{},[],{"data":26119,"content":26120,"nodeType":87},{},[26121],{"data":26122,"marks":26123,"value":423,"nodeType":82},{},[],{"metadata":26125,"sys":26128,"fields":26133},{"tags":26126,"concepts":26127},[],[],{"space":26129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26131,"publishedVersion":62,"revision":44,"locale":29},{"sys":26130},{"type":12,"linkType":13,"id":14},{"sys":26132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26134},{"url":439,"details":26135,"fileName":445,"contentType":446},{"size":441,"image":26136},{"width":443,"height":444},{"sys":26138,"fields":26141},{"id":26139,"createdAt":26140},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":26142,"slug":26143,"articleIntro":26142,"category":26144},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[26145],{"metadata":26146,"sys":26149,"fields":26156},{"tags":26147,"concepts":26148},[],[],{"space":26150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26152,"publishedVersion":395,"revision":62,"contentType":26154,"locale":29},{"sys":26151},{"type":12,"linkType":13,"id":14},{"sys":26153},{"id":21,"type":12,"linkType":22},{"sys":26155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26157,"metaTitle":405,"metaDescription":406,"mainTitle":26158,"subtitle":424,"heroImage":26173,"ctaButton":447,"ctaLink":448},[404],{"data":26159,"content":26160,"nodeType":74},{},[26161,26167],{"data":26162,"content":26163,"nodeType":78},{},[26164],{"data":26165,"marks":26166,"value":416,"nodeType":82},{},[],{"data":26168,"content":26169,"nodeType":87},{},[26170],{"data":26171,"marks":26172,"value":423,"nodeType":82},{},[],{"metadata":26174,"sys":26177,"fields":26182},{"tags":26175,"concepts":26176},[],[],{"space":26178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26180,"publishedVersion":62,"revision":44,"locale":29},{"sys":26179},{"type":12,"linkType":13,"id":14},{"sys":26181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26183},{"url":439,"details":26184,"fileName":445,"contentType":446},{"size":441,"image":26185},{"width":443,"height":444},{"sys":26187,"fields":26190},{"id":26188,"createdAt":26189},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":26191,"slug":26192,"articleIntro":-1,"category":26193},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[26194],{"metadata":26195,"sys":26198,"fields":26205},{"tags":26196,"concepts":26197},[],[],{"space":26199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26201,"publishedVersion":395,"revision":62,"contentType":26203,"locale":29},{"sys":26200},{"type":12,"linkType":13,"id":14},{"sys":26202},{"id":21,"type":12,"linkType":22},{"sys":26204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26206,"metaTitle":405,"metaDescription":406,"mainTitle":26207,"subtitle":424,"heroImage":26222,"ctaButton":447,"ctaLink":448},[404],{"data":26208,"content":26209,"nodeType":74},{},[26210,26216],{"data":26211,"content":26212,"nodeType":78},{},[26213],{"data":26214,"marks":26215,"value":416,"nodeType":82},{},[],{"data":26217,"content":26218,"nodeType":87},{},[26219],{"data":26220,"marks":26221,"value":423,"nodeType":82},{},[],{"metadata":26223,"sys":26226,"fields":26231},{"tags":26224,"concepts":26225},[],[],{"space":26227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26229,"publishedVersion":62,"revision":44,"locale":29},{"sys":26228},{"type":12,"linkType":13,"id":14},{"sys":26230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26232},{"url":439,"details":26233,"fileName":445,"contentType":446},{"size":441,"image":26234},{"width":443,"height":444},{"sys":26236,"fields":26239},{"id":26237,"createdAt":26238},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":26240,"slug":26241,"articleIntro":26240,"category":26242},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[26243],{"metadata":26244,"sys":26247,"fields":26254},{"tags":26245,"concepts":26246},[],[],{"space":26248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26250,"publishedVersion":395,"revision":62,"contentType":26252,"locale":29},{"sys":26249},{"type":12,"linkType":13,"id":14},{"sys":26251},{"id":21,"type":12,"linkType":22},{"sys":26253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26255,"metaTitle":405,"metaDescription":406,"mainTitle":26256,"subtitle":424,"heroImage":26271,"ctaButton":447,"ctaLink":448},[404],{"data":26257,"content":26258,"nodeType":74},{},[26259,26265],{"data":26260,"content":26261,"nodeType":78},{},[26262],{"data":26263,"marks":26264,"value":416,"nodeType":82},{},[],{"data":26266,"content":26267,"nodeType":87},{},[26268],{"data":26269,"marks":26270,"value":423,"nodeType":82},{},[],{"metadata":26272,"sys":26275,"fields":26280},{"tags":26273,"concepts":26274},[],[],{"space":26276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26278,"publishedVersion":62,"revision":44,"locale":29},{"sys":26277},{"type":12,"linkType":13,"id":14},{"sys":26279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26281},{"url":439,"details":26282,"fileName":445,"contentType":446},{"size":441,"image":26283},{"width":443,"height":444},{"sys":26285,"fields":26288},{"id":26286,"createdAt":26287},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":26289,"slug":26290,"articleIntro":-1,"category":26291},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[26292],{"metadata":26293,"sys":26296,"fields":26303},{"tags":26294,"concepts":26295},[],[],{"space":26297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26299,"publishedVersion":395,"revision":62,"contentType":26301,"locale":29},{"sys":26298},{"type":12,"linkType":13,"id":14},{"sys":26300},{"id":21,"type":12,"linkType":22},{"sys":26302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26304,"metaTitle":405,"metaDescription":406,"mainTitle":26305,"subtitle":424,"heroImage":26320,"ctaButton":447,"ctaLink":448},[404],{"data":26306,"content":26307,"nodeType":74},{},[26308,26314],{"data":26309,"content":26310,"nodeType":78},{},[26311],{"data":26312,"marks":26313,"value":416,"nodeType":82},{},[],{"data":26315,"content":26316,"nodeType":87},{},[26317],{"data":26318,"marks":26319,"value":423,"nodeType":82},{},[],{"metadata":26321,"sys":26324,"fields":26329},{"tags":26322,"concepts":26323},[],[],{"space":26325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26327,"publishedVersion":62,"revision":44,"locale":29},{"sys":26326},{"type":12,"linkType":13,"id":14},{"sys":26328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26330},{"url":439,"details":26331,"fileName":445,"contentType":446},{"size":441,"image":26332},{"width":443,"height":444},{"sys":26334,"fields":26337},{"id":26335,"createdAt":26336},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":26338,"slug":26339,"articleIntro":-1,"category":26340},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[26341],{"metadata":26342,"sys":26345,"fields":26352},{"tags":26343,"concepts":26344},[],[],{"space":26346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26348,"publishedVersion":395,"revision":62,"contentType":26350,"locale":29},{"sys":26347},{"type":12,"linkType":13,"id":14},{"sys":26349},{"id":21,"type":12,"linkType":22},{"sys":26351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26353,"metaTitle":405,"metaDescription":406,"mainTitle":26354,"subtitle":424,"heroImage":26369,"ctaButton":447,"ctaLink":448},[404],{"data":26355,"content":26356,"nodeType":74},{},[26357,26363],{"data":26358,"content":26359,"nodeType":78},{},[26360],{"data":26361,"marks":26362,"value":416,"nodeType":82},{},[],{"data":26364,"content":26365,"nodeType":87},{},[26366],{"data":26367,"marks":26368,"value":423,"nodeType":82},{},[],{"metadata":26370,"sys":26373,"fields":26378},{"tags":26371,"concepts":26372},[],[],{"space":26374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26376,"publishedVersion":62,"revision":44,"locale":29},{"sys":26375},{"type":12,"linkType":13,"id":14},{"sys":26377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26379},{"url":439,"details":26380,"fileName":445,"contentType":446},{"size":441,"image":26381},{"width":443,"height":444},{"sys":26383,"fields":26386},{"id":26384,"createdAt":26385},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":26387,"slug":26388,"articleIntro":26387,"category":26389},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[26390],{"metadata":26391,"sys":26394,"fields":26401},{"tags":26392,"concepts":26393},[],[],{"space":26395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26397,"publishedVersion":395,"revision":62,"contentType":26399,"locale":29},{"sys":26396},{"type":12,"linkType":13,"id":14},{"sys":26398},{"id":21,"type":12,"linkType":22},{"sys":26400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26402,"metaTitle":405,"metaDescription":406,"mainTitle":26403,"subtitle":424,"heroImage":26418,"ctaButton":447,"ctaLink":448},[404],{"data":26404,"content":26405,"nodeType":74},{},[26406,26412],{"data":26407,"content":26408,"nodeType":78},{},[26409],{"data":26410,"marks":26411,"value":416,"nodeType":82},{},[],{"data":26413,"content":26414,"nodeType":87},{},[26415],{"data":26416,"marks":26417,"value":423,"nodeType":82},{},[],{"metadata":26419,"sys":26422,"fields":26427},{"tags":26420,"concepts":26421},[],[],{"space":26423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26425,"publishedVersion":62,"revision":44,"locale":29},{"sys":26424},{"type":12,"linkType":13,"id":14},{"sys":26426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26428},{"url":439,"details":26429,"fileName":445,"contentType":446},{"size":441,"image":26430},{"width":443,"height":444},{"sys":26432,"fields":26435},{"id":26433,"createdAt":26434},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":26436,"slug":26437,"articleIntro":26438,"category":26439},"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",[26440],{"metadata":26441,"sys":26444,"fields":26451},{"tags":26442,"concepts":26443},[],[],{"space":26445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26447,"publishedVersion":395,"revision":62,"contentType":26449,"locale":29},{"sys":26446},{"type":12,"linkType":13,"id":14},{"sys":26448},{"id":21,"type":12,"linkType":22},{"sys":26450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26452,"metaTitle":405,"metaDescription":406,"mainTitle":26453,"subtitle":424,"heroImage":26468,"ctaButton":447,"ctaLink":448},[404],{"data":26454,"content":26455,"nodeType":74},{},[26456,26462],{"data":26457,"content":26458,"nodeType":78},{},[26459],{"data":26460,"marks":26461,"value":416,"nodeType":82},{},[],{"data":26463,"content":26464,"nodeType":87},{},[26465],{"data":26466,"marks":26467,"value":423,"nodeType":82},{},[],{"metadata":26469,"sys":26472,"fields":26477},{"tags":26470,"concepts":26471},[],[],{"space":26473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26475,"publishedVersion":62,"revision":44,"locale":29},{"sys":26474},{"type":12,"linkType":13,"id":14},{"sys":26476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26478},{"url":439,"details":26479,"fileName":445,"contentType":446},{"size":441,"image":26480},{"width":443,"height":444},{"sys":26482,"fields":26485},{"id":26483,"createdAt":26484},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":26486,"slug":26487,"articleIntro":26486,"category":26488},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[26489],{"metadata":26490,"sys":26493,"fields":26500},{"tags":26491,"concepts":26492},[],[],{"space":26494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26496,"publishedVersion":395,"revision":62,"contentType":26498,"locale":29},{"sys":26495},{"type":12,"linkType":13,"id":14},{"sys":26497},{"id":21,"type":12,"linkType":22},{"sys":26499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26501,"metaTitle":405,"metaDescription":406,"mainTitle":26502,"subtitle":424,"heroImage":26517,"ctaButton":447,"ctaLink":448},[404],{"data":26503,"content":26504,"nodeType":74},{},[26505,26511],{"data":26506,"content":26507,"nodeType":78},{},[26508],{"data":26509,"marks":26510,"value":416,"nodeType":82},{},[],{"data":26512,"content":26513,"nodeType":87},{},[26514],{"data":26515,"marks":26516,"value":423,"nodeType":82},{},[],{"metadata":26518,"sys":26521,"fields":26526},{"tags":26519,"concepts":26520},[],[],{"space":26522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26524,"publishedVersion":62,"revision":44,"locale":29},{"sys":26523},{"type":12,"linkType":13,"id":14},{"sys":26525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26527},{"url":439,"details":26528,"fileName":445,"contentType":446},{"size":441,"image":26529},{"width":443,"height":444},{"sys":26531,"fields":26534},{"id":26532,"createdAt":26533},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":26535,"slug":26536,"articleIntro":26535,"category":26537},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[26538],{"metadata":26539,"sys":26542,"fields":26549},{"tags":26540,"concepts":26541},[],[],{"space":26543,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26545,"publishedVersion":395,"revision":62,"contentType":26547,"locale":29},{"sys":26544},{"type":12,"linkType":13,"id":14},{"sys":26546},{"id":21,"type":12,"linkType":22},{"sys":26548},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26550,"metaTitle":405,"metaDescription":406,"mainTitle":26551,"subtitle":424,"heroImage":26566,"ctaButton":447,"ctaLink":448},[404],{"data":26552,"content":26553,"nodeType":74},{},[26554,26560],{"data":26555,"content":26556,"nodeType":78},{},[26557],{"data":26558,"marks":26559,"value":416,"nodeType":82},{},[],{"data":26561,"content":26562,"nodeType":87},{},[26563],{"data":26564,"marks":26565,"value":423,"nodeType":82},{},[],{"metadata":26567,"sys":26570,"fields":26575},{"tags":26568,"concepts":26569},[],[],{"space":26571,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26573,"publishedVersion":62,"revision":44,"locale":29},{"sys":26572},{"type":12,"linkType":13,"id":14},{"sys":26574},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26576},{"url":439,"details":26577,"fileName":445,"contentType":446},{"size":441,"image":26578},{"width":443,"height":444},{"sys":26580,"fields":26583},{"id":26581,"createdAt":26582},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":26584,"slug":26585,"articleIntro":26584,"category":26586},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[26587],{"metadata":26588,"sys":26591,"fields":26598},{"tags":26589,"concepts":26590},[],[],{"space":26592,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26594,"publishedVersion":395,"revision":62,"contentType":26596,"locale":29},{"sys":26593},{"type":12,"linkType":13,"id":14},{"sys":26595},{"id":21,"type":12,"linkType":22},{"sys":26597},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26599,"metaTitle":405,"metaDescription":406,"mainTitle":26600,"subtitle":424,"heroImage":26615,"ctaButton":447,"ctaLink":448},[404],{"data":26601,"content":26602,"nodeType":74},{},[26603,26609],{"data":26604,"content":26605,"nodeType":78},{},[26606],{"data":26607,"marks":26608,"value":416,"nodeType":82},{},[],{"data":26610,"content":26611,"nodeType":87},{},[26612],{"data":26613,"marks":26614,"value":423,"nodeType":82},{},[],{"metadata":26616,"sys":26619,"fields":26624},{"tags":26617,"concepts":26618},[],[],{"space":26620,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26622,"publishedVersion":62,"revision":44,"locale":29},{"sys":26621},{"type":12,"linkType":13,"id":14},{"sys":26623},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26625},{"url":439,"details":26626,"fileName":445,"contentType":446},{"size":441,"image":26627},{"width":443,"height":444},{"sys":26629,"fields":26632},{"id":26630,"createdAt":26631},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":26633,"slug":26634,"articleIntro":-1,"category":26635},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[26636],{"metadata":26637,"sys":26640,"fields":26647},{"tags":26638,"concepts":26639},[],[],{"space":26641,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26643,"publishedVersion":395,"revision":62,"contentType":26645,"locale":29},{"sys":26642},{"type":12,"linkType":13,"id":14},{"sys":26644},{"id":21,"type":12,"linkType":22},{"sys":26646},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26648,"metaTitle":405,"metaDescription":406,"mainTitle":26649,"subtitle":424,"heroImage":26664,"ctaButton":447,"ctaLink":448},[404],{"data":26650,"content":26651,"nodeType":74},{},[26652,26658],{"data":26653,"content":26654,"nodeType":78},{},[26655],{"data":26656,"marks":26657,"value":416,"nodeType":82},{},[],{"data":26659,"content":26660,"nodeType":87},{},[26661],{"data":26662,"marks":26663,"value":423,"nodeType":82},{},[],{"metadata":26665,"sys":26668,"fields":26673},{"tags":26666,"concepts":26667},[],[],{"space":26669,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26671,"publishedVersion":62,"revision":44,"locale":29},{"sys":26670},{"type":12,"linkType":13,"id":14},{"sys":26672},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26674},{"url":439,"details":26675,"fileName":445,"contentType":446},{"size":441,"image":26676},{"width":443,"height":444},{"sys":26678,"fields":26681},{"id":26679,"createdAt":26680},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":26682,"slug":26683,"articleIntro":26682,"category":26684},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[26685],{"metadata":26686,"sys":26689,"fields":26696},{"tags":26687,"concepts":26688},[],[],{"space":26690,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26692,"publishedVersion":395,"revision":62,"contentType":26694,"locale":29},{"sys":26691},{"type":12,"linkType":13,"id":14},{"sys":26693},{"id":21,"type":12,"linkType":22},{"sys":26695},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26697,"metaTitle":405,"metaDescription":406,"mainTitle":26698,"subtitle":424,"heroImage":26713,"ctaButton":447,"ctaLink":448},[404],{"data":26699,"content":26700,"nodeType":74},{},[26701,26707],{"data":26702,"content":26703,"nodeType":78},{},[26704],{"data":26705,"marks":26706,"value":416,"nodeType":82},{},[],{"data":26708,"content":26709,"nodeType":87},{},[26710],{"data":26711,"marks":26712,"value":423,"nodeType":82},{},[],{"metadata":26714,"sys":26717,"fields":26722},{"tags":26715,"concepts":26716},[],[],{"space":26718,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26720,"publishedVersion":62,"revision":44,"locale":29},{"sys":26719},{"type":12,"linkType":13,"id":14},{"sys":26721},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26723},{"url":439,"details":26724,"fileName":445,"contentType":446},{"size":441,"image":26725},{"width":443,"height":444},{"sys":26727,"fields":26730},{"id":26728,"createdAt":26729},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":26731,"slug":26732,"articleIntro":26731,"category":26733},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[26734],{"metadata":26735,"sys":26738,"fields":26745},{"tags":26736,"concepts":26737},[],[],{"space":26739,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26741,"publishedVersion":395,"revision":62,"contentType":26743,"locale":29},{"sys":26740},{"type":12,"linkType":13,"id":14},{"sys":26742},{"id":21,"type":12,"linkType":22},{"sys":26744},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26746,"metaTitle":405,"metaDescription":406,"mainTitle":26747,"subtitle":424,"heroImage":26762,"ctaButton":447,"ctaLink":448},[404],{"data":26748,"content":26749,"nodeType":74},{},[26750,26756],{"data":26751,"content":26752,"nodeType":78},{},[26753],{"data":26754,"marks":26755,"value":416,"nodeType":82},{},[],{"data":26757,"content":26758,"nodeType":87},{},[26759],{"data":26760,"marks":26761,"value":423,"nodeType":82},{},[],{"metadata":26763,"sys":26766,"fields":26771},{"tags":26764,"concepts":26765},[],[],{"space":26767,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26769,"publishedVersion":62,"revision":44,"locale":29},{"sys":26768},{"type":12,"linkType":13,"id":14},{"sys":26770},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26772},{"url":439,"details":26773,"fileName":445,"contentType":446},{"size":441,"image":26774},{"width":443,"height":444},{"sys":26776,"fields":26779},{"id":26777,"createdAt":26778},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":26780,"slug":26781,"articleIntro":-1,"category":26782},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[26783],{"metadata":26784,"sys":26787,"fields":26794},{"tags":26785,"concepts":26786},[],[],{"space":26788,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26790,"publishedVersion":395,"revision":62,"contentType":26792,"locale":29},{"sys":26789},{"type":12,"linkType":13,"id":14},{"sys":26791},{"id":21,"type":12,"linkType":22},{"sys":26793},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26795,"metaTitle":405,"metaDescription":406,"mainTitle":26796,"subtitle":424,"heroImage":26811,"ctaButton":447,"ctaLink":448},[404],{"data":26797,"content":26798,"nodeType":74},{},[26799,26805],{"data":26800,"content":26801,"nodeType":78},{},[26802],{"data":26803,"marks":26804,"value":416,"nodeType":82},{},[],{"data":26806,"content":26807,"nodeType":87},{},[26808],{"data":26809,"marks":26810,"value":423,"nodeType":82},{},[],{"metadata":26812,"sys":26815,"fields":26820},{"tags":26813,"concepts":26814},[],[],{"space":26816,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26818,"publishedVersion":62,"revision":44,"locale":29},{"sys":26817},{"type":12,"linkType":13,"id":14},{"sys":26819},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26821},{"url":439,"details":26822,"fileName":445,"contentType":446},{"size":441,"image":26823},{"width":443,"height":444},{"sys":26825,"fields":26828},{"id":26826,"createdAt":26827},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":26829,"slug":26830,"articleIntro":-1,"category":26831},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[26832],{"metadata":26833,"sys":26836,"fields":26843},{"tags":26834,"concepts":26835},[],[],{"space":26837,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26839,"publishedVersion":395,"revision":62,"contentType":26841,"locale":29},{"sys":26838},{"type":12,"linkType":13,"id":14},{"sys":26840},{"id":21,"type":12,"linkType":22},{"sys":26842},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26844,"metaTitle":405,"metaDescription":406,"mainTitle":26845,"subtitle":424,"heroImage":26860,"ctaButton":447,"ctaLink":448},[404],{"data":26846,"content":26847,"nodeType":74},{},[26848,26854],{"data":26849,"content":26850,"nodeType":78},{},[26851],{"data":26852,"marks":26853,"value":416,"nodeType":82},{},[],{"data":26855,"content":26856,"nodeType":87},{},[26857],{"data":26858,"marks":26859,"value":423,"nodeType":82},{},[],{"metadata":26861,"sys":26864,"fields":26869},{"tags":26862,"concepts":26863},[],[],{"space":26865,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26867,"publishedVersion":62,"revision":44,"locale":29},{"sys":26866},{"type":12,"linkType":13,"id":14},{"sys":26868},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26870},{"url":439,"details":26871,"fileName":445,"contentType":446},{"size":441,"image":26872},{"width":443,"height":444},{"sys":26874,"fields":26877},{"id":26875,"createdAt":26876},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":26878,"slug":26879,"articleIntro":26878,"category":26880},"668 - Autres charges financières","compte-668-autres-charges-financieres",[26881],{"metadata":26882,"sys":26885,"fields":26892},{"tags":26883,"concepts":26884},[],[],{"space":26886,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26888,"publishedVersion":395,"revision":62,"contentType":26890,"locale":29},{"sys":26887},{"type":12,"linkType":13,"id":14},{"sys":26889},{"id":21,"type":12,"linkType":22},{"sys":26891},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26893,"metaTitle":405,"metaDescription":406,"mainTitle":26894,"subtitle":424,"heroImage":26909,"ctaButton":447,"ctaLink":448},[404],{"data":26895,"content":26896,"nodeType":74},{},[26897,26903],{"data":26898,"content":26899,"nodeType":78},{},[26900],{"data":26901,"marks":26902,"value":416,"nodeType":82},{},[],{"data":26904,"content":26905,"nodeType":87},{},[26906],{"data":26907,"marks":26908,"value":423,"nodeType":82},{},[],{"metadata":26910,"sys":26913,"fields":26918},{"tags":26911,"concepts":26912},[],[],{"space":26914,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26916,"publishedVersion":62,"revision":44,"locale":29},{"sys":26915},{"type":12,"linkType":13,"id":14},{"sys":26917},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26919},{"url":439,"details":26920,"fileName":445,"contentType":446},{"size":441,"image":26921},{"width":443,"height":444},{"sys":26923,"fields":26926},{"id":26924,"createdAt":26925},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":26927,"slug":26928,"articleIntro":-1,"category":26929},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[26930],{"metadata":26931,"sys":26934,"fields":26941},{"tags":26932,"concepts":26933},[],[],{"space":26935,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26937,"publishedVersion":395,"revision":62,"contentType":26939,"locale":29},{"sys":26936},{"type":12,"linkType":13,"id":14},{"sys":26938},{"id":21,"type":12,"linkType":22},{"sys":26940},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26942,"metaTitle":405,"metaDescription":406,"mainTitle":26943,"subtitle":424,"heroImage":26958,"ctaButton":447,"ctaLink":448},[404],{"data":26944,"content":26945,"nodeType":74},{},[26946,26952],{"data":26947,"content":26948,"nodeType":78},{},[26949],{"data":26950,"marks":26951,"value":416,"nodeType":82},{},[],{"data":26953,"content":26954,"nodeType":87},{},[26955],{"data":26956,"marks":26957,"value":423,"nodeType":82},{},[],{"metadata":26959,"sys":26962,"fields":26967},{"tags":26960,"concepts":26961},[],[],{"space":26963,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26965,"publishedVersion":62,"revision":44,"locale":29},{"sys":26964},{"type":12,"linkType":13,"id":14},{"sys":26966},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26968},{"url":439,"details":26969,"fileName":445,"contentType":446},{"size":441,"image":26970},{"width":443,"height":444},{"sys":26972,"fields":26975},{"id":26973,"createdAt":26974},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":26976,"slug":26977,"articleIntro":-1,"category":26978},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[26979],{"metadata":26980,"sys":26983,"fields":26990},{"tags":26981,"concepts":26982},[],[],{"space":26984,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26986,"publishedVersion":395,"revision":62,"contentType":26988,"locale":29},{"sys":26985},{"type":12,"linkType":13,"id":14},{"sys":26987},{"id":21,"type":12,"linkType":22},{"sys":26989},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26991,"metaTitle":405,"metaDescription":406,"mainTitle":26992,"subtitle":424,"heroImage":27007,"ctaButton":447,"ctaLink":448},[404],{"data":26993,"content":26994,"nodeType":74},{},[26995,27001],{"data":26996,"content":26997,"nodeType":78},{},[26998],{"data":26999,"marks":27000,"value":416,"nodeType":82},{},[],{"data":27002,"content":27003,"nodeType":87},{},[27004],{"data":27005,"marks":27006,"value":423,"nodeType":82},{},[],{"metadata":27008,"sys":27011,"fields":27016},{"tags":27009,"concepts":27010},[],[],{"space":27012,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27014,"publishedVersion":62,"revision":44,"locale":29},{"sys":27013},{"type":12,"linkType":13,"id":14},{"sys":27015},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27017},{"url":439,"details":27018,"fileName":445,"contentType":446},{"size":441,"image":27019},{"width":443,"height":444},{"sys":27021,"fields":27024},{"id":27022,"createdAt":27023},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":27025,"slug":27026,"articleIntro":27025,"category":27027},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[27028],{"metadata":27029,"sys":27032,"fields":27039},{"tags":27030,"concepts":27031},[],[],{"space":27033,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27035,"publishedVersion":395,"revision":62,"contentType":27037,"locale":29},{"sys":27034},{"type":12,"linkType":13,"id":14},{"sys":27036},{"id":21,"type":12,"linkType":22},{"sys":27038},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27040,"metaTitle":405,"metaDescription":406,"mainTitle":27041,"subtitle":424,"heroImage":27056,"ctaButton":447,"ctaLink":448},[404],{"data":27042,"content":27043,"nodeType":74},{},[27044,27050],{"data":27045,"content":27046,"nodeType":78},{},[27047],{"data":27048,"marks":27049,"value":416,"nodeType":82},{},[],{"data":27051,"content":27052,"nodeType":87},{},[27053],{"data":27054,"marks":27055,"value":423,"nodeType":82},{},[],{"metadata":27057,"sys":27060,"fields":27065},{"tags":27058,"concepts":27059},[],[],{"space":27061,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27063,"publishedVersion":62,"revision":44,"locale":29},{"sys":27062},{"type":12,"linkType":13,"id":14},{"sys":27064},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27066},{"url":439,"details":27067,"fileName":445,"contentType":446},{"size":441,"image":27068},{"width":443,"height":444},{"sys":27070,"fields":27073},{"id":27071,"createdAt":27072},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":27074,"slug":27075,"articleIntro":27074,"category":27076},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[27077],{"metadata":27078,"sys":27081,"fields":27088},{"tags":27079,"concepts":27080},[],[],{"space":27082,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27084,"publishedVersion":395,"revision":62,"contentType":27086,"locale":29},{"sys":27083},{"type":12,"linkType":13,"id":14},{"sys":27085},{"id":21,"type":12,"linkType":22},{"sys":27087},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27089,"metaTitle":405,"metaDescription":406,"mainTitle":27090,"subtitle":424,"heroImage":27105,"ctaButton":447,"ctaLink":448},[404],{"data":27091,"content":27092,"nodeType":74},{},[27093,27099],{"data":27094,"content":27095,"nodeType":78},{},[27096],{"data":27097,"marks":27098,"value":416,"nodeType":82},{},[],{"data":27100,"content":27101,"nodeType":87},{},[27102],{"data":27103,"marks":27104,"value":423,"nodeType":82},{},[],{"metadata":27106,"sys":27109,"fields":27114},{"tags":27107,"concepts":27108},[],[],{"space":27110,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27112,"publishedVersion":62,"revision":44,"locale":29},{"sys":27111},{"type":12,"linkType":13,"id":14},{"sys":27113},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27115},{"url":439,"details":27116,"fileName":445,"contentType":446},{"size":441,"image":27117},{"width":443,"height":444},{"sys":27119,"fields":27121},{"id":27120,"createdAt":12265},"2AsCehfNKF5belxwySwOk8",{"title":27122,"slug":27123,"articleIntro":27122,"category":27124},"2611 - Actions","compte-2611-actions",[27125],{"metadata":27126,"sys":27129,"fields":27136},{"tags":27127,"concepts":27128},[],[],{"space":27130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27132,"publishedVersion":395,"revision":62,"contentType":27134,"locale":29},{"sys":27131},{"type":12,"linkType":13,"id":14},{"sys":27133},{"id":21,"type":12,"linkType":22},{"sys":27135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27137,"metaTitle":405,"metaDescription":406,"mainTitle":27138,"subtitle":424,"heroImage":27153,"ctaButton":447,"ctaLink":448},[404],{"data":27139,"content":27140,"nodeType":74},{},[27141,27147],{"data":27142,"content":27143,"nodeType":78},{},[27144],{"data":27145,"marks":27146,"value":416,"nodeType":82},{},[],{"data":27148,"content":27149,"nodeType":87},{},[27150],{"data":27151,"marks":27152,"value":423,"nodeType":82},{},[],{"metadata":27154,"sys":27157,"fields":27162},{"tags":27155,"concepts":27156},[],[],{"space":27158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27160,"publishedVersion":62,"revision":44,"locale":29},{"sys":27159},{"type":12,"linkType":13,"id":14},{"sys":27161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27163},{"url":439,"details":27164,"fileName":445,"contentType":446},{"size":441,"image":27165},{"width":443,"height":444},{"sys":27167,"fields":27170},{"id":27168,"createdAt":27169},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":27171,"slug":27172,"articleIntro":27171,"category":27173},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[27174],{"metadata":27175,"sys":27178,"fields":27185},{"tags":27176,"concepts":27177},[],[],{"space":27179,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27181,"publishedVersion":395,"revision":62,"contentType":27183,"locale":29},{"sys":27180},{"type":12,"linkType":13,"id":14},{"sys":27182},{"id":21,"type":12,"linkType":22},{"sys":27184},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27186,"metaTitle":405,"metaDescription":406,"mainTitle":27187,"subtitle":424,"heroImage":27202,"ctaButton":447,"ctaLink":448},[404],{"data":27188,"content":27189,"nodeType":74},{},[27190,27196],{"data":27191,"content":27192,"nodeType":78},{},[27193],{"data":27194,"marks":27195,"value":416,"nodeType":82},{},[],{"data":27197,"content":27198,"nodeType":87},{},[27199],{"data":27200,"marks":27201,"value":423,"nodeType":82},{},[],{"metadata":27203,"sys":27206,"fields":27211},{"tags":27204,"concepts":27205},[],[],{"space":27207,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27209,"publishedVersion":62,"revision":44,"locale":29},{"sys":27208},{"type":12,"linkType":13,"id":14},{"sys":27210},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27212},{"url":439,"details":27213,"fileName":445,"contentType":446},{"size":441,"image":27214},{"width":443,"height":444},{"sys":27216,"fields":27219},{"id":27217,"createdAt":27218},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":27220,"slug":27221,"articleIntro":-1,"category":27222},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[27223],{"metadata":27224,"sys":27227,"fields":27234},{"tags":27225,"concepts":27226},[],[],{"space":27228,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27230,"publishedVersion":395,"revision":62,"contentType":27232,"locale":29},{"sys":27229},{"type":12,"linkType":13,"id":14},{"sys":27231},{"id":21,"type":12,"linkType":22},{"sys":27233},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27235,"metaTitle":405,"metaDescription":406,"mainTitle":27236,"subtitle":424,"heroImage":27251,"ctaButton":447,"ctaLink":448},[404],{"data":27237,"content":27238,"nodeType":74},{},[27239,27245],{"data":27240,"content":27241,"nodeType":78},{},[27242],{"data":27243,"marks":27244,"value":416,"nodeType":82},{},[],{"data":27246,"content":27247,"nodeType":87},{},[27248],{"data":27249,"marks":27250,"value":423,"nodeType":82},{},[],{"metadata":27252,"sys":27255,"fields":27260},{"tags":27253,"concepts":27254},[],[],{"space":27256,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27258,"publishedVersion":62,"revision":44,"locale":29},{"sys":27257},{"type":12,"linkType":13,"id":14},{"sys":27259},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27261},{"url":439,"details":27262,"fileName":445,"contentType":446},{"size":441,"image":27263},{"width":443,"height":444},{"sys":27265,"fields":27268},{"id":27266,"createdAt":27267},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":27269,"slug":27270,"articleIntro":-1,"category":27271},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[27272],{"metadata":27273,"sys":27276,"fields":27283},{"tags":27274,"concepts":27275},[],[],{"space":27277,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27279,"publishedVersion":395,"revision":62,"contentType":27281,"locale":29},{"sys":27278},{"type":12,"linkType":13,"id":14},{"sys":27280},{"id":21,"type":12,"linkType":22},{"sys":27282},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27284,"metaTitle":405,"metaDescription":406,"mainTitle":27285,"subtitle":424,"heroImage":27300,"ctaButton":447,"ctaLink":448},[404],{"data":27286,"content":27287,"nodeType":74},{},[27288,27294],{"data":27289,"content":27290,"nodeType":78},{},[27291],{"data":27292,"marks":27293,"value":416,"nodeType":82},{},[],{"data":27295,"content":27296,"nodeType":87},{},[27297],{"data":27298,"marks":27299,"value":423,"nodeType":82},{},[],{"metadata":27301,"sys":27304,"fields":27309},{"tags":27302,"concepts":27303},[],[],{"space":27305,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27307,"publishedVersion":62,"revision":44,"locale":29},{"sys":27306},{"type":12,"linkType":13,"id":14},{"sys":27308},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27310},{"url":439,"details":27311,"fileName":445,"contentType":446},{"size":441,"image":27312},{"width":443,"height":444},{"sys":27314,"fields":27317},{"id":27315,"createdAt":27316},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":27318,"slug":27319,"articleIntro":-1,"category":27320},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[27321],{"metadata":27322,"sys":27325,"fields":27332},{"tags":27323,"concepts":27324},[],[],{"space":27326,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27328,"publishedVersion":395,"revision":62,"contentType":27330,"locale":29},{"sys":27327},{"type":12,"linkType":13,"id":14},{"sys":27329},{"id":21,"type":12,"linkType":22},{"sys":27331},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27333,"metaTitle":405,"metaDescription":406,"mainTitle":27334,"subtitle":424,"heroImage":27349,"ctaButton":447,"ctaLink":448},[404],{"data":27335,"content":27336,"nodeType":74},{},[27337,27343],{"data":27338,"content":27339,"nodeType":78},{},[27340],{"data":27341,"marks":27342,"value":416,"nodeType":82},{},[],{"data":27344,"content":27345,"nodeType":87},{},[27346],{"data":27347,"marks":27348,"value":423,"nodeType":82},{},[],{"metadata":27350,"sys":27353,"fields":27358},{"tags":27351,"concepts":27352},[],[],{"space":27354,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27356,"publishedVersion":62,"revision":44,"locale":29},{"sys":27355},{"type":12,"linkType":13,"id":14},{"sys":27357},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27359},{"url":439,"details":27360,"fileName":445,"contentType":446},{"size":441,"image":27361},{"width":443,"height":444},{"sys":27363,"fields":27366},{"id":27364,"createdAt":27365},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":27367,"slug":27368,"articleIntro":27367,"category":27369},"Compte 503 - Actions","compte-503-actions",[27370],{"metadata":27371,"sys":27374,"fields":27381},{"tags":27372,"concepts":27373},[],[],{"space":27375,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27377,"publishedVersion":395,"revision":62,"contentType":27379,"locale":29},{"sys":27376},{"type":12,"linkType":13,"id":14},{"sys":27378},{"id":21,"type":12,"linkType":22},{"sys":27380},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27382,"metaTitle":405,"metaDescription":406,"mainTitle":27383,"subtitle":424,"heroImage":27398,"ctaButton":447,"ctaLink":448},[404],{"data":27384,"content":27385,"nodeType":74},{},[27386,27392],{"data":27387,"content":27388,"nodeType":78},{},[27389],{"data":27390,"marks":27391,"value":416,"nodeType":82},{},[],{"data":27393,"content":27394,"nodeType":87},{},[27395],{"data":27396,"marks":27397,"value":423,"nodeType":82},{},[],{"metadata":27399,"sys":27402,"fields":27407},{"tags":27400,"concepts":27401},[],[],{"space":27403,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27405,"publishedVersion":62,"revision":44,"locale":29},{"sys":27404},{"type":12,"linkType":13,"id":14},{"sys":27406},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27408},{"url":439,"details":27409,"fileName":445,"contentType":446},{"size":441,"image":27410},{"width":443,"height":444},{"sys":27412,"fields":27415},{"id":27413,"createdAt":27414},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":27416,"slug":27417,"articleIntro":27416,"category":27418},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[27419],{"metadata":27420,"sys":27423,"fields":27430},{"tags":27421,"concepts":27422},[],[],{"space":27424,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27426,"publishedVersion":395,"revision":62,"contentType":27428,"locale":29},{"sys":27425},{"type":12,"linkType":13,"id":14},{"sys":27427},{"id":21,"type":12,"linkType":22},{"sys":27429},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27431,"metaTitle":405,"metaDescription":406,"mainTitle":27432,"subtitle":424,"heroImage":27447,"ctaButton":447,"ctaLink":448},[404],{"data":27433,"content":27434,"nodeType":74},{},[27435,27441],{"data":27436,"content":27437,"nodeType":78},{},[27438],{"data":27439,"marks":27440,"value":416,"nodeType":82},{},[],{"data":27442,"content":27443,"nodeType":87},{},[27444],{"data":27445,"marks":27446,"value":423,"nodeType":82},{},[],{"metadata":27448,"sys":27451,"fields":27456},{"tags":27449,"concepts":27450},[],[],{"space":27452,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27454,"publishedVersion":62,"revision":44,"locale":29},{"sys":27453},{"type":12,"linkType":13,"id":14},{"sys":27455},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27457},{"url":439,"details":27458,"fileName":445,"contentType":446},{"size":441,"image":27459},{"width":443,"height":444},{"sys":27461,"fields":27464},{"id":27462,"createdAt":27463},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":27465,"slug":27466,"articleIntro":27465,"category":27467},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[27468],{"metadata":27469,"sys":27472,"fields":27479},{"tags":27470,"concepts":27471},[],[],{"space":27473,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27475,"publishedVersion":395,"revision":62,"contentType":27477,"locale":29},{"sys":27474},{"type":12,"linkType":13,"id":14},{"sys":27476},{"id":21,"type":12,"linkType":22},{"sys":27478},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27480,"metaTitle":405,"metaDescription":406,"mainTitle":27481,"subtitle":424,"heroImage":27496,"ctaButton":447,"ctaLink":448},[404],{"data":27482,"content":27483,"nodeType":74},{},[27484,27490],{"data":27485,"content":27486,"nodeType":78},{},[27487],{"data":27488,"marks":27489,"value":416,"nodeType":82},{},[],{"data":27491,"content":27492,"nodeType":87},{},[27493],{"data":27494,"marks":27495,"value":423,"nodeType":82},{},[],{"metadata":27497,"sys":27500,"fields":27505},{"tags":27498,"concepts":27499},[],[],{"space":27501,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27503,"publishedVersion":62,"revision":44,"locale":29},{"sys":27502},{"type":12,"linkType":13,"id":14},{"sys":27504},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27506},{"url":439,"details":27507,"fileName":445,"contentType":446},{"size":441,"image":27508},{"width":443,"height":444},{"sys":27510,"fields":27513},{"id":27511,"createdAt":27512},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":27514,"slug":27515,"articleIntro":27514,"category":27516},"Compte 2184 - Mobilier","compte-2184-mobilier",[27517],{"metadata":27518,"sys":27521,"fields":27528},{"tags":27519,"concepts":27520},[],[],{"space":27522,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27524,"publishedVersion":395,"revision":62,"contentType":27526,"locale":29},{"sys":27523},{"type":12,"linkType":13,"id":14},{"sys":27525},{"id":21,"type":12,"linkType":22},{"sys":27527},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27529,"metaTitle":405,"metaDescription":406,"mainTitle":27530,"subtitle":424,"heroImage":27545,"ctaButton":447,"ctaLink":448},[404],{"data":27531,"content":27532,"nodeType":74},{},[27533,27539],{"data":27534,"content":27535,"nodeType":78},{},[27536],{"data":27537,"marks":27538,"value":416,"nodeType":82},{},[],{"data":27540,"content":27541,"nodeType":87},{},[27542],{"data":27543,"marks":27544,"value":423,"nodeType":82},{},[],{"metadata":27546,"sys":27549,"fields":27554},{"tags":27547,"concepts":27548},[],[],{"space":27550,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27552,"publishedVersion":62,"revision":44,"locale":29},{"sys":27551},{"type":12,"linkType":13,"id":14},{"sys":27553},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27555},{"url":439,"details":27556,"fileName":445,"contentType":446},{"size":441,"image":27557},{"width":443,"height":444},{"sys":27559,"fields":27562},{"id":27560,"createdAt":27561},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":27563,"slug":27564,"articleIntro":27563,"category":27565},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[27566],{"metadata":27567,"sys":27570,"fields":27577},{"tags":27568,"concepts":27569},[],[],{"space":27571,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27573,"publishedVersion":395,"revision":62,"contentType":27575,"locale":29},{"sys":27572},{"type":12,"linkType":13,"id":14},{"sys":27574},{"id":21,"type":12,"linkType":22},{"sys":27576},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27578,"metaTitle":405,"metaDescription":406,"mainTitle":27579,"subtitle":424,"heroImage":27594,"ctaButton":447,"ctaLink":448},[404],{"data":27580,"content":27581,"nodeType":74},{},[27582,27588],{"data":27583,"content":27584,"nodeType":78},{},[27585],{"data":27586,"marks":27587,"value":416,"nodeType":82},{},[],{"data":27589,"content":27590,"nodeType":87},{},[27591],{"data":27592,"marks":27593,"value":423,"nodeType":82},{},[],{"metadata":27595,"sys":27598,"fields":27603},{"tags":27596,"concepts":27597},[],[],{"space":27599,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27601,"publishedVersion":62,"revision":44,"locale":29},{"sys":27600},{"type":12,"linkType":13,"id":14},{"sys":27602},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27604},{"url":439,"details":27605,"fileName":445,"contentType":446},{"size":441,"image":27606},{"width":443,"height":444},{"sys":27608,"fields":27610},{"id":27609,"createdAt":8490},"1gL1TVBdSVq2maqsnWjSUW",{"title":27611,"slug":27612,"articleIntro":-1,"category":27613},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[27614],{"metadata":27615,"sys":27618,"fields":27625},{"tags":27616,"concepts":27617},[],[],{"space":27619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27621,"publishedVersion":395,"revision":62,"contentType":27623,"locale":29},{"sys":27620},{"type":12,"linkType":13,"id":14},{"sys":27622},{"id":21,"type":12,"linkType":22},{"sys":27624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27626,"metaTitle":405,"metaDescription":406,"mainTitle":27627,"subtitle":424,"heroImage":27642,"ctaButton":447,"ctaLink":448},[404],{"data":27628,"content":27629,"nodeType":74},{},[27630,27636],{"data":27631,"content":27632,"nodeType":78},{},[27633],{"data":27634,"marks":27635,"value":416,"nodeType":82},{},[],{"data":27637,"content":27638,"nodeType":87},{},[27639],{"data":27640,"marks":27641,"value":423,"nodeType":82},{},[],{"metadata":27643,"sys":27646,"fields":27651},{"tags":27644,"concepts":27645},[],[],{"space":27647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27649,"publishedVersion":62,"revision":44,"locale":29},{"sys":27648},{"type":12,"linkType":13,"id":14},{"sys":27650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27652},{"url":439,"details":27653,"fileName":445,"contentType":446},{"size":441,"image":27654},{"width":443,"height":444},1780085408571]