[{"data":1,"prerenderedAt":27571},["ShallowReactive",2],{"tip-plan-comptable-compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement":3,"plan-comptable-compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement-similars":365},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",{"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","1jLp6QR4B1Iu3CWpQARu7s","Entry","2025-04-25T13:20:18.616Z","2025-04-28T13:07:13.026Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",20,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":296,"faq_structured_data":297,"category":298},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","Le compte 767 enregistre les gains nets réalisés lors de la cession de valeurs mobilières de placement augmentant le résultat financier et imposable de l’entreprise.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,112,119,184,204,211,218,289],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 767 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 767 enregistre les ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"produits nets générés par la cession de valeurs mobilières de placement (VMP)",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104},", telles que les actions, obligations et autres titres détenus par l'entreprise à des fins de placement à court terme plutôt que pour une utilisation dans son activité principale.\n\nCe compte créditeur reflète la différence positive entre le prix de vente des VMP et leur coût d'acquisition ou valeur comptable. Dans le PCG 2025, il est précisément identifié sous le numéro 7673 \"Produits nets sur cessions de valeurs mobilières de placement\".\n\nLa méthode PEPS (Premier Entré, Premier Sorti) ou FIFO (First In, First Out) est utilisée pour déterminer la plus-value réalisée, ce qui signifie que les premiers titres acquis sont considérés comme les premiers vendus lors du calcul du gain.",[],{},{"nodeType":79,"data":106,"content":107},{},[108],{"nodeType":83,"value":109,"marks":110,"data":111},"Quand utiliser le compte 767 ?",[],{},{"nodeType":88,"data":113,"content":114},{},[115],{"nodeType":83,"value":116,"marks":117,"data":118},"Le compte 767 est utilisé dans les situations suivantes :",[],{},{"nodeType":120,"data":121,"content":122},"unordered-list",{},[123,139,154,169],{"nodeType":124,"data":125,"content":126},"list-item",{},[127],{"nodeType":88,"data":128,"content":129},{},[130,135],{"nodeType":83,"value":131,"marks":132,"data":134},"Cession d'actions",[133],{"type":99},{},{"nodeType":83,"value":136,"marks":137,"data":138}," : Lorsqu'une entreprise vend des actions détenues en tant que VMP avec une plus-value, le gain net réalisé est enregistré dans ce compte.",[],{},{"nodeType":124,"data":140,"content":141},{},[142],{"nodeType":88,"data":143,"content":144},{},[145,150],{"nodeType":83,"value":146,"marks":147,"data":149},"Vente d'obligations",[148],{"type":99},{},{"nodeType":83,"value":151,"marks":152,"data":153}," : À la cession d'obligations détenues en placement avec un profit, la différence positive entre le prix de vente et le coût d'acquisition est comptabilisée dans le compte 767.",[],{},{"nodeType":124,"data":155,"content":156},{},[157],{"nodeType":88,"data":158,"content":159},{},[160,165],{"nodeType":83,"value":161,"marks":162,"data":164},"Restructuration de portefeuille",[163],{"type":99},{},{"nodeType":83,"value":166,"marks":167,"data":168}," : Quand l'entreprise réorganise son portefeuille de placements en vendant certains titres avec gain.",[],{},{"nodeType":124,"data":170,"content":171},{},[172],{"nodeType":88,"data":173,"content":174},{},[175,180],{"nodeType":83,"value":176,"marks":177,"data":179},"Arbitrage de trésorerie",[178],{"type":99},{},{"nodeType":83,"value":181,"marks":182,"data":183}," : Dans le cadre de la gestion active de trésorerie, lors de la vente de VMP générant un profit.",[],{},{"nodeType":88,"data":185,"content":186},{},[187,191,200],{"nodeType":83,"value":188,"marks":189,"data":190},"Lors de la cession, le compte 465 \"Créances sur cessions de valeurs mobilières de placement\" est débité par le crédit du compte 7673, tandis que ",[],{},{"nodeType":192,"data":193,"content":195},"hyperlink",{"uri":194},"/fr/fiches-pratiques/plan-comptable/compte-50-valeurs-mobilieres-de-placement",[196],{"nodeType":83,"value":197,"marks":198,"data":199},"le compte 50",[],{},{"nodeType":83,"value":201,"marks":202,"data":203}," \"Valeurs mobilières de placement\" est simultanément crédité par le débit du compte 7673.",[],{},{"nodeType":79,"data":205,"content":206},{},[207],{"nodeType":83,"value":208,"marks":209,"data":210},"Quels sont les impacts fiscaux du compte 767 ?",[],{},{"nodeType":88,"data":212,"content":213},{},[214],{"nodeType":83,"value":215,"marks":216,"data":217},"Les plus-values enregistrées au compte 767 ont des implications fiscales significatives :\n",[],{},{"nodeType":120,"data":219,"content":220},{},[221,240,250,269,279],{"nodeType":124,"data":222,"content":223},{},[224],{"nodeType":88,"data":225,"content":226},{},[227,231,236],{"nodeType":83,"value":228,"marks":229,"data":230},"Ces gains sont généralement soumis à l'",[],{},{"nodeType":83,"value":232,"marks":233,"data":235},"impôt sur les sociétés au taux en vigueur",[234],{"type":99},{},{"nodeType":83,"value":237,"marks":238,"data":239}," dans le cadre du résultat financier de l'entreprise.",[],{},{"nodeType":124,"data":241,"content":242},{},[243],{"nodeType":88,"data":244,"content":245},{},[246],{"nodeType":83,"value":247,"marks":248,"data":249},"La méthode FIFO utilisée pour calculer les plus-values est fiscalement reconnue et permet une certaine prévisibilité dans le traitement fiscal.",[],{},{"nodeType":124,"data":251,"content":252},{},[253],{"nodeType":88,"data":254,"content":255},{},[256,260,265],{"nodeType":83,"value":257,"marks":258,"data":259},"Selon la législation fiscale applicable, certaines ",[],{},{"nodeType":83,"value":261,"marks":262,"data":264},"exonérations ou conditions spécifiques",[263],{"type":99},{},{"nodeType":83,"value":266,"marks":267,"data":268}," peuvent s'appliquer en fonction de la nature des titres ou de leur durée de détention.",[],{},{"nodeType":124,"data":270,"content":271},{},[272],{"nodeType":88,"data":273,"content":274},{},[275],{"nodeType":83,"value":276,"marks":277,"data":278},"Il est important de distinguer ces plus-values des gains sur cessions d'immobilisations financières (compte 7671) ou des produits nets sur cessions de titres immobilisés de l'activité de portefeuille (compte 7672), qui peuvent relever de régimes fiscaux différents.",[],{},{"nodeType":124,"data":280,"content":281},{},[282],{"nodeType":88,"data":283,"content":284},{},[285],{"nodeType":83,"value":286,"marks":287,"data":288},"À l'inverse des plus-values, les moins-values sur cessions de VMP sont enregistrées au débit du compte 6673 \"Charges nettes sur cessions de valeurs mobilières de placement\" et peuvent, sous certaines conditions, être déductibles fiscalement.",[],{},{"nodeType":88,"data":290,"content":291},{},[292],{"nodeType":83,"value":293,"marks":294,"data":295},"",[],{},"compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",false,[299],{"metadata":300,"sys":303,"fields":315},{"tags":301,"concepts":302},[],[],{"space":304,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":309,"publishedVersion":311,"revision":63,"contentType":312,"locale":29},{"sys":305},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":310},{"id":21,"type":12,"linkType":22},24,{"sys":313},{"type":12,"linkType":27,"id":314},"category",{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":319,"metaTitle":321,"metaDescription":322,"mainTitle":323,"subtitle":340,"heroImage":341,"ctaButton":363,"ctaLink":364},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[320],"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":324,"content":325,"nodeType":75},{},[326,334],{"data":327,"content":328,"nodeType":333},{},[329],{"data":330,"marks":331,"value":332,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":335,"content":336,"nodeType":88},{},[337],{"data":338,"marks":339,"value":293,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":342,"sys":345,"fields":352},{"tags":343,"concepts":344},[],[],{"space":346,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":350,"publishedVersion":63,"revision":45,"locale":29},{"sys":347},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":351},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":354},"Facturation",{"url":355,"details":356,"fileName":361,"contentType":362},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":357,"image":358},246703,{"width":359,"height":360},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[366,415,464,513,562,611,660,709,758,807,856,905,954,1003,1052,1101,1150,1199,1248,1297,1346,1395,1445,1494,1543,1592,1641,1690,1739,1788,1837,1886,1935,1984,2033,2082,2131,2180,2229,2278,2327,2376,2425,2474,2523,2572,2621,2670,2719,2768,2817,2866,2915,2964,3013,3062,3111,3160,3209,3258,3307,3356,3405,3454,3503,3552,3601,3650,3699,3748,3797,3846,3895,3944,3993,4042,4091,4140,4189,4238,4286,4335,4384,4433,4482,4531,4580,4629,4678,4727,4776,4825,4874,4923,4972,5021,5070,5119,5168,5217,5266,5316,5365,5414,5463,5512,5561,5610,5659,5708,5757,5806,5855,5904,5953,6002,6051,6100,6149,6198,6247,6296,6345,6394,6443,6492,6542,6591,6640,6689,6738,6787,6836,6885,6934,6983,7033,7082,7131,7180,7229,7278,7327,7376,7425,7474,7523,7572,7621,7670,7719,7768,7817,7866,7915,7964,8013,8062,8111,8160,8210,8259,8308,8357,8407,8456,8505,8554,8603,8652,8701,8750,8799,8848,8897,8946,8995,9044,9093,9142,9191,9240,9289,9338,9387,9436,9485,9533,9582,9631,9680,9729,9778,9827,9876,9925,9974,10023,10072,10121,10170,10219,10267,10316,10365,10414,10463,10512,10561,10610,10659,10708,10757,10806,10855,10904,10953,11002,11051,11100,11149,11198,11247,11296,11345,11394,11443,11492,11541,11590,11639,11688,11737,11786,11835,11884,11933,11982,12031,12080,12129,12178,12227,12276,12325,12374,12423,12472,12521,12570,12619,12669,12718,12767,12816,12865,12914,12963,13012,13061,13110,13159,13208,13257,13306,13355,13404,13453,13502,13551,13600,13649,13698,13747,13796,13845,13895,13944,13993,14042,14091,14140,14189,14238,14287,14336,14385,14434,14483,14532,14581,14630,14680,14729,14778,14827,14876,14925,14974,15022,15071,15120,15169,15218,15267,15316,15365,15414,15463,15511,15560,15609,15658,15707,15756,15805,15854,15903,15953,16002,16051,16100,16149,16198,16247,16297,16346,16395,16444,16493,16542,16591,16640,16689,16738,16787,16836,16885,16934,16983,17032,17081,17130,17179,17228,17277,17326,17375,17424,17473,17522,17571,17620,17669,17718,17767,17816,17865,17914,17963,18012,18061,18110,18159,18208,18257,18306,18355,18404,18453,18502,18551,18600,18649,18698,18747,18796,18845,18894,18943,18992,19041,19090,19139,19188,19237,19286,19335,19384,19429,19478,19527,19576,19625,19674,19723,19772,19821,19870,19919,19968,20017,20066,20115,20164,20213,20262,20311,20360,20409,20458,20507,20556,20605,20654,20703,20752,20801,20850,20899,20948,20997,21046,21095,21144,21193,21242,21291,21340,21389,21438,21488,21537,21586,21635,21684,21733,21782,21831,21880,21929,21978,22027,22076,22125,22174,22223,22272,22321,22370,22419,22468,22517,22566,22615,22664,22713,22762,22811,22860,22909,22958,23007,23056,23105,23154,23203,23252,23301,23350,23399,23448,23497,23546,23596,23645,23694,23743,23792,23841,23890,23939,23988,24037,24086,24135,24184,24233,24282,24331,24380,24429,24478,24527,24576,24625,24674,24723,24772,24822,24871,24920,24969,25018,25067,25117,25166,25215,25264,25313,25362,25411,25459,25508,25557,25606,25655,25704,25753,25802,25851,25900,25949,25998,26047,26096,26145,26194,26243,26292,26341,26391,26440,26489,26538,26587,26636,26685,26734,26783,26832,26881,26930,26979,27028,27077,27126,27175,27224,27273,27323,27372,27422,27471,27521],{"sys":367,"fields":370},{"id":368,"createdAt":369},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":371,"slug":372,"articleIntro":371,"category":373},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[374],{"metadata":375,"sys":378,"fields":385},{"tags":376,"concepts":377},[],[],{"space":379,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":381,"publishedVersion":311,"revision":63,"contentType":383,"locale":29},{"sys":380},{"type":12,"linkType":13,"id":14},{"sys":382},{"id":21,"type":12,"linkType":22},{"sys":384},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":386,"metaTitle":321,"metaDescription":322,"mainTitle":387,"subtitle":340,"heroImage":402,"ctaButton":363,"ctaLink":364},[320],{"data":388,"content":389,"nodeType":75},{},[390,396],{"data":391,"content":392,"nodeType":333},{},[393],{"data":394,"marks":395,"value":332,"nodeType":83},{},[],{"data":397,"content":398,"nodeType":88},{},[399],{"data":400,"marks":401,"value":293,"nodeType":83},{},[],{"metadata":403,"sys":406,"fields":411},{"tags":404,"concepts":405},[],[],{"space":407,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":409,"publishedVersion":63,"revision":45,"locale":29},{"sys":408},{"type":12,"linkType":13,"id":14},{"sys":410},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":412},{"url":355,"details":413,"fileName":361,"contentType":362},{"size":357,"image":414},{"width":359,"height":360},{"sys":416,"fields":419},{"id":417,"createdAt":418},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":420,"slug":421,"articleIntro":420,"category":422},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[423],{"metadata":424,"sys":427,"fields":434},{"tags":425,"concepts":426},[],[],{"space":428,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":430,"publishedVersion":311,"revision":63,"contentType":432,"locale":29},{"sys":429},{"type":12,"linkType":13,"id":14},{"sys":431},{"id":21,"type":12,"linkType":22},{"sys":433},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":435,"metaTitle":321,"metaDescription":322,"mainTitle":436,"subtitle":340,"heroImage":451,"ctaButton":363,"ctaLink":364},[320],{"data":437,"content":438,"nodeType":75},{},[439,445],{"data":440,"content":441,"nodeType":333},{},[442],{"data":443,"marks":444,"value":332,"nodeType":83},{},[],{"data":446,"content":447,"nodeType":88},{},[448],{"data":449,"marks":450,"value":293,"nodeType":83},{},[],{"metadata":452,"sys":455,"fields":460},{"tags":453,"concepts":454},[],[],{"space":456,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":458,"publishedVersion":63,"revision":45,"locale":29},{"sys":457},{"type":12,"linkType":13,"id":14},{"sys":459},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":461},{"url":355,"details":462,"fileName":361,"contentType":362},{"size":357,"image":463},{"width":359,"height":360},{"sys":465,"fields":468},{"id":466,"createdAt":467},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":469,"slug":470,"articleIntro":469,"category":471},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[472],{"metadata":473,"sys":476,"fields":483},{"tags":474,"concepts":475},[],[],{"space":477,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":479,"publishedVersion":311,"revision":63,"contentType":481,"locale":29},{"sys":478},{"type":12,"linkType":13,"id":14},{"sys":480},{"id":21,"type":12,"linkType":22},{"sys":482},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":484,"metaTitle":321,"metaDescription":322,"mainTitle":485,"subtitle":340,"heroImage":500,"ctaButton":363,"ctaLink":364},[320],{"data":486,"content":487,"nodeType":75},{},[488,494],{"data":489,"content":490,"nodeType":333},{},[491],{"data":492,"marks":493,"value":332,"nodeType":83},{},[],{"data":495,"content":496,"nodeType":88},{},[497],{"data":498,"marks":499,"value":293,"nodeType":83},{},[],{"metadata":501,"sys":504,"fields":509},{"tags":502,"concepts":503},[],[],{"space":505,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":507,"publishedVersion":63,"revision":45,"locale":29},{"sys":506},{"type":12,"linkType":13,"id":14},{"sys":508},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":510},{"url":355,"details":511,"fileName":361,"contentType":362},{"size":357,"image":512},{"width":359,"height":360},{"sys":514,"fields":517},{"id":515,"createdAt":516},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":518,"slug":519,"articleIntro":518,"category":520},"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",[521],{"metadata":522,"sys":525,"fields":532},{"tags":523,"concepts":524},[],[],{"space":526,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":528,"publishedVersion":311,"revision":63,"contentType":530,"locale":29},{"sys":527},{"type":12,"linkType":13,"id":14},{"sys":529},{"id":21,"type":12,"linkType":22},{"sys":531},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":533,"metaTitle":321,"metaDescription":322,"mainTitle":534,"subtitle":340,"heroImage":549,"ctaButton":363,"ctaLink":364},[320],{"data":535,"content":536,"nodeType":75},{},[537,543],{"data":538,"content":539,"nodeType":333},{},[540],{"data":541,"marks":542,"value":332,"nodeType":83},{},[],{"data":544,"content":545,"nodeType":88},{},[546],{"data":547,"marks":548,"value":293,"nodeType":83},{},[],{"metadata":550,"sys":553,"fields":558},{"tags":551,"concepts":552},[],[],{"space":554,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":556,"publishedVersion":63,"revision":45,"locale":29},{"sys":555},{"type":12,"linkType":13,"id":14},{"sys":557},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":559},{"url":355,"details":560,"fileName":361,"contentType":362},{"size":357,"image":561},{"width":359,"height":360},{"sys":563,"fields":566},{"id":564,"createdAt":565},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":567,"slug":568,"articleIntro":567,"category":569},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[570],{"metadata":571,"sys":574,"fields":581},{"tags":572,"concepts":573},[],[],{"space":575,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":577,"publishedVersion":311,"revision":63,"contentType":579,"locale":29},{"sys":576},{"type":12,"linkType":13,"id":14},{"sys":578},{"id":21,"type":12,"linkType":22},{"sys":580},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":582,"metaTitle":321,"metaDescription":322,"mainTitle":583,"subtitle":340,"heroImage":598,"ctaButton":363,"ctaLink":364},[320],{"data":584,"content":585,"nodeType":75},{},[586,592],{"data":587,"content":588,"nodeType":333},{},[589],{"data":590,"marks":591,"value":332,"nodeType":83},{},[],{"data":593,"content":594,"nodeType":88},{},[595],{"data":596,"marks":597,"value":293,"nodeType":83},{},[],{"metadata":599,"sys":602,"fields":607},{"tags":600,"concepts":601},[],[],{"space":603,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":605,"publishedVersion":63,"revision":45,"locale":29},{"sys":604},{"type":12,"linkType":13,"id":14},{"sys":606},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":608},{"url":355,"details":609,"fileName":361,"contentType":362},{"size":357,"image":610},{"width":359,"height":360},{"sys":612,"fields":615},{"id":613,"createdAt":614},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":616,"slug":617,"articleIntro":-1,"category":618},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[619],{"metadata":620,"sys":623,"fields":630},{"tags":621,"concepts":622},[],[],{"space":624,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":626,"publishedVersion":311,"revision":63,"contentType":628,"locale":29},{"sys":625},{"type":12,"linkType":13,"id":14},{"sys":627},{"id":21,"type":12,"linkType":22},{"sys":629},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":631,"metaTitle":321,"metaDescription":322,"mainTitle":632,"subtitle":340,"heroImage":647,"ctaButton":363,"ctaLink":364},[320],{"data":633,"content":634,"nodeType":75},{},[635,641],{"data":636,"content":637,"nodeType":333},{},[638],{"data":639,"marks":640,"value":332,"nodeType":83},{},[],{"data":642,"content":643,"nodeType":88},{},[644],{"data":645,"marks":646,"value":293,"nodeType":83},{},[],{"metadata":648,"sys":651,"fields":656},{"tags":649,"concepts":650},[],[],{"space":652,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":654,"publishedVersion":63,"revision":45,"locale":29},{"sys":653},{"type":12,"linkType":13,"id":14},{"sys":655},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":657},{"url":355,"details":658,"fileName":361,"contentType":362},{"size":357,"image":659},{"width":359,"height":360},{"sys":661,"fields":664},{"id":662,"createdAt":663},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":665,"slug":666,"articleIntro":-1,"category":667},"Compte 6226 - Honoraires","compte-6226-honoraires",[668],{"metadata":669,"sys":672,"fields":679},{"tags":670,"concepts":671},[],[],{"space":673,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":675,"publishedVersion":311,"revision":63,"contentType":677,"locale":29},{"sys":674},{"type":12,"linkType":13,"id":14},{"sys":676},{"id":21,"type":12,"linkType":22},{"sys":678},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":680,"metaTitle":321,"metaDescription":322,"mainTitle":681,"subtitle":340,"heroImage":696,"ctaButton":363,"ctaLink":364},[320],{"data":682,"content":683,"nodeType":75},{},[684,690],{"data":685,"content":686,"nodeType":333},{},[687],{"data":688,"marks":689,"value":332,"nodeType":83},{},[],{"data":691,"content":692,"nodeType":88},{},[693],{"data":694,"marks":695,"value":293,"nodeType":83},{},[],{"metadata":697,"sys":700,"fields":705},{"tags":698,"concepts":699},[],[],{"space":701,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":703,"publishedVersion":63,"revision":45,"locale":29},{"sys":702},{"type":12,"linkType":13,"id":14},{"sys":704},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":706},{"url":355,"details":707,"fileName":361,"contentType":362},{"size":357,"image":708},{"width":359,"height":360},{"sys":710,"fields":713},{"id":711,"createdAt":712},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":714,"slug":715,"articleIntro":-1,"category":716},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[717],{"metadata":718,"sys":721,"fields":728},{"tags":719,"concepts":720},[],[],{"space":722,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":724,"publishedVersion":311,"revision":63,"contentType":726,"locale":29},{"sys":723},{"type":12,"linkType":13,"id":14},{"sys":725},{"id":21,"type":12,"linkType":22},{"sys":727},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":729,"metaTitle":321,"metaDescription":322,"mainTitle":730,"subtitle":340,"heroImage":745,"ctaButton":363,"ctaLink":364},[320],{"data":731,"content":732,"nodeType":75},{},[733,739],{"data":734,"content":735,"nodeType":333},{},[736],{"data":737,"marks":738,"value":332,"nodeType":83},{},[],{"data":740,"content":741,"nodeType":88},{},[742],{"data":743,"marks":744,"value":293,"nodeType":83},{},[],{"metadata":746,"sys":749,"fields":754},{"tags":747,"concepts":748},[],[],{"space":750,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":752,"publishedVersion":63,"revision":45,"locale":29},{"sys":751},{"type":12,"linkType":13,"id":14},{"sys":753},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":755},{"url":355,"details":756,"fileName":361,"contentType":362},{"size":357,"image":757},{"width":359,"height":360},{"sys":759,"fields":762},{"id":760,"createdAt":761},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":763,"slug":764,"articleIntro":763,"category":765},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[766],{"metadata":767,"sys":770,"fields":777},{"tags":768,"concepts":769},[],[],{"space":771,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":773,"publishedVersion":311,"revision":63,"contentType":775,"locale":29},{"sys":772},{"type":12,"linkType":13,"id":14},{"sys":774},{"id":21,"type":12,"linkType":22},{"sys":776},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":778,"metaTitle":321,"metaDescription":322,"mainTitle":779,"subtitle":340,"heroImage":794,"ctaButton":363,"ctaLink":364},[320],{"data":780,"content":781,"nodeType":75},{},[782,788],{"data":783,"content":784,"nodeType":333},{},[785],{"data":786,"marks":787,"value":332,"nodeType":83},{},[],{"data":789,"content":790,"nodeType":88},{},[791],{"data":792,"marks":793,"value":293,"nodeType":83},{},[],{"metadata":795,"sys":798,"fields":803},{"tags":796,"concepts":797},[],[],{"space":799,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":801,"publishedVersion":63,"revision":45,"locale":29},{"sys":800},{"type":12,"linkType":13,"id":14},{"sys":802},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":804},{"url":355,"details":805,"fileName":361,"contentType":362},{"size":357,"image":806},{"width":359,"height":360},{"sys":808,"fields":811},{"id":809,"createdAt":810},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":812,"slug":813,"articleIntro":812,"category":814},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[815],{"metadata":816,"sys":819,"fields":826},{"tags":817,"concepts":818},[],[],{"space":820,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":822,"publishedVersion":311,"revision":63,"contentType":824,"locale":29},{"sys":821},{"type":12,"linkType":13,"id":14},{"sys":823},{"id":21,"type":12,"linkType":22},{"sys":825},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":827,"metaTitle":321,"metaDescription":322,"mainTitle":828,"subtitle":340,"heroImage":843,"ctaButton":363,"ctaLink":364},[320],{"data":829,"content":830,"nodeType":75},{},[831,837],{"data":832,"content":833,"nodeType":333},{},[834],{"data":835,"marks":836,"value":332,"nodeType":83},{},[],{"data":838,"content":839,"nodeType":88},{},[840],{"data":841,"marks":842,"value":293,"nodeType":83},{},[],{"metadata":844,"sys":847,"fields":852},{"tags":845,"concepts":846},[],[],{"space":848,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":850,"publishedVersion":63,"revision":45,"locale":29},{"sys":849},{"type":12,"linkType":13,"id":14},{"sys":851},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":853},{"url":355,"details":854,"fileName":361,"contentType":362},{"size":357,"image":855},{"width":359,"height":360},{"sys":857,"fields":860},{"id":858,"createdAt":859},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":861,"slug":862,"articleIntro":861,"category":863},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[864],{"metadata":865,"sys":868,"fields":875},{"tags":866,"concepts":867},[],[],{"space":869,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":871,"publishedVersion":311,"revision":63,"contentType":873,"locale":29},{"sys":870},{"type":12,"linkType":13,"id":14},{"sys":872},{"id":21,"type":12,"linkType":22},{"sys":874},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":876,"metaTitle":321,"metaDescription":322,"mainTitle":877,"subtitle":340,"heroImage":892,"ctaButton":363,"ctaLink":364},[320],{"data":878,"content":879,"nodeType":75},{},[880,886],{"data":881,"content":882,"nodeType":333},{},[883],{"data":884,"marks":885,"value":332,"nodeType":83},{},[],{"data":887,"content":888,"nodeType":88},{},[889],{"data":890,"marks":891,"value":293,"nodeType":83},{},[],{"metadata":893,"sys":896,"fields":901},{"tags":894,"concepts":895},[],[],{"space":897,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":899,"publishedVersion":63,"revision":45,"locale":29},{"sys":898},{"type":12,"linkType":13,"id":14},{"sys":900},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":902},{"url":355,"details":903,"fileName":361,"contentType":362},{"size":357,"image":904},{"width":359,"height":360},{"sys":906,"fields":909},{"id":907,"createdAt":908},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":910,"slug":911,"articleIntro":910,"category":912},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[913],{"metadata":914,"sys":917,"fields":924},{"tags":915,"concepts":916},[],[],{"space":918,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":920,"publishedVersion":311,"revision":63,"contentType":922,"locale":29},{"sys":919},{"type":12,"linkType":13,"id":14},{"sys":921},{"id":21,"type":12,"linkType":22},{"sys":923},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":925,"metaTitle":321,"metaDescription":322,"mainTitle":926,"subtitle":340,"heroImage":941,"ctaButton":363,"ctaLink":364},[320],{"data":927,"content":928,"nodeType":75},{},[929,935],{"data":930,"content":931,"nodeType":333},{},[932],{"data":933,"marks":934,"value":332,"nodeType":83},{},[],{"data":936,"content":937,"nodeType":88},{},[938],{"data":939,"marks":940,"value":293,"nodeType":83},{},[],{"metadata":942,"sys":945,"fields":950},{"tags":943,"concepts":944},[],[],{"space":946,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":948,"publishedVersion":63,"revision":45,"locale":29},{"sys":947},{"type":12,"linkType":13,"id":14},{"sys":949},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":951},{"url":355,"details":952,"fileName":361,"contentType":362},{"size":357,"image":953},{"width":359,"height":360},{"sys":955,"fields":958},{"id":956,"createdAt":957},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":959,"slug":960,"articleIntro":959,"category":961},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[962],{"metadata":963,"sys":966,"fields":973},{"tags":964,"concepts":965},[],[],{"space":967,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":969,"publishedVersion":311,"revision":63,"contentType":971,"locale":29},{"sys":968},{"type":12,"linkType":13,"id":14},{"sys":970},{"id":21,"type":12,"linkType":22},{"sys":972},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":974,"metaTitle":321,"metaDescription":322,"mainTitle":975,"subtitle":340,"heroImage":990,"ctaButton":363,"ctaLink":364},[320],{"data":976,"content":977,"nodeType":75},{},[978,984],{"data":979,"content":980,"nodeType":333},{},[981],{"data":982,"marks":983,"value":332,"nodeType":83},{},[],{"data":985,"content":986,"nodeType":88},{},[987],{"data":988,"marks":989,"value":293,"nodeType":83},{},[],{"metadata":991,"sys":994,"fields":999},{"tags":992,"concepts":993},[],[],{"space":995,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":997,"publishedVersion":63,"revision":45,"locale":29},{"sys":996},{"type":12,"linkType":13,"id":14},{"sys":998},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1000},{"url":355,"details":1001,"fileName":361,"contentType":362},{"size":357,"image":1002},{"width":359,"height":360},{"sys":1004,"fields":1007},{"id":1005,"createdAt":1006},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":1008,"slug":1009,"articleIntro":1008,"category":1010},"618 - Divers","compte-618-divers",[1011],{"metadata":1012,"sys":1015,"fields":1022},{"tags":1013,"concepts":1014},[],[],{"space":1016,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1018,"publishedVersion":311,"revision":63,"contentType":1020,"locale":29},{"sys":1017},{"type":12,"linkType":13,"id":14},{"sys":1019},{"id":21,"type":12,"linkType":22},{"sys":1021},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1023,"metaTitle":321,"metaDescription":322,"mainTitle":1024,"subtitle":340,"heroImage":1039,"ctaButton":363,"ctaLink":364},[320],{"data":1025,"content":1026,"nodeType":75},{},[1027,1033],{"data":1028,"content":1029,"nodeType":333},{},[1030],{"data":1031,"marks":1032,"value":332,"nodeType":83},{},[],{"data":1034,"content":1035,"nodeType":88},{},[1036],{"data":1037,"marks":1038,"value":293,"nodeType":83},{},[],{"metadata":1040,"sys":1043,"fields":1048},{"tags":1041,"concepts":1042},[],[],{"space":1044,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1046,"publishedVersion":63,"revision":45,"locale":29},{"sys":1045},{"type":12,"linkType":13,"id":14},{"sys":1047},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1049},{"url":355,"details":1050,"fileName":361,"contentType":362},{"size":357,"image":1051},{"width":359,"height":360},{"sys":1053,"fields":1056},{"id":1054,"createdAt":1055},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":1057,"slug":1058,"articleIntro":1057,"category":1059},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[1060],{"metadata":1061,"sys":1064,"fields":1071},{"tags":1062,"concepts":1063},[],[],{"space":1065,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1067,"publishedVersion":311,"revision":63,"contentType":1069,"locale":29},{"sys":1066},{"type":12,"linkType":13,"id":14},{"sys":1068},{"id":21,"type":12,"linkType":22},{"sys":1070},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1072,"metaTitle":321,"metaDescription":322,"mainTitle":1073,"subtitle":340,"heroImage":1088,"ctaButton":363,"ctaLink":364},[320],{"data":1074,"content":1075,"nodeType":75},{},[1076,1082],{"data":1077,"content":1078,"nodeType":333},{},[1079],{"data":1080,"marks":1081,"value":332,"nodeType":83},{},[],{"data":1083,"content":1084,"nodeType":88},{},[1085],{"data":1086,"marks":1087,"value":293,"nodeType":83},{},[],{"metadata":1089,"sys":1092,"fields":1097},{"tags":1090,"concepts":1091},[],[],{"space":1093,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1095,"publishedVersion":63,"revision":45,"locale":29},{"sys":1094},{"type":12,"linkType":13,"id":14},{"sys":1096},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1098},{"url":355,"details":1099,"fileName":361,"contentType":362},{"size":357,"image":1100},{"width":359,"height":360},{"sys":1102,"fields":1105},{"id":1103,"createdAt":1104},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":1106,"slug":1107,"articleIntro":1106,"category":1108},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[1109],{"metadata":1110,"sys":1113,"fields":1120},{"tags":1111,"concepts":1112},[],[],{"space":1114,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1116,"publishedVersion":311,"revision":63,"contentType":1118,"locale":29},{"sys":1115},{"type":12,"linkType":13,"id":14},{"sys":1117},{"id":21,"type":12,"linkType":22},{"sys":1119},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1121,"metaTitle":321,"metaDescription":322,"mainTitle":1122,"subtitle":340,"heroImage":1137,"ctaButton":363,"ctaLink":364},[320],{"data":1123,"content":1124,"nodeType":75},{},[1125,1131],{"data":1126,"content":1127,"nodeType":333},{},[1128],{"data":1129,"marks":1130,"value":332,"nodeType":83},{},[],{"data":1132,"content":1133,"nodeType":88},{},[1134],{"data":1135,"marks":1136,"value":293,"nodeType":83},{},[],{"metadata":1138,"sys":1141,"fields":1146},{"tags":1139,"concepts":1140},[],[],{"space":1142,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1144,"publishedVersion":63,"revision":45,"locale":29},{"sys":1143},{"type":12,"linkType":13,"id":14},{"sys":1145},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1147},{"url":355,"details":1148,"fileName":361,"contentType":362},{"size":357,"image":1149},{"width":359,"height":360},{"sys":1151,"fields":1154},{"id":1152,"createdAt":1153},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":1155,"slug":1156,"articleIntro":1155,"category":1157},"Compte 60 - Achats","compte-60-achats",[1158],{"metadata":1159,"sys":1162,"fields":1169},{"tags":1160,"concepts":1161},[],[],{"space":1163,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1165,"publishedVersion":311,"revision":63,"contentType":1167,"locale":29},{"sys":1164},{"type":12,"linkType":13,"id":14},{"sys":1166},{"id":21,"type":12,"linkType":22},{"sys":1168},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1170,"metaTitle":321,"metaDescription":322,"mainTitle":1171,"subtitle":340,"heroImage":1186,"ctaButton":363,"ctaLink":364},[320],{"data":1172,"content":1173,"nodeType":75},{},[1174,1180],{"data":1175,"content":1176,"nodeType":333},{},[1177],{"data":1178,"marks":1179,"value":332,"nodeType":83},{},[],{"data":1181,"content":1182,"nodeType":88},{},[1183],{"data":1184,"marks":1185,"value":293,"nodeType":83},{},[],{"metadata":1187,"sys":1190,"fields":1195},{"tags":1188,"concepts":1189},[],[],{"space":1191,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1193,"publishedVersion":63,"revision":45,"locale":29},{"sys":1192},{"type":12,"linkType":13,"id":14},{"sys":1194},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1196},{"url":355,"details":1197,"fileName":361,"contentType":362},{"size":357,"image":1198},{"width":359,"height":360},{"sys":1200,"fields":1203},{"id":1201,"createdAt":1202},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":1204,"slug":1205,"articleIntro":1204,"category":1206},"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",[1207],{"metadata":1208,"sys":1211,"fields":1218},{"tags":1209,"concepts":1210},[],[],{"space":1212,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1214,"publishedVersion":311,"revision":63,"contentType":1216,"locale":29},{"sys":1213},{"type":12,"linkType":13,"id":14},{"sys":1215},{"id":21,"type":12,"linkType":22},{"sys":1217},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1219,"metaTitle":321,"metaDescription":322,"mainTitle":1220,"subtitle":340,"heroImage":1235,"ctaButton":363,"ctaLink":364},[320],{"data":1221,"content":1222,"nodeType":75},{},[1223,1229],{"data":1224,"content":1225,"nodeType":333},{},[1226],{"data":1227,"marks":1228,"value":332,"nodeType":83},{},[],{"data":1230,"content":1231,"nodeType":88},{},[1232],{"data":1233,"marks":1234,"value":293,"nodeType":83},{},[],{"metadata":1236,"sys":1239,"fields":1244},{"tags":1237,"concepts":1238},[],[],{"space":1240,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1242,"publishedVersion":63,"revision":45,"locale":29},{"sys":1241},{"type":12,"linkType":13,"id":14},{"sys":1243},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1245},{"url":355,"details":1246,"fileName":361,"contentType":362},{"size":357,"image":1247},{"width":359,"height":360},{"sys":1249,"fields":1252},{"id":1250,"createdAt":1251},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":1253,"slug":1254,"articleIntro":1253,"category":1255},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[1256],{"metadata":1257,"sys":1260,"fields":1267},{"tags":1258,"concepts":1259},[],[],{"space":1261,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1263,"publishedVersion":311,"revision":63,"contentType":1265,"locale":29},{"sys":1262},{"type":12,"linkType":13,"id":14},{"sys":1264},{"id":21,"type":12,"linkType":22},{"sys":1266},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1268,"metaTitle":321,"metaDescription":322,"mainTitle":1269,"subtitle":340,"heroImage":1284,"ctaButton":363,"ctaLink":364},[320],{"data":1270,"content":1271,"nodeType":75},{},[1272,1278],{"data":1273,"content":1274,"nodeType":333},{},[1275],{"data":1276,"marks":1277,"value":332,"nodeType":83},{},[],{"data":1279,"content":1280,"nodeType":88},{},[1281],{"data":1282,"marks":1283,"value":293,"nodeType":83},{},[],{"metadata":1285,"sys":1288,"fields":1293},{"tags":1286,"concepts":1287},[],[],{"space":1289,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1291,"publishedVersion":63,"revision":45,"locale":29},{"sys":1290},{"type":12,"linkType":13,"id":14},{"sys":1292},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1294},{"url":355,"details":1295,"fileName":361,"contentType":362},{"size":357,"image":1296},{"width":359,"height":360},{"sys":1298,"fields":1301},{"id":1299,"createdAt":1300},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":1302,"slug":1303,"articleIntro":1302,"category":1304},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[1305],{"metadata":1306,"sys":1309,"fields":1316},{"tags":1307,"concepts":1308},[],[],{"space":1310,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1312,"publishedVersion":311,"revision":63,"contentType":1314,"locale":29},{"sys":1311},{"type":12,"linkType":13,"id":14},{"sys":1313},{"id":21,"type":12,"linkType":22},{"sys":1315},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1317,"metaTitle":321,"metaDescription":322,"mainTitle":1318,"subtitle":340,"heroImage":1333,"ctaButton":363,"ctaLink":364},[320],{"data":1319,"content":1320,"nodeType":75},{},[1321,1327],{"data":1322,"content":1323,"nodeType":333},{},[1324],{"data":1325,"marks":1326,"value":332,"nodeType":83},{},[],{"data":1328,"content":1329,"nodeType":88},{},[1330],{"data":1331,"marks":1332,"value":293,"nodeType":83},{},[],{"metadata":1334,"sys":1337,"fields":1342},{"tags":1335,"concepts":1336},[],[],{"space":1338,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1340,"publishedVersion":63,"revision":45,"locale":29},{"sys":1339},{"type":12,"linkType":13,"id":14},{"sys":1341},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1343},{"url":355,"details":1344,"fileName":361,"contentType":362},{"size":357,"image":1345},{"width":359,"height":360},{"sys":1347,"fields":1350},{"id":1348,"createdAt":1349},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":1351,"slug":1352,"articleIntro":-1,"category":1353},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[1354],{"metadata":1355,"sys":1358,"fields":1365},{"tags":1356,"concepts":1357},[],[],{"space":1359,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1361,"publishedVersion":311,"revision":63,"contentType":1363,"locale":29},{"sys":1360},{"type":12,"linkType":13,"id":14},{"sys":1362},{"id":21,"type":12,"linkType":22},{"sys":1364},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1366,"metaTitle":321,"metaDescription":322,"mainTitle":1367,"subtitle":340,"heroImage":1382,"ctaButton":363,"ctaLink":364},[320],{"data":1368,"content":1369,"nodeType":75},{},[1370,1376],{"data":1371,"content":1372,"nodeType":333},{},[1373],{"data":1374,"marks":1375,"value":332,"nodeType":83},{},[],{"data":1377,"content":1378,"nodeType":88},{},[1379],{"data":1380,"marks":1381,"value":293,"nodeType":83},{},[],{"metadata":1383,"sys":1386,"fields":1391},{"tags":1384,"concepts":1385},[],[],{"space":1387,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1389,"publishedVersion":63,"revision":45,"locale":29},{"sys":1388},{"type":12,"linkType":13,"id":14},{"sys":1390},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1392},{"url":355,"details":1393,"fileName":361,"contentType":362},{"size":357,"image":1394},{"width":359,"height":360},{"sys":1396,"fields":1399},{"id":1397,"createdAt":1398},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":1400,"slug":1401,"articleIntro":1402,"category":1403},"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.",[1404],{"metadata":1405,"sys":1408,"fields":1415},{"tags":1406,"concepts":1407},[],[],{"space":1409,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1411,"publishedVersion":311,"revision":63,"contentType":1413,"locale":29},{"sys":1410},{"type":12,"linkType":13,"id":14},{"sys":1412},{"id":21,"type":12,"linkType":22},{"sys":1414},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1416,"metaTitle":321,"metaDescription":322,"mainTitle":1417,"subtitle":340,"heroImage":1432,"ctaButton":363,"ctaLink":364},[320],{"data":1418,"content":1419,"nodeType":75},{},[1420,1426],{"data":1421,"content":1422,"nodeType":333},{},[1423],{"data":1424,"marks":1425,"value":332,"nodeType":83},{},[],{"data":1427,"content":1428,"nodeType":88},{},[1429],{"data":1430,"marks":1431,"value":293,"nodeType":83},{},[],{"metadata":1433,"sys":1436,"fields":1441},{"tags":1434,"concepts":1435},[],[],{"space":1437,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1439,"publishedVersion":63,"revision":45,"locale":29},{"sys":1438},{"type":12,"linkType":13,"id":14},{"sys":1440},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1442},{"url":355,"details":1443,"fileName":361,"contentType":362},{"size":357,"image":1444},{"width":359,"height":360},{"sys":1446,"fields":1449},{"id":1447,"createdAt":1448},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":1450,"slug":1451,"articleIntro":1450,"category":1452},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[1453],{"metadata":1454,"sys":1457,"fields":1464},{"tags":1455,"concepts":1456},[],[],{"space":1458,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1460,"publishedVersion":311,"revision":63,"contentType":1462,"locale":29},{"sys":1459},{"type":12,"linkType":13,"id":14},{"sys":1461},{"id":21,"type":12,"linkType":22},{"sys":1463},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1465,"metaTitle":321,"metaDescription":322,"mainTitle":1466,"subtitle":340,"heroImage":1481,"ctaButton":363,"ctaLink":364},[320],{"data":1467,"content":1468,"nodeType":75},{},[1469,1475],{"data":1470,"content":1471,"nodeType":333},{},[1472],{"data":1473,"marks":1474,"value":332,"nodeType":83},{},[],{"data":1476,"content":1477,"nodeType":88},{},[1478],{"data":1479,"marks":1480,"value":293,"nodeType":83},{},[],{"metadata":1482,"sys":1485,"fields":1490},{"tags":1483,"concepts":1484},[],[],{"space":1486,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1488,"publishedVersion":63,"revision":45,"locale":29},{"sys":1487},{"type":12,"linkType":13,"id":14},{"sys":1489},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1491},{"url":355,"details":1492,"fileName":361,"contentType":362},{"size":357,"image":1493},{"width":359,"height":360},{"sys":1495,"fields":1498},{"id":1496,"createdAt":1497},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":1499,"slug":1500,"articleIntro":1499,"category":1501},"Compte 503 - Actions","compte-503-actions",[1502],{"metadata":1503,"sys":1506,"fields":1513},{"tags":1504,"concepts":1505},[],[],{"space":1507,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1509,"publishedVersion":311,"revision":63,"contentType":1511,"locale":29},{"sys":1508},{"type":12,"linkType":13,"id":14},{"sys":1510},{"id":21,"type":12,"linkType":22},{"sys":1512},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1514,"metaTitle":321,"metaDescription":322,"mainTitle":1515,"subtitle":340,"heroImage":1530,"ctaButton":363,"ctaLink":364},[320],{"data":1516,"content":1517,"nodeType":75},{},[1518,1524],{"data":1519,"content":1520,"nodeType":333},{},[1521],{"data":1522,"marks":1523,"value":332,"nodeType":83},{},[],{"data":1525,"content":1526,"nodeType":88},{},[1527],{"data":1528,"marks":1529,"value":293,"nodeType":83},{},[],{"metadata":1531,"sys":1534,"fields":1539},{"tags":1532,"concepts":1533},[],[],{"space":1535,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1537,"publishedVersion":63,"revision":45,"locale":29},{"sys":1536},{"type":12,"linkType":13,"id":14},{"sys":1538},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1540},{"url":355,"details":1541,"fileName":361,"contentType":362},{"size":357,"image":1542},{"width":359,"height":360},{"sys":1544,"fields":1547},{"id":1545,"createdAt":1546},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1548,"slug":1549,"articleIntro":1548,"category":1550},"206 - Droit au bail","compte-206-droit-au-bail",[1551],{"metadata":1552,"sys":1555,"fields":1562},{"tags":1553,"concepts":1554},[],[],{"space":1556,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1558,"publishedVersion":311,"revision":63,"contentType":1560,"locale":29},{"sys":1557},{"type":12,"linkType":13,"id":14},{"sys":1559},{"id":21,"type":12,"linkType":22},{"sys":1561},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1563,"metaTitle":321,"metaDescription":322,"mainTitle":1564,"subtitle":340,"heroImage":1579,"ctaButton":363,"ctaLink":364},[320],{"data":1565,"content":1566,"nodeType":75},{},[1567,1573],{"data":1568,"content":1569,"nodeType":333},{},[1570],{"data":1571,"marks":1572,"value":332,"nodeType":83},{},[],{"data":1574,"content":1575,"nodeType":88},{},[1576],{"data":1577,"marks":1578,"value":293,"nodeType":83},{},[],{"metadata":1580,"sys":1583,"fields":1588},{"tags":1581,"concepts":1582},[],[],{"space":1584,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1586,"publishedVersion":63,"revision":45,"locale":29},{"sys":1585},{"type":12,"linkType":13,"id":14},{"sys":1587},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1589},{"url":355,"details":1590,"fileName":361,"contentType":362},{"size":357,"image":1591},{"width":359,"height":360},{"sys":1593,"fields":1596},{"id":1594,"createdAt":1595},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1597,"slug":1598,"articleIntro":1597,"category":1599},"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",[1600],{"metadata":1601,"sys":1604,"fields":1611},{"tags":1602,"concepts":1603},[],[],{"space":1605,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1607,"publishedVersion":311,"revision":63,"contentType":1609,"locale":29},{"sys":1606},{"type":12,"linkType":13,"id":14},{"sys":1608},{"id":21,"type":12,"linkType":22},{"sys":1610},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1612,"metaTitle":321,"metaDescription":322,"mainTitle":1613,"subtitle":340,"heroImage":1628,"ctaButton":363,"ctaLink":364},[320],{"data":1614,"content":1615,"nodeType":75},{},[1616,1622],{"data":1617,"content":1618,"nodeType":333},{},[1619],{"data":1620,"marks":1621,"value":332,"nodeType":83},{},[],{"data":1623,"content":1624,"nodeType":88},{},[1625],{"data":1626,"marks":1627,"value":293,"nodeType":83},{},[],{"metadata":1629,"sys":1632,"fields":1637},{"tags":1630,"concepts":1631},[],[],{"space":1633,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1635,"publishedVersion":63,"revision":45,"locale":29},{"sys":1634},{"type":12,"linkType":13,"id":14},{"sys":1636},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1638},{"url":355,"details":1639,"fileName":361,"contentType":362},{"size":357,"image":1640},{"width":359,"height":360},{"sys":1642,"fields":1645},{"id":1643,"createdAt":1644},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":1646,"slug":1647,"articleIntro":1646,"category":1648},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[1649],{"metadata":1650,"sys":1653,"fields":1660},{"tags":1651,"concepts":1652},[],[],{"space":1654,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1656,"publishedVersion":311,"revision":63,"contentType":1658,"locale":29},{"sys":1655},{"type":12,"linkType":13,"id":14},{"sys":1657},{"id":21,"type":12,"linkType":22},{"sys":1659},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1661,"metaTitle":321,"metaDescription":322,"mainTitle":1662,"subtitle":340,"heroImage":1677,"ctaButton":363,"ctaLink":364},[320],{"data":1663,"content":1664,"nodeType":75},{},[1665,1671],{"data":1666,"content":1667,"nodeType":333},{},[1668],{"data":1669,"marks":1670,"value":332,"nodeType":83},{},[],{"data":1672,"content":1673,"nodeType":88},{},[1674],{"data":1675,"marks":1676,"value":293,"nodeType":83},{},[],{"metadata":1678,"sys":1681,"fields":1686},{"tags":1679,"concepts":1680},[],[],{"space":1682,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1684,"publishedVersion":63,"revision":45,"locale":29},{"sys":1683},{"type":12,"linkType":13,"id":14},{"sys":1685},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1687},{"url":355,"details":1688,"fileName":361,"contentType":362},{"size":357,"image":1689},{"width":359,"height":360},{"sys":1691,"fields":1694},{"id":1692,"createdAt":1693},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":1695,"slug":1696,"articleIntro":-1,"category":1697},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[1698],{"metadata":1699,"sys":1702,"fields":1709},{"tags":1700,"concepts":1701},[],[],{"space":1703,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1705,"publishedVersion":311,"revision":63,"contentType":1707,"locale":29},{"sys":1704},{"type":12,"linkType":13,"id":14},{"sys":1706},{"id":21,"type":12,"linkType":22},{"sys":1708},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1710,"metaTitle":321,"metaDescription":322,"mainTitle":1711,"subtitle":340,"heroImage":1726,"ctaButton":363,"ctaLink":364},[320],{"data":1712,"content":1713,"nodeType":75},{},[1714,1720],{"data":1715,"content":1716,"nodeType":333},{},[1717],{"data":1718,"marks":1719,"value":332,"nodeType":83},{},[],{"data":1721,"content":1722,"nodeType":88},{},[1723],{"data":1724,"marks":1725,"value":293,"nodeType":83},{},[],{"metadata":1727,"sys":1730,"fields":1735},{"tags":1728,"concepts":1729},[],[],{"space":1731,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1733,"publishedVersion":63,"revision":45,"locale":29},{"sys":1732},{"type":12,"linkType":13,"id":14},{"sys":1734},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1736},{"url":355,"details":1737,"fileName":361,"contentType":362},{"size":357,"image":1738},{"width":359,"height":360},{"sys":1740,"fields":1743},{"id":1741,"createdAt":1742},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":1744,"slug":1745,"articleIntro":1744,"category":1746},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[1747],{"metadata":1748,"sys":1751,"fields":1758},{"tags":1749,"concepts":1750},[],[],{"space":1752,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1754,"publishedVersion":311,"revision":63,"contentType":1756,"locale":29},{"sys":1753},{"type":12,"linkType":13,"id":14},{"sys":1755},{"id":21,"type":12,"linkType":22},{"sys":1757},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1759,"metaTitle":321,"metaDescription":322,"mainTitle":1760,"subtitle":340,"heroImage":1775,"ctaButton":363,"ctaLink":364},[320],{"data":1761,"content":1762,"nodeType":75},{},[1763,1769],{"data":1764,"content":1765,"nodeType":333},{},[1766],{"data":1767,"marks":1768,"value":332,"nodeType":83},{},[],{"data":1770,"content":1771,"nodeType":88},{},[1772],{"data":1773,"marks":1774,"value":293,"nodeType":83},{},[],{"metadata":1776,"sys":1779,"fields":1784},{"tags":1777,"concepts":1778},[],[],{"space":1780,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1782,"publishedVersion":63,"revision":45,"locale":29},{"sys":1781},{"type":12,"linkType":13,"id":14},{"sys":1783},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1785},{"url":355,"details":1786,"fileName":361,"contentType":362},{"size":357,"image":1787},{"width":359,"height":360},{"sys":1789,"fields":1792},{"id":1790,"createdAt":1791},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":1793,"slug":1794,"articleIntro":1793,"category":1795},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[1796],{"metadata":1797,"sys":1800,"fields":1807},{"tags":1798,"concepts":1799},[],[],{"space":1801,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1803,"publishedVersion":311,"revision":63,"contentType":1805,"locale":29},{"sys":1802},{"type":12,"linkType":13,"id":14},{"sys":1804},{"id":21,"type":12,"linkType":22},{"sys":1806},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1808,"metaTitle":321,"metaDescription":322,"mainTitle":1809,"subtitle":340,"heroImage":1824,"ctaButton":363,"ctaLink":364},[320],{"data":1810,"content":1811,"nodeType":75},{},[1812,1818],{"data":1813,"content":1814,"nodeType":333},{},[1815],{"data":1816,"marks":1817,"value":332,"nodeType":83},{},[],{"data":1819,"content":1820,"nodeType":88},{},[1821],{"data":1822,"marks":1823,"value":293,"nodeType":83},{},[],{"metadata":1825,"sys":1828,"fields":1833},{"tags":1826,"concepts":1827},[],[],{"space":1829,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1831,"publishedVersion":63,"revision":45,"locale":29},{"sys":1830},{"type":12,"linkType":13,"id":14},{"sys":1832},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1834},{"url":355,"details":1835,"fileName":361,"contentType":362},{"size":357,"image":1836},{"width":359,"height":360},{"sys":1838,"fields":1841},{"id":1839,"createdAt":1840},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":1842,"slug":1843,"articleIntro":1842,"category":1844},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[1845],{"metadata":1846,"sys":1849,"fields":1856},{"tags":1847,"concepts":1848},[],[],{"space":1850,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1852,"publishedVersion":311,"revision":63,"contentType":1854,"locale":29},{"sys":1851},{"type":12,"linkType":13,"id":14},{"sys":1853},{"id":21,"type":12,"linkType":22},{"sys":1855},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1857,"metaTitle":321,"metaDescription":322,"mainTitle":1858,"subtitle":340,"heroImage":1873,"ctaButton":363,"ctaLink":364},[320],{"data":1859,"content":1860,"nodeType":75},{},[1861,1867],{"data":1862,"content":1863,"nodeType":333},{},[1864],{"data":1865,"marks":1866,"value":332,"nodeType":83},{},[],{"data":1868,"content":1869,"nodeType":88},{},[1870],{"data":1871,"marks":1872,"value":293,"nodeType":83},{},[],{"metadata":1874,"sys":1877,"fields":1882},{"tags":1875,"concepts":1876},[],[],{"space":1878,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1880,"publishedVersion":63,"revision":45,"locale":29},{"sys":1879},{"type":12,"linkType":13,"id":14},{"sys":1881},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1883},{"url":355,"details":1884,"fileName":361,"contentType":362},{"size":357,"image":1885},{"width":359,"height":360},{"sys":1887,"fields":1890},{"id":1888,"createdAt":1889},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":1891,"slug":1892,"articleIntro":1891,"category":1893},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[1894],{"metadata":1895,"sys":1898,"fields":1905},{"tags":1896,"concepts":1897},[],[],{"space":1899,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1901,"publishedVersion":311,"revision":63,"contentType":1903,"locale":29},{"sys":1900},{"type":12,"linkType":13,"id":14},{"sys":1902},{"id":21,"type":12,"linkType":22},{"sys":1904},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1906,"metaTitle":321,"metaDescription":322,"mainTitle":1907,"subtitle":340,"heroImage":1922,"ctaButton":363,"ctaLink":364},[320],{"data":1908,"content":1909,"nodeType":75},{},[1910,1916],{"data":1911,"content":1912,"nodeType":333},{},[1913],{"data":1914,"marks":1915,"value":332,"nodeType":83},{},[],{"data":1917,"content":1918,"nodeType":88},{},[1919],{"data":1920,"marks":1921,"value":293,"nodeType":83},{},[],{"metadata":1923,"sys":1926,"fields":1931},{"tags":1924,"concepts":1925},[],[],{"space":1927,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1929,"publishedVersion":63,"revision":45,"locale":29},{"sys":1928},{"type":12,"linkType":13,"id":14},{"sys":1930},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1932},{"url":355,"details":1933,"fileName":361,"contentType":362},{"size":357,"image":1934},{"width":359,"height":360},{"sys":1936,"fields":1939},{"id":1937,"createdAt":1938},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":1940,"slug":1941,"articleIntro":-1,"category":1942},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[1943],{"metadata":1944,"sys":1947,"fields":1954},{"tags":1945,"concepts":1946},[],[],{"space":1948,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1950,"publishedVersion":311,"revision":63,"contentType":1952,"locale":29},{"sys":1949},{"type":12,"linkType":13,"id":14},{"sys":1951},{"id":21,"type":12,"linkType":22},{"sys":1953},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":1955,"metaTitle":321,"metaDescription":322,"mainTitle":1956,"subtitle":340,"heroImage":1971,"ctaButton":363,"ctaLink":364},[320],{"data":1957,"content":1958,"nodeType":75},{},[1959,1965],{"data":1960,"content":1961,"nodeType":333},{},[1962],{"data":1963,"marks":1964,"value":332,"nodeType":83},{},[],{"data":1966,"content":1967,"nodeType":88},{},[1968],{"data":1969,"marks":1970,"value":293,"nodeType":83},{},[],{"metadata":1972,"sys":1975,"fields":1980},{"tags":1973,"concepts":1974},[],[],{"space":1976,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":1978,"publishedVersion":63,"revision":45,"locale":29},{"sys":1977},{"type":12,"linkType":13,"id":14},{"sys":1979},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":1981},{"url":355,"details":1982,"fileName":361,"contentType":362},{"size":357,"image":1983},{"width":359,"height":360},{"sys":1985,"fields":1988},{"id":1986,"createdAt":1987},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":1989,"slug":1990,"articleIntro":-1,"category":1991},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[1992],{"metadata":1993,"sys":1996,"fields":2003},{"tags":1994,"concepts":1995},[],[],{"space":1997,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":1999,"publishedVersion":311,"revision":63,"contentType":2001,"locale":29},{"sys":1998},{"type":12,"linkType":13,"id":14},{"sys":2000},{"id":21,"type":12,"linkType":22},{"sys":2002},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2004,"metaTitle":321,"metaDescription":322,"mainTitle":2005,"subtitle":340,"heroImage":2020,"ctaButton":363,"ctaLink":364},[320],{"data":2006,"content":2007,"nodeType":75},{},[2008,2014],{"data":2009,"content":2010,"nodeType":333},{},[2011],{"data":2012,"marks":2013,"value":332,"nodeType":83},{},[],{"data":2015,"content":2016,"nodeType":88},{},[2017],{"data":2018,"marks":2019,"value":293,"nodeType":83},{},[],{"metadata":2021,"sys":2024,"fields":2029},{"tags":2022,"concepts":2023},[],[],{"space":2025,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2027,"publishedVersion":63,"revision":45,"locale":29},{"sys":2026},{"type":12,"linkType":13,"id":14},{"sys":2028},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2030},{"url":355,"details":2031,"fileName":361,"contentType":362},{"size":357,"image":2032},{"width":359,"height":360},{"sys":2034,"fields":2037},{"id":2035,"createdAt":2036},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":2038,"slug":2039,"articleIntro":2038,"category":2040},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[2041],{"metadata":2042,"sys":2045,"fields":2052},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2048,"publishedVersion":311,"revision":63,"contentType":2050,"locale":29},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":21,"type":12,"linkType":22},{"sys":2051},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2053,"metaTitle":321,"metaDescription":322,"mainTitle":2054,"subtitle":340,"heroImage":2069,"ctaButton":363,"ctaLink":364},[320],{"data":2055,"content":2056,"nodeType":75},{},[2057,2063],{"data":2058,"content":2059,"nodeType":333},{},[2060],{"data":2061,"marks":2062,"value":332,"nodeType":83},{},[],{"data":2064,"content":2065,"nodeType":88},{},[2066],{"data":2067,"marks":2068,"value":293,"nodeType":83},{},[],{"metadata":2070,"sys":2073,"fields":2078},{"tags":2071,"concepts":2072},[],[],{"space":2074,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2076,"publishedVersion":63,"revision":45,"locale":29},{"sys":2075},{"type":12,"linkType":13,"id":14},{"sys":2077},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2079},{"url":355,"details":2080,"fileName":361,"contentType":362},{"size":357,"image":2081},{"width":359,"height":360},{"sys":2083,"fields":2086},{"id":2084,"createdAt":2085},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":2087,"slug":2088,"articleIntro":2087,"category":2089},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[2090],{"metadata":2091,"sys":2094,"fields":2101},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2097,"publishedVersion":311,"revision":63,"contentType":2099,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"sys":2100},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2102,"metaTitle":321,"metaDescription":322,"mainTitle":2103,"subtitle":340,"heroImage":2118,"ctaButton":363,"ctaLink":364},[320],{"data":2104,"content":2105,"nodeType":75},{},[2106,2112],{"data":2107,"content":2108,"nodeType":333},{},[2109],{"data":2110,"marks":2111,"value":332,"nodeType":83},{},[],{"data":2113,"content":2114,"nodeType":88},{},[2115],{"data":2116,"marks":2117,"value":293,"nodeType":83},{},[],{"metadata":2119,"sys":2122,"fields":2127},{"tags":2120,"concepts":2121},[],[],{"space":2123,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2125,"publishedVersion":63,"revision":45,"locale":29},{"sys":2124},{"type":12,"linkType":13,"id":14},{"sys":2126},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2128},{"url":355,"details":2129,"fileName":361,"contentType":362},{"size":357,"image":2130},{"width":359,"height":360},{"sys":2132,"fields":2135},{"id":2133,"createdAt":2134},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":2136,"slug":2137,"articleIntro":-1,"category":2138},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[2139],{"metadata":2140,"sys":2143,"fields":2150},{"tags":2141,"concepts":2142},[],[],{"space":2144,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2146,"publishedVersion":311,"revision":63,"contentType":2148,"locale":29},{"sys":2145},{"type":12,"linkType":13,"id":14},{"sys":2147},{"id":21,"type":12,"linkType":22},{"sys":2149},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2151,"metaTitle":321,"metaDescription":322,"mainTitle":2152,"subtitle":340,"heroImage":2167,"ctaButton":363,"ctaLink":364},[320],{"data":2153,"content":2154,"nodeType":75},{},[2155,2161],{"data":2156,"content":2157,"nodeType":333},{},[2158],{"data":2159,"marks":2160,"value":332,"nodeType":83},{},[],{"data":2162,"content":2163,"nodeType":88},{},[2164],{"data":2165,"marks":2166,"value":293,"nodeType":83},{},[],{"metadata":2168,"sys":2171,"fields":2176},{"tags":2169,"concepts":2170},[],[],{"space":2172,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2174,"publishedVersion":63,"revision":45,"locale":29},{"sys":2173},{"type":12,"linkType":13,"id":14},{"sys":2175},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2177},{"url":355,"details":2178,"fileName":361,"contentType":362},{"size":357,"image":2179},{"width":359,"height":360},{"sys":2181,"fields":2184},{"id":2182,"createdAt":2183},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":2185,"slug":2186,"articleIntro":2185,"category":2187},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[2188],{"metadata":2189,"sys":2192,"fields":2199},{"tags":2190,"concepts":2191},[],[],{"space":2193,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2195,"publishedVersion":311,"revision":63,"contentType":2197,"locale":29},{"sys":2194},{"type":12,"linkType":13,"id":14},{"sys":2196},{"id":21,"type":12,"linkType":22},{"sys":2198},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2200,"metaTitle":321,"metaDescription":322,"mainTitle":2201,"subtitle":340,"heroImage":2216,"ctaButton":363,"ctaLink":364},[320],{"data":2202,"content":2203,"nodeType":75},{},[2204,2210],{"data":2205,"content":2206,"nodeType":333},{},[2207],{"data":2208,"marks":2209,"value":332,"nodeType":83},{},[],{"data":2211,"content":2212,"nodeType":88},{},[2213],{"data":2214,"marks":2215,"value":293,"nodeType":83},{},[],{"metadata":2217,"sys":2220,"fields":2225},{"tags":2218,"concepts":2219},[],[],{"space":2221,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2223,"publishedVersion":63,"revision":45,"locale":29},{"sys":2222},{"type":12,"linkType":13,"id":14},{"sys":2224},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2226},{"url":355,"details":2227,"fileName":361,"contentType":362},{"size":357,"image":2228},{"width":359,"height":360},{"sys":2230,"fields":2233},{"id":2231,"createdAt":2232},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":2234,"slug":2235,"articleIntro":2234,"category":2236},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[2237],{"metadata":2238,"sys":2241,"fields":2248},{"tags":2239,"concepts":2240},[],[],{"space":2242,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2244,"publishedVersion":311,"revision":63,"contentType":2246,"locale":29},{"sys":2243},{"type":12,"linkType":13,"id":14},{"sys":2245},{"id":21,"type":12,"linkType":22},{"sys":2247},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2249,"metaTitle":321,"metaDescription":322,"mainTitle":2250,"subtitle":340,"heroImage":2265,"ctaButton":363,"ctaLink":364},[320],{"data":2251,"content":2252,"nodeType":75},{},[2253,2259],{"data":2254,"content":2255,"nodeType":333},{},[2256],{"data":2257,"marks":2258,"value":332,"nodeType":83},{},[],{"data":2260,"content":2261,"nodeType":88},{},[2262],{"data":2263,"marks":2264,"value":293,"nodeType":83},{},[],{"metadata":2266,"sys":2269,"fields":2274},{"tags":2267,"concepts":2268},[],[],{"space":2270,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2272,"publishedVersion":63,"revision":45,"locale":29},{"sys":2271},{"type":12,"linkType":13,"id":14},{"sys":2273},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2275},{"url":355,"details":2276,"fileName":361,"contentType":362},{"size":357,"image":2277},{"width":359,"height":360},{"sys":2279,"fields":2282},{"id":2280,"createdAt":2281},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":2283,"slug":2284,"articleIntro":2283,"category":2285},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[2286],{"metadata":2287,"sys":2290,"fields":2297},{"tags":2288,"concepts":2289},[],[],{"space":2291,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2293,"publishedVersion":311,"revision":63,"contentType":2295,"locale":29},{"sys":2292},{"type":12,"linkType":13,"id":14},{"sys":2294},{"id":21,"type":12,"linkType":22},{"sys":2296},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2298,"metaTitle":321,"metaDescription":322,"mainTitle":2299,"subtitle":340,"heroImage":2314,"ctaButton":363,"ctaLink":364},[320],{"data":2300,"content":2301,"nodeType":75},{},[2302,2308],{"data":2303,"content":2304,"nodeType":333},{},[2305],{"data":2306,"marks":2307,"value":332,"nodeType":83},{},[],{"data":2309,"content":2310,"nodeType":88},{},[2311],{"data":2312,"marks":2313,"value":293,"nodeType":83},{},[],{"metadata":2315,"sys":2318,"fields":2323},{"tags":2316,"concepts":2317},[],[],{"space":2319,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2321,"publishedVersion":63,"revision":45,"locale":29},{"sys":2320},{"type":12,"linkType":13,"id":14},{"sys":2322},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2324},{"url":355,"details":2325,"fileName":361,"contentType":362},{"size":357,"image":2326},{"width":359,"height":360},{"sys":2328,"fields":2331},{"id":2329,"createdAt":2330},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":2332,"slug":2333,"articleIntro":2332,"category":2334},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[2335],{"metadata":2336,"sys":2339,"fields":2346},{"tags":2337,"concepts":2338},[],[],{"space":2340,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2342,"publishedVersion":311,"revision":63,"contentType":2344,"locale":29},{"sys":2341},{"type":12,"linkType":13,"id":14},{"sys":2343},{"id":21,"type":12,"linkType":22},{"sys":2345},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2347,"metaTitle":321,"metaDescription":322,"mainTitle":2348,"subtitle":340,"heroImage":2363,"ctaButton":363,"ctaLink":364},[320],{"data":2349,"content":2350,"nodeType":75},{},[2351,2357],{"data":2352,"content":2353,"nodeType":333},{},[2354],{"data":2355,"marks":2356,"value":332,"nodeType":83},{},[],{"data":2358,"content":2359,"nodeType":88},{},[2360],{"data":2361,"marks":2362,"value":293,"nodeType":83},{},[],{"metadata":2364,"sys":2367,"fields":2372},{"tags":2365,"concepts":2366},[],[],{"space":2368,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2370,"publishedVersion":63,"revision":45,"locale":29},{"sys":2369},{"type":12,"linkType":13,"id":14},{"sys":2371},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2373},{"url":355,"details":2374,"fileName":361,"contentType":362},{"size":357,"image":2375},{"width":359,"height":360},{"sys":2377,"fields":2380},{"id":2378,"createdAt":2379},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":2381,"slug":2382,"articleIntro":2381,"category":2383},"2611 - Actions","compte-2611-actions",[2384],{"metadata":2385,"sys":2388,"fields":2395},{"tags":2386,"concepts":2387},[],[],{"space":2389,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2391,"publishedVersion":311,"revision":63,"contentType":2393,"locale":29},{"sys":2390},{"type":12,"linkType":13,"id":14},{"sys":2392},{"id":21,"type":12,"linkType":22},{"sys":2394},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2396,"metaTitle":321,"metaDescription":322,"mainTitle":2397,"subtitle":340,"heroImage":2412,"ctaButton":363,"ctaLink":364},[320],{"data":2398,"content":2399,"nodeType":75},{},[2400,2406],{"data":2401,"content":2402,"nodeType":333},{},[2403],{"data":2404,"marks":2405,"value":332,"nodeType":83},{},[],{"data":2407,"content":2408,"nodeType":88},{},[2409],{"data":2410,"marks":2411,"value":293,"nodeType":83},{},[],{"metadata":2413,"sys":2416,"fields":2421},{"tags":2414,"concepts":2415},[],[],{"space":2417,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2419,"publishedVersion":63,"revision":45,"locale":29},{"sys":2418},{"type":12,"linkType":13,"id":14},{"sys":2420},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2422},{"url":355,"details":2423,"fileName":361,"contentType":362},{"size":357,"image":2424},{"width":359,"height":360},{"sys":2426,"fields":2429},{"id":2427,"createdAt":2428},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":2430,"slug":2431,"articleIntro":-1,"category":2432},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[2433],{"metadata":2434,"sys":2437,"fields":2444},{"tags":2435,"concepts":2436},[],[],{"space":2438,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2440,"publishedVersion":311,"revision":63,"contentType":2442,"locale":29},{"sys":2439},{"type":12,"linkType":13,"id":14},{"sys":2441},{"id":21,"type":12,"linkType":22},{"sys":2443},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2445,"metaTitle":321,"metaDescription":322,"mainTitle":2446,"subtitle":340,"heroImage":2461,"ctaButton":363,"ctaLink":364},[320],{"data":2447,"content":2448,"nodeType":75},{},[2449,2455],{"data":2450,"content":2451,"nodeType":333},{},[2452],{"data":2453,"marks":2454,"value":332,"nodeType":83},{},[],{"data":2456,"content":2457,"nodeType":88},{},[2458],{"data":2459,"marks":2460,"value":293,"nodeType":83},{},[],{"metadata":2462,"sys":2465,"fields":2470},{"tags":2463,"concepts":2464},[],[],{"space":2466,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2468,"publishedVersion":63,"revision":45,"locale":29},{"sys":2467},{"type":12,"linkType":13,"id":14},{"sys":2469},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2471},{"url":355,"details":2472,"fileName":361,"contentType":362},{"size":357,"image":2473},{"width":359,"height":360},{"sys":2475,"fields":2478},{"id":2476,"createdAt":2477},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":2479,"slug":2480,"articleIntro":2479,"category":2481},"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",[2482],{"metadata":2483,"sys":2486,"fields":2493},{"tags":2484,"concepts":2485},[],[],{"space":2487,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2489,"publishedVersion":311,"revision":63,"contentType":2491,"locale":29},{"sys":2488},{"type":12,"linkType":13,"id":14},{"sys":2490},{"id":21,"type":12,"linkType":22},{"sys":2492},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2494,"metaTitle":321,"metaDescription":322,"mainTitle":2495,"subtitle":340,"heroImage":2510,"ctaButton":363,"ctaLink":364},[320],{"data":2496,"content":2497,"nodeType":75},{},[2498,2504],{"data":2499,"content":2500,"nodeType":333},{},[2501],{"data":2502,"marks":2503,"value":332,"nodeType":83},{},[],{"data":2505,"content":2506,"nodeType":88},{},[2507],{"data":2508,"marks":2509,"value":293,"nodeType":83},{},[],{"metadata":2511,"sys":2514,"fields":2519},{"tags":2512,"concepts":2513},[],[],{"space":2515,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2517,"publishedVersion":63,"revision":45,"locale":29},{"sys":2516},{"type":12,"linkType":13,"id":14},{"sys":2518},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2520},{"url":355,"details":2521,"fileName":361,"contentType":362},{"size":357,"image":2522},{"width":359,"height":360},{"sys":2524,"fields":2527},{"id":2525,"createdAt":2526},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":2528,"slug":2529,"articleIntro":-1,"category":2530},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[2531],{"metadata":2532,"sys":2535,"fields":2542},{"tags":2533,"concepts":2534},[],[],{"space":2536,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2538,"publishedVersion":311,"revision":63,"contentType":2540,"locale":29},{"sys":2537},{"type":12,"linkType":13,"id":14},{"sys":2539},{"id":21,"type":12,"linkType":22},{"sys":2541},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2543,"metaTitle":321,"metaDescription":322,"mainTitle":2544,"subtitle":340,"heroImage":2559,"ctaButton":363,"ctaLink":364},[320],{"data":2545,"content":2546,"nodeType":75},{},[2547,2553],{"data":2548,"content":2549,"nodeType":333},{},[2550],{"data":2551,"marks":2552,"value":332,"nodeType":83},{},[],{"data":2554,"content":2555,"nodeType":88},{},[2556],{"data":2557,"marks":2558,"value":293,"nodeType":83},{},[],{"metadata":2560,"sys":2563,"fields":2568},{"tags":2561,"concepts":2562},[],[],{"space":2564,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2566,"publishedVersion":63,"revision":45,"locale":29},{"sys":2565},{"type":12,"linkType":13,"id":14},{"sys":2567},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2569},{"url":355,"details":2570,"fileName":361,"contentType":362},{"size":357,"image":2571},{"width":359,"height":360},{"sys":2573,"fields":2576},{"id":2574,"createdAt":2575},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":2577,"slug":2578,"articleIntro":2577,"category":2579},"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",[2580],{"metadata":2581,"sys":2584,"fields":2591},{"tags":2582,"concepts":2583},[],[],{"space":2585,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2587,"publishedVersion":311,"revision":63,"contentType":2589,"locale":29},{"sys":2586},{"type":12,"linkType":13,"id":14},{"sys":2588},{"id":21,"type":12,"linkType":22},{"sys":2590},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2592,"metaTitle":321,"metaDescription":322,"mainTitle":2593,"subtitle":340,"heroImage":2608,"ctaButton":363,"ctaLink":364},[320],{"data":2594,"content":2595,"nodeType":75},{},[2596,2602],{"data":2597,"content":2598,"nodeType":333},{},[2599],{"data":2600,"marks":2601,"value":332,"nodeType":83},{},[],{"data":2603,"content":2604,"nodeType":88},{},[2605],{"data":2606,"marks":2607,"value":293,"nodeType":83},{},[],{"metadata":2609,"sys":2612,"fields":2617},{"tags":2610,"concepts":2611},[],[],{"space":2613,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2615,"publishedVersion":63,"revision":45,"locale":29},{"sys":2614},{"type":12,"linkType":13,"id":14},{"sys":2616},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2618},{"url":355,"details":2619,"fileName":361,"contentType":362},{"size":357,"image":2620},{"width":359,"height":360},{"sys":2622,"fields":2625},{"id":2623,"createdAt":2624},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":2626,"slug":2627,"articleIntro":2626,"category":2628},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[2629],{"metadata":2630,"sys":2633,"fields":2640},{"tags":2631,"concepts":2632},[],[],{"space":2634,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2636,"publishedVersion":311,"revision":63,"contentType":2638,"locale":29},{"sys":2635},{"type":12,"linkType":13,"id":14},{"sys":2637},{"id":21,"type":12,"linkType":22},{"sys":2639},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2641,"metaTitle":321,"metaDescription":322,"mainTitle":2642,"subtitle":340,"heroImage":2657,"ctaButton":363,"ctaLink":364},[320],{"data":2643,"content":2644,"nodeType":75},{},[2645,2651],{"data":2646,"content":2647,"nodeType":333},{},[2648],{"data":2649,"marks":2650,"value":332,"nodeType":83},{},[],{"data":2652,"content":2653,"nodeType":88},{},[2654],{"data":2655,"marks":2656,"value":293,"nodeType":83},{},[],{"metadata":2658,"sys":2661,"fields":2666},{"tags":2659,"concepts":2660},[],[],{"space":2662,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2664,"publishedVersion":63,"revision":45,"locale":29},{"sys":2663},{"type":12,"linkType":13,"id":14},{"sys":2665},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2667},{"url":355,"details":2668,"fileName":361,"contentType":362},{"size":357,"image":2669},{"width":359,"height":360},{"sys":2671,"fields":2674},{"id":2672,"createdAt":2673},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":2675,"slug":2676,"articleIntro":2675,"category":2677},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[2678],{"metadata":2679,"sys":2682,"fields":2689},{"tags":2680,"concepts":2681},[],[],{"space":2683,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2685,"publishedVersion":311,"revision":63,"contentType":2687,"locale":29},{"sys":2684},{"type":12,"linkType":13,"id":14},{"sys":2686},{"id":21,"type":12,"linkType":22},{"sys":2688},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2690,"metaTitle":321,"metaDescription":322,"mainTitle":2691,"subtitle":340,"heroImage":2706,"ctaButton":363,"ctaLink":364},[320],{"data":2692,"content":2693,"nodeType":75},{},[2694,2700],{"data":2695,"content":2696,"nodeType":333},{},[2697],{"data":2698,"marks":2699,"value":332,"nodeType":83},{},[],{"data":2701,"content":2702,"nodeType":88},{},[2703],{"data":2704,"marks":2705,"value":293,"nodeType":83},{},[],{"metadata":2707,"sys":2710,"fields":2715},{"tags":2708,"concepts":2709},[],[],{"space":2711,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2713,"publishedVersion":63,"revision":45,"locale":29},{"sys":2712},{"type":12,"linkType":13,"id":14},{"sys":2714},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2716},{"url":355,"details":2717,"fileName":361,"contentType":362},{"size":357,"image":2718},{"width":359,"height":360},{"sys":2720,"fields":2723},{"id":2721,"createdAt":2722},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":2724,"slug":2725,"articleIntro":2724,"category":2726},"613 - Locations","compte-613-locations",[2727],{"metadata":2728,"sys":2731,"fields":2738},{"tags":2729,"concepts":2730},[],[],{"space":2732,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2734,"publishedVersion":311,"revision":63,"contentType":2736,"locale":29},{"sys":2733},{"type":12,"linkType":13,"id":14},{"sys":2735},{"id":21,"type":12,"linkType":22},{"sys":2737},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2739,"metaTitle":321,"metaDescription":322,"mainTitle":2740,"subtitle":340,"heroImage":2755,"ctaButton":363,"ctaLink":364},[320],{"data":2741,"content":2742,"nodeType":75},{},[2743,2749],{"data":2744,"content":2745,"nodeType":333},{},[2746],{"data":2747,"marks":2748,"value":332,"nodeType":83},{},[],{"data":2750,"content":2751,"nodeType":88},{},[2752],{"data":2753,"marks":2754,"value":293,"nodeType":83},{},[],{"metadata":2756,"sys":2759,"fields":2764},{"tags":2757,"concepts":2758},[],[],{"space":2760,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2762,"publishedVersion":63,"revision":45,"locale":29},{"sys":2761},{"type":12,"linkType":13,"id":14},{"sys":2763},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2765},{"url":355,"details":2766,"fileName":361,"contentType":362},{"size":357,"image":2767},{"width":359,"height":360},{"sys":2769,"fields":2772},{"id":2770,"createdAt":2771},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":2773,"slug":2774,"articleIntro":2773,"category":2775},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[2776],{"metadata":2777,"sys":2780,"fields":2787},{"tags":2778,"concepts":2779},[],[],{"space":2781,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2783,"publishedVersion":311,"revision":63,"contentType":2785,"locale":29},{"sys":2782},{"type":12,"linkType":13,"id":14},{"sys":2784},{"id":21,"type":12,"linkType":22},{"sys":2786},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2788,"metaTitle":321,"metaDescription":322,"mainTitle":2789,"subtitle":340,"heroImage":2804,"ctaButton":363,"ctaLink":364},[320],{"data":2790,"content":2791,"nodeType":75},{},[2792,2798],{"data":2793,"content":2794,"nodeType":333},{},[2795],{"data":2796,"marks":2797,"value":332,"nodeType":83},{},[],{"data":2799,"content":2800,"nodeType":88},{},[2801],{"data":2802,"marks":2803,"value":293,"nodeType":83},{},[],{"metadata":2805,"sys":2808,"fields":2813},{"tags":2806,"concepts":2807},[],[],{"space":2809,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2811,"publishedVersion":63,"revision":45,"locale":29},{"sys":2810},{"type":12,"linkType":13,"id":14},{"sys":2812},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2814},{"url":355,"details":2815,"fileName":361,"contentType":362},{"size":357,"image":2816},{"width":359,"height":360},{"sys":2818,"fields":2821},{"id":2819,"createdAt":2820},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":2822,"slug":2823,"articleIntro":-1,"category":2824},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[2825],{"metadata":2826,"sys":2829,"fields":2836},{"tags":2827,"concepts":2828},[],[],{"space":2830,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2832,"publishedVersion":311,"revision":63,"contentType":2834,"locale":29},{"sys":2831},{"type":12,"linkType":13,"id":14},{"sys":2833},{"id":21,"type":12,"linkType":22},{"sys":2835},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2837,"metaTitle":321,"metaDescription":322,"mainTitle":2838,"subtitle":340,"heroImage":2853,"ctaButton":363,"ctaLink":364},[320],{"data":2839,"content":2840,"nodeType":75},{},[2841,2847],{"data":2842,"content":2843,"nodeType":333},{},[2844],{"data":2845,"marks":2846,"value":332,"nodeType":83},{},[],{"data":2848,"content":2849,"nodeType":88},{},[2850],{"data":2851,"marks":2852,"value":293,"nodeType":83},{},[],{"metadata":2854,"sys":2857,"fields":2862},{"tags":2855,"concepts":2856},[],[],{"space":2858,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2860,"publishedVersion":63,"revision":45,"locale":29},{"sys":2859},{"type":12,"linkType":13,"id":14},{"sys":2861},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2863},{"url":355,"details":2864,"fileName":361,"contentType":362},{"size":357,"image":2865},{"width":359,"height":360},{"sys":2867,"fields":2870},{"id":2868,"createdAt":2869},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":2871,"slug":2872,"articleIntro":2871,"category":2873},"2751 - Dépôts","compte-2751-depots",[2874],{"metadata":2875,"sys":2878,"fields":2885},{"tags":2876,"concepts":2877},[],[],{"space":2879,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2881,"publishedVersion":311,"revision":63,"contentType":2883,"locale":29},{"sys":2880},{"type":12,"linkType":13,"id":14},{"sys":2882},{"id":21,"type":12,"linkType":22},{"sys":2884},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2886,"metaTitle":321,"metaDescription":322,"mainTitle":2887,"subtitle":340,"heroImage":2902,"ctaButton":363,"ctaLink":364},[320],{"data":2888,"content":2889,"nodeType":75},{},[2890,2896],{"data":2891,"content":2892,"nodeType":333},{},[2893],{"data":2894,"marks":2895,"value":332,"nodeType":83},{},[],{"data":2897,"content":2898,"nodeType":88},{},[2899],{"data":2900,"marks":2901,"value":293,"nodeType":83},{},[],{"metadata":2903,"sys":2906,"fields":2911},{"tags":2904,"concepts":2905},[],[],{"space":2907,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2909,"publishedVersion":63,"revision":45,"locale":29},{"sys":2908},{"type":12,"linkType":13,"id":14},{"sys":2910},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2912},{"url":355,"details":2913,"fileName":361,"contentType":362},{"size":357,"image":2914},{"width":359,"height":360},{"sys":2916,"fields":2919},{"id":2917,"createdAt":2918},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":2920,"slug":2921,"articleIntro":2920,"category":2922},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[2923],{"metadata":2924,"sys":2927,"fields":2934},{"tags":2925,"concepts":2926},[],[],{"space":2928,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2930,"publishedVersion":311,"revision":63,"contentType":2932,"locale":29},{"sys":2929},{"type":12,"linkType":13,"id":14},{"sys":2931},{"id":21,"type":12,"linkType":22},{"sys":2933},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2935,"metaTitle":321,"metaDescription":322,"mainTitle":2936,"subtitle":340,"heroImage":2951,"ctaButton":363,"ctaLink":364},[320],{"data":2937,"content":2938,"nodeType":75},{},[2939,2945],{"data":2940,"content":2941,"nodeType":333},{},[2942],{"data":2943,"marks":2944,"value":332,"nodeType":83},{},[],{"data":2946,"content":2947,"nodeType":88},{},[2948],{"data":2949,"marks":2950,"value":293,"nodeType":83},{},[],{"metadata":2952,"sys":2955,"fields":2960},{"tags":2953,"concepts":2954},[],[],{"space":2956,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":2958,"publishedVersion":63,"revision":45,"locale":29},{"sys":2957},{"type":12,"linkType":13,"id":14},{"sys":2959},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":2961},{"url":355,"details":2962,"fileName":361,"contentType":362},{"size":357,"image":2963},{"width":359,"height":360},{"sys":2965,"fields":2968},{"id":2966,"createdAt":2967},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":2969,"slug":2970,"articleIntro":2969,"category":2971},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[2972],{"metadata":2973,"sys":2976,"fields":2983},{"tags":2974,"concepts":2975},[],[],{"space":2977,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":2979,"publishedVersion":311,"revision":63,"contentType":2981,"locale":29},{"sys":2978},{"type":12,"linkType":13,"id":14},{"sys":2980},{"id":21,"type":12,"linkType":22},{"sys":2982},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":2984,"metaTitle":321,"metaDescription":322,"mainTitle":2985,"subtitle":340,"heroImage":3000,"ctaButton":363,"ctaLink":364},[320],{"data":2986,"content":2987,"nodeType":75},{},[2988,2994],{"data":2989,"content":2990,"nodeType":333},{},[2991],{"data":2992,"marks":2993,"value":332,"nodeType":83},{},[],{"data":2995,"content":2996,"nodeType":88},{},[2997],{"data":2998,"marks":2999,"value":293,"nodeType":83},{},[],{"metadata":3001,"sys":3004,"fields":3009},{"tags":3002,"concepts":3003},[],[],{"space":3005,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3007,"publishedVersion":63,"revision":45,"locale":29},{"sys":3006},{"type":12,"linkType":13,"id":14},{"sys":3008},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3010},{"url":355,"details":3011,"fileName":361,"contentType":362},{"size":357,"image":3012},{"width":359,"height":360},{"sys":3014,"fields":3017},{"id":3015,"createdAt":3016},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":3018,"slug":3019,"articleIntro":3018,"category":3020},"Compte 614 - Charges locatives","compte-614-charges-locatives",[3021],{"metadata":3022,"sys":3025,"fields":3032},{"tags":3023,"concepts":3024},[],[],{"space":3026,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3028,"publishedVersion":311,"revision":63,"contentType":3030,"locale":29},{"sys":3027},{"type":12,"linkType":13,"id":14},{"sys":3029},{"id":21,"type":12,"linkType":22},{"sys":3031},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3033,"metaTitle":321,"metaDescription":322,"mainTitle":3034,"subtitle":340,"heroImage":3049,"ctaButton":363,"ctaLink":364},[320],{"data":3035,"content":3036,"nodeType":75},{},[3037,3043],{"data":3038,"content":3039,"nodeType":333},{},[3040],{"data":3041,"marks":3042,"value":332,"nodeType":83},{},[],{"data":3044,"content":3045,"nodeType":88},{},[3046],{"data":3047,"marks":3048,"value":293,"nodeType":83},{},[],{"metadata":3050,"sys":3053,"fields":3058},{"tags":3051,"concepts":3052},[],[],{"space":3054,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3056,"publishedVersion":63,"revision":45,"locale":29},{"sys":3055},{"type":12,"linkType":13,"id":14},{"sys":3057},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3059},{"url":355,"details":3060,"fileName":361,"contentType":362},{"size":357,"image":3061},{"width":359,"height":360},{"sys":3063,"fields":3066},{"id":3064,"createdAt":3065},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":3067,"slug":3068,"articleIntro":-1,"category":3069},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[3070],{"metadata":3071,"sys":3074,"fields":3081},{"tags":3072,"concepts":3073},[],[],{"space":3075,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3077,"publishedVersion":311,"revision":63,"contentType":3079,"locale":29},{"sys":3076},{"type":12,"linkType":13,"id":14},{"sys":3078},{"id":21,"type":12,"linkType":22},{"sys":3080},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3082,"metaTitle":321,"metaDescription":322,"mainTitle":3083,"subtitle":340,"heroImage":3098,"ctaButton":363,"ctaLink":364},[320],{"data":3084,"content":3085,"nodeType":75},{},[3086,3092],{"data":3087,"content":3088,"nodeType":333},{},[3089],{"data":3090,"marks":3091,"value":332,"nodeType":83},{},[],{"data":3093,"content":3094,"nodeType":88},{},[3095],{"data":3096,"marks":3097,"value":293,"nodeType":83},{},[],{"metadata":3099,"sys":3102,"fields":3107},{"tags":3100,"concepts":3101},[],[],{"space":3103,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3105,"publishedVersion":63,"revision":45,"locale":29},{"sys":3104},{"type":12,"linkType":13,"id":14},{"sys":3106},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3108},{"url":355,"details":3109,"fileName":361,"contentType":362},{"size":357,"image":3110},{"width":359,"height":360},{"sys":3112,"fields":3115},{"id":3113,"createdAt":3114},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":3116,"slug":3117,"articleIntro":-1,"category":3118},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[3119],{"metadata":3120,"sys":3123,"fields":3130},{"tags":3121,"concepts":3122},[],[],{"space":3124,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3126,"publishedVersion":311,"revision":63,"contentType":3128,"locale":29},{"sys":3125},{"type":12,"linkType":13,"id":14},{"sys":3127},{"id":21,"type":12,"linkType":22},{"sys":3129},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3131,"metaTitle":321,"metaDescription":322,"mainTitle":3132,"subtitle":340,"heroImage":3147,"ctaButton":363,"ctaLink":364},[320],{"data":3133,"content":3134,"nodeType":75},{},[3135,3141],{"data":3136,"content":3137,"nodeType":333},{},[3138],{"data":3139,"marks":3140,"value":332,"nodeType":83},{},[],{"data":3142,"content":3143,"nodeType":88},{},[3144],{"data":3145,"marks":3146,"value":293,"nodeType":83},{},[],{"metadata":3148,"sys":3151,"fields":3156},{"tags":3149,"concepts":3150},[],[],{"space":3152,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3154,"publishedVersion":63,"revision":45,"locale":29},{"sys":3153},{"type":12,"linkType":13,"id":14},{"sys":3155},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3157},{"url":355,"details":3158,"fileName":361,"contentType":362},{"size":357,"image":3159},{"width":359,"height":360},{"sys":3161,"fields":3164},{"id":3162,"createdAt":3163},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":3165,"slug":3166,"articleIntro":-1,"category":3167},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[3168],{"metadata":3169,"sys":3172,"fields":3179},{"tags":3170,"concepts":3171},[],[],{"space":3173,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3175,"publishedVersion":311,"revision":63,"contentType":3177,"locale":29},{"sys":3174},{"type":12,"linkType":13,"id":14},{"sys":3176},{"id":21,"type":12,"linkType":22},{"sys":3178},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3180,"metaTitle":321,"metaDescription":322,"mainTitle":3181,"subtitle":340,"heroImage":3196,"ctaButton":363,"ctaLink":364},[320],{"data":3182,"content":3183,"nodeType":75},{},[3184,3190],{"data":3185,"content":3186,"nodeType":333},{},[3187],{"data":3188,"marks":3189,"value":332,"nodeType":83},{},[],{"data":3191,"content":3192,"nodeType":88},{},[3193],{"data":3194,"marks":3195,"value":293,"nodeType":83},{},[],{"metadata":3197,"sys":3200,"fields":3205},{"tags":3198,"concepts":3199},[],[],{"space":3201,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3203,"publishedVersion":63,"revision":45,"locale":29},{"sys":3202},{"type":12,"linkType":13,"id":14},{"sys":3204},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3206},{"url":355,"details":3207,"fileName":361,"contentType":362},{"size":357,"image":3208},{"width":359,"height":360},{"sys":3210,"fields":3213},{"id":3211,"createdAt":3212},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":3214,"slug":3215,"articleIntro":3214,"category":3216},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[3217],{"metadata":3218,"sys":3221,"fields":3228},{"tags":3219,"concepts":3220},[],[],{"space":3222,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3224,"publishedVersion":311,"revision":63,"contentType":3226,"locale":29},{"sys":3223},{"type":12,"linkType":13,"id":14},{"sys":3225},{"id":21,"type":12,"linkType":22},{"sys":3227},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3229,"metaTitle":321,"metaDescription":322,"mainTitle":3230,"subtitle":340,"heroImage":3245,"ctaButton":363,"ctaLink":364},[320],{"data":3231,"content":3232,"nodeType":75},{},[3233,3239],{"data":3234,"content":3235,"nodeType":333},{},[3236],{"data":3237,"marks":3238,"value":332,"nodeType":83},{},[],{"data":3240,"content":3241,"nodeType":88},{},[3242],{"data":3243,"marks":3244,"value":293,"nodeType":83},{},[],{"metadata":3246,"sys":3249,"fields":3254},{"tags":3247,"concepts":3248},[],[],{"space":3250,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3252,"publishedVersion":63,"revision":45,"locale":29},{"sys":3251},{"type":12,"linkType":13,"id":14},{"sys":3253},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3255},{"url":355,"details":3256,"fileName":361,"contentType":362},{"size":357,"image":3257},{"width":359,"height":360},{"sys":3259,"fields":3262},{"id":3260,"createdAt":3261},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":3263,"slug":3264,"articleIntro":3263,"category":3265},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[3266],{"metadata":3267,"sys":3270,"fields":3277},{"tags":3268,"concepts":3269},[],[],{"space":3271,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3273,"publishedVersion":311,"revision":63,"contentType":3275,"locale":29},{"sys":3272},{"type":12,"linkType":13,"id":14},{"sys":3274},{"id":21,"type":12,"linkType":22},{"sys":3276},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3278,"metaTitle":321,"metaDescription":322,"mainTitle":3279,"subtitle":340,"heroImage":3294,"ctaButton":363,"ctaLink":364},[320],{"data":3280,"content":3281,"nodeType":75},{},[3282,3288],{"data":3283,"content":3284,"nodeType":333},{},[3285],{"data":3286,"marks":3287,"value":332,"nodeType":83},{},[],{"data":3289,"content":3290,"nodeType":88},{},[3291],{"data":3292,"marks":3293,"value":293,"nodeType":83},{},[],{"metadata":3295,"sys":3298,"fields":3303},{"tags":3296,"concepts":3297},[],[],{"space":3299,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3301,"publishedVersion":63,"revision":45,"locale":29},{"sys":3300},{"type":12,"linkType":13,"id":14},{"sys":3302},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3304},{"url":355,"details":3305,"fileName":361,"contentType":362},{"size":357,"image":3306},{"width":359,"height":360},{"sys":3308,"fields":3311},{"id":3309,"createdAt":3310},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":3312,"slug":3313,"articleIntro":3312,"category":3314},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[3315],{"metadata":3316,"sys":3319,"fields":3326},{"tags":3317,"concepts":3318},[],[],{"space":3320,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3322,"publishedVersion":311,"revision":63,"contentType":3324,"locale":29},{"sys":3321},{"type":12,"linkType":13,"id":14},{"sys":3323},{"id":21,"type":12,"linkType":22},{"sys":3325},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3327,"metaTitle":321,"metaDescription":322,"mainTitle":3328,"subtitle":340,"heroImage":3343,"ctaButton":363,"ctaLink":364},[320],{"data":3329,"content":3330,"nodeType":75},{},[3331,3337],{"data":3332,"content":3333,"nodeType":333},{},[3334],{"data":3335,"marks":3336,"value":332,"nodeType":83},{},[],{"data":3338,"content":3339,"nodeType":88},{},[3340],{"data":3341,"marks":3342,"value":293,"nodeType":83},{},[],{"metadata":3344,"sys":3347,"fields":3352},{"tags":3345,"concepts":3346},[],[],{"space":3348,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3350,"publishedVersion":63,"revision":45,"locale":29},{"sys":3349},{"type":12,"linkType":13,"id":14},{"sys":3351},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3353},{"url":355,"details":3354,"fileName":361,"contentType":362},{"size":357,"image":3355},{"width":359,"height":360},{"sys":3357,"fields":3360},{"id":3358,"createdAt":3359},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":3361,"slug":3362,"articleIntro":3361,"category":3363},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[3364],{"metadata":3365,"sys":3368,"fields":3375},{"tags":3366,"concepts":3367},[],[],{"space":3369,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3371,"publishedVersion":311,"revision":63,"contentType":3373,"locale":29},{"sys":3370},{"type":12,"linkType":13,"id":14},{"sys":3372},{"id":21,"type":12,"linkType":22},{"sys":3374},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3376,"metaTitle":321,"metaDescription":322,"mainTitle":3377,"subtitle":340,"heroImage":3392,"ctaButton":363,"ctaLink":364},[320],{"data":3378,"content":3379,"nodeType":75},{},[3380,3386],{"data":3381,"content":3382,"nodeType":333},{},[3383],{"data":3384,"marks":3385,"value":332,"nodeType":83},{},[],{"data":3387,"content":3388,"nodeType":88},{},[3389],{"data":3390,"marks":3391,"value":293,"nodeType":83},{},[],{"metadata":3393,"sys":3396,"fields":3401},{"tags":3394,"concepts":3395},[],[],{"space":3397,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3399,"publishedVersion":63,"revision":45,"locale":29},{"sys":3398},{"type":12,"linkType":13,"id":14},{"sys":3400},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3402},{"url":355,"details":3403,"fileName":361,"contentType":362},{"size":357,"image":3404},{"width":359,"height":360},{"sys":3406,"fields":3409},{"id":3407,"createdAt":3408},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":3410,"slug":3411,"articleIntro":3410,"category":3412},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[3413],{"metadata":3414,"sys":3417,"fields":3424},{"tags":3415,"concepts":3416},[],[],{"space":3418,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3420,"publishedVersion":311,"revision":63,"contentType":3422,"locale":29},{"sys":3419},{"type":12,"linkType":13,"id":14},{"sys":3421},{"id":21,"type":12,"linkType":22},{"sys":3423},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3425,"metaTitle":321,"metaDescription":322,"mainTitle":3426,"subtitle":340,"heroImage":3441,"ctaButton":363,"ctaLink":364},[320],{"data":3427,"content":3428,"nodeType":75},{},[3429,3435],{"data":3430,"content":3431,"nodeType":333},{},[3432],{"data":3433,"marks":3434,"value":332,"nodeType":83},{},[],{"data":3436,"content":3437,"nodeType":88},{},[3438],{"data":3439,"marks":3440,"value":293,"nodeType":83},{},[],{"metadata":3442,"sys":3445,"fields":3450},{"tags":3443,"concepts":3444},[],[],{"space":3446,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3448,"publishedVersion":63,"revision":45,"locale":29},{"sys":3447},{"type":12,"linkType":13,"id":14},{"sys":3449},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3451},{"url":355,"details":3452,"fileName":361,"contentType":362},{"size":357,"image":3453},{"width":359,"height":360},{"sys":3455,"fields":3458},{"id":3456,"createdAt":3457},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":3459,"slug":3460,"articleIntro":3459,"category":3461},"274 - Prêts","compte-274-prets",[3462],{"metadata":3463,"sys":3466,"fields":3473},{"tags":3464,"concepts":3465},[],[],{"space":3467,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3469,"publishedVersion":311,"revision":63,"contentType":3471,"locale":29},{"sys":3468},{"type":12,"linkType":13,"id":14},{"sys":3470},{"id":21,"type":12,"linkType":22},{"sys":3472},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3474,"metaTitle":321,"metaDescription":322,"mainTitle":3475,"subtitle":340,"heroImage":3490,"ctaButton":363,"ctaLink":364},[320],{"data":3476,"content":3477,"nodeType":75},{},[3478,3484],{"data":3479,"content":3480,"nodeType":333},{},[3481],{"data":3482,"marks":3483,"value":332,"nodeType":83},{},[],{"data":3485,"content":3486,"nodeType":88},{},[3487],{"data":3488,"marks":3489,"value":293,"nodeType":83},{},[],{"metadata":3491,"sys":3494,"fields":3499},{"tags":3492,"concepts":3493},[],[],{"space":3495,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3497,"publishedVersion":63,"revision":45,"locale":29},{"sys":3496},{"type":12,"linkType":13,"id":14},{"sys":3498},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3500},{"url":355,"details":3501,"fileName":361,"contentType":362},{"size":357,"image":3502},{"width":359,"height":360},{"sys":3504,"fields":3507},{"id":3505,"createdAt":3506},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":3508,"slug":3509,"articleIntro":3508,"category":3510},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[3511],{"metadata":3512,"sys":3515,"fields":3522},{"tags":3513,"concepts":3514},[],[],{"space":3516,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3518,"publishedVersion":311,"revision":63,"contentType":3520,"locale":29},{"sys":3517},{"type":12,"linkType":13,"id":14},{"sys":3519},{"id":21,"type":12,"linkType":22},{"sys":3521},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3523,"metaTitle":321,"metaDescription":322,"mainTitle":3524,"subtitle":340,"heroImage":3539,"ctaButton":363,"ctaLink":364},[320],{"data":3525,"content":3526,"nodeType":75},{},[3527,3533],{"data":3528,"content":3529,"nodeType":333},{},[3530],{"data":3531,"marks":3532,"value":332,"nodeType":83},{},[],{"data":3534,"content":3535,"nodeType":88},{},[3536],{"data":3537,"marks":3538,"value":293,"nodeType":83},{},[],{"metadata":3540,"sys":3543,"fields":3548},{"tags":3541,"concepts":3542},[],[],{"space":3544,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3546,"publishedVersion":63,"revision":45,"locale":29},{"sys":3545},{"type":12,"linkType":13,"id":14},{"sys":3547},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3549},{"url":355,"details":3550,"fileName":361,"contentType":362},{"size":357,"image":3551},{"width":359,"height":360},{"sys":3553,"fields":3556},{"id":3554,"createdAt":3555},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":3557,"slug":3558,"articleIntro":3557,"category":3559},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[3560],{"metadata":3561,"sys":3564,"fields":3571},{"tags":3562,"concepts":3563},[],[],{"space":3565,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3567,"publishedVersion":311,"revision":63,"contentType":3569,"locale":29},{"sys":3566},{"type":12,"linkType":13,"id":14},{"sys":3568},{"id":21,"type":12,"linkType":22},{"sys":3570},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3572,"metaTitle":321,"metaDescription":322,"mainTitle":3573,"subtitle":340,"heroImage":3588,"ctaButton":363,"ctaLink":364},[320],{"data":3574,"content":3575,"nodeType":75},{},[3576,3582],{"data":3577,"content":3578,"nodeType":333},{},[3579],{"data":3580,"marks":3581,"value":332,"nodeType":83},{},[],{"data":3583,"content":3584,"nodeType":88},{},[3585],{"data":3586,"marks":3587,"value":293,"nodeType":83},{},[],{"metadata":3589,"sys":3592,"fields":3597},{"tags":3590,"concepts":3591},[],[],{"space":3593,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3595,"publishedVersion":63,"revision":45,"locale":29},{"sys":3594},{"type":12,"linkType":13,"id":14},{"sys":3596},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3598},{"url":355,"details":3599,"fileName":361,"contentType":362},{"size":357,"image":3600},{"width":359,"height":360},{"sys":3602,"fields":3605},{"id":3603,"createdAt":3604},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":3606,"slug":3607,"articleIntro":-1,"category":3608},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[3609],{"metadata":3610,"sys":3613,"fields":3620},{"tags":3611,"concepts":3612},[],[],{"space":3614,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3616,"publishedVersion":311,"revision":63,"contentType":3618,"locale":29},{"sys":3615},{"type":12,"linkType":13,"id":14},{"sys":3617},{"id":21,"type":12,"linkType":22},{"sys":3619},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3621,"metaTitle":321,"metaDescription":322,"mainTitle":3622,"subtitle":340,"heroImage":3637,"ctaButton":363,"ctaLink":364},[320],{"data":3623,"content":3624,"nodeType":75},{},[3625,3631],{"data":3626,"content":3627,"nodeType":333},{},[3628],{"data":3629,"marks":3630,"value":332,"nodeType":83},{},[],{"data":3632,"content":3633,"nodeType":88},{},[3634],{"data":3635,"marks":3636,"value":293,"nodeType":83},{},[],{"metadata":3638,"sys":3641,"fields":3646},{"tags":3639,"concepts":3640},[],[],{"space":3642,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3644,"publishedVersion":63,"revision":45,"locale":29},{"sys":3643},{"type":12,"linkType":13,"id":14},{"sys":3645},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3647},{"url":355,"details":3648,"fileName":361,"contentType":362},{"size":357,"image":3649},{"width":359,"height":360},{"sys":3651,"fields":3654},{"id":3652,"createdAt":3653},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":3655,"slug":3656,"articleIntro":3655,"category":3657},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[3658],{"metadata":3659,"sys":3662,"fields":3669},{"tags":3660,"concepts":3661},[],[],{"space":3663,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3665,"publishedVersion":311,"revision":63,"contentType":3667,"locale":29},{"sys":3664},{"type":12,"linkType":13,"id":14},{"sys":3666},{"id":21,"type":12,"linkType":22},{"sys":3668},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3670,"metaTitle":321,"metaDescription":322,"mainTitle":3671,"subtitle":340,"heroImage":3686,"ctaButton":363,"ctaLink":364},[320],{"data":3672,"content":3673,"nodeType":75},{},[3674,3680],{"data":3675,"content":3676,"nodeType":333},{},[3677],{"data":3678,"marks":3679,"value":332,"nodeType":83},{},[],{"data":3681,"content":3682,"nodeType":88},{},[3683],{"data":3684,"marks":3685,"value":293,"nodeType":83},{},[],{"metadata":3687,"sys":3690,"fields":3695},{"tags":3688,"concepts":3689},[],[],{"space":3691,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3693,"publishedVersion":63,"revision":45,"locale":29},{"sys":3692},{"type":12,"linkType":13,"id":14},{"sys":3694},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3696},{"url":355,"details":3697,"fileName":361,"contentType":362},{"size":357,"image":3698},{"width":359,"height":360},{"sys":3700,"fields":3703},{"id":3701,"createdAt":3702},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":3704,"slug":3705,"articleIntro":3704,"category":3706},"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",[3707],{"metadata":3708,"sys":3711,"fields":3718},{"tags":3709,"concepts":3710},[],[],{"space":3712,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3714,"publishedVersion":311,"revision":63,"contentType":3716,"locale":29},{"sys":3713},{"type":12,"linkType":13,"id":14},{"sys":3715},{"id":21,"type":12,"linkType":22},{"sys":3717},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3719,"metaTitle":321,"metaDescription":322,"mainTitle":3720,"subtitle":340,"heroImage":3735,"ctaButton":363,"ctaLink":364},[320],{"data":3721,"content":3722,"nodeType":75},{},[3723,3729],{"data":3724,"content":3725,"nodeType":333},{},[3726],{"data":3727,"marks":3728,"value":332,"nodeType":83},{},[],{"data":3730,"content":3731,"nodeType":88},{},[3732],{"data":3733,"marks":3734,"value":293,"nodeType":83},{},[],{"metadata":3736,"sys":3739,"fields":3744},{"tags":3737,"concepts":3738},[],[],{"space":3740,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3742,"publishedVersion":63,"revision":45,"locale":29},{"sys":3741},{"type":12,"linkType":13,"id":14},{"sys":3743},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3745},{"url":355,"details":3746,"fileName":361,"contentType":362},{"size":357,"image":3747},{"width":359,"height":360},{"sys":3749,"fields":3752},{"id":3750,"createdAt":3751},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":3753,"slug":3754,"articleIntro":3753,"category":3755},"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",[3756],{"metadata":3757,"sys":3760,"fields":3767},{"tags":3758,"concepts":3759},[],[],{"space":3761,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3763,"publishedVersion":311,"revision":63,"contentType":3765,"locale":29},{"sys":3762},{"type":12,"linkType":13,"id":14},{"sys":3764},{"id":21,"type":12,"linkType":22},{"sys":3766},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3768,"metaTitle":321,"metaDescription":322,"mainTitle":3769,"subtitle":340,"heroImage":3784,"ctaButton":363,"ctaLink":364},[320],{"data":3770,"content":3771,"nodeType":75},{},[3772,3778],{"data":3773,"content":3774,"nodeType":333},{},[3775],{"data":3776,"marks":3777,"value":332,"nodeType":83},{},[],{"data":3779,"content":3780,"nodeType":88},{},[3781],{"data":3782,"marks":3783,"value":293,"nodeType":83},{},[],{"metadata":3785,"sys":3788,"fields":3793},{"tags":3786,"concepts":3787},[],[],{"space":3789,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3791,"publishedVersion":63,"revision":45,"locale":29},{"sys":3790},{"type":12,"linkType":13,"id":14},{"sys":3792},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3794},{"url":355,"details":3795,"fileName":361,"contentType":362},{"size":357,"image":3796},{"width":359,"height":360},{"sys":3798,"fields":3801},{"id":3799,"createdAt":3800},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":3802,"slug":3803,"articleIntro":3802,"category":3804},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[3805],{"metadata":3806,"sys":3809,"fields":3816},{"tags":3807,"concepts":3808},[],[],{"space":3810,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3812,"publishedVersion":311,"revision":63,"contentType":3814,"locale":29},{"sys":3811},{"type":12,"linkType":13,"id":14},{"sys":3813},{"id":21,"type":12,"linkType":22},{"sys":3815},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3817,"metaTitle":321,"metaDescription":322,"mainTitle":3818,"subtitle":340,"heroImage":3833,"ctaButton":363,"ctaLink":364},[320],{"data":3819,"content":3820,"nodeType":75},{},[3821,3827],{"data":3822,"content":3823,"nodeType":333},{},[3824],{"data":3825,"marks":3826,"value":332,"nodeType":83},{},[],{"data":3828,"content":3829,"nodeType":88},{},[3830],{"data":3831,"marks":3832,"value":293,"nodeType":83},{},[],{"metadata":3834,"sys":3837,"fields":3842},{"tags":3835,"concepts":3836},[],[],{"space":3838,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3840,"publishedVersion":63,"revision":45,"locale":29},{"sys":3839},{"type":12,"linkType":13,"id":14},{"sys":3841},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3843},{"url":355,"details":3844,"fileName":361,"contentType":362},{"size":357,"image":3845},{"width":359,"height":360},{"sys":3847,"fields":3850},{"id":3848,"createdAt":3849},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":3851,"slug":3852,"articleIntro":3851,"category":3853},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[3854],{"metadata":3855,"sys":3858,"fields":3865},{"tags":3856,"concepts":3857},[],[],{"space":3859,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3861,"publishedVersion":311,"revision":63,"contentType":3863,"locale":29},{"sys":3860},{"type":12,"linkType":13,"id":14},{"sys":3862},{"id":21,"type":12,"linkType":22},{"sys":3864},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3866,"metaTitle":321,"metaDescription":322,"mainTitle":3867,"subtitle":340,"heroImage":3882,"ctaButton":363,"ctaLink":364},[320],{"data":3868,"content":3869,"nodeType":75},{},[3870,3876],{"data":3871,"content":3872,"nodeType":333},{},[3873],{"data":3874,"marks":3875,"value":332,"nodeType":83},{},[],{"data":3877,"content":3878,"nodeType":88},{},[3879],{"data":3880,"marks":3881,"value":293,"nodeType":83},{},[],{"metadata":3883,"sys":3886,"fields":3891},{"tags":3884,"concepts":3885},[],[],{"space":3887,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3889,"publishedVersion":63,"revision":45,"locale":29},{"sys":3888},{"type":12,"linkType":13,"id":14},{"sys":3890},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3892},{"url":355,"details":3893,"fileName":361,"contentType":362},{"size":357,"image":3894},{"width":359,"height":360},{"sys":3896,"fields":3899},{"id":3897,"createdAt":3898},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":3900,"slug":3901,"articleIntro":-1,"category":3902},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[3903],{"metadata":3904,"sys":3907,"fields":3914},{"tags":3905,"concepts":3906},[],[],{"space":3908,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3910,"publishedVersion":311,"revision":63,"contentType":3912,"locale":29},{"sys":3909},{"type":12,"linkType":13,"id":14},{"sys":3911},{"id":21,"type":12,"linkType":22},{"sys":3913},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3915,"metaTitle":321,"metaDescription":322,"mainTitle":3916,"subtitle":340,"heroImage":3931,"ctaButton":363,"ctaLink":364},[320],{"data":3917,"content":3918,"nodeType":75},{},[3919,3925],{"data":3920,"content":3921,"nodeType":333},{},[3922],{"data":3923,"marks":3924,"value":332,"nodeType":83},{},[],{"data":3926,"content":3927,"nodeType":88},{},[3928],{"data":3929,"marks":3930,"value":293,"nodeType":83},{},[],{"metadata":3932,"sys":3935,"fields":3940},{"tags":3933,"concepts":3934},[],[],{"space":3936,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3938,"publishedVersion":63,"revision":45,"locale":29},{"sys":3937},{"type":12,"linkType":13,"id":14},{"sys":3939},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3941},{"url":355,"details":3942,"fileName":361,"contentType":362},{"size":357,"image":3943},{"width":359,"height":360},{"sys":3945,"fields":3948},{"id":3946,"createdAt":3947},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":3949,"slug":3950,"articleIntro":3949,"category":3951},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[3952],{"metadata":3953,"sys":3956,"fields":3963},{"tags":3954,"concepts":3955},[],[],{"space":3957,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":3959,"publishedVersion":311,"revision":63,"contentType":3961,"locale":29},{"sys":3958},{"type":12,"linkType":13,"id":14},{"sys":3960},{"id":21,"type":12,"linkType":22},{"sys":3962},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":3964,"metaTitle":321,"metaDescription":322,"mainTitle":3965,"subtitle":340,"heroImage":3980,"ctaButton":363,"ctaLink":364},[320],{"data":3966,"content":3967,"nodeType":75},{},[3968,3974],{"data":3969,"content":3970,"nodeType":333},{},[3971],{"data":3972,"marks":3973,"value":332,"nodeType":83},{},[],{"data":3975,"content":3976,"nodeType":88},{},[3977],{"data":3978,"marks":3979,"value":293,"nodeType":83},{},[],{"metadata":3981,"sys":3984,"fields":3989},{"tags":3982,"concepts":3983},[],[],{"space":3985,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":3987,"publishedVersion":63,"revision":45,"locale":29},{"sys":3986},{"type":12,"linkType":13,"id":14},{"sys":3988},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":3990},{"url":355,"details":3991,"fileName":361,"contentType":362},{"size":357,"image":3992},{"width":359,"height":360},{"sys":3994,"fields":3997},{"id":3995,"createdAt":3996},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":3998,"slug":3999,"articleIntro":3998,"category":4000},"6378 - Taxes diverses","compte-6378-taxes-diverses",[4001],{"metadata":4002,"sys":4005,"fields":4012},{"tags":4003,"concepts":4004},[],[],{"space":4006,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4008,"publishedVersion":311,"revision":63,"contentType":4010,"locale":29},{"sys":4007},{"type":12,"linkType":13,"id":14},{"sys":4009},{"id":21,"type":12,"linkType":22},{"sys":4011},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4013,"metaTitle":321,"metaDescription":322,"mainTitle":4014,"subtitle":340,"heroImage":4029,"ctaButton":363,"ctaLink":364},[320],{"data":4015,"content":4016,"nodeType":75},{},[4017,4023],{"data":4018,"content":4019,"nodeType":333},{},[4020],{"data":4021,"marks":4022,"value":332,"nodeType":83},{},[],{"data":4024,"content":4025,"nodeType":88},{},[4026],{"data":4027,"marks":4028,"value":293,"nodeType":83},{},[],{"metadata":4030,"sys":4033,"fields":4038},{"tags":4031,"concepts":4032},[],[],{"space":4034,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4036,"publishedVersion":63,"revision":45,"locale":29},{"sys":4035},{"type":12,"linkType":13,"id":14},{"sys":4037},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4039},{"url":355,"details":4040,"fileName":361,"contentType":362},{"size":357,"image":4041},{"width":359,"height":360},{"sys":4043,"fields":4046},{"id":4044,"createdAt":4045},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":4047,"slug":4048,"articleIntro":4047,"category":4049},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[4050],{"metadata":4051,"sys":4054,"fields":4061},{"tags":4052,"concepts":4053},[],[],{"space":4055,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4057,"publishedVersion":311,"revision":63,"contentType":4059,"locale":29},{"sys":4056},{"type":12,"linkType":13,"id":14},{"sys":4058},{"id":21,"type":12,"linkType":22},{"sys":4060},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4062,"metaTitle":321,"metaDescription":322,"mainTitle":4063,"subtitle":340,"heroImage":4078,"ctaButton":363,"ctaLink":364},[320],{"data":4064,"content":4065,"nodeType":75},{},[4066,4072],{"data":4067,"content":4068,"nodeType":333},{},[4069],{"data":4070,"marks":4071,"value":332,"nodeType":83},{},[],{"data":4073,"content":4074,"nodeType":88},{},[4075],{"data":4076,"marks":4077,"value":293,"nodeType":83},{},[],{"metadata":4079,"sys":4082,"fields":4087},{"tags":4080,"concepts":4081},[],[],{"space":4083,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4085,"publishedVersion":63,"revision":45,"locale":29},{"sys":4084},{"type":12,"linkType":13,"id":14},{"sys":4086},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4088},{"url":355,"details":4089,"fileName":361,"contentType":362},{"size":357,"image":4090},{"width":359,"height":360},{"sys":4092,"fields":4095},{"id":4093,"createdAt":4094},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":4096,"slug":4097,"articleIntro":-1,"category":4098},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[4099],{"metadata":4100,"sys":4103,"fields":4110},{"tags":4101,"concepts":4102},[],[],{"space":4104,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4106,"publishedVersion":311,"revision":63,"contentType":4108,"locale":29},{"sys":4105},{"type":12,"linkType":13,"id":14},{"sys":4107},{"id":21,"type":12,"linkType":22},{"sys":4109},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4111,"metaTitle":321,"metaDescription":322,"mainTitle":4112,"subtitle":340,"heroImage":4127,"ctaButton":363,"ctaLink":364},[320],{"data":4113,"content":4114,"nodeType":75},{},[4115,4121],{"data":4116,"content":4117,"nodeType":333},{},[4118],{"data":4119,"marks":4120,"value":332,"nodeType":83},{},[],{"data":4122,"content":4123,"nodeType":88},{},[4124],{"data":4125,"marks":4126,"value":293,"nodeType":83},{},[],{"metadata":4128,"sys":4131,"fields":4136},{"tags":4129,"concepts":4130},[],[],{"space":4132,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4134,"publishedVersion":63,"revision":45,"locale":29},{"sys":4133},{"type":12,"linkType":13,"id":14},{"sys":4135},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4137},{"url":355,"details":4138,"fileName":361,"contentType":362},{"size":357,"image":4139},{"width":359,"height":360},{"sys":4141,"fields":4144},{"id":4142,"createdAt":4143},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":4145,"slug":4146,"articleIntro":4145,"category":4147},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[4148],{"metadata":4149,"sys":4152,"fields":4159},{"tags":4150,"concepts":4151},[],[],{"space":4153,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4155,"publishedVersion":311,"revision":63,"contentType":4157,"locale":29},{"sys":4154},{"type":12,"linkType":13,"id":14},{"sys":4156},{"id":21,"type":12,"linkType":22},{"sys":4158},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4160,"metaTitle":321,"metaDescription":322,"mainTitle":4161,"subtitle":340,"heroImage":4176,"ctaButton":363,"ctaLink":364},[320],{"data":4162,"content":4163,"nodeType":75},{},[4164,4170],{"data":4165,"content":4166,"nodeType":333},{},[4167],{"data":4168,"marks":4169,"value":332,"nodeType":83},{},[],{"data":4171,"content":4172,"nodeType":88},{},[4173],{"data":4174,"marks":4175,"value":293,"nodeType":83},{},[],{"metadata":4177,"sys":4180,"fields":4185},{"tags":4178,"concepts":4179},[],[],{"space":4181,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4183,"publishedVersion":63,"revision":45,"locale":29},{"sys":4182},{"type":12,"linkType":13,"id":14},{"sys":4184},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4186},{"url":355,"details":4187,"fileName":361,"contentType":362},{"size":357,"image":4188},{"width":359,"height":360},{"sys":4190,"fields":4193},{"id":4191,"createdAt":4192},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":4194,"slug":4195,"articleIntro":4194,"category":4196},"Compte 6412 - Congés payés","compte-6412-conges-payes",[4197],{"metadata":4198,"sys":4201,"fields":4208},{"tags":4199,"concepts":4200},[],[],{"space":4202,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4204,"publishedVersion":311,"revision":63,"contentType":4206,"locale":29},{"sys":4203},{"type":12,"linkType":13,"id":14},{"sys":4205},{"id":21,"type":12,"linkType":22},{"sys":4207},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4209,"metaTitle":321,"metaDescription":322,"mainTitle":4210,"subtitle":340,"heroImage":4225,"ctaButton":363,"ctaLink":364},[320],{"data":4211,"content":4212,"nodeType":75},{},[4213,4219],{"data":4214,"content":4215,"nodeType":333},{},[4216],{"data":4217,"marks":4218,"value":332,"nodeType":83},{},[],{"data":4220,"content":4221,"nodeType":88},{},[4222],{"data":4223,"marks":4224,"value":293,"nodeType":83},{},[],{"metadata":4226,"sys":4229,"fields":4234},{"tags":4227,"concepts":4228},[],[],{"space":4230,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4232,"publishedVersion":63,"revision":45,"locale":29},{"sys":4231},{"type":12,"linkType":13,"id":14},{"sys":4233},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4235},{"url":355,"details":4236,"fileName":361,"contentType":362},{"size":357,"image":4237},{"width":359,"height":360},{"sys":4239,"fields":4241},{"id":4240,"createdAt":2379},"162s9jHJG3pe8Lo9DnYq87",{"title":4242,"slug":4243,"articleIntro":4242,"category":4244},"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",[4245],{"metadata":4246,"sys":4249,"fields":4256},{"tags":4247,"concepts":4248},[],[],{"space":4250,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4252,"publishedVersion":311,"revision":63,"contentType":4254,"locale":29},{"sys":4251},{"type":12,"linkType":13,"id":14},{"sys":4253},{"id":21,"type":12,"linkType":22},{"sys":4255},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4257,"metaTitle":321,"metaDescription":322,"mainTitle":4258,"subtitle":340,"heroImage":4273,"ctaButton":363,"ctaLink":364},[320],{"data":4259,"content":4260,"nodeType":75},{},[4261,4267],{"data":4262,"content":4263,"nodeType":333},{},[4264],{"data":4265,"marks":4266,"value":332,"nodeType":83},{},[],{"data":4268,"content":4269,"nodeType":88},{},[4270],{"data":4271,"marks":4272,"value":293,"nodeType":83},{},[],{"metadata":4274,"sys":4277,"fields":4282},{"tags":4275,"concepts":4276},[],[],{"space":4278,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4280,"publishedVersion":63,"revision":45,"locale":29},{"sys":4279},{"type":12,"linkType":13,"id":14},{"sys":4281},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4283},{"url":355,"details":4284,"fileName":361,"contentType":362},{"size":357,"image":4285},{"width":359,"height":360},{"sys":4287,"fields":4290},{"id":4288,"createdAt":4289},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":4291,"slug":4292,"articleIntro":-1,"category":4293},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[4294],{"metadata":4295,"sys":4298,"fields":4305},{"tags":4296,"concepts":4297},[],[],{"space":4299,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4301,"publishedVersion":311,"revision":63,"contentType":4303,"locale":29},{"sys":4300},{"type":12,"linkType":13,"id":14},{"sys":4302},{"id":21,"type":12,"linkType":22},{"sys":4304},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4306,"metaTitle":321,"metaDescription":322,"mainTitle":4307,"subtitle":340,"heroImage":4322,"ctaButton":363,"ctaLink":364},[320],{"data":4308,"content":4309,"nodeType":75},{},[4310,4316],{"data":4311,"content":4312,"nodeType":333},{},[4313],{"data":4314,"marks":4315,"value":332,"nodeType":83},{},[],{"data":4317,"content":4318,"nodeType":88},{},[4319],{"data":4320,"marks":4321,"value":293,"nodeType":83},{},[],{"metadata":4323,"sys":4326,"fields":4331},{"tags":4324,"concepts":4325},[],[],{"space":4327,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4329,"publishedVersion":63,"revision":45,"locale":29},{"sys":4328},{"type":12,"linkType":13,"id":14},{"sys":4330},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4332},{"url":355,"details":4333,"fileName":361,"contentType":362},{"size":357,"image":4334},{"width":359,"height":360},{"sys":4336,"fields":4339},{"id":4337,"createdAt":4338},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":4340,"slug":4341,"articleIntro":-1,"category":4342},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[4343],{"metadata":4344,"sys":4347,"fields":4354},{"tags":4345,"concepts":4346},[],[],{"space":4348,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4350,"publishedVersion":311,"revision":63,"contentType":4352,"locale":29},{"sys":4349},{"type":12,"linkType":13,"id":14},{"sys":4351},{"id":21,"type":12,"linkType":22},{"sys":4353},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4355,"metaTitle":321,"metaDescription":322,"mainTitle":4356,"subtitle":340,"heroImage":4371,"ctaButton":363,"ctaLink":364},[320],{"data":4357,"content":4358,"nodeType":75},{},[4359,4365],{"data":4360,"content":4361,"nodeType":333},{},[4362],{"data":4363,"marks":4364,"value":332,"nodeType":83},{},[],{"data":4366,"content":4367,"nodeType":88},{},[4368],{"data":4369,"marks":4370,"value":293,"nodeType":83},{},[],{"metadata":4372,"sys":4375,"fields":4380},{"tags":4373,"concepts":4374},[],[],{"space":4376,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4378,"publishedVersion":63,"revision":45,"locale":29},{"sys":4377},{"type":12,"linkType":13,"id":14},{"sys":4379},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4381},{"url":355,"details":4382,"fileName":361,"contentType":362},{"size":357,"image":4383},{"width":359,"height":360},{"sys":4385,"fields":4388},{"id":4386,"createdAt":4387},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":4389,"slug":4390,"articleIntro":4389,"category":4391},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[4392],{"metadata":4393,"sys":4396,"fields":4403},{"tags":4394,"concepts":4395},[],[],{"space":4397,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4399,"publishedVersion":311,"revision":63,"contentType":4401,"locale":29},{"sys":4398},{"type":12,"linkType":13,"id":14},{"sys":4400},{"id":21,"type":12,"linkType":22},{"sys":4402},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4404,"metaTitle":321,"metaDescription":322,"mainTitle":4405,"subtitle":340,"heroImage":4420,"ctaButton":363,"ctaLink":364},[320],{"data":4406,"content":4407,"nodeType":75},{},[4408,4414],{"data":4409,"content":4410,"nodeType":333},{},[4411],{"data":4412,"marks":4413,"value":332,"nodeType":83},{},[],{"data":4415,"content":4416,"nodeType":88},{},[4417],{"data":4418,"marks":4419,"value":293,"nodeType":83},{},[],{"metadata":4421,"sys":4424,"fields":4429},{"tags":4422,"concepts":4423},[],[],{"space":4425,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4427,"publishedVersion":63,"revision":45,"locale":29},{"sys":4426},{"type":12,"linkType":13,"id":14},{"sys":4428},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4430},{"url":355,"details":4431,"fileName":361,"contentType":362},{"size":357,"image":4432},{"width":359,"height":360},{"sys":4434,"fields":4437},{"id":4435,"createdAt":4436},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":4438,"slug":4439,"articleIntro":-1,"category":4440},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[4441],{"metadata":4442,"sys":4445,"fields":4452},{"tags":4443,"concepts":4444},[],[],{"space":4446,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4448,"publishedVersion":311,"revision":63,"contentType":4450,"locale":29},{"sys":4447},{"type":12,"linkType":13,"id":14},{"sys":4449},{"id":21,"type":12,"linkType":22},{"sys":4451},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4453,"metaTitle":321,"metaDescription":322,"mainTitle":4454,"subtitle":340,"heroImage":4469,"ctaButton":363,"ctaLink":364},[320],{"data":4455,"content":4456,"nodeType":75},{},[4457,4463],{"data":4458,"content":4459,"nodeType":333},{},[4460],{"data":4461,"marks":4462,"value":332,"nodeType":83},{},[],{"data":4464,"content":4465,"nodeType":88},{},[4466],{"data":4467,"marks":4468,"value":293,"nodeType":83},{},[],{"metadata":4470,"sys":4473,"fields":4478},{"tags":4471,"concepts":4472},[],[],{"space":4474,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4476,"publishedVersion":63,"revision":45,"locale":29},{"sys":4475},{"type":12,"linkType":13,"id":14},{"sys":4477},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4479},{"url":355,"details":4480,"fileName":361,"contentType":362},{"size":357,"image":4481},{"width":359,"height":360},{"sys":4483,"fields":4486},{"id":4484,"createdAt":4485},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":4487,"slug":4488,"articleIntro":4487,"category":4489},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[4490],{"metadata":4491,"sys":4494,"fields":4501},{"tags":4492,"concepts":4493},[],[],{"space":4495,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4497,"publishedVersion":311,"revision":63,"contentType":4499,"locale":29},{"sys":4496},{"type":12,"linkType":13,"id":14},{"sys":4498},{"id":21,"type":12,"linkType":22},{"sys":4500},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4502,"metaTitle":321,"metaDescription":322,"mainTitle":4503,"subtitle":340,"heroImage":4518,"ctaButton":363,"ctaLink":364},[320],{"data":4504,"content":4505,"nodeType":75},{},[4506,4512],{"data":4507,"content":4508,"nodeType":333},{},[4509],{"data":4510,"marks":4511,"value":332,"nodeType":83},{},[],{"data":4513,"content":4514,"nodeType":88},{},[4515],{"data":4516,"marks":4517,"value":293,"nodeType":83},{},[],{"metadata":4519,"sys":4522,"fields":4527},{"tags":4520,"concepts":4521},[],[],{"space":4523,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4525,"publishedVersion":63,"revision":45,"locale":29},{"sys":4524},{"type":12,"linkType":13,"id":14},{"sys":4526},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4528},{"url":355,"details":4529,"fileName":361,"contentType":362},{"size":357,"image":4530},{"width":359,"height":360},{"sys":4532,"fields":4535},{"id":4533,"createdAt":4534},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":4536,"slug":4537,"articleIntro":4536,"category":4538},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[4539],{"metadata":4540,"sys":4543,"fields":4550},{"tags":4541,"concepts":4542},[],[],{"space":4544,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4546,"publishedVersion":311,"revision":63,"contentType":4548,"locale":29},{"sys":4545},{"type":12,"linkType":13,"id":14},{"sys":4547},{"id":21,"type":12,"linkType":22},{"sys":4549},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4551,"metaTitle":321,"metaDescription":322,"mainTitle":4552,"subtitle":340,"heroImage":4567,"ctaButton":363,"ctaLink":364},[320],{"data":4553,"content":4554,"nodeType":75},{},[4555,4561],{"data":4556,"content":4557,"nodeType":333},{},[4558],{"data":4559,"marks":4560,"value":332,"nodeType":83},{},[],{"data":4562,"content":4563,"nodeType":88},{},[4564],{"data":4565,"marks":4566,"value":293,"nodeType":83},{},[],{"metadata":4568,"sys":4571,"fields":4576},{"tags":4569,"concepts":4570},[],[],{"space":4572,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4574,"publishedVersion":63,"revision":45,"locale":29},{"sys":4573},{"type":12,"linkType":13,"id":14},{"sys":4575},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4577},{"url":355,"details":4578,"fileName":361,"contentType":362},{"size":357,"image":4579},{"width":359,"height":360},{"sys":4581,"fields":4584},{"id":4582,"createdAt":4583},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":4585,"slug":4586,"articleIntro":4585,"category":4587},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[4588],{"metadata":4589,"sys":4592,"fields":4599},{"tags":4590,"concepts":4591},[],[],{"space":4593,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4595,"publishedVersion":311,"revision":63,"contentType":4597,"locale":29},{"sys":4594},{"type":12,"linkType":13,"id":14},{"sys":4596},{"id":21,"type":12,"linkType":22},{"sys":4598},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4600,"metaTitle":321,"metaDescription":322,"mainTitle":4601,"subtitle":340,"heroImage":4616,"ctaButton":363,"ctaLink":364},[320],{"data":4602,"content":4603,"nodeType":75},{},[4604,4610],{"data":4605,"content":4606,"nodeType":333},{},[4607],{"data":4608,"marks":4609,"value":332,"nodeType":83},{},[],{"data":4611,"content":4612,"nodeType":88},{},[4613],{"data":4614,"marks":4615,"value":293,"nodeType":83},{},[],{"metadata":4617,"sys":4620,"fields":4625},{"tags":4618,"concepts":4619},[],[],{"space":4621,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4623,"publishedVersion":63,"revision":45,"locale":29},{"sys":4622},{"type":12,"linkType":13,"id":14},{"sys":4624},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4626},{"url":355,"details":4627,"fileName":361,"contentType":362},{"size":357,"image":4628},{"width":359,"height":360},{"sys":4630,"fields":4633},{"id":4631,"createdAt":4632},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":4634,"slug":4635,"articleIntro":-1,"category":4636},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[4637],{"metadata":4638,"sys":4641,"fields":4648},{"tags":4639,"concepts":4640},[],[],{"space":4642,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4644,"publishedVersion":311,"revision":63,"contentType":4646,"locale":29},{"sys":4643},{"type":12,"linkType":13,"id":14},{"sys":4645},{"id":21,"type":12,"linkType":22},{"sys":4647},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4649,"metaTitle":321,"metaDescription":322,"mainTitle":4650,"subtitle":340,"heroImage":4665,"ctaButton":363,"ctaLink":364},[320],{"data":4651,"content":4652,"nodeType":75},{},[4653,4659],{"data":4654,"content":4655,"nodeType":333},{},[4656],{"data":4657,"marks":4658,"value":332,"nodeType":83},{},[],{"data":4660,"content":4661,"nodeType":88},{},[4662],{"data":4663,"marks":4664,"value":293,"nodeType":83},{},[],{"metadata":4666,"sys":4669,"fields":4674},{"tags":4667,"concepts":4668},[],[],{"space":4670,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4672,"publishedVersion":63,"revision":45,"locale":29},{"sys":4671},{"type":12,"linkType":13,"id":14},{"sys":4673},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4675},{"url":355,"details":4676,"fileName":361,"contentType":362},{"size":357,"image":4677},{"width":359,"height":360},{"sys":4679,"fields":4682},{"id":4680,"createdAt":4681},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":4683,"slug":4684,"articleIntro":4683,"category":4685},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[4686],{"metadata":4687,"sys":4690,"fields":4697},{"tags":4688,"concepts":4689},[],[],{"space":4691,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4693,"publishedVersion":311,"revision":63,"contentType":4695,"locale":29},{"sys":4692},{"type":12,"linkType":13,"id":14},{"sys":4694},{"id":21,"type":12,"linkType":22},{"sys":4696},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4698,"metaTitle":321,"metaDescription":322,"mainTitle":4699,"subtitle":340,"heroImage":4714,"ctaButton":363,"ctaLink":364},[320],{"data":4700,"content":4701,"nodeType":75},{},[4702,4708],{"data":4703,"content":4704,"nodeType":333},{},[4705],{"data":4706,"marks":4707,"value":332,"nodeType":83},{},[],{"data":4709,"content":4710,"nodeType":88},{},[4711],{"data":4712,"marks":4713,"value":293,"nodeType":83},{},[],{"metadata":4715,"sys":4718,"fields":4723},{"tags":4716,"concepts":4717},[],[],{"space":4719,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4721,"publishedVersion":63,"revision":45,"locale":29},{"sys":4720},{"type":12,"linkType":13,"id":14},{"sys":4722},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4724},{"url":355,"details":4725,"fileName":361,"contentType":362},{"size":357,"image":4726},{"width":359,"height":360},{"sys":4728,"fields":4731},{"id":4729,"createdAt":4730},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":4732,"slug":4733,"articleIntro":-1,"category":4734},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[4735],{"metadata":4736,"sys":4739,"fields":4746},{"tags":4737,"concepts":4738},[],[],{"space":4740,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4742,"publishedVersion":311,"revision":63,"contentType":4744,"locale":29},{"sys":4741},{"type":12,"linkType":13,"id":14},{"sys":4743},{"id":21,"type":12,"linkType":22},{"sys":4745},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4747,"metaTitle":321,"metaDescription":322,"mainTitle":4748,"subtitle":340,"heroImage":4763,"ctaButton":363,"ctaLink":364},[320],{"data":4749,"content":4750,"nodeType":75},{},[4751,4757],{"data":4752,"content":4753,"nodeType":333},{},[4754],{"data":4755,"marks":4756,"value":332,"nodeType":83},{},[],{"data":4758,"content":4759,"nodeType":88},{},[4760],{"data":4761,"marks":4762,"value":293,"nodeType":83},{},[],{"metadata":4764,"sys":4767,"fields":4772},{"tags":4765,"concepts":4766},[],[],{"space":4768,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4770,"publishedVersion":63,"revision":45,"locale":29},{"sys":4769},{"type":12,"linkType":13,"id":14},{"sys":4771},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4773},{"url":355,"details":4774,"fileName":361,"contentType":362},{"size":357,"image":4775},{"width":359,"height":360},{"sys":4777,"fields":4780},{"id":4778,"createdAt":4779},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":4781,"slug":4782,"articleIntro":4781,"category":4783},"6161 - Multirisques","compte-6161-multirisques",[4784],{"metadata":4785,"sys":4788,"fields":4795},{"tags":4786,"concepts":4787},[],[],{"space":4789,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4791,"publishedVersion":311,"revision":63,"contentType":4793,"locale":29},{"sys":4790},{"type":12,"linkType":13,"id":14},{"sys":4792},{"id":21,"type":12,"linkType":22},{"sys":4794},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4796,"metaTitle":321,"metaDescription":322,"mainTitle":4797,"subtitle":340,"heroImage":4812,"ctaButton":363,"ctaLink":364},[320],{"data":4798,"content":4799,"nodeType":75},{},[4800,4806],{"data":4801,"content":4802,"nodeType":333},{},[4803],{"data":4804,"marks":4805,"value":332,"nodeType":83},{},[],{"data":4807,"content":4808,"nodeType":88},{},[4809],{"data":4810,"marks":4811,"value":293,"nodeType":83},{},[],{"metadata":4813,"sys":4816,"fields":4821},{"tags":4814,"concepts":4815},[],[],{"space":4817,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4819,"publishedVersion":63,"revision":45,"locale":29},{"sys":4818},{"type":12,"linkType":13,"id":14},{"sys":4820},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4822},{"url":355,"details":4823,"fileName":361,"contentType":362},{"size":357,"image":4824},{"width":359,"height":360},{"sys":4826,"fields":4829},{"id":4827,"createdAt":4828},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":4830,"slug":4831,"articleIntro":4830,"category":4832},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[4833],{"metadata":4834,"sys":4837,"fields":4844},{"tags":4835,"concepts":4836},[],[],{"space":4838,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4840,"publishedVersion":311,"revision":63,"contentType":4842,"locale":29},{"sys":4839},{"type":12,"linkType":13,"id":14},{"sys":4841},{"id":21,"type":12,"linkType":22},{"sys":4843},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4845,"metaTitle":321,"metaDescription":322,"mainTitle":4846,"subtitle":340,"heroImage":4861,"ctaButton":363,"ctaLink":364},[320],{"data":4847,"content":4848,"nodeType":75},{},[4849,4855],{"data":4850,"content":4851,"nodeType":333},{},[4852],{"data":4853,"marks":4854,"value":332,"nodeType":83},{},[],{"data":4856,"content":4857,"nodeType":88},{},[4858],{"data":4859,"marks":4860,"value":293,"nodeType":83},{},[],{"metadata":4862,"sys":4865,"fields":4870},{"tags":4863,"concepts":4864},[],[],{"space":4866,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4868,"publishedVersion":63,"revision":45,"locale":29},{"sys":4867},{"type":12,"linkType":13,"id":14},{"sys":4869},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4871},{"url":355,"details":4872,"fileName":361,"contentType":362},{"size":357,"image":4873},{"width":359,"height":360},{"sys":4875,"fields":4878},{"id":4876,"createdAt":4877},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":4879,"slug":4880,"articleIntro":4879,"category":4881},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[4882],{"metadata":4883,"sys":4886,"fields":4893},{"tags":4884,"concepts":4885},[],[],{"space":4887,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4889,"publishedVersion":311,"revision":63,"contentType":4891,"locale":29},{"sys":4888},{"type":12,"linkType":13,"id":14},{"sys":4890},{"id":21,"type":12,"linkType":22},{"sys":4892},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4894,"metaTitle":321,"metaDescription":322,"mainTitle":4895,"subtitle":340,"heroImage":4910,"ctaButton":363,"ctaLink":364},[320],{"data":4896,"content":4897,"nodeType":75},{},[4898,4904],{"data":4899,"content":4900,"nodeType":333},{},[4901],{"data":4902,"marks":4903,"value":332,"nodeType":83},{},[],{"data":4905,"content":4906,"nodeType":88},{},[4907],{"data":4908,"marks":4909,"value":293,"nodeType":83},{},[],{"metadata":4911,"sys":4914,"fields":4919},{"tags":4912,"concepts":4913},[],[],{"space":4915,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4917,"publishedVersion":63,"revision":45,"locale":29},{"sys":4916},{"type":12,"linkType":13,"id":14},{"sys":4918},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4920},{"url":355,"details":4921,"fileName":361,"contentType":362},{"size":357,"image":4922},{"width":359,"height":360},{"sys":4924,"fields":4927},{"id":4925,"createdAt":4926},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":4928,"slug":4929,"articleIntro":4928,"category":4930},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[4931],{"metadata":4932,"sys":4935,"fields":4942},{"tags":4933,"concepts":4934},[],[],{"space":4936,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4938,"publishedVersion":311,"revision":63,"contentType":4940,"locale":29},{"sys":4937},{"type":12,"linkType":13,"id":14},{"sys":4939},{"id":21,"type":12,"linkType":22},{"sys":4941},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4943,"metaTitle":321,"metaDescription":322,"mainTitle":4944,"subtitle":340,"heroImage":4959,"ctaButton":363,"ctaLink":364},[320],{"data":4945,"content":4946,"nodeType":75},{},[4947,4953],{"data":4948,"content":4949,"nodeType":333},{},[4950],{"data":4951,"marks":4952,"value":332,"nodeType":83},{},[],{"data":4954,"content":4955,"nodeType":88},{},[4956],{"data":4957,"marks":4958,"value":293,"nodeType":83},{},[],{"metadata":4960,"sys":4963,"fields":4968},{"tags":4961,"concepts":4962},[],[],{"space":4964,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":4966,"publishedVersion":63,"revision":45,"locale":29},{"sys":4965},{"type":12,"linkType":13,"id":14},{"sys":4967},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":4969},{"url":355,"details":4970,"fileName":361,"contentType":362},{"size":357,"image":4971},{"width":359,"height":360},{"sys":4973,"fields":4976},{"id":4974,"createdAt":4975},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":4977,"slug":4978,"articleIntro":4977,"category":4979},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[4980],{"metadata":4981,"sys":4984,"fields":4991},{"tags":4982,"concepts":4983},[],[],{"space":4985,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":4987,"publishedVersion":311,"revision":63,"contentType":4989,"locale":29},{"sys":4986},{"type":12,"linkType":13,"id":14},{"sys":4988},{"id":21,"type":12,"linkType":22},{"sys":4990},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":4992,"metaTitle":321,"metaDescription":322,"mainTitle":4993,"subtitle":340,"heroImage":5008,"ctaButton":363,"ctaLink":364},[320],{"data":4994,"content":4995,"nodeType":75},{},[4996,5002],{"data":4997,"content":4998,"nodeType":333},{},[4999],{"data":5000,"marks":5001,"value":332,"nodeType":83},{},[],{"data":5003,"content":5004,"nodeType":88},{},[5005],{"data":5006,"marks":5007,"value":293,"nodeType":83},{},[],{"metadata":5009,"sys":5012,"fields":5017},{"tags":5010,"concepts":5011},[],[],{"space":5013,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5015,"publishedVersion":63,"revision":45,"locale":29},{"sys":5014},{"type":12,"linkType":13,"id":14},{"sys":5016},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5018},{"url":355,"details":5019,"fileName":361,"contentType":362},{"size":357,"image":5020},{"width":359,"height":360},{"sys":5022,"fields":5025},{"id":5023,"createdAt":5024},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":5026,"slug":5027,"articleIntro":5026,"category":5028},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[5029],{"metadata":5030,"sys":5033,"fields":5040},{"tags":5031,"concepts":5032},[],[],{"space":5034,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5036,"publishedVersion":311,"revision":63,"contentType":5038,"locale":29},{"sys":5035},{"type":12,"linkType":13,"id":14},{"sys":5037},{"id":21,"type":12,"linkType":22},{"sys":5039},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5041,"metaTitle":321,"metaDescription":322,"mainTitle":5042,"subtitle":340,"heroImage":5057,"ctaButton":363,"ctaLink":364},[320],{"data":5043,"content":5044,"nodeType":75},{},[5045,5051],{"data":5046,"content":5047,"nodeType":333},{},[5048],{"data":5049,"marks":5050,"value":332,"nodeType":83},{},[],{"data":5052,"content":5053,"nodeType":88},{},[5054],{"data":5055,"marks":5056,"value":293,"nodeType":83},{},[],{"metadata":5058,"sys":5061,"fields":5066},{"tags":5059,"concepts":5060},[],[],{"space":5062,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5064,"publishedVersion":63,"revision":45,"locale":29},{"sys":5063},{"type":12,"linkType":13,"id":14},{"sys":5065},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5067},{"url":355,"details":5068,"fileName":361,"contentType":362},{"size":357,"image":5069},{"width":359,"height":360},{"sys":5071,"fields":5074},{"id":5072,"createdAt":5073},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":5075,"slug":5076,"articleIntro":-1,"category":5077},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[5078],{"metadata":5079,"sys":5082,"fields":5089},{"tags":5080,"concepts":5081},[],[],{"space":5083,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5085,"publishedVersion":311,"revision":63,"contentType":5087,"locale":29},{"sys":5084},{"type":12,"linkType":13,"id":14},{"sys":5086},{"id":21,"type":12,"linkType":22},{"sys":5088},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5090,"metaTitle":321,"metaDescription":322,"mainTitle":5091,"subtitle":340,"heroImage":5106,"ctaButton":363,"ctaLink":364},[320],{"data":5092,"content":5093,"nodeType":75},{},[5094,5100],{"data":5095,"content":5096,"nodeType":333},{},[5097],{"data":5098,"marks":5099,"value":332,"nodeType":83},{},[],{"data":5101,"content":5102,"nodeType":88},{},[5103],{"data":5104,"marks":5105,"value":293,"nodeType":83},{},[],{"metadata":5107,"sys":5110,"fields":5115},{"tags":5108,"concepts":5109},[],[],{"space":5111,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5113,"publishedVersion":63,"revision":45,"locale":29},{"sys":5112},{"type":12,"linkType":13,"id":14},{"sys":5114},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5116},{"url":355,"details":5117,"fileName":361,"contentType":362},{"size":357,"image":5118},{"width":359,"height":360},{"sys":5120,"fields":5123},{"id":5121,"createdAt":5122},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":5124,"slug":5125,"articleIntro":5124,"category":5126},"2748 - Autres prêts","compte-2748-autres-prets",[5127],{"metadata":5128,"sys":5131,"fields":5138},{"tags":5129,"concepts":5130},[],[],{"space":5132,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5134,"publishedVersion":311,"revision":63,"contentType":5136,"locale":29},{"sys":5133},{"type":12,"linkType":13,"id":14},{"sys":5135},{"id":21,"type":12,"linkType":22},{"sys":5137},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5139,"metaTitle":321,"metaDescription":322,"mainTitle":5140,"subtitle":340,"heroImage":5155,"ctaButton":363,"ctaLink":364},[320],{"data":5141,"content":5142,"nodeType":75},{},[5143,5149],{"data":5144,"content":5145,"nodeType":333},{},[5146],{"data":5147,"marks":5148,"value":332,"nodeType":83},{},[],{"data":5150,"content":5151,"nodeType":88},{},[5152],{"data":5153,"marks":5154,"value":293,"nodeType":83},{},[],{"metadata":5156,"sys":5159,"fields":5164},{"tags":5157,"concepts":5158},[],[],{"space":5160,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5162,"publishedVersion":63,"revision":45,"locale":29},{"sys":5161},{"type":12,"linkType":13,"id":14},{"sys":5163},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5165},{"url":355,"details":5166,"fileName":361,"contentType":362},{"size":357,"image":5167},{"width":359,"height":360},{"sys":5169,"fields":5172},{"id":5170,"createdAt":5171},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":5173,"slug":5174,"articleIntro":5173,"category":5175},"6331 - Versement de transport","compte-6331-versement-de-transport",[5176],{"metadata":5177,"sys":5180,"fields":5187},{"tags":5178,"concepts":5179},[],[],{"space":5181,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5183,"publishedVersion":311,"revision":63,"contentType":5185,"locale":29},{"sys":5182},{"type":12,"linkType":13,"id":14},{"sys":5184},{"id":21,"type":12,"linkType":22},{"sys":5186},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5188,"metaTitle":321,"metaDescription":322,"mainTitle":5189,"subtitle":340,"heroImage":5204,"ctaButton":363,"ctaLink":364},[320],{"data":5190,"content":5191,"nodeType":75},{},[5192,5198],{"data":5193,"content":5194,"nodeType":333},{},[5195],{"data":5196,"marks":5197,"value":332,"nodeType":83},{},[],{"data":5199,"content":5200,"nodeType":88},{},[5201],{"data":5202,"marks":5203,"value":293,"nodeType":83},{},[],{"metadata":5205,"sys":5208,"fields":5213},{"tags":5206,"concepts":5207},[],[],{"space":5209,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5211,"publishedVersion":63,"revision":45,"locale":29},{"sys":5210},{"type":12,"linkType":13,"id":14},{"sys":5212},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5214},{"url":355,"details":5215,"fileName":361,"contentType":362},{"size":357,"image":5216},{"width":359,"height":360},{"sys":5218,"fields":5221},{"id":5219,"createdAt":5220},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":5222,"slug":5223,"articleIntro":5222,"category":5224},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[5225],{"metadata":5226,"sys":5229,"fields":5236},{"tags":5227,"concepts":5228},[],[],{"space":5230,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5232,"publishedVersion":311,"revision":63,"contentType":5234,"locale":29},{"sys":5231},{"type":12,"linkType":13,"id":14},{"sys":5233},{"id":21,"type":12,"linkType":22},{"sys":5235},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5237,"metaTitle":321,"metaDescription":322,"mainTitle":5238,"subtitle":340,"heroImage":5253,"ctaButton":363,"ctaLink":364},[320],{"data":5239,"content":5240,"nodeType":75},{},[5241,5247],{"data":5242,"content":5243,"nodeType":333},{},[5244],{"data":5245,"marks":5246,"value":332,"nodeType":83},{},[],{"data":5248,"content":5249,"nodeType":88},{},[5250],{"data":5251,"marks":5252,"value":293,"nodeType":83},{},[],{"metadata":5254,"sys":5257,"fields":5262},{"tags":5255,"concepts":5256},[],[],{"space":5258,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5260,"publishedVersion":63,"revision":45,"locale":29},{"sys":5259},{"type":12,"linkType":13,"id":14},{"sys":5261},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5263},{"url":355,"details":5264,"fileName":361,"contentType":362},{"size":357,"image":5265},{"width":359,"height":360},{"sys":5267,"fields":5270},{"id":5268,"createdAt":5269},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":5271,"slug":5272,"articleIntro":5273,"category":5274},"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.",[5275],{"metadata":5276,"sys":5279,"fields":5286},{"tags":5277,"concepts":5278},[],[],{"space":5280,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5282,"publishedVersion":311,"revision":63,"contentType":5284,"locale":29},{"sys":5281},{"type":12,"linkType":13,"id":14},{"sys":5283},{"id":21,"type":12,"linkType":22},{"sys":5285},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5287,"metaTitle":321,"metaDescription":322,"mainTitle":5288,"subtitle":340,"heroImage":5303,"ctaButton":363,"ctaLink":364},[320],{"data":5289,"content":5290,"nodeType":75},{},[5291,5297],{"data":5292,"content":5293,"nodeType":333},{},[5294],{"data":5295,"marks":5296,"value":332,"nodeType":83},{},[],{"data":5298,"content":5299,"nodeType":88},{},[5300],{"data":5301,"marks":5302,"value":293,"nodeType":83},{},[],{"metadata":5304,"sys":5307,"fields":5312},{"tags":5305,"concepts":5306},[],[],{"space":5308,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5310,"publishedVersion":63,"revision":45,"locale":29},{"sys":5309},{"type":12,"linkType":13,"id":14},{"sys":5311},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5313},{"url":355,"details":5314,"fileName":361,"contentType":362},{"size":357,"image":5315},{"width":359,"height":360},{"sys":5317,"fields":5320},{"id":5318,"createdAt":5319},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":5321,"slug":5322,"articleIntro":5321,"category":5323},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[5324],{"metadata":5325,"sys":5328,"fields":5335},{"tags":5326,"concepts":5327},[],[],{"space":5329,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5331,"publishedVersion":311,"revision":63,"contentType":5333,"locale":29},{"sys":5330},{"type":12,"linkType":13,"id":14},{"sys":5332},{"id":21,"type":12,"linkType":22},{"sys":5334},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5336,"metaTitle":321,"metaDescription":322,"mainTitle":5337,"subtitle":340,"heroImage":5352,"ctaButton":363,"ctaLink":364},[320],{"data":5338,"content":5339,"nodeType":75},{},[5340,5346],{"data":5341,"content":5342,"nodeType":333},{},[5343],{"data":5344,"marks":5345,"value":332,"nodeType":83},{},[],{"data":5347,"content":5348,"nodeType":88},{},[5349],{"data":5350,"marks":5351,"value":293,"nodeType":83},{},[],{"metadata":5353,"sys":5356,"fields":5361},{"tags":5354,"concepts":5355},[],[],{"space":5357,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5359,"publishedVersion":63,"revision":45,"locale":29},{"sys":5358},{"type":12,"linkType":13,"id":14},{"sys":5360},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5362},{"url":355,"details":5363,"fileName":361,"contentType":362},{"size":357,"image":5364},{"width":359,"height":360},{"sys":5366,"fields":5369},{"id":5367,"createdAt":5368},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":5370,"slug":5371,"articleIntro":5370,"category":5372},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[5373],{"metadata":5374,"sys":5377,"fields":5384},{"tags":5375,"concepts":5376},[],[],{"space":5378,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5380,"publishedVersion":311,"revision":63,"contentType":5382,"locale":29},{"sys":5379},{"type":12,"linkType":13,"id":14},{"sys":5381},{"id":21,"type":12,"linkType":22},{"sys":5383},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5385,"metaTitle":321,"metaDescription":322,"mainTitle":5386,"subtitle":340,"heroImage":5401,"ctaButton":363,"ctaLink":364},[320],{"data":5387,"content":5388,"nodeType":75},{},[5389,5395],{"data":5390,"content":5391,"nodeType":333},{},[5392],{"data":5393,"marks":5394,"value":332,"nodeType":83},{},[],{"data":5396,"content":5397,"nodeType":88},{},[5398],{"data":5399,"marks":5400,"value":293,"nodeType":83},{},[],{"metadata":5402,"sys":5405,"fields":5410},{"tags":5403,"concepts":5404},[],[],{"space":5406,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5408,"publishedVersion":63,"revision":45,"locale":29},{"sys":5407},{"type":12,"linkType":13,"id":14},{"sys":5409},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5411},{"url":355,"details":5412,"fileName":361,"contentType":362},{"size":357,"image":5413},{"width":359,"height":360},{"sys":5415,"fields":5418},{"id":5416,"createdAt":5417},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":5419,"slug":5420,"articleIntro":5419,"category":5421},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[5422],{"metadata":5423,"sys":5426,"fields":5433},{"tags":5424,"concepts":5425},[],[],{"space":5427,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5429,"publishedVersion":311,"revision":63,"contentType":5431,"locale":29},{"sys":5428},{"type":12,"linkType":13,"id":14},{"sys":5430},{"id":21,"type":12,"linkType":22},{"sys":5432},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5434,"metaTitle":321,"metaDescription":322,"mainTitle":5435,"subtitle":340,"heroImage":5450,"ctaButton":363,"ctaLink":364},[320],{"data":5436,"content":5437,"nodeType":75},{},[5438,5444],{"data":5439,"content":5440,"nodeType":333},{},[5441],{"data":5442,"marks":5443,"value":332,"nodeType":83},{},[],{"data":5445,"content":5446,"nodeType":88},{},[5447],{"data":5448,"marks":5449,"value":293,"nodeType":83},{},[],{"metadata":5451,"sys":5454,"fields":5459},{"tags":5452,"concepts":5453},[],[],{"space":5455,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5457,"publishedVersion":63,"revision":45,"locale":29},{"sys":5456},{"type":12,"linkType":13,"id":14},{"sys":5458},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5460},{"url":355,"details":5461,"fileName":361,"contentType":362},{"size":357,"image":5462},{"width":359,"height":360},{"sys":5464,"fields":5467},{"id":5465,"createdAt":5466},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":5468,"slug":5469,"articleIntro":5468,"category":5470},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[5471],{"metadata":5472,"sys":5475,"fields":5482},{"tags":5473,"concepts":5474},[],[],{"space":5476,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5478,"publishedVersion":311,"revision":63,"contentType":5480,"locale":29},{"sys":5477},{"type":12,"linkType":13,"id":14},{"sys":5479},{"id":21,"type":12,"linkType":22},{"sys":5481},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5483,"metaTitle":321,"metaDescription":322,"mainTitle":5484,"subtitle":340,"heroImage":5499,"ctaButton":363,"ctaLink":364},[320],{"data":5485,"content":5486,"nodeType":75},{},[5487,5493],{"data":5488,"content":5489,"nodeType":333},{},[5490],{"data":5491,"marks":5492,"value":332,"nodeType":83},{},[],{"data":5494,"content":5495,"nodeType":88},{},[5496],{"data":5497,"marks":5498,"value":293,"nodeType":83},{},[],{"metadata":5500,"sys":5503,"fields":5508},{"tags":5501,"concepts":5502},[],[],{"space":5504,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5506,"publishedVersion":63,"revision":45,"locale":29},{"sys":5505},{"type":12,"linkType":13,"id":14},{"sys":5507},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5509},{"url":355,"details":5510,"fileName":361,"contentType":362},{"size":357,"image":5511},{"width":359,"height":360},{"sys":5513,"fields":5516},{"id":5514,"createdAt":5515},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":5517,"slug":5518,"articleIntro":5517,"category":5519},"4886 - Charges","compte-4886-charges",[5520],{"metadata":5521,"sys":5524,"fields":5531},{"tags":5522,"concepts":5523},[],[],{"space":5525,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5527,"publishedVersion":311,"revision":63,"contentType":5529,"locale":29},{"sys":5526},{"type":12,"linkType":13,"id":14},{"sys":5528},{"id":21,"type":12,"linkType":22},{"sys":5530},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5532,"metaTitle":321,"metaDescription":322,"mainTitle":5533,"subtitle":340,"heroImage":5548,"ctaButton":363,"ctaLink":364},[320],{"data":5534,"content":5535,"nodeType":75},{},[5536,5542],{"data":5537,"content":5538,"nodeType":333},{},[5539],{"data":5540,"marks":5541,"value":332,"nodeType":83},{},[],{"data":5543,"content":5544,"nodeType":88},{},[5545],{"data":5546,"marks":5547,"value":293,"nodeType":83},{},[],{"metadata":5549,"sys":5552,"fields":5557},{"tags":5550,"concepts":5551},[],[],{"space":5553,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5555,"publishedVersion":63,"revision":45,"locale":29},{"sys":5554},{"type":12,"linkType":13,"id":14},{"sys":5556},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5558},{"url":355,"details":5559,"fileName":361,"contentType":362},{"size":357,"image":5560},{"width":359,"height":360},{"sys":5562,"fields":5565},{"id":5563,"createdAt":5564},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":5566,"slug":5567,"articleIntro":5566,"category":5568},"Compte 6026 - Emballages","compte-6026-emballages",[5569],{"metadata":5570,"sys":5573,"fields":5580},{"tags":5571,"concepts":5572},[],[],{"space":5574,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5576,"publishedVersion":311,"revision":63,"contentType":5578,"locale":29},{"sys":5575},{"type":12,"linkType":13,"id":14},{"sys":5577},{"id":21,"type":12,"linkType":22},{"sys":5579},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5581,"metaTitle":321,"metaDescription":322,"mainTitle":5582,"subtitle":340,"heroImage":5597,"ctaButton":363,"ctaLink":364},[320],{"data":5583,"content":5584,"nodeType":75},{},[5585,5591],{"data":5586,"content":5587,"nodeType":333},{},[5588],{"data":5589,"marks":5590,"value":332,"nodeType":83},{},[],{"data":5592,"content":5593,"nodeType":88},{},[5594],{"data":5595,"marks":5596,"value":293,"nodeType":83},{},[],{"metadata":5598,"sys":5601,"fields":5606},{"tags":5599,"concepts":5600},[],[],{"space":5602,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5604,"publishedVersion":63,"revision":45,"locale":29},{"sys":5603},{"type":12,"linkType":13,"id":14},{"sys":5605},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5607},{"url":355,"details":5608,"fileName":361,"contentType":362},{"size":357,"image":5609},{"width":359,"height":360},{"sys":5611,"fields":5614},{"id":5612,"createdAt":5613},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":5615,"slug":5616,"articleIntro":-1,"category":5617},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[5618],{"metadata":5619,"sys":5622,"fields":5629},{"tags":5620,"concepts":5621},[],[],{"space":5623,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5625,"publishedVersion":311,"revision":63,"contentType":5627,"locale":29},{"sys":5624},{"type":12,"linkType":13,"id":14},{"sys":5626},{"id":21,"type":12,"linkType":22},{"sys":5628},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5630,"metaTitle":321,"metaDescription":322,"mainTitle":5631,"subtitle":340,"heroImage":5646,"ctaButton":363,"ctaLink":364},[320],{"data":5632,"content":5633,"nodeType":75},{},[5634,5640],{"data":5635,"content":5636,"nodeType":333},{},[5637],{"data":5638,"marks":5639,"value":332,"nodeType":83},{},[],{"data":5641,"content":5642,"nodeType":88},{},[5643],{"data":5644,"marks":5645,"value":293,"nodeType":83},{},[],{"metadata":5647,"sys":5650,"fields":5655},{"tags":5648,"concepts":5649},[],[],{"space":5651,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5653,"publishedVersion":63,"revision":45,"locale":29},{"sys":5652},{"type":12,"linkType":13,"id":14},{"sys":5654},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5656},{"url":355,"details":5657,"fileName":361,"contentType":362},{"size":357,"image":5658},{"width":359,"height":360},{"sys":5660,"fields":5663},{"id":5661,"createdAt":5662},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":5664,"slug":5665,"articleIntro":5664,"category":5666},"Compte 2184 - Mobilier","compte-2184-mobilier",[5667],{"metadata":5668,"sys":5671,"fields":5678},{"tags":5669,"concepts":5670},[],[],{"space":5672,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5674,"publishedVersion":311,"revision":63,"contentType":5676,"locale":29},{"sys":5673},{"type":12,"linkType":13,"id":14},{"sys":5675},{"id":21,"type":12,"linkType":22},{"sys":5677},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5679,"metaTitle":321,"metaDescription":322,"mainTitle":5680,"subtitle":340,"heroImage":5695,"ctaButton":363,"ctaLink":364},[320],{"data":5681,"content":5682,"nodeType":75},{},[5683,5689],{"data":5684,"content":5685,"nodeType":333},{},[5686],{"data":5687,"marks":5688,"value":332,"nodeType":83},{},[],{"data":5690,"content":5691,"nodeType":88},{},[5692],{"data":5693,"marks":5694,"value":293,"nodeType":83},{},[],{"metadata":5696,"sys":5699,"fields":5704},{"tags":5697,"concepts":5698},[],[],{"space":5700,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5702,"publishedVersion":63,"revision":45,"locale":29},{"sys":5701},{"type":12,"linkType":13,"id":14},{"sys":5703},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5705},{"url":355,"details":5706,"fileName":361,"contentType":362},{"size":357,"image":5707},{"width":359,"height":360},{"sys":5709,"fields":5712},{"id":5710,"createdAt":5711},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":5713,"slug":5714,"articleIntro":5713,"category":5715},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[5716],{"metadata":5717,"sys":5720,"fields":5727},{"tags":5718,"concepts":5719},[],[],{"space":5721,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5723,"publishedVersion":311,"revision":63,"contentType":5725,"locale":29},{"sys":5722},{"type":12,"linkType":13,"id":14},{"sys":5724},{"id":21,"type":12,"linkType":22},{"sys":5726},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5728,"metaTitle":321,"metaDescription":322,"mainTitle":5729,"subtitle":340,"heroImage":5744,"ctaButton":363,"ctaLink":364},[320],{"data":5730,"content":5731,"nodeType":75},{},[5732,5738],{"data":5733,"content":5734,"nodeType":333},{},[5735],{"data":5736,"marks":5737,"value":332,"nodeType":83},{},[],{"data":5739,"content":5740,"nodeType":88},{},[5741],{"data":5742,"marks":5743,"value":293,"nodeType":83},{},[],{"metadata":5745,"sys":5748,"fields":5753},{"tags":5746,"concepts":5747},[],[],{"space":5749,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5751,"publishedVersion":63,"revision":45,"locale":29},{"sys":5750},{"type":12,"linkType":13,"id":14},{"sys":5752},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5754},{"url":355,"details":5755,"fileName":361,"contentType":362},{"size":357,"image":5756},{"width":359,"height":360},{"sys":5758,"fields":5761},{"id":5759,"createdAt":5760},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":5762,"slug":5763,"articleIntro":5762,"category":5764},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[5765],{"metadata":5766,"sys":5769,"fields":5776},{"tags":5767,"concepts":5768},[],[],{"space":5770,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5772,"publishedVersion":311,"revision":63,"contentType":5774,"locale":29},{"sys":5771},{"type":12,"linkType":13,"id":14},{"sys":5773},{"id":21,"type":12,"linkType":22},{"sys":5775},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5777,"metaTitle":321,"metaDescription":322,"mainTitle":5778,"subtitle":340,"heroImage":5793,"ctaButton":363,"ctaLink":364},[320],{"data":5779,"content":5780,"nodeType":75},{},[5781,5787],{"data":5782,"content":5783,"nodeType":333},{},[5784],{"data":5785,"marks":5786,"value":332,"nodeType":83},{},[],{"data":5788,"content":5789,"nodeType":88},{},[5790],{"data":5791,"marks":5792,"value":293,"nodeType":83},{},[],{"metadata":5794,"sys":5797,"fields":5802},{"tags":5795,"concepts":5796},[],[],{"space":5798,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5800,"publishedVersion":63,"revision":45,"locale":29},{"sys":5799},{"type":12,"linkType":13,"id":14},{"sys":5801},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5803},{"url":355,"details":5804,"fileName":361,"contentType":362},{"size":357,"image":5805},{"width":359,"height":360},{"sys":5807,"fields":5810},{"id":5808,"createdAt":5809},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":5811,"slug":5812,"articleIntro":-1,"category":5813},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[5814],{"metadata":5815,"sys":5818,"fields":5825},{"tags":5816,"concepts":5817},[],[],{"space":5819,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5821,"publishedVersion":311,"revision":63,"contentType":5823,"locale":29},{"sys":5820},{"type":12,"linkType":13,"id":14},{"sys":5822},{"id":21,"type":12,"linkType":22},{"sys":5824},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5826,"metaTitle":321,"metaDescription":322,"mainTitle":5827,"subtitle":340,"heroImage":5842,"ctaButton":363,"ctaLink":364},[320],{"data":5828,"content":5829,"nodeType":75},{},[5830,5836],{"data":5831,"content":5832,"nodeType":333},{},[5833],{"data":5834,"marks":5835,"value":332,"nodeType":83},{},[],{"data":5837,"content":5838,"nodeType":88},{},[5839],{"data":5840,"marks":5841,"value":293,"nodeType":83},{},[],{"metadata":5843,"sys":5846,"fields":5851},{"tags":5844,"concepts":5845},[],[],{"space":5847,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5849,"publishedVersion":63,"revision":45,"locale":29},{"sys":5848},{"type":12,"linkType":13,"id":14},{"sys":5850},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5852},{"url":355,"details":5853,"fileName":361,"contentType":362},{"size":357,"image":5854},{"width":359,"height":360},{"sys":5856,"fields":5859},{"id":5857,"createdAt":5858},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":5860,"slug":5861,"articleIntro":-1,"category":5862},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[5863],{"metadata":5864,"sys":5867,"fields":5874},{"tags":5865,"concepts":5866},[],[],{"space":5868,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5870,"publishedVersion":311,"revision":63,"contentType":5872,"locale":29},{"sys":5869},{"type":12,"linkType":13,"id":14},{"sys":5871},{"id":21,"type":12,"linkType":22},{"sys":5873},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5875,"metaTitle":321,"metaDescription":322,"mainTitle":5876,"subtitle":340,"heroImage":5891,"ctaButton":363,"ctaLink":364},[320],{"data":5877,"content":5878,"nodeType":75},{},[5879,5885],{"data":5880,"content":5881,"nodeType":333},{},[5882],{"data":5883,"marks":5884,"value":332,"nodeType":83},{},[],{"data":5886,"content":5887,"nodeType":88},{},[5888],{"data":5889,"marks":5890,"value":293,"nodeType":83},{},[],{"metadata":5892,"sys":5895,"fields":5900},{"tags":5893,"concepts":5894},[],[],{"space":5896,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5898,"publishedVersion":63,"revision":45,"locale":29},{"sys":5897},{"type":12,"linkType":13,"id":14},{"sys":5899},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5901},{"url":355,"details":5902,"fileName":361,"contentType":362},{"size":357,"image":5903},{"width":359,"height":360},{"sys":5905,"fields":5908},{"id":5906,"createdAt":5907},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":5909,"slug":5910,"articleIntro":-1,"category":5911},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[5912],{"metadata":5913,"sys":5916,"fields":5923},{"tags":5914,"concepts":5915},[],[],{"space":5917,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5919,"publishedVersion":311,"revision":63,"contentType":5921,"locale":29},{"sys":5918},{"type":12,"linkType":13,"id":14},{"sys":5920},{"id":21,"type":12,"linkType":22},{"sys":5922},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5924,"metaTitle":321,"metaDescription":322,"mainTitle":5925,"subtitle":340,"heroImage":5940,"ctaButton":363,"ctaLink":364},[320],{"data":5926,"content":5927,"nodeType":75},{},[5928,5934],{"data":5929,"content":5930,"nodeType":333},{},[5931],{"data":5932,"marks":5933,"value":332,"nodeType":83},{},[],{"data":5935,"content":5936,"nodeType":88},{},[5937],{"data":5938,"marks":5939,"value":293,"nodeType":83},{},[],{"metadata":5941,"sys":5944,"fields":5949},{"tags":5942,"concepts":5943},[],[],{"space":5945,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5947,"publishedVersion":63,"revision":45,"locale":29},{"sys":5946},{"type":12,"linkType":13,"id":14},{"sys":5948},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5950},{"url":355,"details":5951,"fileName":361,"contentType":362},{"size":357,"image":5952},{"width":359,"height":360},{"sys":5954,"fields":5957},{"id":5955,"createdAt":5956},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":5958,"slug":5959,"articleIntro":5958,"category":5960},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[5961],{"metadata":5962,"sys":5965,"fields":5972},{"tags":5963,"concepts":5964},[],[],{"space":5966,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":5968,"publishedVersion":311,"revision":63,"contentType":5970,"locale":29},{"sys":5967},{"type":12,"linkType":13,"id":14},{"sys":5969},{"id":21,"type":12,"linkType":22},{"sys":5971},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":5973,"metaTitle":321,"metaDescription":322,"mainTitle":5974,"subtitle":340,"heroImage":5989,"ctaButton":363,"ctaLink":364},[320],{"data":5975,"content":5976,"nodeType":75},{},[5977,5983],{"data":5978,"content":5979,"nodeType":333},{},[5980],{"data":5981,"marks":5982,"value":332,"nodeType":83},{},[],{"data":5984,"content":5985,"nodeType":88},{},[5986],{"data":5987,"marks":5988,"value":293,"nodeType":83},{},[],{"metadata":5990,"sys":5993,"fields":5998},{"tags":5991,"concepts":5992},[],[],{"space":5994,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":5996,"publishedVersion":63,"revision":45,"locale":29},{"sys":5995},{"type":12,"linkType":13,"id":14},{"sys":5997},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":5999},{"url":355,"details":6000,"fileName":361,"contentType":362},{"size":357,"image":6001},{"width":359,"height":360},{"sys":6003,"fields":6006},{"id":6004,"createdAt":6005},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":6007,"slug":6008,"articleIntro":6007,"category":6009},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[6010],{"metadata":6011,"sys":6014,"fields":6021},{"tags":6012,"concepts":6013},[],[],{"space":6015,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6017,"publishedVersion":311,"revision":63,"contentType":6019,"locale":29},{"sys":6016},{"type":12,"linkType":13,"id":14},{"sys":6018},{"id":21,"type":12,"linkType":22},{"sys":6020},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6022,"metaTitle":321,"metaDescription":322,"mainTitle":6023,"subtitle":340,"heroImage":6038,"ctaButton":363,"ctaLink":364},[320],{"data":6024,"content":6025,"nodeType":75},{},[6026,6032],{"data":6027,"content":6028,"nodeType":333},{},[6029],{"data":6030,"marks":6031,"value":332,"nodeType":83},{},[],{"data":6033,"content":6034,"nodeType":88},{},[6035],{"data":6036,"marks":6037,"value":293,"nodeType":83},{},[],{"metadata":6039,"sys":6042,"fields":6047},{"tags":6040,"concepts":6041},[],[],{"space":6043,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6045,"publishedVersion":63,"revision":45,"locale":29},{"sys":6044},{"type":12,"linkType":13,"id":14},{"sys":6046},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6048},{"url":355,"details":6049,"fileName":361,"contentType":362},{"size":357,"image":6050},{"width":359,"height":360},{"sys":6052,"fields":6055},{"id":6053,"createdAt":6054},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":6056,"slug":6057,"articleIntro":6056,"category":6058},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[6059],{"metadata":6060,"sys":6063,"fields":6070},{"tags":6061,"concepts":6062},[],[],{"space":6064,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6066,"publishedVersion":311,"revision":63,"contentType":6068,"locale":29},{"sys":6065},{"type":12,"linkType":13,"id":14},{"sys":6067},{"id":21,"type":12,"linkType":22},{"sys":6069},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6071,"metaTitle":321,"metaDescription":322,"mainTitle":6072,"subtitle":340,"heroImage":6087,"ctaButton":363,"ctaLink":364},[320],{"data":6073,"content":6074,"nodeType":75},{},[6075,6081],{"data":6076,"content":6077,"nodeType":333},{},[6078],{"data":6079,"marks":6080,"value":332,"nodeType":83},{},[],{"data":6082,"content":6083,"nodeType":88},{},[6084],{"data":6085,"marks":6086,"value":293,"nodeType":83},{},[],{"metadata":6088,"sys":6091,"fields":6096},{"tags":6089,"concepts":6090},[],[],{"space":6092,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6094,"publishedVersion":63,"revision":45,"locale":29},{"sys":6093},{"type":12,"linkType":13,"id":14},{"sys":6095},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6097},{"url":355,"details":6098,"fileName":361,"contentType":362},{"size":357,"image":6099},{"width":359,"height":360},{"sys":6101,"fields":6104},{"id":6102,"createdAt":6103},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":6105,"slug":6106,"articleIntro":6105,"category":6107},"506 - Obligations","compte-506-obligations",[6108],{"metadata":6109,"sys":6112,"fields":6119},{"tags":6110,"concepts":6111},[],[],{"space":6113,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6115,"publishedVersion":311,"revision":63,"contentType":6117,"locale":29},{"sys":6114},{"type":12,"linkType":13,"id":14},{"sys":6116},{"id":21,"type":12,"linkType":22},{"sys":6118},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6120,"metaTitle":321,"metaDescription":322,"mainTitle":6121,"subtitle":340,"heroImage":6136,"ctaButton":363,"ctaLink":364},[320],{"data":6122,"content":6123,"nodeType":75},{},[6124,6130],{"data":6125,"content":6126,"nodeType":333},{},[6127],{"data":6128,"marks":6129,"value":332,"nodeType":83},{},[],{"data":6131,"content":6132,"nodeType":88},{},[6133],{"data":6134,"marks":6135,"value":293,"nodeType":83},{},[],{"metadata":6137,"sys":6140,"fields":6145},{"tags":6138,"concepts":6139},[],[],{"space":6141,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6143,"publishedVersion":63,"revision":45,"locale":29},{"sys":6142},{"type":12,"linkType":13,"id":14},{"sys":6144},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6146},{"url":355,"details":6147,"fileName":361,"contentType":362},{"size":357,"image":6148},{"width":359,"height":360},{"sys":6150,"fields":6153},{"id":6151,"createdAt":6152},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":6154,"slug":6155,"articleIntro":6154,"category":6156},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[6157],{"metadata":6158,"sys":6161,"fields":6168},{"tags":6159,"concepts":6160},[],[],{"space":6162,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6164,"publishedVersion":311,"revision":63,"contentType":6166,"locale":29},{"sys":6163},{"type":12,"linkType":13,"id":14},{"sys":6165},{"id":21,"type":12,"linkType":22},{"sys":6167},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6169,"metaTitle":321,"metaDescription":322,"mainTitle":6170,"subtitle":340,"heroImage":6185,"ctaButton":363,"ctaLink":364},[320],{"data":6171,"content":6172,"nodeType":75},{},[6173,6179],{"data":6174,"content":6175,"nodeType":333},{},[6176],{"data":6177,"marks":6178,"value":332,"nodeType":83},{},[],{"data":6180,"content":6181,"nodeType":88},{},[6182],{"data":6183,"marks":6184,"value":293,"nodeType":83},{},[],{"metadata":6186,"sys":6189,"fields":6194},{"tags":6187,"concepts":6188},[],[],{"space":6190,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6192,"publishedVersion":63,"revision":45,"locale":29},{"sys":6191},{"type":12,"linkType":13,"id":14},{"sys":6193},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6195},{"url":355,"details":6196,"fileName":361,"contentType":362},{"size":357,"image":6197},{"width":359,"height":360},{"sys":6199,"fields":6202},{"id":6200,"createdAt":6201},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":6203,"slug":6204,"articleIntro":6203,"category":6205},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[6206],{"metadata":6207,"sys":6210,"fields":6217},{"tags":6208,"concepts":6209},[],[],{"space":6211,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6213,"publishedVersion":311,"revision":63,"contentType":6215,"locale":29},{"sys":6212},{"type":12,"linkType":13,"id":14},{"sys":6214},{"id":21,"type":12,"linkType":22},{"sys":6216},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6218,"metaTitle":321,"metaDescription":322,"mainTitle":6219,"subtitle":340,"heroImage":6234,"ctaButton":363,"ctaLink":364},[320],{"data":6220,"content":6221,"nodeType":75},{},[6222,6228],{"data":6223,"content":6224,"nodeType":333},{},[6225],{"data":6226,"marks":6227,"value":332,"nodeType":83},{},[],{"data":6229,"content":6230,"nodeType":88},{},[6231],{"data":6232,"marks":6233,"value":293,"nodeType":83},{},[],{"metadata":6235,"sys":6238,"fields":6243},{"tags":6236,"concepts":6237},[],[],{"space":6239,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6241,"publishedVersion":63,"revision":45,"locale":29},{"sys":6240},{"type":12,"linkType":13,"id":14},{"sys":6242},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6244},{"url":355,"details":6245,"fileName":361,"contentType":362},{"size":357,"image":6246},{"width":359,"height":360},{"sys":6248,"fields":6251},{"id":6249,"createdAt":6250},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":6252,"slug":6253,"articleIntro":6252,"category":6254},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[6255],{"metadata":6256,"sys":6259,"fields":6266},{"tags":6257,"concepts":6258},[],[],{"space":6260,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6262,"publishedVersion":311,"revision":63,"contentType":6264,"locale":29},{"sys":6261},{"type":12,"linkType":13,"id":14},{"sys":6263},{"id":21,"type":12,"linkType":22},{"sys":6265},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6267,"metaTitle":321,"metaDescription":322,"mainTitle":6268,"subtitle":340,"heroImage":6283,"ctaButton":363,"ctaLink":364},[320],{"data":6269,"content":6270,"nodeType":75},{},[6271,6277],{"data":6272,"content":6273,"nodeType":333},{},[6274],{"data":6275,"marks":6276,"value":332,"nodeType":83},{},[],{"data":6278,"content":6279,"nodeType":88},{},[6280],{"data":6281,"marks":6282,"value":293,"nodeType":83},{},[],{"metadata":6284,"sys":6287,"fields":6292},{"tags":6285,"concepts":6286},[],[],{"space":6288,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6290,"publishedVersion":63,"revision":45,"locale":29},{"sys":6289},{"type":12,"linkType":13,"id":14},{"sys":6291},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6293},{"url":355,"details":6294,"fileName":361,"contentType":362},{"size":357,"image":6295},{"width":359,"height":360},{"sys":6297,"fields":6300},{"id":6298,"createdAt":6299},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":6301,"slug":6302,"articleIntro":6301,"category":6303},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[6304],{"metadata":6305,"sys":6308,"fields":6315},{"tags":6306,"concepts":6307},[],[],{"space":6309,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6311,"publishedVersion":311,"revision":63,"contentType":6313,"locale":29},{"sys":6310},{"type":12,"linkType":13,"id":14},{"sys":6312},{"id":21,"type":12,"linkType":22},{"sys":6314},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6316,"metaTitle":321,"metaDescription":322,"mainTitle":6317,"subtitle":340,"heroImage":6332,"ctaButton":363,"ctaLink":364},[320],{"data":6318,"content":6319,"nodeType":75},{},[6320,6326],{"data":6321,"content":6322,"nodeType":333},{},[6323],{"data":6324,"marks":6325,"value":332,"nodeType":83},{},[],{"data":6327,"content":6328,"nodeType":88},{},[6329],{"data":6330,"marks":6331,"value":293,"nodeType":83},{},[],{"metadata":6333,"sys":6336,"fields":6341},{"tags":6334,"concepts":6335},[],[],{"space":6337,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6339,"publishedVersion":63,"revision":45,"locale":29},{"sys":6338},{"type":12,"linkType":13,"id":14},{"sys":6340},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6342},{"url":355,"details":6343,"fileName":361,"contentType":362},{"size":357,"image":6344},{"width":359,"height":360},{"sys":6346,"fields":6349},{"id":6347,"createdAt":6348},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":6350,"slug":6351,"articleIntro":-1,"category":6352},"Compte 704 - Travaux","compte-704---travaux",[6353],{"metadata":6354,"sys":6357,"fields":6364},{"tags":6355,"concepts":6356},[],[],{"space":6358,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6360,"publishedVersion":311,"revision":63,"contentType":6362,"locale":29},{"sys":6359},{"type":12,"linkType":13,"id":14},{"sys":6361},{"id":21,"type":12,"linkType":22},{"sys":6363},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6365,"metaTitle":321,"metaDescription":322,"mainTitle":6366,"subtitle":340,"heroImage":6381,"ctaButton":363,"ctaLink":364},[320],{"data":6367,"content":6368,"nodeType":75},{},[6369,6375],{"data":6370,"content":6371,"nodeType":333},{},[6372],{"data":6373,"marks":6374,"value":332,"nodeType":83},{},[],{"data":6376,"content":6377,"nodeType":88},{},[6378],{"data":6379,"marks":6380,"value":293,"nodeType":83},{},[],{"metadata":6382,"sys":6385,"fields":6390},{"tags":6383,"concepts":6384},[],[],{"space":6386,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6388,"publishedVersion":63,"revision":45,"locale":29},{"sys":6387},{"type":12,"linkType":13,"id":14},{"sys":6389},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6391},{"url":355,"details":6392,"fileName":361,"contentType":362},{"size":357,"image":6393},{"width":359,"height":360},{"sys":6395,"fields":6398},{"id":6396,"createdAt":6397},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":6399,"slug":6400,"articleIntro":6399,"category":6401},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[6402],{"metadata":6403,"sys":6406,"fields":6413},{"tags":6404,"concepts":6405},[],[],{"space":6407,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6409,"publishedVersion":311,"revision":63,"contentType":6411,"locale":29},{"sys":6408},{"type":12,"linkType":13,"id":14},{"sys":6410},{"id":21,"type":12,"linkType":22},{"sys":6412},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6414,"metaTitle":321,"metaDescription":322,"mainTitle":6415,"subtitle":340,"heroImage":6430,"ctaButton":363,"ctaLink":364},[320],{"data":6416,"content":6417,"nodeType":75},{},[6418,6424],{"data":6419,"content":6420,"nodeType":333},{},[6421],{"data":6422,"marks":6423,"value":332,"nodeType":83},{},[],{"data":6425,"content":6426,"nodeType":88},{},[6427],{"data":6428,"marks":6429,"value":293,"nodeType":83},{},[],{"metadata":6431,"sys":6434,"fields":6439},{"tags":6432,"concepts":6433},[],[],{"space":6435,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6437,"publishedVersion":63,"revision":45,"locale":29},{"sys":6436},{"type":12,"linkType":13,"id":14},{"sys":6438},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6440},{"url":355,"details":6441,"fileName":361,"contentType":362},{"size":357,"image":6442},{"width":359,"height":360},{"sys":6444,"fields":6447},{"id":6445,"createdAt":6446},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":6448,"slug":6449,"articleIntro":6448,"category":6450},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[6451],{"metadata":6452,"sys":6455,"fields":6462},{"tags":6453,"concepts":6454},[],[],{"space":6456,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6458,"publishedVersion":311,"revision":63,"contentType":6460,"locale":29},{"sys":6457},{"type":12,"linkType":13,"id":14},{"sys":6459},{"id":21,"type":12,"linkType":22},{"sys":6461},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6463,"metaTitle":321,"metaDescription":322,"mainTitle":6464,"subtitle":340,"heroImage":6479,"ctaButton":363,"ctaLink":364},[320],{"data":6465,"content":6466,"nodeType":75},{},[6467,6473],{"data":6468,"content":6469,"nodeType":333},{},[6470],{"data":6471,"marks":6472,"value":332,"nodeType":83},{},[],{"data":6474,"content":6475,"nodeType":88},{},[6476],{"data":6477,"marks":6478,"value":293,"nodeType":83},{},[],{"metadata":6480,"sys":6483,"fields":6488},{"tags":6481,"concepts":6482},[],[],{"space":6484,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6486,"publishedVersion":63,"revision":45,"locale":29},{"sys":6485},{"type":12,"linkType":13,"id":14},{"sys":6487},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6489},{"url":355,"details":6490,"fileName":361,"contentType":362},{"size":357,"image":6491},{"width":359,"height":360},{"sys":6493,"fields":6496},{"id":6494,"createdAt":6495},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":6497,"slug":6498,"articleIntro":6499,"category":6500},"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.",[6501],{"metadata":6502,"sys":6505,"fields":6512},{"tags":6503,"concepts":6504},[],[],{"space":6506,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6508,"publishedVersion":311,"revision":63,"contentType":6510,"locale":29},{"sys":6507},{"type":12,"linkType":13,"id":14},{"sys":6509},{"id":21,"type":12,"linkType":22},{"sys":6511},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6513,"metaTitle":321,"metaDescription":322,"mainTitle":6514,"subtitle":340,"heroImage":6529,"ctaButton":363,"ctaLink":364},[320],{"data":6515,"content":6516,"nodeType":75},{},[6517,6523],{"data":6518,"content":6519,"nodeType":333},{},[6520],{"data":6521,"marks":6522,"value":332,"nodeType":83},{},[],{"data":6524,"content":6525,"nodeType":88},{},[6526],{"data":6527,"marks":6528,"value":293,"nodeType":83},{},[],{"metadata":6530,"sys":6533,"fields":6538},{"tags":6531,"concepts":6532},[],[],{"space":6534,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6536,"publishedVersion":63,"revision":45,"locale":29},{"sys":6535},{"type":12,"linkType":13,"id":14},{"sys":6537},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6539},{"url":355,"details":6540,"fileName":361,"contentType":362},{"size":357,"image":6541},{"width":359,"height":360},{"sys":6543,"fields":6546},{"id":6544,"createdAt":6545},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":6547,"slug":6548,"articleIntro":6547,"category":6549},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[6550],{"metadata":6551,"sys":6554,"fields":6561},{"tags":6552,"concepts":6553},[],[],{"space":6555,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6557,"publishedVersion":311,"revision":63,"contentType":6559,"locale":29},{"sys":6556},{"type":12,"linkType":13,"id":14},{"sys":6558},{"id":21,"type":12,"linkType":22},{"sys":6560},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6562,"metaTitle":321,"metaDescription":322,"mainTitle":6563,"subtitle":340,"heroImage":6578,"ctaButton":363,"ctaLink":364},[320],{"data":6564,"content":6565,"nodeType":75},{},[6566,6572],{"data":6567,"content":6568,"nodeType":333},{},[6569],{"data":6570,"marks":6571,"value":332,"nodeType":83},{},[],{"data":6573,"content":6574,"nodeType":88},{},[6575],{"data":6576,"marks":6577,"value":293,"nodeType":83},{},[],{"metadata":6579,"sys":6582,"fields":6587},{"tags":6580,"concepts":6581},[],[],{"space":6583,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6585,"publishedVersion":63,"revision":45,"locale":29},{"sys":6584},{"type":12,"linkType":13,"id":14},{"sys":6586},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6588},{"url":355,"details":6589,"fileName":361,"contentType":362},{"size":357,"image":6590},{"width":359,"height":360},{"sys":6592,"fields":6595},{"id":6593,"createdAt":6594},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":6596,"slug":6597,"articleIntro":6596,"category":6598},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[6599],{"metadata":6600,"sys":6603,"fields":6610},{"tags":6601,"concepts":6602},[],[],{"space":6604,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6606,"publishedVersion":311,"revision":63,"contentType":6608,"locale":29},{"sys":6605},{"type":12,"linkType":13,"id":14},{"sys":6607},{"id":21,"type":12,"linkType":22},{"sys":6609},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6611,"metaTitle":321,"metaDescription":322,"mainTitle":6612,"subtitle":340,"heroImage":6627,"ctaButton":363,"ctaLink":364},[320],{"data":6613,"content":6614,"nodeType":75},{},[6615,6621],{"data":6616,"content":6617,"nodeType":333},{},[6618],{"data":6619,"marks":6620,"value":332,"nodeType":83},{},[],{"data":6622,"content":6623,"nodeType":88},{},[6624],{"data":6625,"marks":6626,"value":293,"nodeType":83},{},[],{"metadata":6628,"sys":6631,"fields":6636},{"tags":6629,"concepts":6630},[],[],{"space":6632,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6634,"publishedVersion":63,"revision":45,"locale":29},{"sys":6633},{"type":12,"linkType":13,"id":14},{"sys":6635},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6637},{"url":355,"details":6638,"fileName":361,"contentType":362},{"size":357,"image":6639},{"width":359,"height":360},{"sys":6641,"fields":6644},{"id":6642,"createdAt":6643},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":6645,"slug":6646,"articleIntro":6645,"category":6647},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[6648],{"metadata":6649,"sys":6652,"fields":6659},{"tags":6650,"concepts":6651},[],[],{"space":6653,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6655,"publishedVersion":311,"revision":63,"contentType":6657,"locale":29},{"sys":6654},{"type":12,"linkType":13,"id":14},{"sys":6656},{"id":21,"type":12,"linkType":22},{"sys":6658},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6660,"metaTitle":321,"metaDescription":322,"mainTitle":6661,"subtitle":340,"heroImage":6676,"ctaButton":363,"ctaLink":364},[320],{"data":6662,"content":6663,"nodeType":75},{},[6664,6670],{"data":6665,"content":6666,"nodeType":333},{},[6667],{"data":6668,"marks":6669,"value":332,"nodeType":83},{},[],{"data":6671,"content":6672,"nodeType":88},{},[6673],{"data":6674,"marks":6675,"value":293,"nodeType":83},{},[],{"metadata":6677,"sys":6680,"fields":6685},{"tags":6678,"concepts":6679},[],[],{"space":6681,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6683,"publishedVersion":63,"revision":45,"locale":29},{"sys":6682},{"type":12,"linkType":13,"id":14},{"sys":6684},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6686},{"url":355,"details":6687,"fileName":361,"contentType":362},{"size":357,"image":6688},{"width":359,"height":360},{"sys":6690,"fields":6693},{"id":6691,"createdAt":6692},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":6694,"slug":6695,"articleIntro":6694,"category":6696},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[6697],{"metadata":6698,"sys":6701,"fields":6708},{"tags":6699,"concepts":6700},[],[],{"space":6702,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6704,"publishedVersion":311,"revision":63,"contentType":6706,"locale":29},{"sys":6703},{"type":12,"linkType":13,"id":14},{"sys":6705},{"id":21,"type":12,"linkType":22},{"sys":6707},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6709,"metaTitle":321,"metaDescription":322,"mainTitle":6710,"subtitle":340,"heroImage":6725,"ctaButton":363,"ctaLink":364},[320],{"data":6711,"content":6712,"nodeType":75},{},[6713,6719],{"data":6714,"content":6715,"nodeType":333},{},[6716],{"data":6717,"marks":6718,"value":332,"nodeType":83},{},[],{"data":6720,"content":6721,"nodeType":88},{},[6722],{"data":6723,"marks":6724,"value":293,"nodeType":83},{},[],{"metadata":6726,"sys":6729,"fields":6734},{"tags":6727,"concepts":6728},[],[],{"space":6730,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6732,"publishedVersion":63,"revision":45,"locale":29},{"sys":6731},{"type":12,"linkType":13,"id":14},{"sys":6733},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6735},{"url":355,"details":6736,"fileName":361,"contentType":362},{"size":357,"image":6737},{"width":359,"height":360},{"sys":6739,"fields":6742},{"id":6740,"createdAt":6741},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":6743,"slug":6744,"articleIntro":6743,"category":6745},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[6746],{"metadata":6747,"sys":6750,"fields":6757},{"tags":6748,"concepts":6749},[],[],{"space":6751,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6753,"publishedVersion":311,"revision":63,"contentType":6755,"locale":29},{"sys":6752},{"type":12,"linkType":13,"id":14},{"sys":6754},{"id":21,"type":12,"linkType":22},{"sys":6756},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6758,"metaTitle":321,"metaDescription":322,"mainTitle":6759,"subtitle":340,"heroImage":6774,"ctaButton":363,"ctaLink":364},[320],{"data":6760,"content":6761,"nodeType":75},{},[6762,6768],{"data":6763,"content":6764,"nodeType":333},{},[6765],{"data":6766,"marks":6767,"value":332,"nodeType":83},{},[],{"data":6769,"content":6770,"nodeType":88},{},[6771],{"data":6772,"marks":6773,"value":293,"nodeType":83},{},[],{"metadata":6775,"sys":6778,"fields":6783},{"tags":6776,"concepts":6777},[],[],{"space":6779,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6781,"publishedVersion":63,"revision":45,"locale":29},{"sys":6780},{"type":12,"linkType":13,"id":14},{"sys":6782},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6784},{"url":355,"details":6785,"fileName":361,"contentType":362},{"size":357,"image":6786},{"width":359,"height":360},{"sys":6788,"fields":6791},{"id":6789,"createdAt":6790},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":6792,"slug":6793,"articleIntro":6792,"category":6794},"4551 - Principal","compte-4551-principal",[6795],{"metadata":6796,"sys":6799,"fields":6806},{"tags":6797,"concepts":6798},[],[],{"space":6800,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6802,"publishedVersion":311,"revision":63,"contentType":6804,"locale":29},{"sys":6801},{"type":12,"linkType":13,"id":14},{"sys":6803},{"id":21,"type":12,"linkType":22},{"sys":6805},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6807,"metaTitle":321,"metaDescription":322,"mainTitle":6808,"subtitle":340,"heroImage":6823,"ctaButton":363,"ctaLink":364},[320],{"data":6809,"content":6810,"nodeType":75},{},[6811,6817],{"data":6812,"content":6813,"nodeType":333},{},[6814],{"data":6815,"marks":6816,"value":332,"nodeType":83},{},[],{"data":6818,"content":6819,"nodeType":88},{},[6820],{"data":6821,"marks":6822,"value":293,"nodeType":83},{},[],{"metadata":6824,"sys":6827,"fields":6832},{"tags":6825,"concepts":6826},[],[],{"space":6828,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6830,"publishedVersion":63,"revision":45,"locale":29},{"sys":6829},{"type":12,"linkType":13,"id":14},{"sys":6831},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6833},{"url":355,"details":6834,"fileName":361,"contentType":362},{"size":357,"image":6835},{"width":359,"height":360},{"sys":6837,"fields":6840},{"id":6838,"createdAt":6839},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":6841,"slug":6842,"articleIntro":6841,"category":6843},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[6844],{"metadata":6845,"sys":6848,"fields":6855},{"tags":6846,"concepts":6847},[],[],{"space":6849,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6851,"publishedVersion":311,"revision":63,"contentType":6853,"locale":29},{"sys":6850},{"type":12,"linkType":13,"id":14},{"sys":6852},{"id":21,"type":12,"linkType":22},{"sys":6854},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6856,"metaTitle":321,"metaDescription":322,"mainTitle":6857,"subtitle":340,"heroImage":6872,"ctaButton":363,"ctaLink":364},[320],{"data":6858,"content":6859,"nodeType":75},{},[6860,6866],{"data":6861,"content":6862,"nodeType":333},{},[6863],{"data":6864,"marks":6865,"value":332,"nodeType":83},{},[],{"data":6867,"content":6868,"nodeType":88},{},[6869],{"data":6870,"marks":6871,"value":293,"nodeType":83},{},[],{"metadata":6873,"sys":6876,"fields":6881},{"tags":6874,"concepts":6875},[],[],{"space":6877,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6879,"publishedVersion":63,"revision":45,"locale":29},{"sys":6878},{"type":12,"linkType":13,"id":14},{"sys":6880},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6882},{"url":355,"details":6883,"fileName":361,"contentType":362},{"size":357,"image":6884},{"width":359,"height":360},{"sys":6886,"fields":6889},{"id":6887,"createdAt":6888},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":6890,"slug":6891,"articleIntro":6890,"category":6892},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[6893],{"metadata":6894,"sys":6897,"fields":6904},{"tags":6895,"concepts":6896},[],[],{"space":6898,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6900,"publishedVersion":311,"revision":63,"contentType":6902,"locale":29},{"sys":6899},{"type":12,"linkType":13,"id":14},{"sys":6901},{"id":21,"type":12,"linkType":22},{"sys":6903},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6905,"metaTitle":321,"metaDescription":322,"mainTitle":6906,"subtitle":340,"heroImage":6921,"ctaButton":363,"ctaLink":364},[320],{"data":6907,"content":6908,"nodeType":75},{},[6909,6915],{"data":6910,"content":6911,"nodeType":333},{},[6912],{"data":6913,"marks":6914,"value":332,"nodeType":83},{},[],{"data":6916,"content":6917,"nodeType":88},{},[6918],{"data":6919,"marks":6920,"value":293,"nodeType":83},{},[],{"metadata":6922,"sys":6925,"fields":6930},{"tags":6923,"concepts":6924},[],[],{"space":6926,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6928,"publishedVersion":63,"revision":45,"locale":29},{"sys":6927},{"type":12,"linkType":13,"id":14},{"sys":6929},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6931},{"url":355,"details":6932,"fileName":361,"contentType":362},{"size":357,"image":6933},{"width":359,"height":360},{"sys":6935,"fields":6938},{"id":6936,"createdAt":6937},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":6939,"slug":6940,"articleIntro":6939,"category":6941},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[6942],{"metadata":6943,"sys":6946,"fields":6953},{"tags":6944,"concepts":6945},[],[],{"space":6947,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6949,"publishedVersion":311,"revision":63,"contentType":6951,"locale":29},{"sys":6948},{"type":12,"linkType":13,"id":14},{"sys":6950},{"id":21,"type":12,"linkType":22},{"sys":6952},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":6954,"metaTitle":321,"metaDescription":322,"mainTitle":6955,"subtitle":340,"heroImage":6970,"ctaButton":363,"ctaLink":364},[320],{"data":6956,"content":6957,"nodeType":75},{},[6958,6964],{"data":6959,"content":6960,"nodeType":333},{},[6961],{"data":6962,"marks":6963,"value":332,"nodeType":83},{},[],{"data":6965,"content":6966,"nodeType":88},{},[6967],{"data":6968,"marks":6969,"value":293,"nodeType":83},{},[],{"metadata":6971,"sys":6974,"fields":6979},{"tags":6972,"concepts":6973},[],[],{"space":6975,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":6977,"publishedVersion":63,"revision":45,"locale":29},{"sys":6976},{"type":12,"linkType":13,"id":14},{"sys":6978},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":6980},{"url":355,"details":6981,"fileName":361,"contentType":362},{"size":357,"image":6982},{"width":359,"height":360},{"sys":6984,"fields":6987},{"id":6985,"createdAt":6986},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":6988,"slug":6989,"articleIntro":6990,"category":6991},"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",[6992],{"metadata":6993,"sys":6996,"fields":7003},{"tags":6994,"concepts":6995},[],[],{"space":6997,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":6999,"publishedVersion":311,"revision":63,"contentType":7001,"locale":29},{"sys":6998},{"type":12,"linkType":13,"id":14},{"sys":7000},{"id":21,"type":12,"linkType":22},{"sys":7002},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7004,"metaTitle":321,"metaDescription":322,"mainTitle":7005,"subtitle":340,"heroImage":7020,"ctaButton":363,"ctaLink":364},[320],{"data":7006,"content":7007,"nodeType":75},{},[7008,7014],{"data":7009,"content":7010,"nodeType":333},{},[7011],{"data":7012,"marks":7013,"value":332,"nodeType":83},{},[],{"data":7015,"content":7016,"nodeType":88},{},[7017],{"data":7018,"marks":7019,"value":293,"nodeType":83},{},[],{"metadata":7021,"sys":7024,"fields":7029},{"tags":7022,"concepts":7023},[],[],{"space":7025,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7027,"publishedVersion":63,"revision":45,"locale":29},{"sys":7026},{"type":12,"linkType":13,"id":14},{"sys":7028},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7030},{"url":355,"details":7031,"fileName":361,"contentType":362},{"size":357,"image":7032},{"width":359,"height":360},{"sys":7034,"fields":7037},{"id":7035,"createdAt":7036},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":7038,"slug":7039,"articleIntro":-1,"category":7040},"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",[7041],{"metadata":7042,"sys":7045,"fields":7052},{"tags":7043,"concepts":7044},[],[],{"space":7046,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7048,"publishedVersion":311,"revision":63,"contentType":7050,"locale":29},{"sys":7047},{"type":12,"linkType":13,"id":14},{"sys":7049},{"id":21,"type":12,"linkType":22},{"sys":7051},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7053,"metaTitle":321,"metaDescription":322,"mainTitle":7054,"subtitle":340,"heroImage":7069,"ctaButton":363,"ctaLink":364},[320],{"data":7055,"content":7056,"nodeType":75},{},[7057,7063],{"data":7058,"content":7059,"nodeType":333},{},[7060],{"data":7061,"marks":7062,"value":332,"nodeType":83},{},[],{"data":7064,"content":7065,"nodeType":88},{},[7066],{"data":7067,"marks":7068,"value":293,"nodeType":83},{},[],{"metadata":7070,"sys":7073,"fields":7078},{"tags":7071,"concepts":7072},[],[],{"space":7074,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7076,"publishedVersion":63,"revision":45,"locale":29},{"sys":7075},{"type":12,"linkType":13,"id":14},{"sys":7077},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7079},{"url":355,"details":7080,"fileName":361,"contentType":362},{"size":357,"image":7081},{"width":359,"height":360},{"sys":7083,"fields":7086},{"id":7084,"createdAt":7085},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":7087,"slug":7088,"articleIntro":7087,"category":7089},"4686 - Charges à payer","compte-4686-charges-a-payer",[7090],{"metadata":7091,"sys":7094,"fields":7101},{"tags":7092,"concepts":7093},[],[],{"space":7095,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7097,"publishedVersion":311,"revision":63,"contentType":7099,"locale":29},{"sys":7096},{"type":12,"linkType":13,"id":14},{"sys":7098},{"id":21,"type":12,"linkType":22},{"sys":7100},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7102,"metaTitle":321,"metaDescription":322,"mainTitle":7103,"subtitle":340,"heroImage":7118,"ctaButton":363,"ctaLink":364},[320],{"data":7104,"content":7105,"nodeType":75},{},[7106,7112],{"data":7107,"content":7108,"nodeType":333},{},[7109],{"data":7110,"marks":7111,"value":332,"nodeType":83},{},[],{"data":7113,"content":7114,"nodeType":88},{},[7115],{"data":7116,"marks":7117,"value":293,"nodeType":83},{},[],{"metadata":7119,"sys":7122,"fields":7127},{"tags":7120,"concepts":7121},[],[],{"space":7123,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7125,"publishedVersion":63,"revision":45,"locale":29},{"sys":7124},{"type":12,"linkType":13,"id":14},{"sys":7126},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7128},{"url":355,"details":7129,"fileName":361,"contentType":362},{"size":357,"image":7130},{"width":359,"height":360},{"sys":7132,"fields":7135},{"id":7133,"createdAt":7134},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":7136,"slug":7137,"articleIntro":-1,"category":7138},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[7139],{"metadata":7140,"sys":7143,"fields":7150},{"tags":7141,"concepts":7142},[],[],{"space":7144,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7146,"publishedVersion":311,"revision":63,"contentType":7148,"locale":29},{"sys":7145},{"type":12,"linkType":13,"id":14},{"sys":7147},{"id":21,"type":12,"linkType":22},{"sys":7149},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7151,"metaTitle":321,"metaDescription":322,"mainTitle":7152,"subtitle":340,"heroImage":7167,"ctaButton":363,"ctaLink":364},[320],{"data":7153,"content":7154,"nodeType":75},{},[7155,7161],{"data":7156,"content":7157,"nodeType":333},{},[7158],{"data":7159,"marks":7160,"value":332,"nodeType":83},{},[],{"data":7162,"content":7163,"nodeType":88},{},[7164],{"data":7165,"marks":7166,"value":293,"nodeType":83},{},[],{"metadata":7168,"sys":7171,"fields":7176},{"tags":7169,"concepts":7170},[],[],{"space":7172,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7174,"publishedVersion":63,"revision":45,"locale":29},{"sys":7173},{"type":12,"linkType":13,"id":14},{"sys":7175},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7177},{"url":355,"details":7178,"fileName":361,"contentType":362},{"size":357,"image":7179},{"width":359,"height":360},{"sys":7181,"fields":7184},{"id":7182,"createdAt":7183},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":7185,"slug":7186,"articleIntro":7185,"category":7187},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[7188],{"metadata":7189,"sys":7192,"fields":7199},{"tags":7190,"concepts":7191},[],[],{"space":7193,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7195,"publishedVersion":311,"revision":63,"contentType":7197,"locale":29},{"sys":7194},{"type":12,"linkType":13,"id":14},{"sys":7196},{"id":21,"type":12,"linkType":22},{"sys":7198},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7200,"metaTitle":321,"metaDescription":322,"mainTitle":7201,"subtitle":340,"heroImage":7216,"ctaButton":363,"ctaLink":364},[320],{"data":7202,"content":7203,"nodeType":75},{},[7204,7210],{"data":7205,"content":7206,"nodeType":333},{},[7207],{"data":7208,"marks":7209,"value":332,"nodeType":83},{},[],{"data":7211,"content":7212,"nodeType":88},{},[7213],{"data":7214,"marks":7215,"value":293,"nodeType":83},{},[],{"metadata":7217,"sys":7220,"fields":7225},{"tags":7218,"concepts":7219},[],[],{"space":7221,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7223,"publishedVersion":63,"revision":45,"locale":29},{"sys":7222},{"type":12,"linkType":13,"id":14},{"sys":7224},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7226},{"url":355,"details":7227,"fileName":361,"contentType":362},{"size":357,"image":7228},{"width":359,"height":360},{"sys":7230,"fields":7233},{"id":7231,"createdAt":7232},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":7234,"slug":7235,"articleIntro":-1,"category":7236},"Compte 6257 - Réceptions","compte-6257-receptions",[7237],{"metadata":7238,"sys":7241,"fields":7248},{"tags":7239,"concepts":7240},[],[],{"space":7242,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7244,"publishedVersion":311,"revision":63,"contentType":7246,"locale":29},{"sys":7243},{"type":12,"linkType":13,"id":14},{"sys":7245},{"id":21,"type":12,"linkType":22},{"sys":7247},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7249,"metaTitle":321,"metaDescription":322,"mainTitle":7250,"subtitle":340,"heroImage":7265,"ctaButton":363,"ctaLink":364},[320],{"data":7251,"content":7252,"nodeType":75},{},[7253,7259],{"data":7254,"content":7255,"nodeType":333},{},[7256],{"data":7257,"marks":7258,"value":332,"nodeType":83},{},[],{"data":7260,"content":7261,"nodeType":88},{},[7262],{"data":7263,"marks":7264,"value":293,"nodeType":83},{},[],{"metadata":7266,"sys":7269,"fields":7274},{"tags":7267,"concepts":7268},[],[],{"space":7270,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7272,"publishedVersion":63,"revision":45,"locale":29},{"sys":7271},{"type":12,"linkType":13,"id":14},{"sys":7273},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7275},{"url":355,"details":7276,"fileName":361,"contentType":362},{"size":357,"image":7277},{"width":359,"height":360},{"sys":7279,"fields":7282},{"id":7280,"createdAt":7281},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":7283,"slug":7284,"articleIntro":7283,"category":7285},"Compte 106 - Réserves","compte-106-reserves",[7286],{"metadata":7287,"sys":7290,"fields":7297},{"tags":7288,"concepts":7289},[],[],{"space":7291,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7293,"publishedVersion":311,"revision":63,"contentType":7295,"locale":29},{"sys":7292},{"type":12,"linkType":13,"id":14},{"sys":7294},{"id":21,"type":12,"linkType":22},{"sys":7296},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7298,"metaTitle":321,"metaDescription":322,"mainTitle":7299,"subtitle":340,"heroImage":7314,"ctaButton":363,"ctaLink":364},[320],{"data":7300,"content":7301,"nodeType":75},{},[7302,7308],{"data":7303,"content":7304,"nodeType":333},{},[7305],{"data":7306,"marks":7307,"value":332,"nodeType":83},{},[],{"data":7309,"content":7310,"nodeType":88},{},[7311],{"data":7312,"marks":7313,"value":293,"nodeType":83},{},[],{"metadata":7315,"sys":7318,"fields":7323},{"tags":7316,"concepts":7317},[],[],{"space":7319,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7321,"publishedVersion":63,"revision":45,"locale":29},{"sys":7320},{"type":12,"linkType":13,"id":14},{"sys":7322},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7324},{"url":355,"details":7325,"fileName":361,"contentType":362},{"size":357,"image":7326},{"width":359,"height":360},{"sys":7328,"fields":7331},{"id":7329,"createdAt":7330},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":7332,"slug":7333,"articleIntro":7332,"category":7334},"698 - Intégration fiscale","compte-698-integration-fiscale",[7335],{"metadata":7336,"sys":7339,"fields":7346},{"tags":7337,"concepts":7338},[],[],{"space":7340,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7342,"publishedVersion":311,"revision":63,"contentType":7344,"locale":29},{"sys":7341},{"type":12,"linkType":13,"id":14},{"sys":7343},{"id":21,"type":12,"linkType":22},{"sys":7345},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7347,"metaTitle":321,"metaDescription":322,"mainTitle":7348,"subtitle":340,"heroImage":7363,"ctaButton":363,"ctaLink":364},[320],{"data":7349,"content":7350,"nodeType":75},{},[7351,7357],{"data":7352,"content":7353,"nodeType":333},{},[7354],{"data":7355,"marks":7356,"value":332,"nodeType":83},{},[],{"data":7358,"content":7359,"nodeType":88},{},[7360],{"data":7361,"marks":7362,"value":293,"nodeType":83},{},[],{"metadata":7364,"sys":7367,"fields":7372},{"tags":7365,"concepts":7366},[],[],{"space":7368,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7370,"publishedVersion":63,"revision":45,"locale":29},{"sys":7369},{"type":12,"linkType":13,"id":14},{"sys":7371},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7373},{"url":355,"details":7374,"fileName":361,"contentType":362},{"size":357,"image":7375},{"width":359,"height":360},{"sys":7377,"fields":7380},{"id":7378,"createdAt":7379},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":7381,"slug":7382,"articleIntro":-1,"category":7383},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[7384],{"metadata":7385,"sys":7388,"fields":7395},{"tags":7386,"concepts":7387},[],[],{"space":7389,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7391,"publishedVersion":311,"revision":63,"contentType":7393,"locale":29},{"sys":7390},{"type":12,"linkType":13,"id":14},{"sys":7392},{"id":21,"type":12,"linkType":22},{"sys":7394},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7396,"metaTitle":321,"metaDescription":322,"mainTitle":7397,"subtitle":340,"heroImage":7412,"ctaButton":363,"ctaLink":364},[320],{"data":7398,"content":7399,"nodeType":75},{},[7400,7406],{"data":7401,"content":7402,"nodeType":333},{},[7403],{"data":7404,"marks":7405,"value":332,"nodeType":83},{},[],{"data":7407,"content":7408,"nodeType":88},{},[7409],{"data":7410,"marks":7411,"value":293,"nodeType":83},{},[],{"metadata":7413,"sys":7416,"fields":7421},{"tags":7414,"concepts":7415},[],[],{"space":7417,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7419,"publishedVersion":63,"revision":45,"locale":29},{"sys":7418},{"type":12,"linkType":13,"id":14},{"sys":7420},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7422},{"url":355,"details":7423,"fileName":361,"contentType":362},{"size":357,"image":7424},{"width":359,"height":360},{"sys":7426,"fields":7429},{"id":7427,"createdAt":7428},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":7430,"slug":7431,"articleIntro":7430,"category":7432},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[7433],{"metadata":7434,"sys":7437,"fields":7444},{"tags":7435,"concepts":7436},[],[],{"space":7438,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7440,"publishedVersion":311,"revision":63,"contentType":7442,"locale":29},{"sys":7439},{"type":12,"linkType":13,"id":14},{"sys":7441},{"id":21,"type":12,"linkType":22},{"sys":7443},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7445,"metaTitle":321,"metaDescription":322,"mainTitle":7446,"subtitle":340,"heroImage":7461,"ctaButton":363,"ctaLink":364},[320],{"data":7447,"content":7448,"nodeType":75},{},[7449,7455],{"data":7450,"content":7451,"nodeType":333},{},[7452],{"data":7453,"marks":7454,"value":332,"nodeType":83},{},[],{"data":7456,"content":7457,"nodeType":88},{},[7458],{"data":7459,"marks":7460,"value":293,"nodeType":83},{},[],{"metadata":7462,"sys":7465,"fields":7470},{"tags":7463,"concepts":7464},[],[],{"space":7466,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7468,"publishedVersion":63,"revision":45,"locale":29},{"sys":7467},{"type":12,"linkType":13,"id":14},{"sys":7469},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7471},{"url":355,"details":7472,"fileName":361,"contentType":362},{"size":357,"image":7473},{"width":359,"height":360},{"sys":7475,"fields":7478},{"id":7476,"createdAt":7477},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":7479,"slug":7480,"articleIntro":7479,"category":7481},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[7482],{"metadata":7483,"sys":7486,"fields":7493},{"tags":7484,"concepts":7485},[],[],{"space":7487,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7489,"publishedVersion":311,"revision":63,"contentType":7491,"locale":29},{"sys":7488},{"type":12,"linkType":13,"id":14},{"sys":7490},{"id":21,"type":12,"linkType":22},{"sys":7492},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7494,"metaTitle":321,"metaDescription":322,"mainTitle":7495,"subtitle":340,"heroImage":7510,"ctaButton":363,"ctaLink":364},[320],{"data":7496,"content":7497,"nodeType":75},{},[7498,7504],{"data":7499,"content":7500,"nodeType":333},{},[7501],{"data":7502,"marks":7503,"value":332,"nodeType":83},{},[],{"data":7505,"content":7506,"nodeType":88},{},[7507],{"data":7508,"marks":7509,"value":293,"nodeType":83},{},[],{"metadata":7511,"sys":7514,"fields":7519},{"tags":7512,"concepts":7513},[],[],{"space":7515,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7517,"publishedVersion":63,"revision":45,"locale":29},{"sys":7516},{"type":12,"linkType":13,"id":14},{"sys":7518},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7520},{"url":355,"details":7521,"fileName":361,"contentType":362},{"size":357,"image":7522},{"width":359,"height":360},{"sys":7524,"fields":7527},{"id":7525,"createdAt":7526},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":7528,"slug":7529,"articleIntro":7528,"category":7530},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[7531],{"metadata":7532,"sys":7535,"fields":7542},{"tags":7533,"concepts":7534},[],[],{"space":7536,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7538,"publishedVersion":311,"revision":63,"contentType":7540,"locale":29},{"sys":7537},{"type":12,"linkType":13,"id":14},{"sys":7539},{"id":21,"type":12,"linkType":22},{"sys":7541},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7543,"metaTitle":321,"metaDescription":322,"mainTitle":7544,"subtitle":340,"heroImage":7559,"ctaButton":363,"ctaLink":364},[320],{"data":7545,"content":7546,"nodeType":75},{},[7547,7553],{"data":7548,"content":7549,"nodeType":333},{},[7550],{"data":7551,"marks":7552,"value":332,"nodeType":83},{},[],{"data":7554,"content":7555,"nodeType":88},{},[7556],{"data":7557,"marks":7558,"value":293,"nodeType":83},{},[],{"metadata":7560,"sys":7563,"fields":7568},{"tags":7561,"concepts":7562},[],[],{"space":7564,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7566,"publishedVersion":63,"revision":45,"locale":29},{"sys":7565},{"type":12,"linkType":13,"id":14},{"sys":7567},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7569},{"url":355,"details":7570,"fileName":361,"contentType":362},{"size":357,"image":7571},{"width":359,"height":360},{"sys":7573,"fields":7576},{"id":7574,"createdAt":7575},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":7577,"slug":7578,"articleIntro":7577,"category":7579},"355 - Produits finis","compte-355-produits-finis",[7580],{"metadata":7581,"sys":7584,"fields":7591},{"tags":7582,"concepts":7583},[],[],{"space":7585,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7587,"publishedVersion":311,"revision":63,"contentType":7589,"locale":29},{"sys":7586},{"type":12,"linkType":13,"id":14},{"sys":7588},{"id":21,"type":12,"linkType":22},{"sys":7590},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7592,"metaTitle":321,"metaDescription":322,"mainTitle":7593,"subtitle":340,"heroImage":7608,"ctaButton":363,"ctaLink":364},[320],{"data":7594,"content":7595,"nodeType":75},{},[7596,7602],{"data":7597,"content":7598,"nodeType":333},{},[7599],{"data":7600,"marks":7601,"value":332,"nodeType":83},{},[],{"data":7603,"content":7604,"nodeType":88},{},[7605],{"data":7606,"marks":7607,"value":293,"nodeType":83},{},[],{"metadata":7609,"sys":7612,"fields":7617},{"tags":7610,"concepts":7611},[],[],{"space":7613,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7615,"publishedVersion":63,"revision":45,"locale":29},{"sys":7614},{"type":12,"linkType":13,"id":14},{"sys":7616},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7618},{"url":355,"details":7619,"fileName":361,"contentType":362},{"size":357,"image":7620},{"width":359,"height":360},{"sys":7622,"fields":7625},{"id":7623,"createdAt":7624},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":7626,"slug":7627,"articleIntro":7626,"category":7628},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[7629],{"metadata":7630,"sys":7633,"fields":7640},{"tags":7631,"concepts":7632},[],[],{"space":7634,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7636,"publishedVersion":311,"revision":63,"contentType":7638,"locale":29},{"sys":7635},{"type":12,"linkType":13,"id":14},{"sys":7637},{"id":21,"type":12,"linkType":22},{"sys":7639},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7641,"metaTitle":321,"metaDescription":322,"mainTitle":7642,"subtitle":340,"heroImage":7657,"ctaButton":363,"ctaLink":364},[320],{"data":7643,"content":7644,"nodeType":75},{},[7645,7651],{"data":7646,"content":7647,"nodeType":333},{},[7648],{"data":7649,"marks":7650,"value":332,"nodeType":83},{},[],{"data":7652,"content":7653,"nodeType":88},{},[7654],{"data":7655,"marks":7656,"value":293,"nodeType":83},{},[],{"metadata":7658,"sys":7661,"fields":7666},{"tags":7659,"concepts":7660},[],[],{"space":7662,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7664,"publishedVersion":63,"revision":45,"locale":29},{"sys":7663},{"type":12,"linkType":13,"id":14},{"sys":7665},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7667},{"url":355,"details":7668,"fileName":361,"contentType":362},{"size":357,"image":7669},{"width":359,"height":360},{"sys":7671,"fields":7674},{"id":7672,"createdAt":7673},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":7675,"slug":7676,"articleIntro":7675,"category":7677},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[7678],{"metadata":7679,"sys":7682,"fields":7689},{"tags":7680,"concepts":7681},[],[],{"space":7683,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7685,"publishedVersion":311,"revision":63,"contentType":7687,"locale":29},{"sys":7684},{"type":12,"linkType":13,"id":14},{"sys":7686},{"id":21,"type":12,"linkType":22},{"sys":7688},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7690,"metaTitle":321,"metaDescription":322,"mainTitle":7691,"subtitle":340,"heroImage":7706,"ctaButton":363,"ctaLink":364},[320],{"data":7692,"content":7693,"nodeType":75},{},[7694,7700],{"data":7695,"content":7696,"nodeType":333},{},[7697],{"data":7698,"marks":7699,"value":332,"nodeType":83},{},[],{"data":7701,"content":7702,"nodeType":88},{},[7703],{"data":7704,"marks":7705,"value":293,"nodeType":83},{},[],{"metadata":7707,"sys":7710,"fields":7715},{"tags":7708,"concepts":7709},[],[],{"space":7711,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7713,"publishedVersion":63,"revision":45,"locale":29},{"sys":7712},{"type":12,"linkType":13,"id":14},{"sys":7714},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7716},{"url":355,"details":7717,"fileName":361,"contentType":362},{"size":357,"image":7718},{"width":359,"height":360},{"sys":7720,"fields":7723},{"id":7721,"createdAt":7722},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":7724,"slug":7725,"articleIntro":7724,"category":7726},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[7727],{"metadata":7728,"sys":7731,"fields":7738},{"tags":7729,"concepts":7730},[],[],{"space":7732,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7734,"publishedVersion":311,"revision":63,"contentType":7736,"locale":29},{"sys":7733},{"type":12,"linkType":13,"id":14},{"sys":7735},{"id":21,"type":12,"linkType":22},{"sys":7737},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7739,"metaTitle":321,"metaDescription":322,"mainTitle":7740,"subtitle":340,"heroImage":7755,"ctaButton":363,"ctaLink":364},[320],{"data":7741,"content":7742,"nodeType":75},{},[7743,7749],{"data":7744,"content":7745,"nodeType":333},{},[7746],{"data":7747,"marks":7748,"value":332,"nodeType":83},{},[],{"data":7750,"content":7751,"nodeType":88},{},[7752],{"data":7753,"marks":7754,"value":293,"nodeType":83},{},[],{"metadata":7756,"sys":7759,"fields":7764},{"tags":7757,"concepts":7758},[],[],{"space":7760,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7762,"publishedVersion":63,"revision":45,"locale":29},{"sys":7761},{"type":12,"linkType":13,"id":14},{"sys":7763},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7765},{"url":355,"details":7766,"fileName":361,"contentType":362},{"size":357,"image":7767},{"width":359,"height":360},{"sys":7769,"fields":7772},{"id":7770,"createdAt":7771},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":7773,"slug":7774,"articleIntro":7773,"category":7775},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[7776],{"metadata":7777,"sys":7780,"fields":7787},{"tags":7778,"concepts":7779},[],[],{"space":7781,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7783,"publishedVersion":311,"revision":63,"contentType":7785,"locale":29},{"sys":7782},{"type":12,"linkType":13,"id":14},{"sys":7784},{"id":21,"type":12,"linkType":22},{"sys":7786},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7788,"metaTitle":321,"metaDescription":322,"mainTitle":7789,"subtitle":340,"heroImage":7804,"ctaButton":363,"ctaLink":364},[320],{"data":7790,"content":7791,"nodeType":75},{},[7792,7798],{"data":7793,"content":7794,"nodeType":333},{},[7795],{"data":7796,"marks":7797,"value":332,"nodeType":83},{},[],{"data":7799,"content":7800,"nodeType":88},{},[7801],{"data":7802,"marks":7803,"value":293,"nodeType":83},{},[],{"metadata":7805,"sys":7808,"fields":7813},{"tags":7806,"concepts":7807},[],[],{"space":7809,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7811,"publishedVersion":63,"revision":45,"locale":29},{"sys":7810},{"type":12,"linkType":13,"id":14},{"sys":7812},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7814},{"url":355,"details":7815,"fileName":361,"contentType":362},{"size":357,"image":7816},{"width":359,"height":360},{"sys":7818,"fields":7821},{"id":7819,"createdAt":7820},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":7822,"slug":7823,"articleIntro":-1,"category":7824},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[7825],{"metadata":7826,"sys":7829,"fields":7836},{"tags":7827,"concepts":7828},[],[],{"space":7830,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7832,"publishedVersion":311,"revision":63,"contentType":7834,"locale":29},{"sys":7831},{"type":12,"linkType":13,"id":14},{"sys":7833},{"id":21,"type":12,"linkType":22},{"sys":7835},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7837,"metaTitle":321,"metaDescription":322,"mainTitle":7838,"subtitle":340,"heroImage":7853,"ctaButton":363,"ctaLink":364},[320],{"data":7839,"content":7840,"nodeType":75},{},[7841,7847],{"data":7842,"content":7843,"nodeType":333},{},[7844],{"data":7845,"marks":7846,"value":332,"nodeType":83},{},[],{"data":7848,"content":7849,"nodeType":88},{},[7850],{"data":7851,"marks":7852,"value":293,"nodeType":83},{},[],{"metadata":7854,"sys":7857,"fields":7862},{"tags":7855,"concepts":7856},[],[],{"space":7858,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7860,"publishedVersion":63,"revision":45,"locale":29},{"sys":7859},{"type":12,"linkType":13,"id":14},{"sys":7861},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7863},{"url":355,"details":7864,"fileName":361,"contentType":362},{"size":357,"image":7865},{"width":359,"height":360},{"sys":7867,"fields":7870},{"id":7868,"createdAt":7869},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":7871,"slug":7872,"articleIntro":7871,"category":7873},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[7874],{"metadata":7875,"sys":7878,"fields":7885},{"tags":7876,"concepts":7877},[],[],{"space":7879,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7881,"publishedVersion":311,"revision":63,"contentType":7883,"locale":29},{"sys":7880},{"type":12,"linkType":13,"id":14},{"sys":7882},{"id":21,"type":12,"linkType":22},{"sys":7884},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7886,"metaTitle":321,"metaDescription":322,"mainTitle":7887,"subtitle":340,"heroImage":7902,"ctaButton":363,"ctaLink":364},[320],{"data":7888,"content":7889,"nodeType":75},{},[7890,7896],{"data":7891,"content":7892,"nodeType":333},{},[7893],{"data":7894,"marks":7895,"value":332,"nodeType":83},{},[],{"data":7897,"content":7898,"nodeType":88},{},[7899],{"data":7900,"marks":7901,"value":293,"nodeType":83},{},[],{"metadata":7903,"sys":7906,"fields":7911},{"tags":7904,"concepts":7905},[],[],{"space":7907,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7909,"publishedVersion":63,"revision":45,"locale":29},{"sys":7908},{"type":12,"linkType":13,"id":14},{"sys":7910},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7912},{"url":355,"details":7913,"fileName":361,"contentType":362},{"size":357,"image":7914},{"width":359,"height":360},{"sys":7916,"fields":7919},{"id":7917,"createdAt":7918},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":7920,"slug":7921,"articleIntro":7920,"category":7922},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[7923],{"metadata":7924,"sys":7927,"fields":7934},{"tags":7925,"concepts":7926},[],[],{"space":7928,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7930,"publishedVersion":311,"revision":63,"contentType":7932,"locale":29},{"sys":7929},{"type":12,"linkType":13,"id":14},{"sys":7931},{"id":21,"type":12,"linkType":22},{"sys":7933},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7935,"metaTitle":321,"metaDescription":322,"mainTitle":7936,"subtitle":340,"heroImage":7951,"ctaButton":363,"ctaLink":364},[320],{"data":7937,"content":7938,"nodeType":75},{},[7939,7945],{"data":7940,"content":7941,"nodeType":333},{},[7942],{"data":7943,"marks":7944,"value":332,"nodeType":83},{},[],{"data":7946,"content":7947,"nodeType":88},{},[7948],{"data":7949,"marks":7950,"value":293,"nodeType":83},{},[],{"metadata":7952,"sys":7955,"fields":7960},{"tags":7953,"concepts":7954},[],[],{"space":7956,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":7958,"publishedVersion":63,"revision":45,"locale":29},{"sys":7957},{"type":12,"linkType":13,"id":14},{"sys":7959},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":7961},{"url":355,"details":7962,"fileName":361,"contentType":362},{"size":357,"image":7963},{"width":359,"height":360},{"sys":7965,"fields":7968},{"id":7966,"createdAt":7967},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":7969,"slug":7970,"articleIntro":7969,"category":7971},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[7972],{"metadata":7973,"sys":7976,"fields":7983},{"tags":7974,"concepts":7975},[],[],{"space":7977,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":7979,"publishedVersion":311,"revision":63,"contentType":7981,"locale":29},{"sys":7978},{"type":12,"linkType":13,"id":14},{"sys":7980},{"id":21,"type":12,"linkType":22},{"sys":7982},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":7984,"metaTitle":321,"metaDescription":322,"mainTitle":7985,"subtitle":340,"heroImage":8000,"ctaButton":363,"ctaLink":364},[320],{"data":7986,"content":7987,"nodeType":75},{},[7988,7994],{"data":7989,"content":7990,"nodeType":333},{},[7991],{"data":7992,"marks":7993,"value":332,"nodeType":83},{},[],{"data":7995,"content":7996,"nodeType":88},{},[7997],{"data":7998,"marks":7999,"value":293,"nodeType":83},{},[],{"metadata":8001,"sys":8004,"fields":8009},{"tags":8002,"concepts":8003},[],[],{"space":8005,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8007,"publishedVersion":63,"revision":45,"locale":29},{"sys":8006},{"type":12,"linkType":13,"id":14},{"sys":8008},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8010},{"url":355,"details":8011,"fileName":361,"contentType":362},{"size":357,"image":8012},{"width":359,"height":360},{"sys":8014,"fields":8017},{"id":8015,"createdAt":8016},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":8018,"slug":8019,"articleIntro":8018,"category":8020},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[8021],{"metadata":8022,"sys":8025,"fields":8032},{"tags":8023,"concepts":8024},[],[],{"space":8026,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8028,"publishedVersion":311,"revision":63,"contentType":8030,"locale":29},{"sys":8027},{"type":12,"linkType":13,"id":14},{"sys":8029},{"id":21,"type":12,"linkType":22},{"sys":8031},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8033,"metaTitle":321,"metaDescription":322,"mainTitle":8034,"subtitle":340,"heroImage":8049,"ctaButton":363,"ctaLink":364},[320],{"data":8035,"content":8036,"nodeType":75},{},[8037,8043],{"data":8038,"content":8039,"nodeType":333},{},[8040],{"data":8041,"marks":8042,"value":332,"nodeType":83},{},[],{"data":8044,"content":8045,"nodeType":88},{},[8046],{"data":8047,"marks":8048,"value":293,"nodeType":83},{},[],{"metadata":8050,"sys":8053,"fields":8058},{"tags":8051,"concepts":8052},[],[],{"space":8054,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8056,"publishedVersion":63,"revision":45,"locale":29},{"sys":8055},{"type":12,"linkType":13,"id":14},{"sys":8057},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8059},{"url":355,"details":8060,"fileName":361,"contentType":362},{"size":357,"image":8061},{"width":359,"height":360},{"sys":8063,"fields":8066},{"id":8064,"createdAt":8065},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":8067,"slug":8068,"articleIntro":-1,"category":8069},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[8070],{"metadata":8071,"sys":8074,"fields":8081},{"tags":8072,"concepts":8073},[],[],{"space":8075,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8077,"publishedVersion":311,"revision":63,"contentType":8079,"locale":29},{"sys":8076},{"type":12,"linkType":13,"id":14},{"sys":8078},{"id":21,"type":12,"linkType":22},{"sys":8080},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8082,"metaTitle":321,"metaDescription":322,"mainTitle":8083,"subtitle":340,"heroImage":8098,"ctaButton":363,"ctaLink":364},[320],{"data":8084,"content":8085,"nodeType":75},{},[8086,8092],{"data":8087,"content":8088,"nodeType":333},{},[8089],{"data":8090,"marks":8091,"value":332,"nodeType":83},{},[],{"data":8093,"content":8094,"nodeType":88},{},[8095],{"data":8096,"marks":8097,"value":293,"nodeType":83},{},[],{"metadata":8099,"sys":8102,"fields":8107},{"tags":8100,"concepts":8101},[],[],{"space":8103,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8105,"publishedVersion":63,"revision":45,"locale":29},{"sys":8104},{"type":12,"linkType":13,"id":14},{"sys":8106},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8108},{"url":355,"details":8109,"fileName":361,"contentType":362},{"size":357,"image":8110},{"width":359,"height":360},{"sys":8112,"fields":8115},{"id":8113,"createdAt":8114},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":8116,"slug":8117,"articleIntro":-1,"category":8118},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[8119],{"metadata":8120,"sys":8123,"fields":8130},{"tags":8121,"concepts":8122},[],[],{"space":8124,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8126,"publishedVersion":311,"revision":63,"contentType":8128,"locale":29},{"sys":8125},{"type":12,"linkType":13,"id":14},{"sys":8127},{"id":21,"type":12,"linkType":22},{"sys":8129},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8131,"metaTitle":321,"metaDescription":322,"mainTitle":8132,"subtitle":340,"heroImage":8147,"ctaButton":363,"ctaLink":364},[320],{"data":8133,"content":8134,"nodeType":75},{},[8135,8141],{"data":8136,"content":8137,"nodeType":333},{},[8138],{"data":8139,"marks":8140,"value":332,"nodeType":83},{},[],{"data":8142,"content":8143,"nodeType":88},{},[8144],{"data":8145,"marks":8146,"value":293,"nodeType":83},{},[],{"metadata":8148,"sys":8151,"fields":8156},{"tags":8149,"concepts":8150},[],[],{"space":8152,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8154,"publishedVersion":63,"revision":45,"locale":29},{"sys":8153},{"type":12,"linkType":13,"id":14},{"sys":8155},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8157},{"url":355,"details":8158,"fileName":361,"contentType":362},{"size":357,"image":8159},{"width":359,"height":360},{"sys":8161,"fields":8164},{"id":8162,"createdAt":8163},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":8165,"slug":8166,"articleIntro":8167,"category":8168},"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.",[8169],{"metadata":8170,"sys":8173,"fields":8180},{"tags":8171,"concepts":8172},[],[],{"space":8174,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8176,"publishedVersion":311,"revision":63,"contentType":8178,"locale":29},{"sys":8175},{"type":12,"linkType":13,"id":14},{"sys":8177},{"id":21,"type":12,"linkType":22},{"sys":8179},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8181,"metaTitle":321,"metaDescription":322,"mainTitle":8182,"subtitle":340,"heroImage":8197,"ctaButton":363,"ctaLink":364},[320],{"data":8183,"content":8184,"nodeType":75},{},[8185,8191],{"data":8186,"content":8187,"nodeType":333},{},[8188],{"data":8189,"marks":8190,"value":332,"nodeType":83},{},[],{"data":8192,"content":8193,"nodeType":88},{},[8194],{"data":8195,"marks":8196,"value":293,"nodeType":83},{},[],{"metadata":8198,"sys":8201,"fields":8206},{"tags":8199,"concepts":8200},[],[],{"space":8202,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8204,"publishedVersion":63,"revision":45,"locale":29},{"sys":8203},{"type":12,"linkType":13,"id":14},{"sys":8205},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8207},{"url":355,"details":8208,"fileName":361,"contentType":362},{"size":357,"image":8209},{"width":359,"height":360},{"sys":8211,"fields":8214},{"id":8212,"createdAt":8213},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":8215,"slug":8216,"articleIntro":8215,"category":8217},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[8218],{"metadata":8219,"sys":8222,"fields":8229},{"tags":8220,"concepts":8221},[],[],{"space":8223,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8225,"publishedVersion":311,"revision":63,"contentType":8227,"locale":29},{"sys":8224},{"type":12,"linkType":13,"id":14},{"sys":8226},{"id":21,"type":12,"linkType":22},{"sys":8228},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8230,"metaTitle":321,"metaDescription":322,"mainTitle":8231,"subtitle":340,"heroImage":8246,"ctaButton":363,"ctaLink":364},[320],{"data":8232,"content":8233,"nodeType":75},{},[8234,8240],{"data":8235,"content":8236,"nodeType":333},{},[8237],{"data":8238,"marks":8239,"value":332,"nodeType":83},{},[],{"data":8241,"content":8242,"nodeType":88},{},[8243],{"data":8244,"marks":8245,"value":293,"nodeType":83},{},[],{"metadata":8247,"sys":8250,"fields":8255},{"tags":8248,"concepts":8249},[],[],{"space":8251,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8253,"publishedVersion":63,"revision":45,"locale":29},{"sys":8252},{"type":12,"linkType":13,"id":14},{"sys":8254},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8256},{"url":355,"details":8257,"fileName":361,"contentType":362},{"size":357,"image":8258},{"width":359,"height":360},{"sys":8260,"fields":8263},{"id":8261,"createdAt":8262},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":8264,"slug":8265,"articleIntro":8264,"category":8266},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[8267],{"metadata":8268,"sys":8271,"fields":8278},{"tags":8269,"concepts":8270},[],[],{"space":8272,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8274,"publishedVersion":311,"revision":63,"contentType":8276,"locale":29},{"sys":8273},{"type":12,"linkType":13,"id":14},{"sys":8275},{"id":21,"type":12,"linkType":22},{"sys":8277},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8279,"metaTitle":321,"metaDescription":322,"mainTitle":8280,"subtitle":340,"heroImage":8295,"ctaButton":363,"ctaLink":364},[320],{"data":8281,"content":8282,"nodeType":75},{},[8283,8289],{"data":8284,"content":8285,"nodeType":333},{},[8286],{"data":8287,"marks":8288,"value":332,"nodeType":83},{},[],{"data":8290,"content":8291,"nodeType":88},{},[8292],{"data":8293,"marks":8294,"value":293,"nodeType":83},{},[],{"metadata":8296,"sys":8299,"fields":8304},{"tags":8297,"concepts":8298},[],[],{"space":8300,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8302,"publishedVersion":63,"revision":45,"locale":29},{"sys":8301},{"type":12,"linkType":13,"id":14},{"sys":8303},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8305},{"url":355,"details":8306,"fileName":361,"contentType":362},{"size":357,"image":8307},{"width":359,"height":360},{"sys":8309,"fields":8312},{"id":8310,"createdAt":8311},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":8313,"slug":8314,"articleIntro":8313,"category":8315},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[8316],{"metadata":8317,"sys":8320,"fields":8327},{"tags":8318,"concepts":8319},[],[],{"space":8321,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8323,"publishedVersion":311,"revision":63,"contentType":8325,"locale":29},{"sys":8322},{"type":12,"linkType":13,"id":14},{"sys":8324},{"id":21,"type":12,"linkType":22},{"sys":8326},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8328,"metaTitle":321,"metaDescription":322,"mainTitle":8329,"subtitle":340,"heroImage":8344,"ctaButton":363,"ctaLink":364},[320],{"data":8330,"content":8331,"nodeType":75},{},[8332,8338],{"data":8333,"content":8334,"nodeType":333},{},[8335],{"data":8336,"marks":8337,"value":332,"nodeType":83},{},[],{"data":8339,"content":8340,"nodeType":88},{},[8341],{"data":8342,"marks":8343,"value":293,"nodeType":83},{},[],{"metadata":8345,"sys":8348,"fields":8353},{"tags":8346,"concepts":8347},[],[],{"space":8349,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8351,"publishedVersion":63,"revision":45,"locale":29},{"sys":8350},{"type":12,"linkType":13,"id":14},{"sys":8352},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8354},{"url":355,"details":8355,"fileName":361,"contentType":362},{"size":357,"image":8356},{"width":359,"height":360},{"sys":8358,"fields":8361},{"id":8359,"createdAt":8360},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":8362,"slug":8363,"articleIntro":8364,"category":8365},"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.",[8366],{"metadata":8367,"sys":8370,"fields":8377},{"tags":8368,"concepts":8369},[],[],{"space":8371,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8373,"publishedVersion":311,"revision":63,"contentType":8375,"locale":29},{"sys":8372},{"type":12,"linkType":13,"id":14},{"sys":8374},{"id":21,"type":12,"linkType":22},{"sys":8376},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8378,"metaTitle":321,"metaDescription":322,"mainTitle":8379,"subtitle":340,"heroImage":8394,"ctaButton":363,"ctaLink":364},[320],{"data":8380,"content":8381,"nodeType":75},{},[8382,8388],{"data":8383,"content":8384,"nodeType":333},{},[8385],{"data":8386,"marks":8387,"value":332,"nodeType":83},{},[],{"data":8389,"content":8390,"nodeType":88},{},[8391],{"data":8392,"marks":8393,"value":293,"nodeType":83},{},[],{"metadata":8395,"sys":8398,"fields":8403},{"tags":8396,"concepts":8397},[],[],{"space":8399,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8401,"publishedVersion":63,"revision":45,"locale":29},{"sys":8400},{"type":12,"linkType":13,"id":14},{"sys":8402},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8404},{"url":355,"details":8405,"fileName":361,"contentType":362},{"size":357,"image":8406},{"width":359,"height":360},{"sys":8408,"fields":8411},{"id":8409,"createdAt":8410},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":8412,"slug":8413,"articleIntro":8412,"category":8414},"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",[8415],{"metadata":8416,"sys":8419,"fields":8426},{"tags":8417,"concepts":8418},[],[],{"space":8420,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8422,"publishedVersion":311,"revision":63,"contentType":8424,"locale":29},{"sys":8421},{"type":12,"linkType":13,"id":14},{"sys":8423},{"id":21,"type":12,"linkType":22},{"sys":8425},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8427,"metaTitle":321,"metaDescription":322,"mainTitle":8428,"subtitle":340,"heroImage":8443,"ctaButton":363,"ctaLink":364},[320],{"data":8429,"content":8430,"nodeType":75},{},[8431,8437],{"data":8432,"content":8433,"nodeType":333},{},[8434],{"data":8435,"marks":8436,"value":332,"nodeType":83},{},[],{"data":8438,"content":8439,"nodeType":88},{},[8440],{"data":8441,"marks":8442,"value":293,"nodeType":83},{},[],{"metadata":8444,"sys":8447,"fields":8452},{"tags":8445,"concepts":8446},[],[],{"space":8448,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8450,"publishedVersion":63,"revision":45,"locale":29},{"sys":8449},{"type":12,"linkType":13,"id":14},{"sys":8451},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8453},{"url":355,"details":8454,"fileName":361,"contentType":362},{"size":357,"image":8455},{"width":359,"height":360},{"sys":8457,"fields":8460},{"id":8458,"createdAt":8459},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":8461,"slug":8462,"articleIntro":-1,"category":8463},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[8464],{"metadata":8465,"sys":8468,"fields":8475},{"tags":8466,"concepts":8467},[],[],{"space":8469,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8471,"publishedVersion":311,"revision":63,"contentType":8473,"locale":29},{"sys":8470},{"type":12,"linkType":13,"id":14},{"sys":8472},{"id":21,"type":12,"linkType":22},{"sys":8474},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8476,"metaTitle":321,"metaDescription":322,"mainTitle":8477,"subtitle":340,"heroImage":8492,"ctaButton":363,"ctaLink":364},[320],{"data":8478,"content":8479,"nodeType":75},{},[8480,8486],{"data":8481,"content":8482,"nodeType":333},{},[8483],{"data":8484,"marks":8485,"value":332,"nodeType":83},{},[],{"data":8487,"content":8488,"nodeType":88},{},[8489],{"data":8490,"marks":8491,"value":293,"nodeType":83},{},[],{"metadata":8493,"sys":8496,"fields":8501},{"tags":8494,"concepts":8495},[],[],{"space":8497,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8499,"publishedVersion":63,"revision":45,"locale":29},{"sys":8498},{"type":12,"linkType":13,"id":14},{"sys":8500},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8502},{"url":355,"details":8503,"fileName":361,"contentType":362},{"size":357,"image":8504},{"width":359,"height":360},{"sys":8506,"fields":8509},{"id":8507,"createdAt":8508},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":8510,"slug":8511,"articleIntro":8510,"category":8512},"72 - Production immobilisée","compte-72-production-immobilisee",[8513],{"metadata":8514,"sys":8517,"fields":8524},{"tags":8515,"concepts":8516},[],[],{"space":8518,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8520,"publishedVersion":311,"revision":63,"contentType":8522,"locale":29},{"sys":8519},{"type":12,"linkType":13,"id":14},{"sys":8521},{"id":21,"type":12,"linkType":22},{"sys":8523},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8525,"metaTitle":321,"metaDescription":322,"mainTitle":8526,"subtitle":340,"heroImage":8541,"ctaButton":363,"ctaLink":364},[320],{"data":8527,"content":8528,"nodeType":75},{},[8529,8535],{"data":8530,"content":8531,"nodeType":333},{},[8532],{"data":8533,"marks":8534,"value":332,"nodeType":83},{},[],{"data":8536,"content":8537,"nodeType":88},{},[8538],{"data":8539,"marks":8540,"value":293,"nodeType":83},{},[],{"metadata":8542,"sys":8545,"fields":8550},{"tags":8543,"concepts":8544},[],[],{"space":8546,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8548,"publishedVersion":63,"revision":45,"locale":29},{"sys":8547},{"type":12,"linkType":13,"id":14},{"sys":8549},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8551},{"url":355,"details":8552,"fileName":361,"contentType":362},{"size":357,"image":8553},{"width":359,"height":360},{"sys":8555,"fields":8558},{"id":8556,"createdAt":8557},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":8559,"slug":8560,"articleIntro":-1,"category":8561},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[8562],{"metadata":8563,"sys":8566,"fields":8573},{"tags":8564,"concepts":8565},[],[],{"space":8567,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8569,"publishedVersion":311,"revision":63,"contentType":8571,"locale":29},{"sys":8568},{"type":12,"linkType":13,"id":14},{"sys":8570},{"id":21,"type":12,"linkType":22},{"sys":8572},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8574,"metaTitle":321,"metaDescription":322,"mainTitle":8575,"subtitle":340,"heroImage":8590,"ctaButton":363,"ctaLink":364},[320],{"data":8576,"content":8577,"nodeType":75},{},[8578,8584],{"data":8579,"content":8580,"nodeType":333},{},[8581],{"data":8582,"marks":8583,"value":332,"nodeType":83},{},[],{"data":8585,"content":8586,"nodeType":88},{},[8587],{"data":8588,"marks":8589,"value":293,"nodeType":83},{},[],{"metadata":8591,"sys":8594,"fields":8599},{"tags":8592,"concepts":8593},[],[],{"space":8595,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8597,"publishedVersion":63,"revision":45,"locale":29},{"sys":8596},{"type":12,"linkType":13,"id":14},{"sys":8598},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8600},{"url":355,"details":8601,"fileName":361,"contentType":362},{"size":357,"image":8602},{"width":359,"height":360},{"sys":8604,"fields":8607},{"id":8605,"createdAt":8606},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":8608,"slug":8609,"articleIntro":8608,"category":8610},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[8611],{"metadata":8612,"sys":8615,"fields":8622},{"tags":8613,"concepts":8614},[],[],{"space":8616,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8618,"publishedVersion":311,"revision":63,"contentType":8620,"locale":29},{"sys":8617},{"type":12,"linkType":13,"id":14},{"sys":8619},{"id":21,"type":12,"linkType":22},{"sys":8621},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8623,"metaTitle":321,"metaDescription":322,"mainTitle":8624,"subtitle":340,"heroImage":8639,"ctaButton":363,"ctaLink":364},[320],{"data":8625,"content":8626,"nodeType":75},{},[8627,8633],{"data":8628,"content":8629,"nodeType":333},{},[8630],{"data":8631,"marks":8632,"value":332,"nodeType":83},{},[],{"data":8634,"content":8635,"nodeType":88},{},[8636],{"data":8637,"marks":8638,"value":293,"nodeType":83},{},[],{"metadata":8640,"sys":8643,"fields":8648},{"tags":8641,"concepts":8642},[],[],{"space":8644,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8646,"publishedVersion":63,"revision":45,"locale":29},{"sys":8645},{"type":12,"linkType":13,"id":14},{"sys":8647},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8649},{"url":355,"details":8650,"fileName":361,"contentType":362},{"size":357,"image":8651},{"width":359,"height":360},{"sys":8653,"fields":8656},{"id":8654,"createdAt":8655},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":8657,"slug":8658,"articleIntro":8657,"category":8659},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[8660],{"metadata":8661,"sys":8664,"fields":8671},{"tags":8662,"concepts":8663},[],[],{"space":8665,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8667,"publishedVersion":311,"revision":63,"contentType":8669,"locale":29},{"sys":8666},{"type":12,"linkType":13,"id":14},{"sys":8668},{"id":21,"type":12,"linkType":22},{"sys":8670},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8672,"metaTitle":321,"metaDescription":322,"mainTitle":8673,"subtitle":340,"heroImage":8688,"ctaButton":363,"ctaLink":364},[320],{"data":8674,"content":8675,"nodeType":75},{},[8676,8682],{"data":8677,"content":8678,"nodeType":333},{},[8679],{"data":8680,"marks":8681,"value":332,"nodeType":83},{},[],{"data":8683,"content":8684,"nodeType":88},{},[8685],{"data":8686,"marks":8687,"value":293,"nodeType":83},{},[],{"metadata":8689,"sys":8692,"fields":8697},{"tags":8690,"concepts":8691},[],[],{"space":8693,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8695,"publishedVersion":63,"revision":45,"locale":29},{"sys":8694},{"type":12,"linkType":13,"id":14},{"sys":8696},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8698},{"url":355,"details":8699,"fileName":361,"contentType":362},{"size":357,"image":8700},{"width":359,"height":360},{"sys":8702,"fields":8705},{"id":8703,"createdAt":8704},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":8706,"slug":8707,"articleIntro":8706,"category":8708},"78174 - Créances","compte-78174-creances",[8709],{"metadata":8710,"sys":8713,"fields":8720},{"tags":8711,"concepts":8712},[],[],{"space":8714,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8716,"publishedVersion":311,"revision":63,"contentType":8718,"locale":29},{"sys":8715},{"type":12,"linkType":13,"id":14},{"sys":8717},{"id":21,"type":12,"linkType":22},{"sys":8719},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8721,"metaTitle":321,"metaDescription":322,"mainTitle":8722,"subtitle":340,"heroImage":8737,"ctaButton":363,"ctaLink":364},[320],{"data":8723,"content":8724,"nodeType":75},{},[8725,8731],{"data":8726,"content":8727,"nodeType":333},{},[8728],{"data":8729,"marks":8730,"value":332,"nodeType":83},{},[],{"data":8732,"content":8733,"nodeType":88},{},[8734],{"data":8735,"marks":8736,"value":293,"nodeType":83},{},[],{"metadata":8738,"sys":8741,"fields":8746},{"tags":8739,"concepts":8740},[],[],{"space":8742,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8744,"publishedVersion":63,"revision":45,"locale":29},{"sys":8743},{"type":12,"linkType":13,"id":14},{"sys":8745},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8747},{"url":355,"details":8748,"fileName":361,"contentType":362},{"size":357,"image":8749},{"width":359,"height":360},{"sys":8751,"fields":8754},{"id":8752,"createdAt":8753},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":8755,"slug":8756,"articleIntro":8755,"category":8757},"426 - Personnel - Dépôts","compte-426-personnel-depots",[8758],{"metadata":8759,"sys":8762,"fields":8769},{"tags":8760,"concepts":8761},[],[],{"space":8763,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8765,"publishedVersion":311,"revision":63,"contentType":8767,"locale":29},{"sys":8764},{"type":12,"linkType":13,"id":14},{"sys":8766},{"id":21,"type":12,"linkType":22},{"sys":8768},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8770,"metaTitle":321,"metaDescription":322,"mainTitle":8771,"subtitle":340,"heroImage":8786,"ctaButton":363,"ctaLink":364},[320],{"data":8772,"content":8773,"nodeType":75},{},[8774,8780],{"data":8775,"content":8776,"nodeType":333},{},[8777],{"data":8778,"marks":8779,"value":332,"nodeType":83},{},[],{"data":8781,"content":8782,"nodeType":88},{},[8783],{"data":8784,"marks":8785,"value":293,"nodeType":83},{},[],{"metadata":8787,"sys":8790,"fields":8795},{"tags":8788,"concepts":8789},[],[],{"space":8791,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8793,"publishedVersion":63,"revision":45,"locale":29},{"sys":8792},{"type":12,"linkType":13,"id":14},{"sys":8794},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8796},{"url":355,"details":8797,"fileName":361,"contentType":362},{"size":357,"image":8798},{"width":359,"height":360},{"sys":8800,"fields":8803},{"id":8801,"createdAt":8802},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":8804,"slug":8805,"articleIntro":-1,"category":8806},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[8807],{"metadata":8808,"sys":8811,"fields":8818},{"tags":8809,"concepts":8810},[],[],{"space":8812,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8814,"publishedVersion":311,"revision":63,"contentType":8816,"locale":29},{"sys":8813},{"type":12,"linkType":13,"id":14},{"sys":8815},{"id":21,"type":12,"linkType":22},{"sys":8817},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8819,"metaTitle":321,"metaDescription":322,"mainTitle":8820,"subtitle":340,"heroImage":8835,"ctaButton":363,"ctaLink":364},[320],{"data":8821,"content":8822,"nodeType":75},{},[8823,8829],{"data":8824,"content":8825,"nodeType":333},{},[8826],{"data":8827,"marks":8828,"value":332,"nodeType":83},{},[],{"data":8830,"content":8831,"nodeType":88},{},[8832],{"data":8833,"marks":8834,"value":293,"nodeType":83},{},[],{"metadata":8836,"sys":8839,"fields":8844},{"tags":8837,"concepts":8838},[],[],{"space":8840,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8842,"publishedVersion":63,"revision":45,"locale":29},{"sys":8841},{"type":12,"linkType":13,"id":14},{"sys":8843},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8845},{"url":355,"details":8846,"fileName":361,"contentType":362},{"size":357,"image":8847},{"width":359,"height":360},{"sys":8849,"fields":8852},{"id":8850,"createdAt":8851},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":8853,"slug":8854,"articleIntro":8853,"category":8855},"Compte 6156 - Maintenance","compte-6156-maintenance",[8856],{"metadata":8857,"sys":8860,"fields":8867},{"tags":8858,"concepts":8859},[],[],{"space":8861,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8863,"publishedVersion":311,"revision":63,"contentType":8865,"locale":29},{"sys":8862},{"type":12,"linkType":13,"id":14},{"sys":8864},{"id":21,"type":12,"linkType":22},{"sys":8866},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8868,"metaTitle":321,"metaDescription":322,"mainTitle":8869,"subtitle":340,"heroImage":8884,"ctaButton":363,"ctaLink":364},[320],{"data":8870,"content":8871,"nodeType":75},{},[8872,8878],{"data":8873,"content":8874,"nodeType":333},{},[8875],{"data":8876,"marks":8877,"value":332,"nodeType":83},{},[],{"data":8879,"content":8880,"nodeType":88},{},[8881],{"data":8882,"marks":8883,"value":293,"nodeType":83},{},[],{"metadata":8885,"sys":8888,"fields":8893},{"tags":8886,"concepts":8887},[],[],{"space":8889,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8891,"publishedVersion":63,"revision":45,"locale":29},{"sys":8890},{"type":12,"linkType":13,"id":14},{"sys":8892},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8894},{"url":355,"details":8895,"fileName":361,"contentType":362},{"size":357,"image":8896},{"width":359,"height":360},{"sys":8898,"fields":8901},{"id":8899,"createdAt":8900},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":8902,"slug":8903,"articleIntro":8902,"category":8904},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[8905],{"metadata":8906,"sys":8909,"fields":8916},{"tags":8907,"concepts":8908},[],[],{"space":8910,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8912,"publishedVersion":311,"revision":63,"contentType":8914,"locale":29},{"sys":8911},{"type":12,"linkType":13,"id":14},{"sys":8913},{"id":21,"type":12,"linkType":22},{"sys":8915},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8917,"metaTitle":321,"metaDescription":322,"mainTitle":8918,"subtitle":340,"heroImage":8933,"ctaButton":363,"ctaLink":364},[320],{"data":8919,"content":8920,"nodeType":75},{},[8921,8927],{"data":8922,"content":8923,"nodeType":333},{},[8924],{"data":8925,"marks":8926,"value":332,"nodeType":83},{},[],{"data":8928,"content":8929,"nodeType":88},{},[8930],{"data":8931,"marks":8932,"value":293,"nodeType":83},{},[],{"metadata":8934,"sys":8937,"fields":8942},{"tags":8935,"concepts":8936},[],[],{"space":8938,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8940,"publishedVersion":63,"revision":45,"locale":29},{"sys":8939},{"type":12,"linkType":13,"id":14},{"sys":8941},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8943},{"url":355,"details":8944,"fileName":361,"contentType":362},{"size":357,"image":8945},{"width":359,"height":360},{"sys":8947,"fields":8950},{"id":8948,"createdAt":8949},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8951,"slug":8952,"articleIntro":8951,"category":8953},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8954],{"metadata":8955,"sys":8958,"fields":8965},{"tags":8956,"concepts":8957},[],[],{"space":8959,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":8961,"publishedVersion":311,"revision":63,"contentType":8963,"locale":29},{"sys":8960},{"type":12,"linkType":13,"id":14},{"sys":8962},{"id":21,"type":12,"linkType":22},{"sys":8964},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":8966,"metaTitle":321,"metaDescription":322,"mainTitle":8967,"subtitle":340,"heroImage":8982,"ctaButton":363,"ctaLink":364},[320],{"data":8968,"content":8969,"nodeType":75},{},[8970,8976],{"data":8971,"content":8972,"nodeType":333},{},[8973],{"data":8974,"marks":8975,"value":332,"nodeType":83},{},[],{"data":8977,"content":8978,"nodeType":88},{},[8979],{"data":8980,"marks":8981,"value":293,"nodeType":83},{},[],{"metadata":8983,"sys":8986,"fields":8991},{"tags":8984,"concepts":8985},[],[],{"space":8987,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":8989,"publishedVersion":63,"revision":45,"locale":29},{"sys":8988},{"type":12,"linkType":13,"id":14},{"sys":8990},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":8992},{"url":355,"details":8993,"fileName":361,"contentType":362},{"size":357,"image":8994},{"width":359,"height":360},{"sys":8996,"fields":8999},{"id":8997,"createdAt":8998},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":9000,"slug":9001,"articleIntro":9000,"category":9002},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[9003],{"metadata":9004,"sys":9007,"fields":9014},{"tags":9005,"concepts":9006},[],[],{"space":9008,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9010,"publishedVersion":311,"revision":63,"contentType":9012,"locale":29},{"sys":9009},{"type":12,"linkType":13,"id":14},{"sys":9011},{"id":21,"type":12,"linkType":22},{"sys":9013},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9015,"metaTitle":321,"metaDescription":322,"mainTitle":9016,"subtitle":340,"heroImage":9031,"ctaButton":363,"ctaLink":364},[320],{"data":9017,"content":9018,"nodeType":75},{},[9019,9025],{"data":9020,"content":9021,"nodeType":333},{},[9022],{"data":9023,"marks":9024,"value":332,"nodeType":83},{},[],{"data":9026,"content":9027,"nodeType":88},{},[9028],{"data":9029,"marks":9030,"value":293,"nodeType":83},{},[],{"metadata":9032,"sys":9035,"fields":9040},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9038,"publishedVersion":63,"revision":45,"locale":29},{"sys":9037},{"type":12,"linkType":13,"id":14},{"sys":9039},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9041},{"url":355,"details":9042,"fileName":361,"contentType":362},{"size":357,"image":9043},{"width":359,"height":360},{"sys":9045,"fields":9048},{"id":9046,"createdAt":9047},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":9049,"slug":9050,"articleIntro":9049,"category":9051},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[9052],{"metadata":9053,"sys":9056,"fields":9063},{"tags":9054,"concepts":9055},[],[],{"space":9057,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9059,"publishedVersion":311,"revision":63,"contentType":9061,"locale":29},{"sys":9058},{"type":12,"linkType":13,"id":14},{"sys":9060},{"id":21,"type":12,"linkType":22},{"sys":9062},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9064,"metaTitle":321,"metaDescription":322,"mainTitle":9065,"subtitle":340,"heroImage":9080,"ctaButton":363,"ctaLink":364},[320],{"data":9066,"content":9067,"nodeType":75},{},[9068,9074],{"data":9069,"content":9070,"nodeType":333},{},[9071],{"data":9072,"marks":9073,"value":332,"nodeType":83},{},[],{"data":9075,"content":9076,"nodeType":88},{},[9077],{"data":9078,"marks":9079,"value":293,"nodeType":83},{},[],{"metadata":9081,"sys":9084,"fields":9089},{"tags":9082,"concepts":9083},[],[],{"space":9085,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9087,"publishedVersion":63,"revision":45,"locale":29},{"sys":9086},{"type":12,"linkType":13,"id":14},{"sys":9088},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9090},{"url":355,"details":9091,"fileName":361,"contentType":362},{"size":357,"image":9092},{"width":359,"height":360},{"sys":9094,"fields":9097},{"id":9095,"createdAt":9096},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":9098,"slug":9099,"articleIntro":9098,"category":9100},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[9101],{"metadata":9102,"sys":9105,"fields":9112},{"tags":9103,"concepts":9104},[],[],{"space":9106,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9108,"publishedVersion":311,"revision":63,"contentType":9110,"locale":29},{"sys":9107},{"type":12,"linkType":13,"id":14},{"sys":9109},{"id":21,"type":12,"linkType":22},{"sys":9111},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9113,"metaTitle":321,"metaDescription":322,"mainTitle":9114,"subtitle":340,"heroImage":9129,"ctaButton":363,"ctaLink":364},[320],{"data":9115,"content":9116,"nodeType":75},{},[9117,9123],{"data":9118,"content":9119,"nodeType":333},{},[9120],{"data":9121,"marks":9122,"value":332,"nodeType":83},{},[],{"data":9124,"content":9125,"nodeType":88},{},[9126],{"data":9127,"marks":9128,"value":293,"nodeType":83},{},[],{"metadata":9130,"sys":9133,"fields":9138},{"tags":9131,"concepts":9132},[],[],{"space":9134,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9136,"publishedVersion":63,"revision":45,"locale":29},{"sys":9135},{"type":12,"linkType":13,"id":14},{"sys":9137},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9139},{"url":355,"details":9140,"fileName":361,"contentType":362},{"size":357,"image":9141},{"width":359,"height":360},{"sys":9143,"fields":9146},{"id":9144,"createdAt":9145},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":9147,"slug":9148,"articleIntro":9147,"category":9149},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[9150],{"metadata":9151,"sys":9154,"fields":9161},{"tags":9152,"concepts":9153},[],[],{"space":9155,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9157,"publishedVersion":311,"revision":63,"contentType":9159,"locale":29},{"sys":9156},{"type":12,"linkType":13,"id":14},{"sys":9158},{"id":21,"type":12,"linkType":22},{"sys":9160},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9162,"metaTitle":321,"metaDescription":322,"mainTitle":9163,"subtitle":340,"heroImage":9178,"ctaButton":363,"ctaLink":364},[320],{"data":9164,"content":9165,"nodeType":75},{},[9166,9172],{"data":9167,"content":9168,"nodeType":333},{},[9169],{"data":9170,"marks":9171,"value":332,"nodeType":83},{},[],{"data":9173,"content":9174,"nodeType":88},{},[9175],{"data":9176,"marks":9177,"value":293,"nodeType":83},{},[],{"metadata":9179,"sys":9182,"fields":9187},{"tags":9180,"concepts":9181},[],[],{"space":9183,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9185,"publishedVersion":63,"revision":45,"locale":29},{"sys":9184},{"type":12,"linkType":13,"id":14},{"sys":9186},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9188},{"url":355,"details":9189,"fileName":361,"contentType":362},{"size":357,"image":9190},{"width":359,"height":360},{"sys":9192,"fields":9195},{"id":9193,"createdAt":9194},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":9196,"slug":9197,"articleIntro":-1,"category":9198},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[9199],{"metadata":9200,"sys":9203,"fields":9210},{"tags":9201,"concepts":9202},[],[],{"space":9204,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9206,"publishedVersion":311,"revision":63,"contentType":9208,"locale":29},{"sys":9205},{"type":12,"linkType":13,"id":14},{"sys":9207},{"id":21,"type":12,"linkType":22},{"sys":9209},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9211,"metaTitle":321,"metaDescription":322,"mainTitle":9212,"subtitle":340,"heroImage":9227,"ctaButton":363,"ctaLink":364},[320],{"data":9213,"content":9214,"nodeType":75},{},[9215,9221],{"data":9216,"content":9217,"nodeType":333},{},[9218],{"data":9219,"marks":9220,"value":332,"nodeType":83},{},[],{"data":9222,"content":9223,"nodeType":88},{},[9224],{"data":9225,"marks":9226,"value":293,"nodeType":83},{},[],{"metadata":9228,"sys":9231,"fields":9236},{"tags":9229,"concepts":9230},[],[],{"space":9232,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9234,"publishedVersion":63,"revision":45,"locale":29},{"sys":9233},{"type":12,"linkType":13,"id":14},{"sys":9235},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9237},{"url":355,"details":9238,"fileName":361,"contentType":362},{"size":357,"image":9239},{"width":359,"height":360},{"sys":9241,"fields":9244},{"id":9242,"createdAt":9243},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":9245,"slug":9246,"articleIntro":9245,"category":9247},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[9248],{"metadata":9249,"sys":9252,"fields":9259},{"tags":9250,"concepts":9251},[],[],{"space":9253,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9255,"publishedVersion":311,"revision":63,"contentType":9257,"locale":29},{"sys":9254},{"type":12,"linkType":13,"id":14},{"sys":9256},{"id":21,"type":12,"linkType":22},{"sys":9258},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9260,"metaTitle":321,"metaDescription":322,"mainTitle":9261,"subtitle":340,"heroImage":9276,"ctaButton":363,"ctaLink":364},[320],{"data":9262,"content":9263,"nodeType":75},{},[9264,9270],{"data":9265,"content":9266,"nodeType":333},{},[9267],{"data":9268,"marks":9269,"value":332,"nodeType":83},{},[],{"data":9271,"content":9272,"nodeType":88},{},[9273],{"data":9274,"marks":9275,"value":293,"nodeType":83},{},[],{"metadata":9277,"sys":9280,"fields":9285},{"tags":9278,"concepts":9279},[],[],{"space":9281,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9283,"publishedVersion":63,"revision":45,"locale":29},{"sys":9282},{"type":12,"linkType":13,"id":14},{"sys":9284},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9286},{"url":355,"details":9287,"fileName":361,"contentType":362},{"size":357,"image":9288},{"width":359,"height":360},{"sys":9290,"fields":9293},{"id":9291,"createdAt":9292},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":9294,"slug":9295,"articleIntro":9294,"category":9296},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[9297],{"metadata":9298,"sys":9301,"fields":9308},{"tags":9299,"concepts":9300},[],[],{"space":9302,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9304,"publishedVersion":311,"revision":63,"contentType":9306,"locale":29},{"sys":9303},{"type":12,"linkType":13,"id":14},{"sys":9305},{"id":21,"type":12,"linkType":22},{"sys":9307},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9309,"metaTitle":321,"metaDescription":322,"mainTitle":9310,"subtitle":340,"heroImage":9325,"ctaButton":363,"ctaLink":364},[320],{"data":9311,"content":9312,"nodeType":75},{},[9313,9319],{"data":9314,"content":9315,"nodeType":333},{},[9316],{"data":9317,"marks":9318,"value":332,"nodeType":83},{},[],{"data":9320,"content":9321,"nodeType":88},{},[9322],{"data":9323,"marks":9324,"value":293,"nodeType":83},{},[],{"metadata":9326,"sys":9329,"fields":9334},{"tags":9327,"concepts":9328},[],[],{"space":9330,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9332,"publishedVersion":63,"revision":45,"locale":29},{"sys":9331},{"type":12,"linkType":13,"id":14},{"sys":9333},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9335},{"url":355,"details":9336,"fileName":361,"contentType":362},{"size":357,"image":9337},{"width":359,"height":360},{"sys":9339,"fields":9342},{"id":9340,"createdAt":9341},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":9343,"slug":9344,"articleIntro":9343,"category":9345},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[9346],{"metadata":9347,"sys":9350,"fields":9357},{"tags":9348,"concepts":9349},[],[],{"space":9351,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9353,"publishedVersion":311,"revision":63,"contentType":9355,"locale":29},{"sys":9352},{"type":12,"linkType":13,"id":14},{"sys":9354},{"id":21,"type":12,"linkType":22},{"sys":9356},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9358,"metaTitle":321,"metaDescription":322,"mainTitle":9359,"subtitle":340,"heroImage":9374,"ctaButton":363,"ctaLink":364},[320],{"data":9360,"content":9361,"nodeType":75},{},[9362,9368],{"data":9363,"content":9364,"nodeType":333},{},[9365],{"data":9366,"marks":9367,"value":332,"nodeType":83},{},[],{"data":9369,"content":9370,"nodeType":88},{},[9371],{"data":9372,"marks":9373,"value":293,"nodeType":83},{},[],{"metadata":9375,"sys":9378,"fields":9383},{"tags":9376,"concepts":9377},[],[],{"space":9379,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9381,"publishedVersion":63,"revision":45,"locale":29},{"sys":9380},{"type":12,"linkType":13,"id":14},{"sys":9382},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9384},{"url":355,"details":9385,"fileName":361,"contentType":362},{"size":357,"image":9386},{"width":359,"height":360},{"sys":9388,"fields":9391},{"id":9389,"createdAt":9390},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":9392,"slug":9393,"articleIntro":-1,"category":9394},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[9395],{"metadata":9396,"sys":9399,"fields":9406},{"tags":9397,"concepts":9398},[],[],{"space":9400,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9402,"publishedVersion":311,"revision":63,"contentType":9404,"locale":29},{"sys":9401},{"type":12,"linkType":13,"id":14},{"sys":9403},{"id":21,"type":12,"linkType":22},{"sys":9405},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9407,"metaTitle":321,"metaDescription":322,"mainTitle":9408,"subtitle":340,"heroImage":9423,"ctaButton":363,"ctaLink":364},[320],{"data":9409,"content":9410,"nodeType":75},{},[9411,9417],{"data":9412,"content":9413,"nodeType":333},{},[9414],{"data":9415,"marks":9416,"value":332,"nodeType":83},{},[],{"data":9418,"content":9419,"nodeType":88},{},[9420],{"data":9421,"marks":9422,"value":293,"nodeType":83},{},[],{"metadata":9424,"sys":9427,"fields":9432},{"tags":9425,"concepts":9426},[],[],{"space":9428,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9430,"publishedVersion":63,"revision":45,"locale":29},{"sys":9429},{"type":12,"linkType":13,"id":14},{"sys":9431},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9433},{"url":355,"details":9434,"fileName":361,"contentType":362},{"size":357,"image":9435},{"width":359,"height":360},{"sys":9437,"fields":9440},{"id":9438,"createdAt":9439},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":9441,"slug":9442,"articleIntro":9441,"category":9443},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[9444],{"metadata":9445,"sys":9448,"fields":9455},{"tags":9446,"concepts":9447},[],[],{"space":9449,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9451,"publishedVersion":311,"revision":63,"contentType":9453,"locale":29},{"sys":9450},{"type":12,"linkType":13,"id":14},{"sys":9452},{"id":21,"type":12,"linkType":22},{"sys":9454},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9456,"metaTitle":321,"metaDescription":322,"mainTitle":9457,"subtitle":340,"heroImage":9472,"ctaButton":363,"ctaLink":364},[320],{"data":9458,"content":9459,"nodeType":75},{},[9460,9466],{"data":9461,"content":9462,"nodeType":333},{},[9463],{"data":9464,"marks":9465,"value":332,"nodeType":83},{},[],{"data":9467,"content":9468,"nodeType":88},{},[9469],{"data":9470,"marks":9471,"value":293,"nodeType":83},{},[],{"metadata":9473,"sys":9476,"fields":9481},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9479,"publishedVersion":63,"revision":45,"locale":29},{"sys":9478},{"type":12,"linkType":13,"id":14},{"sys":9480},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9482},{"url":355,"details":9483,"fileName":361,"contentType":362},{"size":357,"image":9484},{"width":359,"height":360},{"sys":9486,"fields":9488},{"id":9487,"createdAt":6348},"1gL1TVBdSVq2maqsnWjSUW",{"title":9489,"slug":9490,"articleIntro":-1,"category":9491},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[9492],{"metadata":9493,"sys":9496,"fields":9503},{"tags":9494,"concepts":9495},[],[],{"space":9497,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9499,"publishedVersion":311,"revision":63,"contentType":9501,"locale":29},{"sys":9498},{"type":12,"linkType":13,"id":14},{"sys":9500},{"id":21,"type":12,"linkType":22},{"sys":9502},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9504,"metaTitle":321,"metaDescription":322,"mainTitle":9505,"subtitle":340,"heroImage":9520,"ctaButton":363,"ctaLink":364},[320],{"data":9506,"content":9507,"nodeType":75},{},[9508,9514],{"data":9509,"content":9510,"nodeType":333},{},[9511],{"data":9512,"marks":9513,"value":332,"nodeType":83},{},[],{"data":9515,"content":9516,"nodeType":88},{},[9517],{"data":9518,"marks":9519,"value":293,"nodeType":83},{},[],{"metadata":9521,"sys":9524,"fields":9529},{"tags":9522,"concepts":9523},[],[],{"space":9525,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9527,"publishedVersion":63,"revision":45,"locale":29},{"sys":9526},{"type":12,"linkType":13,"id":14},{"sys":9528},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9530},{"url":355,"details":9531,"fileName":361,"contentType":362},{"size":357,"image":9532},{"width":359,"height":360},{"sys":9534,"fields":9537},{"id":9535,"createdAt":9536},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":9538,"slug":9539,"articleIntro":9538,"category":9540},"6471 - Prestations directes","compte-6471-prestations-directes",[9541],{"metadata":9542,"sys":9545,"fields":9552},{"tags":9543,"concepts":9544},[],[],{"space":9546,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9548,"publishedVersion":311,"revision":63,"contentType":9550,"locale":29},{"sys":9547},{"type":12,"linkType":13,"id":14},{"sys":9549},{"id":21,"type":12,"linkType":22},{"sys":9551},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9553,"metaTitle":321,"metaDescription":322,"mainTitle":9554,"subtitle":340,"heroImage":9569,"ctaButton":363,"ctaLink":364},[320],{"data":9555,"content":9556,"nodeType":75},{},[9557,9563],{"data":9558,"content":9559,"nodeType":333},{},[9560],{"data":9561,"marks":9562,"value":332,"nodeType":83},{},[],{"data":9564,"content":9565,"nodeType":88},{},[9566],{"data":9567,"marks":9568,"value":293,"nodeType":83},{},[],{"metadata":9570,"sys":9573,"fields":9578},{"tags":9571,"concepts":9572},[],[],{"space":9574,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9576,"publishedVersion":63,"revision":45,"locale":29},{"sys":9575},{"type":12,"linkType":13,"id":14},{"sys":9577},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9579},{"url":355,"details":9580,"fileName":361,"contentType":362},{"size":357,"image":9581},{"width":359,"height":360},{"sys":9583,"fields":9586},{"id":9584,"createdAt":9585},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":9587,"slug":9588,"articleIntro":9587,"category":9589},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[9590],{"metadata":9591,"sys":9594,"fields":9601},{"tags":9592,"concepts":9593},[],[],{"space":9595,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9597,"publishedVersion":311,"revision":63,"contentType":9599,"locale":29},{"sys":9596},{"type":12,"linkType":13,"id":14},{"sys":9598},{"id":21,"type":12,"linkType":22},{"sys":9600},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9602,"metaTitle":321,"metaDescription":322,"mainTitle":9603,"subtitle":340,"heroImage":9618,"ctaButton":363,"ctaLink":364},[320],{"data":9604,"content":9605,"nodeType":75},{},[9606,9612],{"data":9607,"content":9608,"nodeType":333},{},[9609],{"data":9610,"marks":9611,"value":332,"nodeType":83},{},[],{"data":9613,"content":9614,"nodeType":88},{},[9615],{"data":9616,"marks":9617,"value":293,"nodeType":83},{},[],{"metadata":9619,"sys":9622,"fields":9627},{"tags":9620,"concepts":9621},[],[],{"space":9623,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9625,"publishedVersion":63,"revision":45,"locale":29},{"sys":9624},{"type":12,"linkType":13,"id":14},{"sys":9626},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9628},{"url":355,"details":9629,"fileName":361,"contentType":362},{"size":357,"image":9630},{"width":359,"height":360},{"sys":9632,"fields":9635},{"id":9633,"createdAt":9634},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":9636,"slug":9637,"articleIntro":9636,"category":9638},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[9639],{"metadata":9640,"sys":9643,"fields":9650},{"tags":9641,"concepts":9642},[],[],{"space":9644,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9646,"publishedVersion":311,"revision":63,"contentType":9648,"locale":29},{"sys":9645},{"type":12,"linkType":13,"id":14},{"sys":9647},{"id":21,"type":12,"linkType":22},{"sys":9649},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9651,"metaTitle":321,"metaDescription":322,"mainTitle":9652,"subtitle":340,"heroImage":9667,"ctaButton":363,"ctaLink":364},[320],{"data":9653,"content":9654,"nodeType":75},{},[9655,9661],{"data":9656,"content":9657,"nodeType":333},{},[9658],{"data":9659,"marks":9660,"value":332,"nodeType":83},{},[],{"data":9662,"content":9663,"nodeType":88},{},[9664],{"data":9665,"marks":9666,"value":293,"nodeType":83},{},[],{"metadata":9668,"sys":9671,"fields":9676},{"tags":9669,"concepts":9670},[],[],{"space":9672,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9674,"publishedVersion":63,"revision":45,"locale":29},{"sys":9673},{"type":12,"linkType":13,"id":14},{"sys":9675},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9677},{"url":355,"details":9678,"fileName":361,"contentType":362},{"size":357,"image":9679},{"width":359,"height":360},{"sys":9681,"fields":9684},{"id":9682,"createdAt":9683},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9685,"slug":9686,"articleIntro":9685,"category":9687},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9688],{"metadata":9689,"sys":9692,"fields":9699},{"tags":9690,"concepts":9691},[],[],{"space":9693,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9695,"publishedVersion":311,"revision":63,"contentType":9697,"locale":29},{"sys":9694},{"type":12,"linkType":13,"id":14},{"sys":9696},{"id":21,"type":12,"linkType":22},{"sys":9698},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9700,"metaTitle":321,"metaDescription":322,"mainTitle":9701,"subtitle":340,"heroImage":9716,"ctaButton":363,"ctaLink":364},[320],{"data":9702,"content":9703,"nodeType":75},{},[9704,9710],{"data":9705,"content":9706,"nodeType":333},{},[9707],{"data":9708,"marks":9709,"value":332,"nodeType":83},{},[],{"data":9711,"content":9712,"nodeType":88},{},[9713],{"data":9714,"marks":9715,"value":293,"nodeType":83},{},[],{"metadata":9717,"sys":9720,"fields":9725},{"tags":9718,"concepts":9719},[],[],{"space":9721,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9723,"publishedVersion":63,"revision":45,"locale":29},{"sys":9722},{"type":12,"linkType":13,"id":14},{"sys":9724},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9726},{"url":355,"details":9727,"fileName":361,"contentType":362},{"size":357,"image":9728},{"width":359,"height":360},{"sys":9730,"fields":9733},{"id":9731,"createdAt":9732},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":9734,"slug":9735,"articleIntro":9734,"category":9736},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[9737],{"metadata":9738,"sys":9741,"fields":9748},{"tags":9739,"concepts":9740},[],[],{"space":9742,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9744,"publishedVersion":311,"revision":63,"contentType":9746,"locale":29},{"sys":9743},{"type":12,"linkType":13,"id":14},{"sys":9745},{"id":21,"type":12,"linkType":22},{"sys":9747},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9749,"metaTitle":321,"metaDescription":322,"mainTitle":9750,"subtitle":340,"heroImage":9765,"ctaButton":363,"ctaLink":364},[320],{"data":9751,"content":9752,"nodeType":75},{},[9753,9759],{"data":9754,"content":9755,"nodeType":333},{},[9756],{"data":9757,"marks":9758,"value":332,"nodeType":83},{},[],{"data":9760,"content":9761,"nodeType":88},{},[9762],{"data":9763,"marks":9764,"value":293,"nodeType":83},{},[],{"metadata":9766,"sys":9769,"fields":9774},{"tags":9767,"concepts":9768},[],[],{"space":9770,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9772,"publishedVersion":63,"revision":45,"locale":29},{"sys":9771},{"type":12,"linkType":13,"id":14},{"sys":9773},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9775},{"url":355,"details":9776,"fileName":361,"contentType":362},{"size":357,"image":9777},{"width":359,"height":360},{"sys":9779,"fields":9782},{"id":9780,"createdAt":9781},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":9783,"slug":9784,"articleIntro":9783,"category":9785},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[9786],{"metadata":9787,"sys":9790,"fields":9797},{"tags":9788,"concepts":9789},[],[],{"space":9791,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9793,"publishedVersion":311,"revision":63,"contentType":9795,"locale":29},{"sys":9792},{"type":12,"linkType":13,"id":14},{"sys":9794},{"id":21,"type":12,"linkType":22},{"sys":9796},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9798,"metaTitle":321,"metaDescription":322,"mainTitle":9799,"subtitle":340,"heroImage":9814,"ctaButton":363,"ctaLink":364},[320],{"data":9800,"content":9801,"nodeType":75},{},[9802,9808],{"data":9803,"content":9804,"nodeType":333},{},[9805],{"data":9806,"marks":9807,"value":332,"nodeType":83},{},[],{"data":9809,"content":9810,"nodeType":88},{},[9811],{"data":9812,"marks":9813,"value":293,"nodeType":83},{},[],{"metadata":9815,"sys":9818,"fields":9823},{"tags":9816,"concepts":9817},[],[],{"space":9819,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9821,"publishedVersion":63,"revision":45,"locale":29},{"sys":9820},{"type":12,"linkType":13,"id":14},{"sys":9822},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9824},{"url":355,"details":9825,"fileName":361,"contentType":362},{"size":357,"image":9826},{"width":359,"height":360},{"sys":9828,"fields":9831},{"id":9829,"createdAt":9830},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":9832,"slug":9833,"articleIntro":9832,"category":9834},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[9835],{"metadata":9836,"sys":9839,"fields":9846},{"tags":9837,"concepts":9838},[],[],{"space":9840,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9842,"publishedVersion":311,"revision":63,"contentType":9844,"locale":29},{"sys":9841},{"type":12,"linkType":13,"id":14},{"sys":9843},{"id":21,"type":12,"linkType":22},{"sys":9845},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9847,"metaTitle":321,"metaDescription":322,"mainTitle":9848,"subtitle":340,"heroImage":9863,"ctaButton":363,"ctaLink":364},[320],{"data":9849,"content":9850,"nodeType":75},{},[9851,9857],{"data":9852,"content":9853,"nodeType":333},{},[9854],{"data":9855,"marks":9856,"value":332,"nodeType":83},{},[],{"data":9858,"content":9859,"nodeType":88},{},[9860],{"data":9861,"marks":9862,"value":293,"nodeType":83},{},[],{"metadata":9864,"sys":9867,"fields":9872},{"tags":9865,"concepts":9866},[],[],{"space":9868,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9870,"publishedVersion":63,"revision":45,"locale":29},{"sys":9869},{"type":12,"linkType":13,"id":14},{"sys":9871},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9873},{"url":355,"details":9874,"fileName":361,"contentType":362},{"size":357,"image":9875},{"width":359,"height":360},{"sys":9877,"fields":9880},{"id":9878,"createdAt":9879},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":9881,"slug":9882,"articleIntro":9881,"category":9883},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[9884],{"metadata":9885,"sys":9888,"fields":9895},{"tags":9886,"concepts":9887},[],[],{"space":9889,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9891,"publishedVersion":311,"revision":63,"contentType":9893,"locale":29},{"sys":9890},{"type":12,"linkType":13,"id":14},{"sys":9892},{"id":21,"type":12,"linkType":22},{"sys":9894},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9896,"metaTitle":321,"metaDescription":322,"mainTitle":9897,"subtitle":340,"heroImage":9912,"ctaButton":363,"ctaLink":364},[320],{"data":9898,"content":9899,"nodeType":75},{},[9900,9906],{"data":9901,"content":9902,"nodeType":333},{},[9903],{"data":9904,"marks":9905,"value":332,"nodeType":83},{},[],{"data":9907,"content":9908,"nodeType":88},{},[9909],{"data":9910,"marks":9911,"value":293,"nodeType":83},{},[],{"metadata":9913,"sys":9916,"fields":9921},{"tags":9914,"concepts":9915},[],[],{"space":9917,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9919,"publishedVersion":63,"revision":45,"locale":29},{"sys":9918},{"type":12,"linkType":13,"id":14},{"sys":9920},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9922},{"url":355,"details":9923,"fileName":361,"contentType":362},{"size":357,"image":9924},{"width":359,"height":360},{"sys":9926,"fields":9929},{"id":9927,"createdAt":9928},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":9930,"slug":9931,"articleIntro":9930,"category":9932},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[9933],{"metadata":9934,"sys":9937,"fields":9944},{"tags":9935,"concepts":9936},[],[],{"space":9938,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9940,"publishedVersion":311,"revision":63,"contentType":9942,"locale":29},{"sys":9939},{"type":12,"linkType":13,"id":14},{"sys":9941},{"id":21,"type":12,"linkType":22},{"sys":9943},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9945,"metaTitle":321,"metaDescription":322,"mainTitle":9946,"subtitle":340,"heroImage":9961,"ctaButton":363,"ctaLink":364},[320],{"data":9947,"content":9948,"nodeType":75},{},[9949,9955],{"data":9950,"content":9951,"nodeType":333},{},[9952],{"data":9953,"marks":9954,"value":332,"nodeType":83},{},[],{"data":9956,"content":9957,"nodeType":88},{},[9958],{"data":9959,"marks":9960,"value":293,"nodeType":83},{},[],{"metadata":9962,"sys":9965,"fields":9970},{"tags":9963,"concepts":9964},[],[],{"space":9966,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":9968,"publishedVersion":63,"revision":45,"locale":29},{"sys":9967},{"type":12,"linkType":13,"id":14},{"sys":9969},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":9971},{"url":355,"details":9972,"fileName":361,"contentType":362},{"size":357,"image":9973},{"width":359,"height":360},{"sys":9975,"fields":9978},{"id":9976,"createdAt":9977},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":9979,"slug":9980,"articleIntro":-1,"category":9981},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[9982],{"metadata":9983,"sys":9986,"fields":9993},{"tags":9984,"concepts":9985},[],[],{"space":9987,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":9989,"publishedVersion":311,"revision":63,"contentType":9991,"locale":29},{"sys":9988},{"type":12,"linkType":13,"id":14},{"sys":9990},{"id":21,"type":12,"linkType":22},{"sys":9992},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":9994,"metaTitle":321,"metaDescription":322,"mainTitle":9995,"subtitle":340,"heroImage":10010,"ctaButton":363,"ctaLink":364},[320],{"data":9996,"content":9997,"nodeType":75},{},[9998,10004],{"data":9999,"content":10000,"nodeType":333},{},[10001],{"data":10002,"marks":10003,"value":332,"nodeType":83},{},[],{"data":10005,"content":10006,"nodeType":88},{},[10007],{"data":10008,"marks":10009,"value":293,"nodeType":83},{},[],{"metadata":10011,"sys":10014,"fields":10019},{"tags":10012,"concepts":10013},[],[],{"space":10015,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10017,"publishedVersion":63,"revision":45,"locale":29},{"sys":10016},{"type":12,"linkType":13,"id":14},{"sys":10018},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10020},{"url":355,"details":10021,"fileName":361,"contentType":362},{"size":357,"image":10022},{"width":359,"height":360},{"sys":10024,"fields":10027},{"id":10025,"createdAt":10026},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":10028,"slug":10029,"articleIntro":10028,"category":10030},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[10031],{"metadata":10032,"sys":10035,"fields":10042},{"tags":10033,"concepts":10034},[],[],{"space":10036,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10038,"publishedVersion":311,"revision":63,"contentType":10040,"locale":29},{"sys":10037},{"type":12,"linkType":13,"id":14},{"sys":10039},{"id":21,"type":12,"linkType":22},{"sys":10041},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10043,"metaTitle":321,"metaDescription":322,"mainTitle":10044,"subtitle":340,"heroImage":10059,"ctaButton":363,"ctaLink":364},[320],{"data":10045,"content":10046,"nodeType":75},{},[10047,10053],{"data":10048,"content":10049,"nodeType":333},{},[10050],{"data":10051,"marks":10052,"value":332,"nodeType":83},{},[],{"data":10054,"content":10055,"nodeType":88},{},[10056],{"data":10057,"marks":10058,"value":293,"nodeType":83},{},[],{"metadata":10060,"sys":10063,"fields":10068},{"tags":10061,"concepts":10062},[],[],{"space":10064,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10066,"publishedVersion":63,"revision":45,"locale":29},{"sys":10065},{"type":12,"linkType":13,"id":14},{"sys":10067},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10069},{"url":355,"details":10070,"fileName":361,"contentType":362},{"size":357,"image":10071},{"width":359,"height":360},{"sys":10073,"fields":10076},{"id":10074,"createdAt":10075},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":10077,"slug":10078,"articleIntro":-1,"category":10079},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[10080],{"metadata":10081,"sys":10084,"fields":10091},{"tags":10082,"concepts":10083},[],[],{"space":10085,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10087,"publishedVersion":311,"revision":63,"contentType":10089,"locale":29},{"sys":10086},{"type":12,"linkType":13,"id":14},{"sys":10088},{"id":21,"type":12,"linkType":22},{"sys":10090},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10092,"metaTitle":321,"metaDescription":322,"mainTitle":10093,"subtitle":340,"heroImage":10108,"ctaButton":363,"ctaLink":364},[320],{"data":10094,"content":10095,"nodeType":75},{},[10096,10102],{"data":10097,"content":10098,"nodeType":333},{},[10099],{"data":10100,"marks":10101,"value":332,"nodeType":83},{},[],{"data":10103,"content":10104,"nodeType":88},{},[10105],{"data":10106,"marks":10107,"value":293,"nodeType":83},{},[],{"metadata":10109,"sys":10112,"fields":10117},{"tags":10110,"concepts":10111},[],[],{"space":10113,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10115,"publishedVersion":63,"revision":45,"locale":29},{"sys":10114},{"type":12,"linkType":13,"id":14},{"sys":10116},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10118},{"url":355,"details":10119,"fileName":361,"contentType":362},{"size":357,"image":10120},{"width":359,"height":360},{"sys":10122,"fields":10125},{"id":10123,"createdAt":10124},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":10126,"slug":10127,"articleIntro":-1,"category":10128},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[10129],{"metadata":10130,"sys":10133,"fields":10140},{"tags":10131,"concepts":10132},[],[],{"space":10134,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10136,"publishedVersion":311,"revision":63,"contentType":10138,"locale":29},{"sys":10135},{"type":12,"linkType":13,"id":14},{"sys":10137},{"id":21,"type":12,"linkType":22},{"sys":10139},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10141,"metaTitle":321,"metaDescription":322,"mainTitle":10142,"subtitle":340,"heroImage":10157,"ctaButton":363,"ctaLink":364},[320],{"data":10143,"content":10144,"nodeType":75},{},[10145,10151],{"data":10146,"content":10147,"nodeType":333},{},[10148],{"data":10149,"marks":10150,"value":332,"nodeType":83},{},[],{"data":10152,"content":10153,"nodeType":88},{},[10154],{"data":10155,"marks":10156,"value":293,"nodeType":83},{},[],{"metadata":10158,"sys":10161,"fields":10166},{"tags":10159,"concepts":10160},[],[],{"space":10162,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10164,"publishedVersion":63,"revision":45,"locale":29},{"sys":10163},{"type":12,"linkType":13,"id":14},{"sys":10165},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10167},{"url":355,"details":10168,"fileName":361,"contentType":362},{"size":357,"image":10169},{"width":359,"height":360},{"sys":10171,"fields":10174},{"id":10172,"createdAt":10173},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":10175,"slug":10176,"articleIntro":10175,"category":10177},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[10178],{"metadata":10179,"sys":10182,"fields":10189},{"tags":10180,"concepts":10181},[],[],{"space":10183,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10185,"publishedVersion":311,"revision":63,"contentType":10187,"locale":29},{"sys":10184},{"type":12,"linkType":13,"id":14},{"sys":10186},{"id":21,"type":12,"linkType":22},{"sys":10188},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10190,"metaTitle":321,"metaDescription":322,"mainTitle":10191,"subtitle":340,"heroImage":10206,"ctaButton":363,"ctaLink":364},[320],{"data":10192,"content":10193,"nodeType":75},{},[10194,10200],{"data":10195,"content":10196,"nodeType":333},{},[10197],{"data":10198,"marks":10199,"value":332,"nodeType":83},{},[],{"data":10201,"content":10202,"nodeType":88},{},[10203],{"data":10204,"marks":10205,"value":293,"nodeType":83},{},[],{"metadata":10207,"sys":10210,"fields":10215},{"tags":10208,"concepts":10209},[],[],{"space":10211,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10213,"publishedVersion":63,"revision":45,"locale":29},{"sys":10212},{"type":12,"linkType":13,"id":14},{"sys":10214},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10216},{"url":355,"details":10217,"fileName":361,"contentType":362},{"size":357,"image":10218},{"width":359,"height":360},{"sys":10220,"fields":10222},{"id":10221,"createdAt":3359},"2TO1W2hucSJxWox9xj2EhW",{"title":10223,"slug":10224,"articleIntro":10223,"category":10225},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[10226],{"metadata":10227,"sys":10230,"fields":10237},{"tags":10228,"concepts":10229},[],[],{"space":10231,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10233,"publishedVersion":311,"revision":63,"contentType":10235,"locale":29},{"sys":10232},{"type":12,"linkType":13,"id":14},{"sys":10234},{"id":21,"type":12,"linkType":22},{"sys":10236},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10238,"metaTitle":321,"metaDescription":322,"mainTitle":10239,"subtitle":340,"heroImage":10254,"ctaButton":363,"ctaLink":364},[320],{"data":10240,"content":10241,"nodeType":75},{},[10242,10248],{"data":10243,"content":10244,"nodeType":333},{},[10245],{"data":10246,"marks":10247,"value":332,"nodeType":83},{},[],{"data":10249,"content":10250,"nodeType":88},{},[10251],{"data":10252,"marks":10253,"value":293,"nodeType":83},{},[],{"metadata":10255,"sys":10258,"fields":10263},{"tags":10256,"concepts":10257},[],[],{"space":10259,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10261,"publishedVersion":63,"revision":45,"locale":29},{"sys":10260},{"type":12,"linkType":13,"id":14},{"sys":10262},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10264},{"url":355,"details":10265,"fileName":361,"contentType":362},{"size":357,"image":10266},{"width":359,"height":360},{"sys":10268,"fields":10271},{"id":10269,"createdAt":10270},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":10272,"slug":10273,"articleIntro":10272,"category":10274},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[10275],{"metadata":10276,"sys":10279,"fields":10286},{"tags":10277,"concepts":10278},[],[],{"space":10280,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10282,"publishedVersion":311,"revision":63,"contentType":10284,"locale":29},{"sys":10281},{"type":12,"linkType":13,"id":14},{"sys":10283},{"id":21,"type":12,"linkType":22},{"sys":10285},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10287,"metaTitle":321,"metaDescription":322,"mainTitle":10288,"subtitle":340,"heroImage":10303,"ctaButton":363,"ctaLink":364},[320],{"data":10289,"content":10290,"nodeType":75},{},[10291,10297],{"data":10292,"content":10293,"nodeType":333},{},[10294],{"data":10295,"marks":10296,"value":332,"nodeType":83},{},[],{"data":10298,"content":10299,"nodeType":88},{},[10300],{"data":10301,"marks":10302,"value":293,"nodeType":83},{},[],{"metadata":10304,"sys":10307,"fields":10312},{"tags":10305,"concepts":10306},[],[],{"space":10308,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10310,"publishedVersion":63,"revision":45,"locale":29},{"sys":10309},{"type":12,"linkType":13,"id":14},{"sys":10311},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10313},{"url":355,"details":10314,"fileName":361,"contentType":362},{"size":357,"image":10315},{"width":359,"height":360},{"sys":10317,"fields":10320},{"id":10318,"createdAt":10319},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":10321,"slug":10322,"articleIntro":10321,"category":10323},"Compte 213 - Constructions","compte-213-constructions",[10324],{"metadata":10325,"sys":10328,"fields":10335},{"tags":10326,"concepts":10327},[],[],{"space":10329,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10331,"publishedVersion":311,"revision":63,"contentType":10333,"locale":29},{"sys":10330},{"type":12,"linkType":13,"id":14},{"sys":10332},{"id":21,"type":12,"linkType":22},{"sys":10334},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10336,"metaTitle":321,"metaDescription":322,"mainTitle":10337,"subtitle":340,"heroImage":10352,"ctaButton":363,"ctaLink":364},[320],{"data":10338,"content":10339,"nodeType":75},{},[10340,10346],{"data":10341,"content":10342,"nodeType":333},{},[10343],{"data":10344,"marks":10345,"value":332,"nodeType":83},{},[],{"data":10347,"content":10348,"nodeType":88},{},[10349],{"data":10350,"marks":10351,"value":293,"nodeType":83},{},[],{"metadata":10353,"sys":10356,"fields":10361},{"tags":10354,"concepts":10355},[],[],{"space":10357,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10359,"publishedVersion":63,"revision":45,"locale":29},{"sys":10358},{"type":12,"linkType":13,"id":14},{"sys":10360},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10362},{"url":355,"details":10363,"fileName":361,"contentType":362},{"size":357,"image":10364},{"width":359,"height":360},{"sys":10366,"fields":10369},{"id":10367,"createdAt":10368},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":10370,"slug":10371,"articleIntro":10370,"category":10372},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[10373],{"metadata":10374,"sys":10377,"fields":10384},{"tags":10375,"concepts":10376},[],[],{"space":10378,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10380,"publishedVersion":311,"revision":63,"contentType":10382,"locale":29},{"sys":10379},{"type":12,"linkType":13,"id":14},{"sys":10381},{"id":21,"type":12,"linkType":22},{"sys":10383},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10385,"metaTitle":321,"metaDescription":322,"mainTitle":10386,"subtitle":340,"heroImage":10401,"ctaButton":363,"ctaLink":364},[320],{"data":10387,"content":10388,"nodeType":75},{},[10389,10395],{"data":10390,"content":10391,"nodeType":333},{},[10392],{"data":10393,"marks":10394,"value":332,"nodeType":83},{},[],{"data":10396,"content":10397,"nodeType":88},{},[10398],{"data":10399,"marks":10400,"value":293,"nodeType":83},{},[],{"metadata":10402,"sys":10405,"fields":10410},{"tags":10403,"concepts":10404},[],[],{"space":10406,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10408,"publishedVersion":63,"revision":45,"locale":29},{"sys":10407},{"type":12,"linkType":13,"id":14},{"sys":10409},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10411},{"url":355,"details":10412,"fileName":361,"contentType":362},{"size":357,"image":10413},{"width":359,"height":360},{"sys":10415,"fields":10418},{"id":10416,"createdAt":10417},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":10419,"slug":10420,"articleIntro":10419,"category":10421},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[10422],{"metadata":10423,"sys":10426,"fields":10433},{"tags":10424,"concepts":10425},[],[],{"space":10427,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10429,"publishedVersion":311,"revision":63,"contentType":10431,"locale":29},{"sys":10428},{"type":12,"linkType":13,"id":14},{"sys":10430},{"id":21,"type":12,"linkType":22},{"sys":10432},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10434,"metaTitle":321,"metaDescription":322,"mainTitle":10435,"subtitle":340,"heroImage":10450,"ctaButton":363,"ctaLink":364},[320],{"data":10436,"content":10437,"nodeType":75},{},[10438,10444],{"data":10439,"content":10440,"nodeType":333},{},[10441],{"data":10442,"marks":10443,"value":332,"nodeType":83},{},[],{"data":10445,"content":10446,"nodeType":88},{},[10447],{"data":10448,"marks":10449,"value":293,"nodeType":83},{},[],{"metadata":10451,"sys":10454,"fields":10459},{"tags":10452,"concepts":10453},[],[],{"space":10455,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10457,"publishedVersion":63,"revision":45,"locale":29},{"sys":10456},{"type":12,"linkType":13,"id":14},{"sys":10458},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10460},{"url":355,"details":10461,"fileName":361,"contentType":362},{"size":357,"image":10462},{"width":359,"height":360},{"sys":10464,"fields":10467},{"id":10465,"createdAt":10466},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":10468,"slug":10469,"articleIntro":10468,"category":10470},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[10471],{"metadata":10472,"sys":10475,"fields":10482},{"tags":10473,"concepts":10474},[],[],{"space":10476,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10478,"publishedVersion":311,"revision":63,"contentType":10480,"locale":29},{"sys":10477},{"type":12,"linkType":13,"id":14},{"sys":10479},{"id":21,"type":12,"linkType":22},{"sys":10481},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10483,"metaTitle":321,"metaDescription":322,"mainTitle":10484,"subtitle":340,"heroImage":10499,"ctaButton":363,"ctaLink":364},[320],{"data":10485,"content":10486,"nodeType":75},{},[10487,10493],{"data":10488,"content":10489,"nodeType":333},{},[10490],{"data":10491,"marks":10492,"value":332,"nodeType":83},{},[],{"data":10494,"content":10495,"nodeType":88},{},[10496],{"data":10497,"marks":10498,"value":293,"nodeType":83},{},[],{"metadata":10500,"sys":10503,"fields":10508},{"tags":10501,"concepts":10502},[],[],{"space":10504,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10506,"publishedVersion":63,"revision":45,"locale":29},{"sys":10505},{"type":12,"linkType":13,"id":14},{"sys":10507},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10509},{"url":355,"details":10510,"fileName":361,"contentType":362},{"size":357,"image":10511},{"width":359,"height":360},{"sys":10513,"fields":10516},{"id":10514,"createdAt":10515},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":10517,"slug":10518,"articleIntro":10517,"category":10519},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[10520],{"metadata":10521,"sys":10524,"fields":10531},{"tags":10522,"concepts":10523},[],[],{"space":10525,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10527,"publishedVersion":311,"revision":63,"contentType":10529,"locale":29},{"sys":10526},{"type":12,"linkType":13,"id":14},{"sys":10528},{"id":21,"type":12,"linkType":22},{"sys":10530},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10532,"metaTitle":321,"metaDescription":322,"mainTitle":10533,"subtitle":340,"heroImage":10548,"ctaButton":363,"ctaLink":364},[320],{"data":10534,"content":10535,"nodeType":75},{},[10536,10542],{"data":10537,"content":10538,"nodeType":333},{},[10539],{"data":10540,"marks":10541,"value":332,"nodeType":83},{},[],{"data":10543,"content":10544,"nodeType":88},{},[10545],{"data":10546,"marks":10547,"value":293,"nodeType":83},{},[],{"metadata":10549,"sys":10552,"fields":10557},{"tags":10550,"concepts":10551},[],[],{"space":10553,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10555,"publishedVersion":63,"revision":45,"locale":29},{"sys":10554},{"type":12,"linkType":13,"id":14},{"sys":10556},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10558},{"url":355,"details":10559,"fileName":361,"contentType":362},{"size":357,"image":10560},{"width":359,"height":360},{"sys":10562,"fields":10565},{"id":10563,"createdAt":10564},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":10566,"slug":10567,"articleIntro":10566,"category":10568},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[10569],{"metadata":10570,"sys":10573,"fields":10580},{"tags":10571,"concepts":10572},[],[],{"space":10574,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10576,"publishedVersion":311,"revision":63,"contentType":10578,"locale":29},{"sys":10575},{"type":12,"linkType":13,"id":14},{"sys":10577},{"id":21,"type":12,"linkType":22},{"sys":10579},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10581,"metaTitle":321,"metaDescription":322,"mainTitle":10582,"subtitle":340,"heroImage":10597,"ctaButton":363,"ctaLink":364},[320],{"data":10583,"content":10584,"nodeType":75},{},[10585,10591],{"data":10586,"content":10587,"nodeType":333},{},[10588],{"data":10589,"marks":10590,"value":332,"nodeType":83},{},[],{"data":10592,"content":10593,"nodeType":88},{},[10594],{"data":10595,"marks":10596,"value":293,"nodeType":83},{},[],{"metadata":10598,"sys":10601,"fields":10606},{"tags":10599,"concepts":10600},[],[],{"space":10602,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10604,"publishedVersion":63,"revision":45,"locale":29},{"sys":10603},{"type":12,"linkType":13,"id":14},{"sys":10605},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10607},{"url":355,"details":10608,"fileName":361,"contentType":362},{"size":357,"image":10609},{"width":359,"height":360},{"sys":10611,"fields":10614},{"id":10612,"createdAt":10613},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":10615,"slug":10616,"articleIntro":10615,"category":10617},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[10618],{"metadata":10619,"sys":10622,"fields":10629},{"tags":10620,"concepts":10621},[],[],{"space":10623,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10625,"publishedVersion":311,"revision":63,"contentType":10627,"locale":29},{"sys":10624},{"type":12,"linkType":13,"id":14},{"sys":10626},{"id":21,"type":12,"linkType":22},{"sys":10628},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10630,"metaTitle":321,"metaDescription":322,"mainTitle":10631,"subtitle":340,"heroImage":10646,"ctaButton":363,"ctaLink":364},[320],{"data":10632,"content":10633,"nodeType":75},{},[10634,10640],{"data":10635,"content":10636,"nodeType":333},{},[10637],{"data":10638,"marks":10639,"value":332,"nodeType":83},{},[],{"data":10641,"content":10642,"nodeType":88},{},[10643],{"data":10644,"marks":10645,"value":293,"nodeType":83},{},[],{"metadata":10647,"sys":10650,"fields":10655},{"tags":10648,"concepts":10649},[],[],{"space":10651,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10653,"publishedVersion":63,"revision":45,"locale":29},{"sys":10652},{"type":12,"linkType":13,"id":14},{"sys":10654},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10656},{"url":355,"details":10657,"fileName":361,"contentType":362},{"size":357,"image":10658},{"width":359,"height":360},{"sys":10660,"fields":10663},{"id":10661,"createdAt":10662},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":10664,"slug":10665,"articleIntro":-1,"category":10666},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[10667],{"metadata":10668,"sys":10671,"fields":10678},{"tags":10669,"concepts":10670},[],[],{"space":10672,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10674,"publishedVersion":311,"revision":63,"contentType":10676,"locale":29},{"sys":10673},{"type":12,"linkType":13,"id":14},{"sys":10675},{"id":21,"type":12,"linkType":22},{"sys":10677},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10679,"metaTitle":321,"metaDescription":322,"mainTitle":10680,"subtitle":340,"heroImage":10695,"ctaButton":363,"ctaLink":364},[320],{"data":10681,"content":10682,"nodeType":75},{},[10683,10689],{"data":10684,"content":10685,"nodeType":333},{},[10686],{"data":10687,"marks":10688,"value":332,"nodeType":83},{},[],{"data":10690,"content":10691,"nodeType":88},{},[10692],{"data":10693,"marks":10694,"value":293,"nodeType":83},{},[],{"metadata":10696,"sys":10699,"fields":10704},{"tags":10697,"concepts":10698},[],[],{"space":10700,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10702,"publishedVersion":63,"revision":45,"locale":29},{"sys":10701},{"type":12,"linkType":13,"id":14},{"sys":10703},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10705},{"url":355,"details":10706,"fileName":361,"contentType":362},{"size":357,"image":10707},{"width":359,"height":360},{"sys":10709,"fields":10712},{"id":10710,"createdAt":10711},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":10713,"slug":10714,"articleIntro":-1,"category":10715},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[10716],{"metadata":10717,"sys":10720,"fields":10727},{"tags":10718,"concepts":10719},[],[],{"space":10721,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10723,"publishedVersion":311,"revision":63,"contentType":10725,"locale":29},{"sys":10722},{"type":12,"linkType":13,"id":14},{"sys":10724},{"id":21,"type":12,"linkType":22},{"sys":10726},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10728,"metaTitle":321,"metaDescription":322,"mainTitle":10729,"subtitle":340,"heroImage":10744,"ctaButton":363,"ctaLink":364},[320],{"data":10730,"content":10731,"nodeType":75},{},[10732,10738],{"data":10733,"content":10734,"nodeType":333},{},[10735],{"data":10736,"marks":10737,"value":332,"nodeType":83},{},[],{"data":10739,"content":10740,"nodeType":88},{},[10741],{"data":10742,"marks":10743,"value":293,"nodeType":83},{},[],{"metadata":10745,"sys":10748,"fields":10753},{"tags":10746,"concepts":10747},[],[],{"space":10749,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10751,"publishedVersion":63,"revision":45,"locale":29},{"sys":10750},{"type":12,"linkType":13,"id":14},{"sys":10752},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10754},{"url":355,"details":10755,"fileName":361,"contentType":362},{"size":357,"image":10756},{"width":359,"height":360},{"sys":10758,"fields":10761},{"id":10759,"createdAt":10760},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":10762,"slug":10763,"articleIntro":-1,"category":10764},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[10765],{"metadata":10766,"sys":10769,"fields":10776},{"tags":10767,"concepts":10768},[],[],{"space":10770,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10772,"publishedVersion":311,"revision":63,"contentType":10774,"locale":29},{"sys":10771},{"type":12,"linkType":13,"id":14},{"sys":10773},{"id":21,"type":12,"linkType":22},{"sys":10775},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10777,"metaTitle":321,"metaDescription":322,"mainTitle":10778,"subtitle":340,"heroImage":10793,"ctaButton":363,"ctaLink":364},[320],{"data":10779,"content":10780,"nodeType":75},{},[10781,10787],{"data":10782,"content":10783,"nodeType":333},{},[10784],{"data":10785,"marks":10786,"value":332,"nodeType":83},{},[],{"data":10788,"content":10789,"nodeType":88},{},[10790],{"data":10791,"marks":10792,"value":293,"nodeType":83},{},[],{"metadata":10794,"sys":10797,"fields":10802},{"tags":10795,"concepts":10796},[],[],{"space":10798,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10800,"publishedVersion":63,"revision":45,"locale":29},{"sys":10799},{"type":12,"linkType":13,"id":14},{"sys":10801},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10803},{"url":355,"details":10804,"fileName":361,"contentType":362},{"size":357,"image":10805},{"width":359,"height":360},{"sys":10807,"fields":10810},{"id":10808,"createdAt":10809},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":10811,"slug":10812,"articleIntro":10811,"category":10813},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[10814],{"metadata":10815,"sys":10818,"fields":10825},{"tags":10816,"concepts":10817},[],[],{"space":10819,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10821,"publishedVersion":311,"revision":63,"contentType":10823,"locale":29},{"sys":10820},{"type":12,"linkType":13,"id":14},{"sys":10822},{"id":21,"type":12,"linkType":22},{"sys":10824},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10826,"metaTitle":321,"metaDescription":322,"mainTitle":10827,"subtitle":340,"heroImage":10842,"ctaButton":363,"ctaLink":364},[320],{"data":10828,"content":10829,"nodeType":75},{},[10830,10836],{"data":10831,"content":10832,"nodeType":333},{},[10833],{"data":10834,"marks":10835,"value":332,"nodeType":83},{},[],{"data":10837,"content":10838,"nodeType":88},{},[10839],{"data":10840,"marks":10841,"value":293,"nodeType":83},{},[],{"metadata":10843,"sys":10846,"fields":10851},{"tags":10844,"concepts":10845},[],[],{"space":10847,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10849,"publishedVersion":63,"revision":45,"locale":29},{"sys":10848},{"type":12,"linkType":13,"id":14},{"sys":10850},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10852},{"url":355,"details":10853,"fileName":361,"contentType":362},{"size":357,"image":10854},{"width":359,"height":360},{"sys":10856,"fields":10859},{"id":10857,"createdAt":10858},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10860,"slug":10861,"articleIntro":10860,"category":10862},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10863],{"metadata":10864,"sys":10867,"fields":10874},{"tags":10865,"concepts":10866},[],[],{"space":10868,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10870,"publishedVersion":311,"revision":63,"contentType":10872,"locale":29},{"sys":10869},{"type":12,"linkType":13,"id":14},{"sys":10871},{"id":21,"type":12,"linkType":22},{"sys":10873},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10875,"metaTitle":321,"metaDescription":322,"mainTitle":10876,"subtitle":340,"heroImage":10891,"ctaButton":363,"ctaLink":364},[320],{"data":10877,"content":10878,"nodeType":75},{},[10879,10885],{"data":10880,"content":10881,"nodeType":333},{},[10882],{"data":10883,"marks":10884,"value":332,"nodeType":83},{},[],{"data":10886,"content":10887,"nodeType":88},{},[10888],{"data":10889,"marks":10890,"value":293,"nodeType":83},{},[],{"metadata":10892,"sys":10895,"fields":10900},{"tags":10893,"concepts":10894},[],[],{"space":10896,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10898,"publishedVersion":63,"revision":45,"locale":29},{"sys":10897},{"type":12,"linkType":13,"id":14},{"sys":10899},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10901},{"url":355,"details":10902,"fileName":361,"contentType":362},{"size":357,"image":10903},{"width":359,"height":360},{"sys":10905,"fields":10908},{"id":10906,"createdAt":10907},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":10909,"slug":10910,"articleIntro":-1,"category":10911},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[10912],{"metadata":10913,"sys":10916,"fields":10923},{"tags":10914,"concepts":10915},[],[],{"space":10917,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10919,"publishedVersion":311,"revision":63,"contentType":10921,"locale":29},{"sys":10918},{"type":12,"linkType":13,"id":14},{"sys":10920},{"id":21,"type":12,"linkType":22},{"sys":10922},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10924,"metaTitle":321,"metaDescription":322,"mainTitle":10925,"subtitle":340,"heroImage":10940,"ctaButton":363,"ctaLink":364},[320],{"data":10926,"content":10927,"nodeType":75},{},[10928,10934],{"data":10929,"content":10930,"nodeType":333},{},[10931],{"data":10932,"marks":10933,"value":332,"nodeType":83},{},[],{"data":10935,"content":10936,"nodeType":88},{},[10937],{"data":10938,"marks":10939,"value":293,"nodeType":83},{},[],{"metadata":10941,"sys":10944,"fields":10949},{"tags":10942,"concepts":10943},[],[],{"space":10945,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10947,"publishedVersion":63,"revision":45,"locale":29},{"sys":10946},{"type":12,"linkType":13,"id":14},{"sys":10948},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10950},{"url":355,"details":10951,"fileName":361,"contentType":362},{"size":357,"image":10952},{"width":359,"height":360},{"sys":10954,"fields":10957},{"id":10955,"createdAt":10956},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":10958,"slug":10959,"articleIntro":10958,"category":10960},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[10961],{"metadata":10962,"sys":10965,"fields":10972},{"tags":10963,"concepts":10964},[],[],{"space":10966,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":10968,"publishedVersion":311,"revision":63,"contentType":10970,"locale":29},{"sys":10967},{"type":12,"linkType":13,"id":14},{"sys":10969},{"id":21,"type":12,"linkType":22},{"sys":10971},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":10973,"metaTitle":321,"metaDescription":322,"mainTitle":10974,"subtitle":340,"heroImage":10989,"ctaButton":363,"ctaLink":364},[320],{"data":10975,"content":10976,"nodeType":75},{},[10977,10983],{"data":10978,"content":10979,"nodeType":333},{},[10980],{"data":10981,"marks":10982,"value":332,"nodeType":83},{},[],{"data":10984,"content":10985,"nodeType":88},{},[10986],{"data":10987,"marks":10988,"value":293,"nodeType":83},{},[],{"metadata":10990,"sys":10993,"fields":10998},{"tags":10991,"concepts":10992},[],[],{"space":10994,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":10996,"publishedVersion":63,"revision":45,"locale":29},{"sys":10995},{"type":12,"linkType":13,"id":14},{"sys":10997},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":10999},{"url":355,"details":11000,"fileName":361,"contentType":362},{"size":357,"image":11001},{"width":359,"height":360},{"sys":11003,"fields":11006},{"id":11004,"createdAt":11005},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":11007,"slug":11008,"articleIntro":11007,"category":11009},"Classe 15 - Provisions","classe-15-provisions",[11010],{"metadata":11011,"sys":11014,"fields":11021},{"tags":11012,"concepts":11013},[],[],{"space":11015,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11017,"publishedVersion":311,"revision":63,"contentType":11019,"locale":29},{"sys":11016},{"type":12,"linkType":13,"id":14},{"sys":11018},{"id":21,"type":12,"linkType":22},{"sys":11020},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11022,"metaTitle":321,"metaDescription":322,"mainTitle":11023,"subtitle":340,"heroImage":11038,"ctaButton":363,"ctaLink":364},[320],{"data":11024,"content":11025,"nodeType":75},{},[11026,11032],{"data":11027,"content":11028,"nodeType":333},{},[11029],{"data":11030,"marks":11031,"value":332,"nodeType":83},{},[],{"data":11033,"content":11034,"nodeType":88},{},[11035],{"data":11036,"marks":11037,"value":293,"nodeType":83},{},[],{"metadata":11039,"sys":11042,"fields":11047},{"tags":11040,"concepts":11041},[],[],{"space":11043,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11045,"publishedVersion":63,"revision":45,"locale":29},{"sys":11044},{"type":12,"linkType":13,"id":14},{"sys":11046},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11048},{"url":355,"details":11049,"fileName":361,"contentType":362},{"size":357,"image":11050},{"width":359,"height":360},{"sys":11052,"fields":11055},{"id":11053,"createdAt":11054},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":11056,"slug":11057,"articleIntro":11056,"category":11058},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[11059],{"metadata":11060,"sys":11063,"fields":11070},{"tags":11061,"concepts":11062},[],[],{"space":11064,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11066,"publishedVersion":311,"revision":63,"contentType":11068,"locale":29},{"sys":11065},{"type":12,"linkType":13,"id":14},{"sys":11067},{"id":21,"type":12,"linkType":22},{"sys":11069},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11071,"metaTitle":321,"metaDescription":322,"mainTitle":11072,"subtitle":340,"heroImage":11087,"ctaButton":363,"ctaLink":364},[320],{"data":11073,"content":11074,"nodeType":75},{},[11075,11081],{"data":11076,"content":11077,"nodeType":333},{},[11078],{"data":11079,"marks":11080,"value":332,"nodeType":83},{},[],{"data":11082,"content":11083,"nodeType":88},{},[11084],{"data":11085,"marks":11086,"value":293,"nodeType":83},{},[],{"metadata":11088,"sys":11091,"fields":11096},{"tags":11089,"concepts":11090},[],[],{"space":11092,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11094,"publishedVersion":63,"revision":45,"locale":29},{"sys":11093},{"type":12,"linkType":13,"id":14},{"sys":11095},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11097},{"url":355,"details":11098,"fileName":361,"contentType":362},{"size":357,"image":11099},{"width":359,"height":360},{"sys":11101,"fields":11104},{"id":11102,"createdAt":11103},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":11105,"slug":11106,"articleIntro":11105,"category":11107},"2768 - Intérêts courus","compte-2768-interets-courus",[11108],{"metadata":11109,"sys":11112,"fields":11119},{"tags":11110,"concepts":11111},[],[],{"space":11113,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11115,"publishedVersion":311,"revision":63,"contentType":11117,"locale":29},{"sys":11114},{"type":12,"linkType":13,"id":14},{"sys":11116},{"id":21,"type":12,"linkType":22},{"sys":11118},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11120,"metaTitle":321,"metaDescription":322,"mainTitle":11121,"subtitle":340,"heroImage":11136,"ctaButton":363,"ctaLink":364},[320],{"data":11122,"content":11123,"nodeType":75},{},[11124,11130],{"data":11125,"content":11126,"nodeType":333},{},[11127],{"data":11128,"marks":11129,"value":332,"nodeType":83},{},[],{"data":11131,"content":11132,"nodeType":88},{},[11133],{"data":11134,"marks":11135,"value":293,"nodeType":83},{},[],{"metadata":11137,"sys":11140,"fields":11145},{"tags":11138,"concepts":11139},[],[],{"space":11141,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11143,"publishedVersion":63,"revision":45,"locale":29},{"sys":11142},{"type":12,"linkType":13,"id":14},{"sys":11144},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11146},{"url":355,"details":11147,"fileName":361,"contentType":362},{"size":357,"image":11148},{"width":359,"height":360},{"sys":11150,"fields":11153},{"id":11151,"createdAt":11152},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":11154,"slug":11155,"articleIntro":11154,"category":11156},"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",[11157],{"metadata":11158,"sys":11161,"fields":11168},{"tags":11159,"concepts":11160},[],[],{"space":11162,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11164,"publishedVersion":311,"revision":63,"contentType":11166,"locale":29},{"sys":11163},{"type":12,"linkType":13,"id":14},{"sys":11165},{"id":21,"type":12,"linkType":22},{"sys":11167},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11169,"metaTitle":321,"metaDescription":322,"mainTitle":11170,"subtitle":340,"heroImage":11185,"ctaButton":363,"ctaLink":364},[320],{"data":11171,"content":11172,"nodeType":75},{},[11173,11179],{"data":11174,"content":11175,"nodeType":333},{},[11176],{"data":11177,"marks":11178,"value":332,"nodeType":83},{},[],{"data":11180,"content":11181,"nodeType":88},{},[11182],{"data":11183,"marks":11184,"value":293,"nodeType":83},{},[],{"metadata":11186,"sys":11189,"fields":11194},{"tags":11187,"concepts":11188},[],[],{"space":11190,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11192,"publishedVersion":63,"revision":45,"locale":29},{"sys":11191},{"type":12,"linkType":13,"id":14},{"sys":11193},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11195},{"url":355,"details":11196,"fileName":361,"contentType":362},{"size":357,"image":11197},{"width":359,"height":360},{"sys":11199,"fields":11202},{"id":11200,"createdAt":11201},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":11203,"slug":11204,"articleIntro":11203,"category":11205},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[11206],{"metadata":11207,"sys":11210,"fields":11217},{"tags":11208,"concepts":11209},[],[],{"space":11211,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11213,"publishedVersion":311,"revision":63,"contentType":11215,"locale":29},{"sys":11212},{"type":12,"linkType":13,"id":14},{"sys":11214},{"id":21,"type":12,"linkType":22},{"sys":11216},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11218,"metaTitle":321,"metaDescription":322,"mainTitle":11219,"subtitle":340,"heroImage":11234,"ctaButton":363,"ctaLink":364},[320],{"data":11220,"content":11221,"nodeType":75},{},[11222,11228],{"data":11223,"content":11224,"nodeType":333},{},[11225],{"data":11226,"marks":11227,"value":332,"nodeType":83},{},[],{"data":11229,"content":11230,"nodeType":88},{},[11231],{"data":11232,"marks":11233,"value":293,"nodeType":83},{},[],{"metadata":11235,"sys":11238,"fields":11243},{"tags":11236,"concepts":11237},[],[],{"space":11239,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11241,"publishedVersion":63,"revision":45,"locale":29},{"sys":11240},{"type":12,"linkType":13,"id":14},{"sys":11242},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11244},{"url":355,"details":11245,"fileName":361,"contentType":362},{"size":357,"image":11246},{"width":359,"height":360},{"sys":11248,"fields":11251},{"id":11249,"createdAt":11250},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":11252,"slug":11253,"articleIntro":11252,"category":11254},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[11255],{"metadata":11256,"sys":11259,"fields":11266},{"tags":11257,"concepts":11258},[],[],{"space":11260,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11262,"publishedVersion":311,"revision":63,"contentType":11264,"locale":29},{"sys":11261},{"type":12,"linkType":13,"id":14},{"sys":11263},{"id":21,"type":12,"linkType":22},{"sys":11265},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11267,"metaTitle":321,"metaDescription":322,"mainTitle":11268,"subtitle":340,"heroImage":11283,"ctaButton":363,"ctaLink":364},[320],{"data":11269,"content":11270,"nodeType":75},{},[11271,11277],{"data":11272,"content":11273,"nodeType":333},{},[11274],{"data":11275,"marks":11276,"value":332,"nodeType":83},{},[],{"data":11278,"content":11279,"nodeType":88},{},[11280],{"data":11281,"marks":11282,"value":293,"nodeType":83},{},[],{"metadata":11284,"sys":11287,"fields":11292},{"tags":11285,"concepts":11286},[],[],{"space":11288,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11290,"publishedVersion":63,"revision":45,"locale":29},{"sys":11289},{"type":12,"linkType":13,"id":14},{"sys":11291},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11293},{"url":355,"details":11294,"fileName":361,"contentType":362},{"size":357,"image":11295},{"width":359,"height":360},{"sys":11297,"fields":11300},{"id":11298,"createdAt":11299},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":11301,"slug":11302,"articleIntro":11301,"category":11303},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[11304],{"metadata":11305,"sys":11308,"fields":11315},{"tags":11306,"concepts":11307},[],[],{"space":11309,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11311,"publishedVersion":311,"revision":63,"contentType":11313,"locale":29},{"sys":11310},{"type":12,"linkType":13,"id":14},{"sys":11312},{"id":21,"type":12,"linkType":22},{"sys":11314},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11316,"metaTitle":321,"metaDescription":322,"mainTitle":11317,"subtitle":340,"heroImage":11332,"ctaButton":363,"ctaLink":364},[320],{"data":11318,"content":11319,"nodeType":75},{},[11320,11326],{"data":11321,"content":11322,"nodeType":333},{},[11323],{"data":11324,"marks":11325,"value":332,"nodeType":83},{},[],{"data":11327,"content":11328,"nodeType":88},{},[11329],{"data":11330,"marks":11331,"value":293,"nodeType":83},{},[],{"metadata":11333,"sys":11336,"fields":11341},{"tags":11334,"concepts":11335},[],[],{"space":11337,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11339,"publishedVersion":63,"revision":45,"locale":29},{"sys":11338},{"type":12,"linkType":13,"id":14},{"sys":11340},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11342},{"url":355,"details":11343,"fileName":361,"contentType":362},{"size":357,"image":11344},{"width":359,"height":360},{"sys":11346,"fields":11349},{"id":11347,"createdAt":11348},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":11350,"slug":11351,"articleIntro":11350,"category":11352},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[11353],{"metadata":11354,"sys":11357,"fields":11364},{"tags":11355,"concepts":11356},[],[],{"space":11358,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11360,"publishedVersion":311,"revision":63,"contentType":11362,"locale":29},{"sys":11359},{"type":12,"linkType":13,"id":14},{"sys":11361},{"id":21,"type":12,"linkType":22},{"sys":11363},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11365,"metaTitle":321,"metaDescription":322,"mainTitle":11366,"subtitle":340,"heroImage":11381,"ctaButton":363,"ctaLink":364},[320],{"data":11367,"content":11368,"nodeType":75},{},[11369,11375],{"data":11370,"content":11371,"nodeType":333},{},[11372],{"data":11373,"marks":11374,"value":332,"nodeType":83},{},[],{"data":11376,"content":11377,"nodeType":88},{},[11378],{"data":11379,"marks":11380,"value":293,"nodeType":83},{},[],{"metadata":11382,"sys":11385,"fields":11390},{"tags":11383,"concepts":11384},[],[],{"space":11386,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11388,"publishedVersion":63,"revision":45,"locale":29},{"sys":11387},{"type":12,"linkType":13,"id":14},{"sys":11389},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11391},{"url":355,"details":11392,"fileName":361,"contentType":362},{"size":357,"image":11393},{"width":359,"height":360},{"sys":11395,"fields":11398},{"id":11396,"createdAt":11397},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":11399,"slug":11400,"articleIntro":-1,"category":11401},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[11402],{"metadata":11403,"sys":11406,"fields":11413},{"tags":11404,"concepts":11405},[],[],{"space":11407,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11409,"publishedVersion":311,"revision":63,"contentType":11411,"locale":29},{"sys":11408},{"type":12,"linkType":13,"id":14},{"sys":11410},{"id":21,"type":12,"linkType":22},{"sys":11412},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11414,"metaTitle":321,"metaDescription":322,"mainTitle":11415,"subtitle":340,"heroImage":11430,"ctaButton":363,"ctaLink":364},[320],{"data":11416,"content":11417,"nodeType":75},{},[11418,11424],{"data":11419,"content":11420,"nodeType":333},{},[11421],{"data":11422,"marks":11423,"value":332,"nodeType":83},{},[],{"data":11425,"content":11426,"nodeType":88},{},[11427],{"data":11428,"marks":11429,"value":293,"nodeType":83},{},[],{"metadata":11431,"sys":11434,"fields":11439},{"tags":11432,"concepts":11433},[],[],{"space":11435,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11437,"publishedVersion":63,"revision":45,"locale":29},{"sys":11436},{"type":12,"linkType":13,"id":14},{"sys":11438},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11440},{"url":355,"details":11441,"fileName":361,"contentType":362},{"size":357,"image":11442},{"width":359,"height":360},{"sys":11444,"fields":11447},{"id":11445,"createdAt":11446},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":11448,"slug":11449,"articleIntro":-1,"category":11450},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[11451],{"metadata":11452,"sys":11455,"fields":11462},{"tags":11453,"concepts":11454},[],[],{"space":11456,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11458,"publishedVersion":311,"revision":63,"contentType":11460,"locale":29},{"sys":11457},{"type":12,"linkType":13,"id":14},{"sys":11459},{"id":21,"type":12,"linkType":22},{"sys":11461},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11463,"metaTitle":321,"metaDescription":322,"mainTitle":11464,"subtitle":340,"heroImage":11479,"ctaButton":363,"ctaLink":364},[320],{"data":11465,"content":11466,"nodeType":75},{},[11467,11473],{"data":11468,"content":11469,"nodeType":333},{},[11470],{"data":11471,"marks":11472,"value":332,"nodeType":83},{},[],{"data":11474,"content":11475,"nodeType":88},{},[11476],{"data":11477,"marks":11478,"value":293,"nodeType":83},{},[],{"metadata":11480,"sys":11483,"fields":11488},{"tags":11481,"concepts":11482},[],[],{"space":11484,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11486,"publishedVersion":63,"revision":45,"locale":29},{"sys":11485},{"type":12,"linkType":13,"id":14},{"sys":11487},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11489},{"url":355,"details":11490,"fileName":361,"contentType":362},{"size":357,"image":11491},{"width":359,"height":360},{"sys":11493,"fields":11496},{"id":11494,"createdAt":11495},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":11497,"slug":11498,"articleIntro":11497,"category":11499},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[11500],{"metadata":11501,"sys":11504,"fields":11511},{"tags":11502,"concepts":11503},[],[],{"space":11505,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11507,"publishedVersion":311,"revision":63,"contentType":11509,"locale":29},{"sys":11506},{"type":12,"linkType":13,"id":14},{"sys":11508},{"id":21,"type":12,"linkType":22},{"sys":11510},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11512,"metaTitle":321,"metaDescription":322,"mainTitle":11513,"subtitle":340,"heroImage":11528,"ctaButton":363,"ctaLink":364},[320],{"data":11514,"content":11515,"nodeType":75},{},[11516,11522],{"data":11517,"content":11518,"nodeType":333},{},[11519],{"data":11520,"marks":11521,"value":332,"nodeType":83},{},[],{"data":11523,"content":11524,"nodeType":88},{},[11525],{"data":11526,"marks":11527,"value":293,"nodeType":83},{},[],{"metadata":11529,"sys":11532,"fields":11537},{"tags":11530,"concepts":11531},[],[],{"space":11533,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11535,"publishedVersion":63,"revision":45,"locale":29},{"sys":11534},{"type":12,"linkType":13,"id":14},{"sys":11536},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11538},{"url":355,"details":11539,"fileName":361,"contentType":362},{"size":357,"image":11540},{"width":359,"height":360},{"sys":11542,"fields":11545},{"id":11543,"createdAt":11544},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":11546,"slug":11547,"articleIntro":-1,"category":11548},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[11549],{"metadata":11550,"sys":11553,"fields":11560},{"tags":11551,"concepts":11552},[],[],{"space":11554,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11556,"publishedVersion":311,"revision":63,"contentType":11558,"locale":29},{"sys":11555},{"type":12,"linkType":13,"id":14},{"sys":11557},{"id":21,"type":12,"linkType":22},{"sys":11559},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11561,"metaTitle":321,"metaDescription":322,"mainTitle":11562,"subtitle":340,"heroImage":11577,"ctaButton":363,"ctaLink":364},[320],{"data":11563,"content":11564,"nodeType":75},{},[11565,11571],{"data":11566,"content":11567,"nodeType":333},{},[11568],{"data":11569,"marks":11570,"value":332,"nodeType":83},{},[],{"data":11572,"content":11573,"nodeType":88},{},[11574],{"data":11575,"marks":11576,"value":293,"nodeType":83},{},[],{"metadata":11578,"sys":11581,"fields":11586},{"tags":11579,"concepts":11580},[],[],{"space":11582,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11584,"publishedVersion":63,"revision":45,"locale":29},{"sys":11583},{"type":12,"linkType":13,"id":14},{"sys":11585},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11587},{"url":355,"details":11588,"fileName":361,"contentType":362},{"size":357,"image":11589},{"width":359,"height":360},{"sys":11591,"fields":11594},{"id":11592,"createdAt":11593},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":11595,"slug":11596,"articleIntro":11595,"category":11597},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[11598],{"metadata":11599,"sys":11602,"fields":11609},{"tags":11600,"concepts":11601},[],[],{"space":11603,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11605,"publishedVersion":311,"revision":63,"contentType":11607,"locale":29},{"sys":11604},{"type":12,"linkType":13,"id":14},{"sys":11606},{"id":21,"type":12,"linkType":22},{"sys":11608},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11610,"metaTitle":321,"metaDescription":322,"mainTitle":11611,"subtitle":340,"heroImage":11626,"ctaButton":363,"ctaLink":364},[320],{"data":11612,"content":11613,"nodeType":75},{},[11614,11620],{"data":11615,"content":11616,"nodeType":333},{},[11617],{"data":11618,"marks":11619,"value":332,"nodeType":83},{},[],{"data":11621,"content":11622,"nodeType":88},{},[11623],{"data":11624,"marks":11625,"value":293,"nodeType":83},{},[],{"metadata":11627,"sys":11630,"fields":11635},{"tags":11628,"concepts":11629},[],[],{"space":11631,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11633,"publishedVersion":63,"revision":45,"locale":29},{"sys":11632},{"type":12,"linkType":13,"id":14},{"sys":11634},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11636},{"url":355,"details":11637,"fileName":361,"contentType":362},{"size":357,"image":11638},{"width":359,"height":360},{"sys":11640,"fields":11643},{"id":11641,"createdAt":11642},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11644,"slug":11645,"articleIntro":11644,"category":11646},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11647],{"metadata":11648,"sys":11651,"fields":11658},{"tags":11649,"concepts":11650},[],[],{"space":11652,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11654,"publishedVersion":311,"revision":63,"contentType":11656,"locale":29},{"sys":11653},{"type":12,"linkType":13,"id":14},{"sys":11655},{"id":21,"type":12,"linkType":22},{"sys":11657},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11659,"metaTitle":321,"metaDescription":322,"mainTitle":11660,"subtitle":340,"heroImage":11675,"ctaButton":363,"ctaLink":364},[320],{"data":11661,"content":11662,"nodeType":75},{},[11663,11669],{"data":11664,"content":11665,"nodeType":333},{},[11666],{"data":11667,"marks":11668,"value":332,"nodeType":83},{},[],{"data":11670,"content":11671,"nodeType":88},{},[11672],{"data":11673,"marks":11674,"value":293,"nodeType":83},{},[],{"metadata":11676,"sys":11679,"fields":11684},{"tags":11677,"concepts":11678},[],[],{"space":11680,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11682,"publishedVersion":63,"revision":45,"locale":29},{"sys":11681},{"type":12,"linkType":13,"id":14},{"sys":11683},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11685},{"url":355,"details":11686,"fileName":361,"contentType":362},{"size":357,"image":11687},{"width":359,"height":360},{"sys":11689,"fields":11692},{"id":11690,"createdAt":11691},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":11693,"slug":11694,"articleIntro":11693,"category":11695},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[11696],{"metadata":11697,"sys":11700,"fields":11707},{"tags":11698,"concepts":11699},[],[],{"space":11701,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11703,"publishedVersion":311,"revision":63,"contentType":11705,"locale":29},{"sys":11702},{"type":12,"linkType":13,"id":14},{"sys":11704},{"id":21,"type":12,"linkType":22},{"sys":11706},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11708,"metaTitle":321,"metaDescription":322,"mainTitle":11709,"subtitle":340,"heroImage":11724,"ctaButton":363,"ctaLink":364},[320],{"data":11710,"content":11711,"nodeType":75},{},[11712,11718],{"data":11713,"content":11714,"nodeType":333},{},[11715],{"data":11716,"marks":11717,"value":332,"nodeType":83},{},[],{"data":11719,"content":11720,"nodeType":88},{},[11721],{"data":11722,"marks":11723,"value":293,"nodeType":83},{},[],{"metadata":11725,"sys":11728,"fields":11733},{"tags":11726,"concepts":11727},[],[],{"space":11729,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11731,"publishedVersion":63,"revision":45,"locale":29},{"sys":11730},{"type":12,"linkType":13,"id":14},{"sys":11732},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11734},{"url":355,"details":11735,"fileName":361,"contentType":362},{"size":357,"image":11736},{"width":359,"height":360},{"sys":11738,"fields":11741},{"id":11739,"createdAt":11740},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":11742,"slug":11743,"articleIntro":11742,"category":11744},"6097 - de marchandises","compte-6097-de-marchandises",[11745],{"metadata":11746,"sys":11749,"fields":11756},{"tags":11747,"concepts":11748},[],[],{"space":11750,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11752,"publishedVersion":311,"revision":63,"contentType":11754,"locale":29},{"sys":11751},{"type":12,"linkType":13,"id":14},{"sys":11753},{"id":21,"type":12,"linkType":22},{"sys":11755},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11757,"metaTitle":321,"metaDescription":322,"mainTitle":11758,"subtitle":340,"heroImage":11773,"ctaButton":363,"ctaLink":364},[320],{"data":11759,"content":11760,"nodeType":75},{},[11761,11767],{"data":11762,"content":11763,"nodeType":333},{},[11764],{"data":11765,"marks":11766,"value":332,"nodeType":83},{},[],{"data":11768,"content":11769,"nodeType":88},{},[11770],{"data":11771,"marks":11772,"value":293,"nodeType":83},{},[],{"metadata":11774,"sys":11777,"fields":11782},{"tags":11775,"concepts":11776},[],[],{"space":11778,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11780,"publishedVersion":63,"revision":45,"locale":29},{"sys":11779},{"type":12,"linkType":13,"id":14},{"sys":11781},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11783},{"url":355,"details":11784,"fileName":361,"contentType":362},{"size":357,"image":11785},{"width":359,"height":360},{"sys":11787,"fields":11790},{"id":11788,"createdAt":11789},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":11791,"slug":11792,"articleIntro":11791,"category":11793},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[11794],{"metadata":11795,"sys":11798,"fields":11805},{"tags":11796,"concepts":11797},[],[],{"space":11799,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11801,"publishedVersion":311,"revision":63,"contentType":11803,"locale":29},{"sys":11800},{"type":12,"linkType":13,"id":14},{"sys":11802},{"id":21,"type":12,"linkType":22},{"sys":11804},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11806,"metaTitle":321,"metaDescription":322,"mainTitle":11807,"subtitle":340,"heroImage":11822,"ctaButton":363,"ctaLink":364},[320],{"data":11808,"content":11809,"nodeType":75},{},[11810,11816],{"data":11811,"content":11812,"nodeType":333},{},[11813],{"data":11814,"marks":11815,"value":332,"nodeType":83},{},[],{"data":11817,"content":11818,"nodeType":88},{},[11819],{"data":11820,"marks":11821,"value":293,"nodeType":83},{},[],{"metadata":11823,"sys":11826,"fields":11831},{"tags":11824,"concepts":11825},[],[],{"space":11827,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11829,"publishedVersion":63,"revision":45,"locale":29},{"sys":11828},{"type":12,"linkType":13,"id":14},{"sys":11830},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11832},{"url":355,"details":11833,"fileName":361,"contentType":362},{"size":357,"image":11834},{"width":359,"height":360},{"sys":11836,"fields":11839},{"id":11837,"createdAt":11838},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":11840,"slug":11841,"articleIntro":-1,"category":11842},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[11843],{"metadata":11844,"sys":11847,"fields":11854},{"tags":11845,"concepts":11846},[],[],{"space":11848,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11850,"publishedVersion":311,"revision":63,"contentType":11852,"locale":29},{"sys":11849},{"type":12,"linkType":13,"id":14},{"sys":11851},{"id":21,"type":12,"linkType":22},{"sys":11853},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11855,"metaTitle":321,"metaDescription":322,"mainTitle":11856,"subtitle":340,"heroImage":11871,"ctaButton":363,"ctaLink":364},[320],{"data":11857,"content":11858,"nodeType":75},{},[11859,11865],{"data":11860,"content":11861,"nodeType":333},{},[11862],{"data":11863,"marks":11864,"value":332,"nodeType":83},{},[],{"data":11866,"content":11867,"nodeType":88},{},[11868],{"data":11869,"marks":11870,"value":293,"nodeType":83},{},[],{"metadata":11872,"sys":11875,"fields":11880},{"tags":11873,"concepts":11874},[],[],{"space":11876,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11878,"publishedVersion":63,"revision":45,"locale":29},{"sys":11877},{"type":12,"linkType":13,"id":14},{"sys":11879},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11881},{"url":355,"details":11882,"fileName":361,"contentType":362},{"size":357,"image":11883},{"width":359,"height":360},{"sys":11885,"fields":11888},{"id":11886,"createdAt":11887},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":11889,"slug":11890,"articleIntro":-1,"category":11891},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[11892],{"metadata":11893,"sys":11896,"fields":11903},{"tags":11894,"concepts":11895},[],[],{"space":11897,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11899,"publishedVersion":311,"revision":63,"contentType":11901,"locale":29},{"sys":11898},{"type":12,"linkType":13,"id":14},{"sys":11900},{"id":21,"type":12,"linkType":22},{"sys":11902},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11904,"metaTitle":321,"metaDescription":322,"mainTitle":11905,"subtitle":340,"heroImage":11920,"ctaButton":363,"ctaLink":364},[320],{"data":11906,"content":11907,"nodeType":75},{},[11908,11914],{"data":11909,"content":11910,"nodeType":333},{},[11911],{"data":11912,"marks":11913,"value":332,"nodeType":83},{},[],{"data":11915,"content":11916,"nodeType":88},{},[11917],{"data":11918,"marks":11919,"value":293,"nodeType":83},{},[],{"metadata":11921,"sys":11924,"fields":11929},{"tags":11922,"concepts":11923},[],[],{"space":11925,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11927,"publishedVersion":63,"revision":45,"locale":29},{"sys":11926},{"type":12,"linkType":13,"id":14},{"sys":11928},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11930},{"url":355,"details":11931,"fileName":361,"contentType":362},{"size":357,"image":11932},{"width":359,"height":360},{"sys":11934,"fields":11937},{"id":11935,"createdAt":11936},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":11938,"slug":11939,"articleIntro":-1,"category":11940},"Compte 628 - Divers","compte-628-divers",[11941],{"metadata":11942,"sys":11945,"fields":11952},{"tags":11943,"concepts":11944},[],[],{"space":11946,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11948,"publishedVersion":311,"revision":63,"contentType":11950,"locale":29},{"sys":11947},{"type":12,"linkType":13,"id":14},{"sys":11949},{"id":21,"type":12,"linkType":22},{"sys":11951},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":11953,"metaTitle":321,"metaDescription":322,"mainTitle":11954,"subtitle":340,"heroImage":11969,"ctaButton":363,"ctaLink":364},[320],{"data":11955,"content":11956,"nodeType":75},{},[11957,11963],{"data":11958,"content":11959,"nodeType":333},{},[11960],{"data":11961,"marks":11962,"value":332,"nodeType":83},{},[],{"data":11964,"content":11965,"nodeType":88},{},[11966],{"data":11967,"marks":11968,"value":293,"nodeType":83},{},[],{"metadata":11970,"sys":11973,"fields":11978},{"tags":11971,"concepts":11972},[],[],{"space":11974,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":11976,"publishedVersion":63,"revision":45,"locale":29},{"sys":11975},{"type":12,"linkType":13,"id":14},{"sys":11977},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":11979},{"url":355,"details":11980,"fileName":361,"contentType":362},{"size":357,"image":11981},{"width":359,"height":360},{"sys":11983,"fields":11986},{"id":11984,"createdAt":11985},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":11987,"slug":11988,"articleIntro":11987,"category":11989},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[11990],{"metadata":11991,"sys":11994,"fields":12001},{"tags":11992,"concepts":11993},[],[],{"space":11995,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":11997,"publishedVersion":311,"revision":63,"contentType":11999,"locale":29},{"sys":11996},{"type":12,"linkType":13,"id":14},{"sys":11998},{"id":21,"type":12,"linkType":22},{"sys":12000},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12002,"metaTitle":321,"metaDescription":322,"mainTitle":12003,"subtitle":340,"heroImage":12018,"ctaButton":363,"ctaLink":364},[320],{"data":12004,"content":12005,"nodeType":75},{},[12006,12012],{"data":12007,"content":12008,"nodeType":333},{},[12009],{"data":12010,"marks":12011,"value":332,"nodeType":83},{},[],{"data":12013,"content":12014,"nodeType":88},{},[12015],{"data":12016,"marks":12017,"value":293,"nodeType":83},{},[],{"metadata":12019,"sys":12022,"fields":12027},{"tags":12020,"concepts":12021},[],[],{"space":12023,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12025,"publishedVersion":63,"revision":45,"locale":29},{"sys":12024},{"type":12,"linkType":13,"id":14},{"sys":12026},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12028},{"url":355,"details":12029,"fileName":361,"contentType":362},{"size":357,"image":12030},{"width":359,"height":360},{"sys":12032,"fields":12035},{"id":12033,"createdAt":12034},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":12036,"slug":12037,"articleIntro":12036,"category":12038},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[12039],{"metadata":12040,"sys":12043,"fields":12050},{"tags":12041,"concepts":12042},[],[],{"space":12044,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12046,"publishedVersion":311,"revision":63,"contentType":12048,"locale":29},{"sys":12045},{"type":12,"linkType":13,"id":14},{"sys":12047},{"id":21,"type":12,"linkType":22},{"sys":12049},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12051,"metaTitle":321,"metaDescription":322,"mainTitle":12052,"subtitle":340,"heroImage":12067,"ctaButton":363,"ctaLink":364},[320],{"data":12053,"content":12054,"nodeType":75},{},[12055,12061],{"data":12056,"content":12057,"nodeType":333},{},[12058],{"data":12059,"marks":12060,"value":332,"nodeType":83},{},[],{"data":12062,"content":12063,"nodeType":88},{},[12064],{"data":12065,"marks":12066,"value":293,"nodeType":83},{},[],{"metadata":12068,"sys":12071,"fields":12076},{"tags":12069,"concepts":12070},[],[],{"space":12072,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12074,"publishedVersion":63,"revision":45,"locale":29},{"sys":12073},{"type":12,"linkType":13,"id":14},{"sys":12075},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12077},{"url":355,"details":12078,"fileName":361,"contentType":362},{"size":357,"image":12079},{"width":359,"height":360},{"sys":12081,"fields":12084},{"id":12082,"createdAt":12083},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":12085,"slug":12086,"articleIntro":-1,"category":12087},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[12088],{"metadata":12089,"sys":12092,"fields":12099},{"tags":12090,"concepts":12091},[],[],{"space":12093,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12095,"publishedVersion":311,"revision":63,"contentType":12097,"locale":29},{"sys":12094},{"type":12,"linkType":13,"id":14},{"sys":12096},{"id":21,"type":12,"linkType":22},{"sys":12098},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12100,"metaTitle":321,"metaDescription":322,"mainTitle":12101,"subtitle":340,"heroImage":12116,"ctaButton":363,"ctaLink":364},[320],{"data":12102,"content":12103,"nodeType":75},{},[12104,12110],{"data":12105,"content":12106,"nodeType":333},{},[12107],{"data":12108,"marks":12109,"value":332,"nodeType":83},{},[],{"data":12111,"content":12112,"nodeType":88},{},[12113],{"data":12114,"marks":12115,"value":293,"nodeType":83},{},[],{"metadata":12117,"sys":12120,"fields":12125},{"tags":12118,"concepts":12119},[],[],{"space":12121,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12123,"publishedVersion":63,"revision":45,"locale":29},{"sys":12122},{"type":12,"linkType":13,"id":14},{"sys":12124},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12126},{"url":355,"details":12127,"fileName":361,"contentType":362},{"size":357,"image":12128},{"width":359,"height":360},{"sys":12130,"fields":12133},{"id":12131,"createdAt":12132},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":12134,"slug":12135,"articleIntro":12134,"category":12136},"331 - Produits en cours","compte-331-produits-en-cours",[12137],{"metadata":12138,"sys":12141,"fields":12148},{"tags":12139,"concepts":12140},[],[],{"space":12142,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12144,"publishedVersion":311,"revision":63,"contentType":12146,"locale":29},{"sys":12143},{"type":12,"linkType":13,"id":14},{"sys":12145},{"id":21,"type":12,"linkType":22},{"sys":12147},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12149,"metaTitle":321,"metaDescription":322,"mainTitle":12150,"subtitle":340,"heroImage":12165,"ctaButton":363,"ctaLink":364},[320],{"data":12151,"content":12152,"nodeType":75},{},[12153,12159],{"data":12154,"content":12155,"nodeType":333},{},[12156],{"data":12157,"marks":12158,"value":332,"nodeType":83},{},[],{"data":12160,"content":12161,"nodeType":88},{},[12162],{"data":12163,"marks":12164,"value":293,"nodeType":83},{},[],{"metadata":12166,"sys":12169,"fields":12174},{"tags":12167,"concepts":12168},[],[],{"space":12170,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12172,"publishedVersion":63,"revision":45,"locale":29},{"sys":12171},{"type":12,"linkType":13,"id":14},{"sys":12173},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12175},{"url":355,"details":12176,"fileName":361,"contentType":362},{"size":357,"image":12177},{"width":359,"height":360},{"sys":12179,"fields":12182},{"id":12180,"createdAt":12181},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":12183,"slug":12184,"articleIntro":12183,"category":12185},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[12186],{"metadata":12187,"sys":12190,"fields":12197},{"tags":12188,"concepts":12189},[],[],{"space":12191,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12193,"publishedVersion":311,"revision":63,"contentType":12195,"locale":29},{"sys":12192},{"type":12,"linkType":13,"id":14},{"sys":12194},{"id":21,"type":12,"linkType":22},{"sys":12196},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12198,"metaTitle":321,"metaDescription":322,"mainTitle":12199,"subtitle":340,"heroImage":12214,"ctaButton":363,"ctaLink":364},[320],{"data":12200,"content":12201,"nodeType":75},{},[12202,12208],{"data":12203,"content":12204,"nodeType":333},{},[12205],{"data":12206,"marks":12207,"value":332,"nodeType":83},{},[],{"data":12209,"content":12210,"nodeType":88},{},[12211],{"data":12212,"marks":12213,"value":293,"nodeType":83},{},[],{"metadata":12215,"sys":12218,"fields":12223},{"tags":12216,"concepts":12217},[],[],{"space":12219,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12221,"publishedVersion":63,"revision":45,"locale":29},{"sys":12220},{"type":12,"linkType":13,"id":14},{"sys":12222},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12224},{"url":355,"details":12225,"fileName":361,"contentType":362},{"size":357,"image":12226},{"width":359,"height":360},{"sys":12228,"fields":12231},{"id":12229,"createdAt":12230},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":12232,"slug":12233,"articleIntro":12232,"category":12234},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[12235],{"metadata":12236,"sys":12239,"fields":12246},{"tags":12237,"concepts":12238},[],[],{"space":12240,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12242,"publishedVersion":311,"revision":63,"contentType":12244,"locale":29},{"sys":12241},{"type":12,"linkType":13,"id":14},{"sys":12243},{"id":21,"type":12,"linkType":22},{"sys":12245},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12247,"metaTitle":321,"metaDescription":322,"mainTitle":12248,"subtitle":340,"heroImage":12263,"ctaButton":363,"ctaLink":364},[320],{"data":12249,"content":12250,"nodeType":75},{},[12251,12257],{"data":12252,"content":12253,"nodeType":333},{},[12254],{"data":12255,"marks":12256,"value":332,"nodeType":83},{},[],{"data":12258,"content":12259,"nodeType":88},{},[12260],{"data":12261,"marks":12262,"value":293,"nodeType":83},{},[],{"metadata":12264,"sys":12267,"fields":12272},{"tags":12265,"concepts":12266},[],[],{"space":12268,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12270,"publishedVersion":63,"revision":45,"locale":29},{"sys":12269},{"type":12,"linkType":13,"id":14},{"sys":12271},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12273},{"url":355,"details":12274,"fileName":361,"contentType":362},{"size":357,"image":12275},{"width":359,"height":360},{"sys":12277,"fields":12280},{"id":12278,"createdAt":12279},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":12281,"slug":12282,"articleIntro":12281,"category":12283},"Compte 508 - Obligations","compte-508-obligations",[12284],{"metadata":12285,"sys":12288,"fields":12295},{"tags":12286,"concepts":12287},[],[],{"space":12289,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12291,"publishedVersion":311,"revision":63,"contentType":12293,"locale":29},{"sys":12290},{"type":12,"linkType":13,"id":14},{"sys":12292},{"id":21,"type":12,"linkType":22},{"sys":12294},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12296,"metaTitle":321,"metaDescription":322,"mainTitle":12297,"subtitle":340,"heroImage":12312,"ctaButton":363,"ctaLink":364},[320],{"data":12298,"content":12299,"nodeType":75},{},[12300,12306],{"data":12301,"content":12302,"nodeType":333},{},[12303],{"data":12304,"marks":12305,"value":332,"nodeType":83},{},[],{"data":12307,"content":12308,"nodeType":88},{},[12309],{"data":12310,"marks":12311,"value":293,"nodeType":83},{},[],{"metadata":12313,"sys":12316,"fields":12321},{"tags":12314,"concepts":12315},[],[],{"space":12317,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12319,"publishedVersion":63,"revision":45,"locale":29},{"sys":12318},{"type":12,"linkType":13,"id":14},{"sys":12320},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12322},{"url":355,"details":12323,"fileName":361,"contentType":362},{"size":357,"image":12324},{"width":359,"height":360},{"sys":12326,"fields":12329},{"id":12327,"createdAt":12328},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":12330,"slug":12331,"articleIntro":12330,"category":12332},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[12333],{"metadata":12334,"sys":12337,"fields":12344},{"tags":12335,"concepts":12336},[],[],{"space":12338,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12340,"publishedVersion":311,"revision":63,"contentType":12342,"locale":29},{"sys":12339},{"type":12,"linkType":13,"id":14},{"sys":12341},{"id":21,"type":12,"linkType":22},{"sys":12343},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12345,"metaTitle":321,"metaDescription":322,"mainTitle":12346,"subtitle":340,"heroImage":12361,"ctaButton":363,"ctaLink":364},[320],{"data":12347,"content":12348,"nodeType":75},{},[12349,12355],{"data":12350,"content":12351,"nodeType":333},{},[12352],{"data":12353,"marks":12354,"value":332,"nodeType":83},{},[],{"data":12356,"content":12357,"nodeType":88},{},[12358],{"data":12359,"marks":12360,"value":293,"nodeType":83},{},[],{"metadata":12362,"sys":12365,"fields":12370},{"tags":12363,"concepts":12364},[],[],{"space":12366,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12368,"publishedVersion":63,"revision":45,"locale":29},{"sys":12367},{"type":12,"linkType":13,"id":14},{"sys":12369},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12371},{"url":355,"details":12372,"fileName":361,"contentType":362},{"size":357,"image":12373},{"width":359,"height":360},{"sys":12375,"fields":12378},{"id":12376,"createdAt":12377},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12379,"slug":12380,"articleIntro":12379,"category":12381},"Compte 2131 - Bâtiments","compte-2131-batiments",[12382],{"metadata":12383,"sys":12386,"fields":12393},{"tags":12384,"concepts":12385},[],[],{"space":12387,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12389,"publishedVersion":311,"revision":63,"contentType":12391,"locale":29},{"sys":12388},{"type":12,"linkType":13,"id":14},{"sys":12390},{"id":21,"type":12,"linkType":22},{"sys":12392},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12394,"metaTitle":321,"metaDescription":322,"mainTitle":12395,"subtitle":340,"heroImage":12410,"ctaButton":363,"ctaLink":364},[320],{"data":12396,"content":12397,"nodeType":75},{},[12398,12404],{"data":12399,"content":12400,"nodeType":333},{},[12401],{"data":12402,"marks":12403,"value":332,"nodeType":83},{},[],{"data":12405,"content":12406,"nodeType":88},{},[12407],{"data":12408,"marks":12409,"value":293,"nodeType":83},{},[],{"metadata":12411,"sys":12414,"fields":12419},{"tags":12412,"concepts":12413},[],[],{"space":12415,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12417,"publishedVersion":63,"revision":45,"locale":29},{"sys":12416},{"type":12,"linkType":13,"id":14},{"sys":12418},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12420},{"url":355,"details":12421,"fileName":361,"contentType":362},{"size":357,"image":12422},{"width":359,"height":360},{"sys":12424,"fields":12427},{"id":12425,"createdAt":12426},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12428,"slug":12429,"articleIntro":12428,"category":12430},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12431],{"metadata":12432,"sys":12435,"fields":12442},{"tags":12433,"concepts":12434},[],[],{"space":12436,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12438,"publishedVersion":311,"revision":63,"contentType":12440,"locale":29},{"sys":12437},{"type":12,"linkType":13,"id":14},{"sys":12439},{"id":21,"type":12,"linkType":22},{"sys":12441},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12443,"metaTitle":321,"metaDescription":322,"mainTitle":12444,"subtitle":340,"heroImage":12459,"ctaButton":363,"ctaLink":364},[320],{"data":12445,"content":12446,"nodeType":75},{},[12447,12453],{"data":12448,"content":12449,"nodeType":333},{},[12450],{"data":12451,"marks":12452,"value":332,"nodeType":83},{},[],{"data":12454,"content":12455,"nodeType":88},{},[12456],{"data":12457,"marks":12458,"value":293,"nodeType":83},{},[],{"metadata":12460,"sys":12463,"fields":12468},{"tags":12461,"concepts":12462},[],[],{"space":12464,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12466,"publishedVersion":63,"revision":45,"locale":29},{"sys":12465},{"type":12,"linkType":13,"id":14},{"sys":12467},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12469},{"url":355,"details":12470,"fileName":361,"contentType":362},{"size":357,"image":12471},{"width":359,"height":360},{"sys":12473,"fields":12476},{"id":12474,"createdAt":12475},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":12477,"slug":12478,"articleIntro":12477,"category":12479},"668 - Autres charges financières","compte-668-autres-charges-financieres",[12480],{"metadata":12481,"sys":12484,"fields":12491},{"tags":12482,"concepts":12483},[],[],{"space":12485,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12487,"publishedVersion":311,"revision":63,"contentType":12489,"locale":29},{"sys":12486},{"type":12,"linkType":13,"id":14},{"sys":12488},{"id":21,"type":12,"linkType":22},{"sys":12490},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12492,"metaTitle":321,"metaDescription":322,"mainTitle":12493,"subtitle":340,"heroImage":12508,"ctaButton":363,"ctaLink":364},[320],{"data":12494,"content":12495,"nodeType":75},{},[12496,12502],{"data":12497,"content":12498,"nodeType":333},{},[12499],{"data":12500,"marks":12501,"value":332,"nodeType":83},{},[],{"data":12503,"content":12504,"nodeType":88},{},[12505],{"data":12506,"marks":12507,"value":293,"nodeType":83},{},[],{"metadata":12509,"sys":12512,"fields":12517},{"tags":12510,"concepts":12511},[],[],{"space":12513,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12515,"publishedVersion":63,"revision":45,"locale":29},{"sys":12514},{"type":12,"linkType":13,"id":14},{"sys":12516},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12518},{"url":355,"details":12519,"fileName":361,"contentType":362},{"size":357,"image":12520},{"width":359,"height":360},{"sys":12522,"fields":12525},{"id":12523,"createdAt":12524},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":12526,"slug":12527,"articleIntro":12526,"category":12528},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[12529],{"metadata":12530,"sys":12533,"fields":12540},{"tags":12531,"concepts":12532},[],[],{"space":12534,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12536,"publishedVersion":311,"revision":63,"contentType":12538,"locale":29},{"sys":12535},{"type":12,"linkType":13,"id":14},{"sys":12537},{"id":21,"type":12,"linkType":22},{"sys":12539},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12541,"metaTitle":321,"metaDescription":322,"mainTitle":12542,"subtitle":340,"heroImage":12557,"ctaButton":363,"ctaLink":364},[320],{"data":12543,"content":12544,"nodeType":75},{},[12545,12551],{"data":12546,"content":12547,"nodeType":333},{},[12548],{"data":12549,"marks":12550,"value":332,"nodeType":83},{},[],{"data":12552,"content":12553,"nodeType":88},{},[12554],{"data":12555,"marks":12556,"value":293,"nodeType":83},{},[],{"metadata":12558,"sys":12561,"fields":12566},{"tags":12559,"concepts":12560},[],[],{"space":12562,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12564,"publishedVersion":63,"revision":45,"locale":29},{"sys":12563},{"type":12,"linkType":13,"id":14},{"sys":12565},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12567},{"url":355,"details":12568,"fileName":361,"contentType":362},{"size":357,"image":12569},{"width":359,"height":360},{"sys":12571,"fields":12574},{"id":12572,"createdAt":12573},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":12575,"slug":12576,"articleIntro":-1,"category":12577},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[12578],{"metadata":12579,"sys":12582,"fields":12589},{"tags":12580,"concepts":12581},[],[],{"space":12583,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12585,"publishedVersion":311,"revision":63,"contentType":12587,"locale":29},{"sys":12584},{"type":12,"linkType":13,"id":14},{"sys":12586},{"id":21,"type":12,"linkType":22},{"sys":12588},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12590,"metaTitle":321,"metaDescription":322,"mainTitle":12591,"subtitle":340,"heroImage":12606,"ctaButton":363,"ctaLink":364},[320],{"data":12592,"content":12593,"nodeType":75},{},[12594,12600],{"data":12595,"content":12596,"nodeType":333},{},[12597],{"data":12598,"marks":12599,"value":332,"nodeType":83},{},[],{"data":12601,"content":12602,"nodeType":88},{},[12603],{"data":12604,"marks":12605,"value":293,"nodeType":83},{},[],{"metadata":12607,"sys":12610,"fields":12615},{"tags":12608,"concepts":12609},[],[],{"space":12611,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12613,"publishedVersion":63,"revision":45,"locale":29},{"sys":12612},{"type":12,"linkType":13,"id":14},{"sys":12614},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12616},{"url":355,"details":12617,"fileName":361,"contentType":362},{"size":357,"image":12618},{"width":359,"height":360},{"sys":12620,"fields":12623},{"id":12621,"createdAt":12622},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":12624,"slug":12625,"articleIntro":12626,"category":12627},"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.",[12628],{"metadata":12629,"sys":12632,"fields":12639},{"tags":12630,"concepts":12631},[],[],{"space":12633,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12635,"publishedVersion":311,"revision":63,"contentType":12637,"locale":29},{"sys":12634},{"type":12,"linkType":13,"id":14},{"sys":12636},{"id":21,"type":12,"linkType":22},{"sys":12638},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12640,"metaTitle":321,"metaDescription":322,"mainTitle":12641,"subtitle":340,"heroImage":12656,"ctaButton":363,"ctaLink":364},[320],{"data":12642,"content":12643,"nodeType":75},{},[12644,12650],{"data":12645,"content":12646,"nodeType":333},{},[12647],{"data":12648,"marks":12649,"value":332,"nodeType":83},{},[],{"data":12651,"content":12652,"nodeType":88},{},[12653],{"data":12654,"marks":12655,"value":293,"nodeType":83},{},[],{"metadata":12657,"sys":12660,"fields":12665},{"tags":12658,"concepts":12659},[],[],{"space":12661,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12663,"publishedVersion":63,"revision":45,"locale":29},{"sys":12662},{"type":12,"linkType":13,"id":14},{"sys":12664},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12666},{"url":355,"details":12667,"fileName":361,"contentType":362},{"size":357,"image":12668},{"width":359,"height":360},{"sys":12670,"fields":12673},{"id":12671,"createdAt":12672},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":12674,"slug":12675,"articleIntro":12674,"category":12676},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[12677],{"metadata":12678,"sys":12681,"fields":12688},{"tags":12679,"concepts":12680},[],[],{"space":12682,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12684,"publishedVersion":311,"revision":63,"contentType":12686,"locale":29},{"sys":12683},{"type":12,"linkType":13,"id":14},{"sys":12685},{"id":21,"type":12,"linkType":22},{"sys":12687},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12689,"metaTitle":321,"metaDescription":322,"mainTitle":12690,"subtitle":340,"heroImage":12705,"ctaButton":363,"ctaLink":364},[320],{"data":12691,"content":12692,"nodeType":75},{},[12693,12699],{"data":12694,"content":12695,"nodeType":333},{},[12696],{"data":12697,"marks":12698,"value":332,"nodeType":83},{},[],{"data":12700,"content":12701,"nodeType":88},{},[12702],{"data":12703,"marks":12704,"value":293,"nodeType":83},{},[],{"metadata":12706,"sys":12709,"fields":12714},{"tags":12707,"concepts":12708},[],[],{"space":12710,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12712,"publishedVersion":63,"revision":45,"locale":29},{"sys":12711},{"type":12,"linkType":13,"id":14},{"sys":12713},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12715},{"url":355,"details":12716,"fileName":361,"contentType":362},{"size":357,"image":12717},{"width":359,"height":360},{"sys":12719,"fields":12722},{"id":12720,"createdAt":12721},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":12723,"slug":12724,"articleIntro":12723,"category":12725},"6021 - Matières consommables","compte-6021-matieres-consommables",[12726],{"metadata":12727,"sys":12730,"fields":12737},{"tags":12728,"concepts":12729},[],[],{"space":12731,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12733,"publishedVersion":311,"revision":63,"contentType":12735,"locale":29},{"sys":12732},{"type":12,"linkType":13,"id":14},{"sys":12734},{"id":21,"type":12,"linkType":22},{"sys":12736},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12738,"metaTitle":321,"metaDescription":322,"mainTitle":12739,"subtitle":340,"heroImage":12754,"ctaButton":363,"ctaLink":364},[320],{"data":12740,"content":12741,"nodeType":75},{},[12742,12748],{"data":12743,"content":12744,"nodeType":333},{},[12745],{"data":12746,"marks":12747,"value":332,"nodeType":83},{},[],{"data":12749,"content":12750,"nodeType":88},{},[12751],{"data":12752,"marks":12753,"value":293,"nodeType":83},{},[],{"metadata":12755,"sys":12758,"fields":12763},{"tags":12756,"concepts":12757},[],[],{"space":12759,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12761,"publishedVersion":63,"revision":45,"locale":29},{"sys":12760},{"type":12,"linkType":13,"id":14},{"sys":12762},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12764},{"url":355,"details":12765,"fileName":361,"contentType":362},{"size":357,"image":12766},{"width":359,"height":360},{"sys":12768,"fields":12771},{"id":12769,"createdAt":12770},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":12772,"slug":12773,"articleIntro":-1,"category":12774},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[12775],{"metadata":12776,"sys":12779,"fields":12786},{"tags":12777,"concepts":12778},[],[],{"space":12780,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12782,"publishedVersion":311,"revision":63,"contentType":12784,"locale":29},{"sys":12781},{"type":12,"linkType":13,"id":14},{"sys":12783},{"id":21,"type":12,"linkType":22},{"sys":12785},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12787,"metaTitle":321,"metaDescription":322,"mainTitle":12788,"subtitle":340,"heroImage":12803,"ctaButton":363,"ctaLink":364},[320],{"data":12789,"content":12790,"nodeType":75},{},[12791,12797],{"data":12792,"content":12793,"nodeType":333},{},[12794],{"data":12795,"marks":12796,"value":332,"nodeType":83},{},[],{"data":12798,"content":12799,"nodeType":88},{},[12800],{"data":12801,"marks":12802,"value":293,"nodeType":83},{},[],{"metadata":12804,"sys":12807,"fields":12812},{"tags":12805,"concepts":12806},[],[],{"space":12808,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12810,"publishedVersion":63,"revision":45,"locale":29},{"sys":12809},{"type":12,"linkType":13,"id":14},{"sys":12811},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12813},{"url":355,"details":12814,"fileName":361,"contentType":362},{"size":357,"image":12815},{"width":359,"height":360},{"sys":12817,"fields":12820},{"id":12818,"createdAt":12819},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":12821,"slug":12822,"articleIntro":12821,"category":12823},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[12824],{"metadata":12825,"sys":12828,"fields":12835},{"tags":12826,"concepts":12827},[],[],{"space":12829,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12831,"publishedVersion":311,"revision":63,"contentType":12833,"locale":29},{"sys":12830},{"type":12,"linkType":13,"id":14},{"sys":12832},{"id":21,"type":12,"linkType":22},{"sys":12834},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12836,"metaTitle":321,"metaDescription":322,"mainTitle":12837,"subtitle":340,"heroImage":12852,"ctaButton":363,"ctaLink":364},[320],{"data":12838,"content":12839,"nodeType":75},{},[12840,12846],{"data":12841,"content":12842,"nodeType":333},{},[12843],{"data":12844,"marks":12845,"value":332,"nodeType":83},{},[],{"data":12847,"content":12848,"nodeType":88},{},[12849],{"data":12850,"marks":12851,"value":293,"nodeType":83},{},[],{"metadata":12853,"sys":12856,"fields":12861},{"tags":12854,"concepts":12855},[],[],{"space":12857,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12859,"publishedVersion":63,"revision":45,"locale":29},{"sys":12858},{"type":12,"linkType":13,"id":14},{"sys":12860},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12862},{"url":355,"details":12863,"fileName":361,"contentType":362},{"size":357,"image":12864},{"width":359,"height":360},{"sys":12866,"fields":12869},{"id":12867,"createdAt":12868},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":12870,"slug":12871,"articleIntro":12870,"category":12872},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[12873],{"metadata":12874,"sys":12877,"fields":12884},{"tags":12875,"concepts":12876},[],[],{"space":12878,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12880,"publishedVersion":311,"revision":63,"contentType":12882,"locale":29},{"sys":12879},{"type":12,"linkType":13,"id":14},{"sys":12881},{"id":21,"type":12,"linkType":22},{"sys":12883},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12885,"metaTitle":321,"metaDescription":322,"mainTitle":12886,"subtitle":340,"heroImage":12901,"ctaButton":363,"ctaLink":364},[320],{"data":12887,"content":12888,"nodeType":75},{},[12889,12895],{"data":12890,"content":12891,"nodeType":333},{},[12892],{"data":12893,"marks":12894,"value":332,"nodeType":83},{},[],{"data":12896,"content":12897,"nodeType":88},{},[12898],{"data":12899,"marks":12900,"value":293,"nodeType":83},{},[],{"metadata":12902,"sys":12905,"fields":12910},{"tags":12903,"concepts":12904},[],[],{"space":12906,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12908,"publishedVersion":63,"revision":45,"locale":29},{"sys":12907},{"type":12,"linkType":13,"id":14},{"sys":12909},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12911},{"url":355,"details":12912,"fileName":361,"contentType":362},{"size":357,"image":12913},{"width":359,"height":360},{"sys":12915,"fields":12918},{"id":12916,"createdAt":12917},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":12919,"slug":12920,"articleIntro":12919,"category":12921},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[12922],{"metadata":12923,"sys":12926,"fields":12933},{"tags":12924,"concepts":12925},[],[],{"space":12927,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12929,"publishedVersion":311,"revision":63,"contentType":12931,"locale":29},{"sys":12928},{"type":12,"linkType":13,"id":14},{"sys":12930},{"id":21,"type":12,"linkType":22},{"sys":12932},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12934,"metaTitle":321,"metaDescription":322,"mainTitle":12935,"subtitle":340,"heroImage":12950,"ctaButton":363,"ctaLink":364},[320],{"data":12936,"content":12937,"nodeType":75},{},[12938,12944],{"data":12939,"content":12940,"nodeType":333},{},[12941],{"data":12942,"marks":12943,"value":332,"nodeType":83},{},[],{"data":12945,"content":12946,"nodeType":88},{},[12947],{"data":12948,"marks":12949,"value":293,"nodeType":83},{},[],{"metadata":12951,"sys":12954,"fields":12959},{"tags":12952,"concepts":12953},[],[],{"space":12955,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":12957,"publishedVersion":63,"revision":45,"locale":29},{"sys":12956},{"type":12,"linkType":13,"id":14},{"sys":12958},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":12960},{"url":355,"details":12961,"fileName":361,"contentType":362},{"size":357,"image":12962},{"width":359,"height":360},{"sys":12964,"fields":12967},{"id":12965,"createdAt":12966},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":12968,"slug":12969,"articleIntro":12968,"category":12970},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[12971],{"metadata":12972,"sys":12975,"fields":12982},{"tags":12973,"concepts":12974},[],[],{"space":12976,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":12978,"publishedVersion":311,"revision":63,"contentType":12980,"locale":29},{"sys":12977},{"type":12,"linkType":13,"id":14},{"sys":12979},{"id":21,"type":12,"linkType":22},{"sys":12981},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":12983,"metaTitle":321,"metaDescription":322,"mainTitle":12984,"subtitle":340,"heroImage":12999,"ctaButton":363,"ctaLink":364},[320],{"data":12985,"content":12986,"nodeType":75},{},[12987,12993],{"data":12988,"content":12989,"nodeType":333},{},[12990],{"data":12991,"marks":12992,"value":332,"nodeType":83},{},[],{"data":12994,"content":12995,"nodeType":88},{},[12996],{"data":12997,"marks":12998,"value":293,"nodeType":83},{},[],{"metadata":13000,"sys":13003,"fields":13008},{"tags":13001,"concepts":13002},[],[],{"space":13004,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13006,"publishedVersion":63,"revision":45,"locale":29},{"sys":13005},{"type":12,"linkType":13,"id":14},{"sys":13007},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13009},{"url":355,"details":13010,"fileName":361,"contentType":362},{"size":357,"image":13011},{"width":359,"height":360},{"sys":13013,"fields":13016},{"id":13014,"createdAt":13015},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":13017,"slug":13018,"articleIntro":13017,"category":13019},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[13020],{"metadata":13021,"sys":13024,"fields":13031},{"tags":13022,"concepts":13023},[],[],{"space":13025,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13027,"publishedVersion":311,"revision":63,"contentType":13029,"locale":29},{"sys":13026},{"type":12,"linkType":13,"id":14},{"sys":13028},{"id":21,"type":12,"linkType":22},{"sys":13030},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13032,"metaTitle":321,"metaDescription":322,"mainTitle":13033,"subtitle":340,"heroImage":13048,"ctaButton":363,"ctaLink":364},[320],{"data":13034,"content":13035,"nodeType":75},{},[13036,13042],{"data":13037,"content":13038,"nodeType":333},{},[13039],{"data":13040,"marks":13041,"value":332,"nodeType":83},{},[],{"data":13043,"content":13044,"nodeType":88},{},[13045],{"data":13046,"marks":13047,"value":293,"nodeType":83},{},[],{"metadata":13049,"sys":13052,"fields":13057},{"tags":13050,"concepts":13051},[],[],{"space":13053,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13055,"publishedVersion":63,"revision":45,"locale":29},{"sys":13054},{"type":12,"linkType":13,"id":14},{"sys":13056},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13058},{"url":355,"details":13059,"fileName":361,"contentType":362},{"size":357,"image":13060},{"width":359,"height":360},{"sys":13062,"fields":13065},{"id":13063,"createdAt":13064},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":13066,"slug":13067,"articleIntro":13066,"category":13068},"1681 - Autres emprunts","compte-1681-autres-emprunts",[13069],{"metadata":13070,"sys":13073,"fields":13080},{"tags":13071,"concepts":13072},[],[],{"space":13074,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13076,"publishedVersion":311,"revision":63,"contentType":13078,"locale":29},{"sys":13075},{"type":12,"linkType":13,"id":14},{"sys":13077},{"id":21,"type":12,"linkType":22},{"sys":13079},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13081,"metaTitle":321,"metaDescription":322,"mainTitle":13082,"subtitle":340,"heroImage":13097,"ctaButton":363,"ctaLink":364},[320],{"data":13083,"content":13084,"nodeType":75},{},[13085,13091],{"data":13086,"content":13087,"nodeType":333},{},[13088],{"data":13089,"marks":13090,"value":332,"nodeType":83},{},[],{"data":13092,"content":13093,"nodeType":88},{},[13094],{"data":13095,"marks":13096,"value":293,"nodeType":83},{},[],{"metadata":13098,"sys":13101,"fields":13106},{"tags":13099,"concepts":13100},[],[],{"space":13102,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13104,"publishedVersion":63,"revision":45,"locale":29},{"sys":13103},{"type":12,"linkType":13,"id":14},{"sys":13105},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13107},{"url":355,"details":13108,"fileName":361,"contentType":362},{"size":357,"image":13109},{"width":359,"height":360},{"sys":13111,"fields":13114},{"id":13112,"createdAt":13113},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":13115,"slug":13116,"articleIntro":13115,"category":13117},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[13118],{"metadata":13119,"sys":13122,"fields":13129},{"tags":13120,"concepts":13121},[],[],{"space":13123,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13125,"publishedVersion":311,"revision":63,"contentType":13127,"locale":29},{"sys":13124},{"type":12,"linkType":13,"id":14},{"sys":13126},{"id":21,"type":12,"linkType":22},{"sys":13128},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13130,"metaTitle":321,"metaDescription":322,"mainTitle":13131,"subtitle":340,"heroImage":13146,"ctaButton":363,"ctaLink":364},[320],{"data":13132,"content":13133,"nodeType":75},{},[13134,13140],{"data":13135,"content":13136,"nodeType":333},{},[13137],{"data":13138,"marks":13139,"value":332,"nodeType":83},{},[],{"data":13141,"content":13142,"nodeType":88},{},[13143],{"data":13144,"marks":13145,"value":293,"nodeType":83},{},[],{"metadata":13147,"sys":13150,"fields":13155},{"tags":13148,"concepts":13149},[],[],{"space":13151,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13153,"publishedVersion":63,"revision":45,"locale":29},{"sys":13152},{"type":12,"linkType":13,"id":14},{"sys":13154},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13156},{"url":355,"details":13157,"fileName":361,"contentType":362},{"size":357,"image":13158},{"width":359,"height":360},{"sys":13160,"fields":13163},{"id":13161,"createdAt":13162},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":13164,"slug":13165,"articleIntro":13164,"category":13166},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[13167],{"metadata":13168,"sys":13171,"fields":13178},{"tags":13169,"concepts":13170},[],[],{"space":13172,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13174,"publishedVersion":311,"revision":63,"contentType":13176,"locale":29},{"sys":13173},{"type":12,"linkType":13,"id":14},{"sys":13175},{"id":21,"type":12,"linkType":22},{"sys":13177},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13179,"metaTitle":321,"metaDescription":322,"mainTitle":13180,"subtitle":340,"heroImage":13195,"ctaButton":363,"ctaLink":364},[320],{"data":13181,"content":13182,"nodeType":75},{},[13183,13189],{"data":13184,"content":13185,"nodeType":333},{},[13186],{"data":13187,"marks":13188,"value":332,"nodeType":83},{},[],{"data":13190,"content":13191,"nodeType":88},{},[13192],{"data":13193,"marks":13194,"value":293,"nodeType":83},{},[],{"metadata":13196,"sys":13199,"fields":13204},{"tags":13197,"concepts":13198},[],[],{"space":13200,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13202,"publishedVersion":63,"revision":45,"locale":29},{"sys":13201},{"type":12,"linkType":13,"id":14},{"sys":13203},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13205},{"url":355,"details":13206,"fileName":361,"contentType":362},{"size":357,"image":13207},{"width":359,"height":360},{"sys":13209,"fields":13212},{"id":13210,"createdAt":13211},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":13213,"slug":13214,"articleIntro":13213,"category":13215},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[13216],{"metadata":13217,"sys":13220,"fields":13227},{"tags":13218,"concepts":13219},[],[],{"space":13221,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13223,"publishedVersion":311,"revision":63,"contentType":13225,"locale":29},{"sys":13222},{"type":12,"linkType":13,"id":14},{"sys":13224},{"id":21,"type":12,"linkType":22},{"sys":13226},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13228,"metaTitle":321,"metaDescription":322,"mainTitle":13229,"subtitle":340,"heroImage":13244,"ctaButton":363,"ctaLink":364},[320],{"data":13230,"content":13231,"nodeType":75},{},[13232,13238],{"data":13233,"content":13234,"nodeType":333},{},[13235],{"data":13236,"marks":13237,"value":332,"nodeType":83},{},[],{"data":13239,"content":13240,"nodeType":88},{},[13241],{"data":13242,"marks":13243,"value":293,"nodeType":83},{},[],{"metadata":13245,"sys":13248,"fields":13253},{"tags":13246,"concepts":13247},[],[],{"space":13249,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13251,"publishedVersion":63,"revision":45,"locale":29},{"sys":13250},{"type":12,"linkType":13,"id":14},{"sys":13252},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13254},{"url":355,"details":13255,"fileName":361,"contentType":362},{"size":357,"image":13256},{"width":359,"height":360},{"sys":13258,"fields":13261},{"id":13259,"createdAt":13260},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":13262,"slug":13263,"articleIntro":13262,"category":13264},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[13265],{"metadata":13266,"sys":13269,"fields":13276},{"tags":13267,"concepts":13268},[],[],{"space":13270,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13272,"publishedVersion":311,"revision":63,"contentType":13274,"locale":29},{"sys":13271},{"type":12,"linkType":13,"id":14},{"sys":13273},{"id":21,"type":12,"linkType":22},{"sys":13275},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13277,"metaTitle":321,"metaDescription":322,"mainTitle":13278,"subtitle":340,"heroImage":13293,"ctaButton":363,"ctaLink":364},[320],{"data":13279,"content":13280,"nodeType":75},{},[13281,13287],{"data":13282,"content":13283,"nodeType":333},{},[13284],{"data":13285,"marks":13286,"value":332,"nodeType":83},{},[],{"data":13288,"content":13289,"nodeType":88},{},[13290],{"data":13291,"marks":13292,"value":293,"nodeType":83},{},[],{"metadata":13294,"sys":13297,"fields":13302},{"tags":13295,"concepts":13296},[],[],{"space":13298,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13300,"publishedVersion":63,"revision":45,"locale":29},{"sys":13299},{"type":12,"linkType":13,"id":14},{"sys":13301},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13303},{"url":355,"details":13304,"fileName":361,"contentType":362},{"size":357,"image":13305},{"width":359,"height":360},{"sys":13307,"fields":13310},{"id":13308,"createdAt":13309},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":13311,"slug":13312,"articleIntro":-1,"category":13313},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[13314],{"metadata":13315,"sys":13318,"fields":13325},{"tags":13316,"concepts":13317},[],[],{"space":13319,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13321,"publishedVersion":311,"revision":63,"contentType":13323,"locale":29},{"sys":13320},{"type":12,"linkType":13,"id":14},{"sys":13322},{"id":21,"type":12,"linkType":22},{"sys":13324},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13326,"metaTitle":321,"metaDescription":322,"mainTitle":13327,"subtitle":340,"heroImage":13342,"ctaButton":363,"ctaLink":364},[320],{"data":13328,"content":13329,"nodeType":75},{},[13330,13336],{"data":13331,"content":13332,"nodeType":333},{},[13333],{"data":13334,"marks":13335,"value":332,"nodeType":83},{},[],{"data":13337,"content":13338,"nodeType":88},{},[13339],{"data":13340,"marks":13341,"value":293,"nodeType":83},{},[],{"metadata":13343,"sys":13346,"fields":13351},{"tags":13344,"concepts":13345},[],[],{"space":13347,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13349,"publishedVersion":63,"revision":45,"locale":29},{"sys":13348},{"type":12,"linkType":13,"id":14},{"sys":13350},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13352},{"url":355,"details":13353,"fileName":361,"contentType":362},{"size":357,"image":13354},{"width":359,"height":360},{"sys":13356,"fields":13359},{"id":13357,"createdAt":13358},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":13360,"slug":13361,"articleIntro":13360,"category":13362},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[13363],{"metadata":13364,"sys":13367,"fields":13374},{"tags":13365,"concepts":13366},[],[],{"space":13368,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13370,"publishedVersion":311,"revision":63,"contentType":13372,"locale":29},{"sys":13369},{"type":12,"linkType":13,"id":14},{"sys":13371},{"id":21,"type":12,"linkType":22},{"sys":13373},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13375,"metaTitle":321,"metaDescription":322,"mainTitle":13376,"subtitle":340,"heroImage":13391,"ctaButton":363,"ctaLink":364},[320],{"data":13377,"content":13378,"nodeType":75},{},[13379,13385],{"data":13380,"content":13381,"nodeType":333},{},[13382],{"data":13383,"marks":13384,"value":332,"nodeType":83},{},[],{"data":13386,"content":13387,"nodeType":88},{},[13388],{"data":13389,"marks":13390,"value":293,"nodeType":83},{},[],{"metadata":13392,"sys":13395,"fields":13400},{"tags":13393,"concepts":13394},[],[],{"space":13396,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13398,"publishedVersion":63,"revision":45,"locale":29},{"sys":13397},{"type":12,"linkType":13,"id":14},{"sys":13399},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13401},{"url":355,"details":13402,"fileName":361,"contentType":362},{"size":357,"image":13403},{"width":359,"height":360},{"sys":13405,"fields":13408},{"id":13406,"createdAt":13407},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":13409,"slug":13410,"articleIntro":13409,"category":13411},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[13412],{"metadata":13413,"sys":13416,"fields":13423},{"tags":13414,"concepts":13415},[],[],{"space":13417,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13419,"publishedVersion":311,"revision":63,"contentType":13421,"locale":29},{"sys":13418},{"type":12,"linkType":13,"id":14},{"sys":13420},{"id":21,"type":12,"linkType":22},{"sys":13422},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13424,"metaTitle":321,"metaDescription":322,"mainTitle":13425,"subtitle":340,"heroImage":13440,"ctaButton":363,"ctaLink":364},[320],{"data":13426,"content":13427,"nodeType":75},{},[13428,13434],{"data":13429,"content":13430,"nodeType":333},{},[13431],{"data":13432,"marks":13433,"value":332,"nodeType":83},{},[],{"data":13435,"content":13436,"nodeType":88},{},[13437],{"data":13438,"marks":13439,"value":293,"nodeType":83},{},[],{"metadata":13441,"sys":13444,"fields":13449},{"tags":13442,"concepts":13443},[],[],{"space":13445,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13447,"publishedVersion":63,"revision":45,"locale":29},{"sys":13446},{"type":12,"linkType":13,"id":14},{"sys":13448},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13450},{"url":355,"details":13451,"fileName":361,"contentType":362},{"size":357,"image":13452},{"width":359,"height":360},{"sys":13454,"fields":13457},{"id":13455,"createdAt":13456},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":13458,"slug":13459,"articleIntro":-1,"category":13460},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[13461],{"metadata":13462,"sys":13465,"fields":13472},{"tags":13463,"concepts":13464},[],[],{"space":13466,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13468,"publishedVersion":311,"revision":63,"contentType":13470,"locale":29},{"sys":13467},{"type":12,"linkType":13,"id":14},{"sys":13469},{"id":21,"type":12,"linkType":22},{"sys":13471},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13473,"metaTitle":321,"metaDescription":322,"mainTitle":13474,"subtitle":340,"heroImage":13489,"ctaButton":363,"ctaLink":364},[320],{"data":13475,"content":13476,"nodeType":75},{},[13477,13483],{"data":13478,"content":13479,"nodeType":333},{},[13480],{"data":13481,"marks":13482,"value":332,"nodeType":83},{},[],{"data":13484,"content":13485,"nodeType":88},{},[13486],{"data":13487,"marks":13488,"value":293,"nodeType":83},{},[],{"metadata":13490,"sys":13493,"fields":13498},{"tags":13491,"concepts":13492},[],[],{"space":13494,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13496,"publishedVersion":63,"revision":45,"locale":29},{"sys":13495},{"type":12,"linkType":13,"id":14},{"sys":13497},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13499},{"url":355,"details":13500,"fileName":361,"contentType":362},{"size":357,"image":13501},{"width":359,"height":360},{"sys":13503,"fields":13506},{"id":13504,"createdAt":13505},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":13507,"slug":13508,"articleIntro":13507,"category":13509},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[13510],{"metadata":13511,"sys":13514,"fields":13521},{"tags":13512,"concepts":13513},[],[],{"space":13515,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13517,"publishedVersion":311,"revision":63,"contentType":13519,"locale":29},{"sys":13516},{"type":12,"linkType":13,"id":14},{"sys":13518},{"id":21,"type":12,"linkType":22},{"sys":13520},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13522,"metaTitle":321,"metaDescription":322,"mainTitle":13523,"subtitle":340,"heroImage":13538,"ctaButton":363,"ctaLink":364},[320],{"data":13524,"content":13525,"nodeType":75},{},[13526,13532],{"data":13527,"content":13528,"nodeType":333},{},[13529],{"data":13530,"marks":13531,"value":332,"nodeType":83},{},[],{"data":13533,"content":13534,"nodeType":88},{},[13535],{"data":13536,"marks":13537,"value":293,"nodeType":83},{},[],{"metadata":13539,"sys":13542,"fields":13547},{"tags":13540,"concepts":13541},[],[],{"space":13543,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13545,"publishedVersion":63,"revision":45,"locale":29},{"sys":13544},{"type":12,"linkType":13,"id":14},{"sys":13546},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13548},{"url":355,"details":13549,"fileName":361,"contentType":362},{"size":357,"image":13550},{"width":359,"height":360},{"sys":13552,"fields":13555},{"id":13553,"createdAt":13554},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":13556,"slug":13557,"articleIntro":-1,"category":13558},"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",[13559],{"metadata":13560,"sys":13563,"fields":13570},{"tags":13561,"concepts":13562},[],[],{"space":13564,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13566,"publishedVersion":311,"revision":63,"contentType":13568,"locale":29},{"sys":13565},{"type":12,"linkType":13,"id":14},{"sys":13567},{"id":21,"type":12,"linkType":22},{"sys":13569},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13571,"metaTitle":321,"metaDescription":322,"mainTitle":13572,"subtitle":340,"heroImage":13587,"ctaButton":363,"ctaLink":364},[320],{"data":13573,"content":13574,"nodeType":75},{},[13575,13581],{"data":13576,"content":13577,"nodeType":333},{},[13578],{"data":13579,"marks":13580,"value":332,"nodeType":83},{},[],{"data":13582,"content":13583,"nodeType":88},{},[13584],{"data":13585,"marks":13586,"value":293,"nodeType":83},{},[],{"metadata":13588,"sys":13591,"fields":13596},{"tags":13589,"concepts":13590},[],[],{"space":13592,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13594,"publishedVersion":63,"revision":45,"locale":29},{"sys":13593},{"type":12,"linkType":13,"id":14},{"sys":13595},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13597},{"url":355,"details":13598,"fileName":361,"contentType":362},{"size":357,"image":13599},{"width":359,"height":360},{"sys":13601,"fields":13604},{"id":13602,"createdAt":13603},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":13605,"slug":13606,"articleIntro":13605,"category":13607},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[13608],{"metadata":13609,"sys":13612,"fields":13619},{"tags":13610,"concepts":13611},[],[],{"space":13613,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13615,"publishedVersion":311,"revision":63,"contentType":13617,"locale":29},{"sys":13614},{"type":12,"linkType":13,"id":14},{"sys":13616},{"id":21,"type":12,"linkType":22},{"sys":13618},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13620,"metaTitle":321,"metaDescription":322,"mainTitle":13621,"subtitle":340,"heroImage":13636,"ctaButton":363,"ctaLink":364},[320],{"data":13622,"content":13623,"nodeType":75},{},[13624,13630],{"data":13625,"content":13626,"nodeType":333},{},[13627],{"data":13628,"marks":13629,"value":332,"nodeType":83},{},[],{"data":13631,"content":13632,"nodeType":88},{},[13633],{"data":13634,"marks":13635,"value":293,"nodeType":83},{},[],{"metadata":13637,"sys":13640,"fields":13645},{"tags":13638,"concepts":13639},[],[],{"space":13641,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13643,"publishedVersion":63,"revision":45,"locale":29},{"sys":13642},{"type":12,"linkType":13,"id":14},{"sys":13644},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13646},{"url":355,"details":13647,"fileName":361,"contentType":362},{"size":357,"image":13648},{"width":359,"height":360},{"sys":13650,"fields":13653},{"id":13651,"createdAt":13652},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":13654,"slug":13655,"articleIntro":13654,"category":13656},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[13657],{"metadata":13658,"sys":13661,"fields":13668},{"tags":13659,"concepts":13660},[],[],{"space":13662,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13664,"publishedVersion":311,"revision":63,"contentType":13666,"locale":29},{"sys":13663},{"type":12,"linkType":13,"id":14},{"sys":13665},{"id":21,"type":12,"linkType":22},{"sys":13667},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13669,"metaTitle":321,"metaDescription":322,"mainTitle":13670,"subtitle":340,"heroImage":13685,"ctaButton":363,"ctaLink":364},[320],{"data":13671,"content":13672,"nodeType":75},{},[13673,13679],{"data":13674,"content":13675,"nodeType":333},{},[13676],{"data":13677,"marks":13678,"value":332,"nodeType":83},{},[],{"data":13680,"content":13681,"nodeType":88},{},[13682],{"data":13683,"marks":13684,"value":293,"nodeType":83},{},[],{"metadata":13686,"sys":13689,"fields":13694},{"tags":13687,"concepts":13688},[],[],{"space":13690,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13692,"publishedVersion":63,"revision":45,"locale":29},{"sys":13691},{"type":12,"linkType":13,"id":14},{"sys":13693},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13695},{"url":355,"details":13696,"fileName":361,"contentType":362},{"size":357,"image":13697},{"width":359,"height":360},{"sys":13699,"fields":13702},{"id":13700,"createdAt":13701},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":13703,"slug":13704,"articleIntro":13703,"category":13705},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[13706],{"metadata":13707,"sys":13710,"fields":13717},{"tags":13708,"concepts":13709},[],[],{"space":13711,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13713,"publishedVersion":311,"revision":63,"contentType":13715,"locale":29},{"sys":13712},{"type":12,"linkType":13,"id":14},{"sys":13714},{"id":21,"type":12,"linkType":22},{"sys":13716},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13718,"metaTitle":321,"metaDescription":322,"mainTitle":13719,"subtitle":340,"heroImage":13734,"ctaButton":363,"ctaLink":364},[320],{"data":13720,"content":13721,"nodeType":75},{},[13722,13728],{"data":13723,"content":13724,"nodeType":333},{},[13725],{"data":13726,"marks":13727,"value":332,"nodeType":83},{},[],{"data":13729,"content":13730,"nodeType":88},{},[13731],{"data":13732,"marks":13733,"value":293,"nodeType":83},{},[],{"metadata":13735,"sys":13738,"fields":13743},{"tags":13736,"concepts":13737},[],[],{"space":13739,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13741,"publishedVersion":63,"revision":45,"locale":29},{"sys":13740},{"type":12,"linkType":13,"id":14},{"sys":13742},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13744},{"url":355,"details":13745,"fileName":361,"contentType":362},{"size":357,"image":13746},{"width":359,"height":360},{"sys":13748,"fields":13751},{"id":13749,"createdAt":13750},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":13752,"slug":13753,"articleIntro":13752,"category":13754},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[13755],{"metadata":13756,"sys":13759,"fields":13766},{"tags":13757,"concepts":13758},[],[],{"space":13760,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13762,"publishedVersion":311,"revision":63,"contentType":13764,"locale":29},{"sys":13761},{"type":12,"linkType":13,"id":14},{"sys":13763},{"id":21,"type":12,"linkType":22},{"sys":13765},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13767,"metaTitle":321,"metaDescription":322,"mainTitle":13768,"subtitle":340,"heroImage":13783,"ctaButton":363,"ctaLink":364},[320],{"data":13769,"content":13770,"nodeType":75},{},[13771,13777],{"data":13772,"content":13773,"nodeType":333},{},[13774],{"data":13775,"marks":13776,"value":332,"nodeType":83},{},[],{"data":13778,"content":13779,"nodeType":88},{},[13780],{"data":13781,"marks":13782,"value":293,"nodeType":83},{},[],{"metadata":13784,"sys":13787,"fields":13792},{"tags":13785,"concepts":13786},[],[],{"space":13788,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13790,"publishedVersion":63,"revision":45,"locale":29},{"sys":13789},{"type":12,"linkType":13,"id":14},{"sys":13791},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13793},{"url":355,"details":13794,"fileName":361,"contentType":362},{"size":357,"image":13795},{"width":359,"height":360},{"sys":13797,"fields":13800},{"id":13798,"createdAt":13799},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":13801,"slug":13802,"articleIntro":-1,"category":13803},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[13804],{"metadata":13805,"sys":13808,"fields":13815},{"tags":13806,"concepts":13807},[],[],{"space":13809,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13811,"publishedVersion":311,"revision":63,"contentType":13813,"locale":29},{"sys":13810},{"type":12,"linkType":13,"id":14},{"sys":13812},{"id":21,"type":12,"linkType":22},{"sys":13814},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13816,"metaTitle":321,"metaDescription":322,"mainTitle":13817,"subtitle":340,"heroImage":13832,"ctaButton":363,"ctaLink":364},[320],{"data":13818,"content":13819,"nodeType":75},{},[13820,13826],{"data":13821,"content":13822,"nodeType":333},{},[13823],{"data":13824,"marks":13825,"value":332,"nodeType":83},{},[],{"data":13827,"content":13828,"nodeType":88},{},[13829],{"data":13830,"marks":13831,"value":293,"nodeType":83},{},[],{"metadata":13833,"sys":13836,"fields":13841},{"tags":13834,"concepts":13835},[],[],{"space":13837,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13839,"publishedVersion":63,"revision":45,"locale":29},{"sys":13838},{"type":12,"linkType":13,"id":14},{"sys":13840},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13842},{"url":355,"details":13843,"fileName":361,"contentType":362},{"size":357,"image":13844},{"width":359,"height":360},{"sys":13846,"fields":13849},{"id":13847,"createdAt":13848},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":13850,"slug":13851,"articleIntro":13852,"category":13853},"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.",[13854],{"metadata":13855,"sys":13858,"fields":13865},{"tags":13856,"concepts":13857},[],[],{"space":13859,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13861,"publishedVersion":311,"revision":63,"contentType":13863,"locale":29},{"sys":13860},{"type":12,"linkType":13,"id":14},{"sys":13862},{"id":21,"type":12,"linkType":22},{"sys":13864},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13866,"metaTitle":321,"metaDescription":322,"mainTitle":13867,"subtitle":340,"heroImage":13882,"ctaButton":363,"ctaLink":364},[320],{"data":13868,"content":13869,"nodeType":75},{},[13870,13876],{"data":13871,"content":13872,"nodeType":333},{},[13873],{"data":13874,"marks":13875,"value":332,"nodeType":83},{},[],{"data":13877,"content":13878,"nodeType":88},{},[13879],{"data":13880,"marks":13881,"value":293,"nodeType":83},{},[],{"metadata":13883,"sys":13886,"fields":13891},{"tags":13884,"concepts":13885},[],[],{"space":13887,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13889,"publishedVersion":63,"revision":45,"locale":29},{"sys":13888},{"type":12,"linkType":13,"id":14},{"sys":13890},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13892},{"url":355,"details":13893,"fileName":361,"contentType":362},{"size":357,"image":13894},{"width":359,"height":360},{"sys":13896,"fields":13899},{"id":13897,"createdAt":13898},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":13900,"slug":13901,"articleIntro":13900,"category":13902},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[13903],{"metadata":13904,"sys":13907,"fields":13914},{"tags":13905,"concepts":13906},[],[],{"space":13908,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13910,"publishedVersion":311,"revision":63,"contentType":13912,"locale":29},{"sys":13909},{"type":12,"linkType":13,"id":14},{"sys":13911},{"id":21,"type":12,"linkType":22},{"sys":13913},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13915,"metaTitle":321,"metaDescription":322,"mainTitle":13916,"subtitle":340,"heroImage":13931,"ctaButton":363,"ctaLink":364},[320],{"data":13917,"content":13918,"nodeType":75},{},[13919,13925],{"data":13920,"content":13921,"nodeType":333},{},[13922],{"data":13923,"marks":13924,"value":332,"nodeType":83},{},[],{"data":13926,"content":13927,"nodeType":88},{},[13928],{"data":13929,"marks":13930,"value":293,"nodeType":83},{},[],{"metadata":13932,"sys":13935,"fields":13940},{"tags":13933,"concepts":13934},[],[],{"space":13936,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13938,"publishedVersion":63,"revision":45,"locale":29},{"sys":13937},{"type":12,"linkType":13,"id":14},{"sys":13939},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13941},{"url":355,"details":13942,"fileName":361,"contentType":362},{"size":357,"image":13943},{"width":359,"height":360},{"sys":13945,"fields":13948},{"id":13946,"createdAt":13947},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":13949,"slug":13950,"articleIntro":13949,"category":13951},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[13952],{"metadata":13953,"sys":13956,"fields":13963},{"tags":13954,"concepts":13955},[],[],{"space":13957,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":13959,"publishedVersion":311,"revision":63,"contentType":13961,"locale":29},{"sys":13958},{"type":12,"linkType":13,"id":14},{"sys":13960},{"id":21,"type":12,"linkType":22},{"sys":13962},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":13964,"metaTitle":321,"metaDescription":322,"mainTitle":13965,"subtitle":340,"heroImage":13980,"ctaButton":363,"ctaLink":364},[320],{"data":13966,"content":13967,"nodeType":75},{},[13968,13974],{"data":13969,"content":13970,"nodeType":333},{},[13971],{"data":13972,"marks":13973,"value":332,"nodeType":83},{},[],{"data":13975,"content":13976,"nodeType":88},{},[13977],{"data":13978,"marks":13979,"value":293,"nodeType":83},{},[],{"metadata":13981,"sys":13984,"fields":13989},{"tags":13982,"concepts":13983},[],[],{"space":13985,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":13987,"publishedVersion":63,"revision":45,"locale":29},{"sys":13986},{"type":12,"linkType":13,"id":14},{"sys":13988},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":13990},{"url":355,"details":13991,"fileName":361,"contentType":362},{"size":357,"image":13992},{"width":359,"height":360},{"sys":13994,"fields":13997},{"id":13995,"createdAt":13996},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":13998,"slug":13999,"articleIntro":13998,"category":14000},"6358 - Autres droits","compte-6358-autres-droits",[14001],{"metadata":14002,"sys":14005,"fields":14012},{"tags":14003,"concepts":14004},[],[],{"space":14006,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14008,"publishedVersion":311,"revision":63,"contentType":14010,"locale":29},{"sys":14007},{"type":12,"linkType":13,"id":14},{"sys":14009},{"id":21,"type":12,"linkType":22},{"sys":14011},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14013,"metaTitle":321,"metaDescription":322,"mainTitle":14014,"subtitle":340,"heroImage":14029,"ctaButton":363,"ctaLink":364},[320],{"data":14015,"content":14016,"nodeType":75},{},[14017,14023],{"data":14018,"content":14019,"nodeType":333},{},[14020],{"data":14021,"marks":14022,"value":332,"nodeType":83},{},[],{"data":14024,"content":14025,"nodeType":88},{},[14026],{"data":14027,"marks":14028,"value":293,"nodeType":83},{},[],{"metadata":14030,"sys":14033,"fields":14038},{"tags":14031,"concepts":14032},[],[],{"space":14034,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14036,"publishedVersion":63,"revision":45,"locale":29},{"sys":14035},{"type":12,"linkType":13,"id":14},{"sys":14037},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14039},{"url":355,"details":14040,"fileName":361,"contentType":362},{"size":357,"image":14041},{"width":359,"height":360},{"sys":14043,"fields":14046},{"id":14044,"createdAt":14045},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":14047,"slug":14048,"articleIntro":14047,"category":14049},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[14050],{"metadata":14051,"sys":14054,"fields":14061},{"tags":14052,"concepts":14053},[],[],{"space":14055,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14057,"publishedVersion":311,"revision":63,"contentType":14059,"locale":29},{"sys":14056},{"type":12,"linkType":13,"id":14},{"sys":14058},{"id":21,"type":12,"linkType":22},{"sys":14060},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14062,"metaTitle":321,"metaDescription":322,"mainTitle":14063,"subtitle":340,"heroImage":14078,"ctaButton":363,"ctaLink":364},[320],{"data":14064,"content":14065,"nodeType":75},{},[14066,14072],{"data":14067,"content":14068,"nodeType":333},{},[14069],{"data":14070,"marks":14071,"value":332,"nodeType":83},{},[],{"data":14073,"content":14074,"nodeType":88},{},[14075],{"data":14076,"marks":14077,"value":293,"nodeType":83},{},[],{"metadata":14079,"sys":14082,"fields":14087},{"tags":14080,"concepts":14081},[],[],{"space":14083,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14085,"publishedVersion":63,"revision":45,"locale":29},{"sys":14084},{"type":12,"linkType":13,"id":14},{"sys":14086},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14088},{"url":355,"details":14089,"fileName":361,"contentType":362},{"size":357,"image":14090},{"width":359,"height":360},{"sys":14092,"fields":14095},{"id":14093,"createdAt":14094},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":14096,"slug":14097,"articleIntro":-1,"category":14098},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[14099],{"metadata":14100,"sys":14103,"fields":14110},{"tags":14101,"concepts":14102},[],[],{"space":14104,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14106,"publishedVersion":311,"revision":63,"contentType":14108,"locale":29},{"sys":14105},{"type":12,"linkType":13,"id":14},{"sys":14107},{"id":21,"type":12,"linkType":22},{"sys":14109},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14111,"metaTitle":321,"metaDescription":322,"mainTitle":14112,"subtitle":340,"heroImage":14127,"ctaButton":363,"ctaLink":364},[320],{"data":14113,"content":14114,"nodeType":75},{},[14115,14121],{"data":14116,"content":14117,"nodeType":333},{},[14118],{"data":14119,"marks":14120,"value":332,"nodeType":83},{},[],{"data":14122,"content":14123,"nodeType":88},{},[14124],{"data":14125,"marks":14126,"value":293,"nodeType":83},{},[],{"metadata":14128,"sys":14131,"fields":14136},{"tags":14129,"concepts":14130},[],[],{"space":14132,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14134,"publishedVersion":63,"revision":45,"locale":29},{"sys":14133},{"type":12,"linkType":13,"id":14},{"sys":14135},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14137},{"url":355,"details":14138,"fileName":361,"contentType":362},{"size":357,"image":14139},{"width":359,"height":360},{"sys":14141,"fields":14144},{"id":14142,"createdAt":14143},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":14145,"slug":14146,"articleIntro":14145,"category":14147},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[14148],{"metadata":14149,"sys":14152,"fields":14159},{"tags":14150,"concepts":14151},[],[],{"space":14153,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14155,"publishedVersion":311,"revision":63,"contentType":14157,"locale":29},{"sys":14154},{"type":12,"linkType":13,"id":14},{"sys":14156},{"id":21,"type":12,"linkType":22},{"sys":14158},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14160,"metaTitle":321,"metaDescription":322,"mainTitle":14161,"subtitle":340,"heroImage":14176,"ctaButton":363,"ctaLink":364},[320],{"data":14162,"content":14163,"nodeType":75},{},[14164,14170],{"data":14165,"content":14166,"nodeType":333},{},[14167],{"data":14168,"marks":14169,"value":332,"nodeType":83},{},[],{"data":14171,"content":14172,"nodeType":88},{},[14173],{"data":14174,"marks":14175,"value":293,"nodeType":83},{},[],{"metadata":14177,"sys":14180,"fields":14185},{"tags":14178,"concepts":14179},[],[],{"space":14181,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14183,"publishedVersion":63,"revision":45,"locale":29},{"sys":14182},{"type":12,"linkType":13,"id":14},{"sys":14184},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14186},{"url":355,"details":14187,"fileName":361,"contentType":362},{"size":357,"image":14188},{"width":359,"height":360},{"sys":14190,"fields":14193},{"id":14191,"createdAt":14192},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":14194,"slug":14195,"articleIntro":14194,"category":14196},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[14197],{"metadata":14198,"sys":14201,"fields":14208},{"tags":14199,"concepts":14200},[],[],{"space":14202,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14204,"publishedVersion":311,"revision":63,"contentType":14206,"locale":29},{"sys":14203},{"type":12,"linkType":13,"id":14},{"sys":14205},{"id":21,"type":12,"linkType":22},{"sys":14207},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14209,"metaTitle":321,"metaDescription":322,"mainTitle":14210,"subtitle":340,"heroImage":14225,"ctaButton":363,"ctaLink":364},[320],{"data":14211,"content":14212,"nodeType":75},{},[14213,14219],{"data":14214,"content":14215,"nodeType":333},{},[14216],{"data":14217,"marks":14218,"value":332,"nodeType":83},{},[],{"data":14220,"content":14221,"nodeType":88},{},[14222],{"data":14223,"marks":14224,"value":293,"nodeType":83},{},[],{"metadata":14226,"sys":14229,"fields":14234},{"tags":14227,"concepts":14228},[],[],{"space":14230,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14232,"publishedVersion":63,"revision":45,"locale":29},{"sys":14231},{"type":12,"linkType":13,"id":14},{"sys":14233},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14235},{"url":355,"details":14236,"fileName":361,"contentType":362},{"size":357,"image":14237},{"width":359,"height":360},{"sys":14239,"fields":14242},{"id":14240,"createdAt":14241},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":14243,"slug":14244,"articleIntro":14243,"category":14245},"Compte 6237 - Publications","compte-6237-publications",[14246],{"metadata":14247,"sys":14250,"fields":14257},{"tags":14248,"concepts":14249},[],[],{"space":14251,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14253,"publishedVersion":311,"revision":63,"contentType":14255,"locale":29},{"sys":14252},{"type":12,"linkType":13,"id":14},{"sys":14254},{"id":21,"type":12,"linkType":22},{"sys":14256},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14258,"metaTitle":321,"metaDescription":322,"mainTitle":14259,"subtitle":340,"heroImage":14274,"ctaButton":363,"ctaLink":364},[320],{"data":14260,"content":14261,"nodeType":75},{},[14262,14268],{"data":14263,"content":14264,"nodeType":333},{},[14265],{"data":14266,"marks":14267,"value":332,"nodeType":83},{},[],{"data":14269,"content":14270,"nodeType":88},{},[14271],{"data":14272,"marks":14273,"value":293,"nodeType":83},{},[],{"metadata":14275,"sys":14278,"fields":14283},{"tags":14276,"concepts":14277},[],[],{"space":14279,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14281,"publishedVersion":63,"revision":45,"locale":29},{"sys":14280},{"type":12,"linkType":13,"id":14},{"sys":14282},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14284},{"url":355,"details":14285,"fileName":361,"contentType":362},{"size":357,"image":14286},{"width":359,"height":360},{"sys":14288,"fields":14291},{"id":14289,"createdAt":14290},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":14292,"slug":14293,"articleIntro":14292,"category":14294},"7083 - Locations diverses","compte-7083-locations-diverses",[14295],{"metadata":14296,"sys":14299,"fields":14306},{"tags":14297,"concepts":14298},[],[],{"space":14300,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14302,"publishedVersion":311,"revision":63,"contentType":14304,"locale":29},{"sys":14301},{"type":12,"linkType":13,"id":14},{"sys":14303},{"id":21,"type":12,"linkType":22},{"sys":14305},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14307,"metaTitle":321,"metaDescription":322,"mainTitle":14308,"subtitle":340,"heroImage":14323,"ctaButton":363,"ctaLink":364},[320],{"data":14309,"content":14310,"nodeType":75},{},[14311,14317],{"data":14312,"content":14313,"nodeType":333},{},[14314],{"data":14315,"marks":14316,"value":332,"nodeType":83},{},[],{"data":14318,"content":14319,"nodeType":88},{},[14320],{"data":14321,"marks":14322,"value":293,"nodeType":83},{},[],{"metadata":14324,"sys":14327,"fields":14332},{"tags":14325,"concepts":14326},[],[],{"space":14328,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14330,"publishedVersion":63,"revision":45,"locale":29},{"sys":14329},{"type":12,"linkType":13,"id":14},{"sys":14331},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14333},{"url":355,"details":14334,"fileName":361,"contentType":362},{"size":357,"image":14335},{"width":359,"height":360},{"sys":14337,"fields":14340},{"id":14338,"createdAt":14339},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":14341,"slug":14342,"articleIntro":-1,"category":14343},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[14344],{"metadata":14345,"sys":14348,"fields":14355},{"tags":14346,"concepts":14347},[],[],{"space":14349,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14351,"publishedVersion":311,"revision":63,"contentType":14353,"locale":29},{"sys":14350},{"type":12,"linkType":13,"id":14},{"sys":14352},{"id":21,"type":12,"linkType":22},{"sys":14354},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14356,"metaTitle":321,"metaDescription":322,"mainTitle":14357,"subtitle":340,"heroImage":14372,"ctaButton":363,"ctaLink":364},[320],{"data":14358,"content":14359,"nodeType":75},{},[14360,14366],{"data":14361,"content":14362,"nodeType":333},{},[14363],{"data":14364,"marks":14365,"value":332,"nodeType":83},{},[],{"data":14367,"content":14368,"nodeType":88},{},[14369],{"data":14370,"marks":14371,"value":293,"nodeType":83},{},[],{"metadata":14373,"sys":14376,"fields":14381},{"tags":14374,"concepts":14375},[],[],{"space":14377,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14379,"publishedVersion":63,"revision":45,"locale":29},{"sys":14378},{"type":12,"linkType":13,"id":14},{"sys":14380},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14382},{"url":355,"details":14383,"fileName":361,"contentType":362},{"size":357,"image":14384},{"width":359,"height":360},{"sys":14386,"fields":14389},{"id":14387,"createdAt":14388},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":14390,"slug":14391,"articleIntro":-1,"category":14392},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[14393],{"metadata":14394,"sys":14397,"fields":14404},{"tags":14395,"concepts":14396},[],[],{"space":14398,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14400,"publishedVersion":311,"revision":63,"contentType":14402,"locale":29},{"sys":14399},{"type":12,"linkType":13,"id":14},{"sys":14401},{"id":21,"type":12,"linkType":22},{"sys":14403},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14405,"metaTitle":321,"metaDescription":322,"mainTitle":14406,"subtitle":340,"heroImage":14421,"ctaButton":363,"ctaLink":364},[320],{"data":14407,"content":14408,"nodeType":75},{},[14409,14415],{"data":14410,"content":14411,"nodeType":333},{},[14412],{"data":14413,"marks":14414,"value":332,"nodeType":83},{},[],{"data":14416,"content":14417,"nodeType":88},{},[14418],{"data":14419,"marks":14420,"value":293,"nodeType":83},{},[],{"metadata":14422,"sys":14425,"fields":14430},{"tags":14423,"concepts":14424},[],[],{"space":14426,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14428,"publishedVersion":63,"revision":45,"locale":29},{"sys":14427},{"type":12,"linkType":13,"id":14},{"sys":14429},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14431},{"url":355,"details":14432,"fileName":361,"contentType":362},{"size":357,"image":14433},{"width":359,"height":360},{"sys":14435,"fields":14438},{"id":14436,"createdAt":14437},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":14439,"slug":14440,"articleIntro":14439,"category":14441},"Compte 326 - Emballages","compte-326-emballages",[14442],{"metadata":14443,"sys":14446,"fields":14453},{"tags":14444,"concepts":14445},[],[],{"space":14447,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14449,"publishedVersion":311,"revision":63,"contentType":14451,"locale":29},{"sys":14448},{"type":12,"linkType":13,"id":14},{"sys":14450},{"id":21,"type":12,"linkType":22},{"sys":14452},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14454,"metaTitle":321,"metaDescription":322,"mainTitle":14455,"subtitle":340,"heroImage":14470,"ctaButton":363,"ctaLink":364},[320],{"data":14456,"content":14457,"nodeType":75},{},[14458,14464],{"data":14459,"content":14460,"nodeType":333},{},[14461],{"data":14462,"marks":14463,"value":332,"nodeType":83},{},[],{"data":14465,"content":14466,"nodeType":88},{},[14467],{"data":14468,"marks":14469,"value":293,"nodeType":83},{},[],{"metadata":14471,"sys":14474,"fields":14479},{"tags":14472,"concepts":14473},[],[],{"space":14475,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14477,"publishedVersion":63,"revision":45,"locale":29},{"sys":14476},{"type":12,"linkType":13,"id":14},{"sys":14478},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14480},{"url":355,"details":14481,"fileName":361,"contentType":362},{"size":357,"image":14482},{"width":359,"height":360},{"sys":14484,"fields":14487},{"id":14485,"createdAt":14486},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":14488,"slug":14489,"articleIntro":14488,"category":14490},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[14491],{"metadata":14492,"sys":14495,"fields":14502},{"tags":14493,"concepts":14494},[],[],{"space":14496,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14498,"publishedVersion":311,"revision":63,"contentType":14500,"locale":29},{"sys":14497},{"type":12,"linkType":13,"id":14},{"sys":14499},{"id":21,"type":12,"linkType":22},{"sys":14501},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14503,"metaTitle":321,"metaDescription":322,"mainTitle":14504,"subtitle":340,"heroImage":14519,"ctaButton":363,"ctaLink":364},[320],{"data":14505,"content":14506,"nodeType":75},{},[14507,14513],{"data":14508,"content":14509,"nodeType":333},{},[14510],{"data":14511,"marks":14512,"value":332,"nodeType":83},{},[],{"data":14514,"content":14515,"nodeType":88},{},[14516],{"data":14517,"marks":14518,"value":293,"nodeType":83},{},[],{"metadata":14520,"sys":14523,"fields":14528},{"tags":14521,"concepts":14522},[],[],{"space":14524,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14526,"publishedVersion":63,"revision":45,"locale":29},{"sys":14525},{"type":12,"linkType":13,"id":14},{"sys":14527},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14529},{"url":355,"details":14530,"fileName":361,"contentType":362},{"size":357,"image":14531},{"width":359,"height":360},{"sys":14533,"fields":14536},{"id":14534,"createdAt":14535},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":14537,"slug":14538,"articleIntro":-1,"category":14539},"Compte 411 - Clients","compte-411-clients",[14540],{"metadata":14541,"sys":14544,"fields":14551},{"tags":14542,"concepts":14543},[],[],{"space":14545,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14547,"publishedVersion":311,"revision":63,"contentType":14549,"locale":29},{"sys":14546},{"type":12,"linkType":13,"id":14},{"sys":14548},{"id":21,"type":12,"linkType":22},{"sys":14550},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14552,"metaTitle":321,"metaDescription":322,"mainTitle":14553,"subtitle":340,"heroImage":14568,"ctaButton":363,"ctaLink":364},[320],{"data":14554,"content":14555,"nodeType":75},{},[14556,14562],{"data":14557,"content":14558,"nodeType":333},{},[14559],{"data":14560,"marks":14561,"value":332,"nodeType":83},{},[],{"data":14563,"content":14564,"nodeType":88},{},[14565],{"data":14566,"marks":14567,"value":293,"nodeType":83},{},[],{"metadata":14569,"sys":14572,"fields":14577},{"tags":14570,"concepts":14571},[],[],{"space":14573,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14575,"publishedVersion":63,"revision":45,"locale":29},{"sys":14574},{"type":12,"linkType":13,"id":14},{"sys":14576},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14578},{"url":355,"details":14579,"fileName":361,"contentType":362},{"size":357,"image":14580},{"width":359,"height":360},{"sys":14582,"fields":14585},{"id":14583,"createdAt":14584},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":14586,"slug":14587,"articleIntro":14586,"category":14588},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[14589],{"metadata":14590,"sys":14593,"fields":14600},{"tags":14591,"concepts":14592},[],[],{"space":14594,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14596,"publishedVersion":311,"revision":63,"contentType":14598,"locale":29},{"sys":14595},{"type":12,"linkType":13,"id":14},{"sys":14597},{"id":21,"type":12,"linkType":22},{"sys":14599},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14601,"metaTitle":321,"metaDescription":322,"mainTitle":14602,"subtitle":340,"heroImage":14617,"ctaButton":363,"ctaLink":364},[320],{"data":14603,"content":14604,"nodeType":75},{},[14605,14611],{"data":14606,"content":14607,"nodeType":333},{},[14608],{"data":14609,"marks":14610,"value":332,"nodeType":83},{},[],{"data":14612,"content":14613,"nodeType":88},{},[14614],{"data":14615,"marks":14616,"value":293,"nodeType":83},{},[],{"metadata":14618,"sys":14621,"fields":14626},{"tags":14619,"concepts":14620},[],[],{"space":14622,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14624,"publishedVersion":63,"revision":45,"locale":29},{"sys":14623},{"type":12,"linkType":13,"id":14},{"sys":14625},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14627},{"url":355,"details":14628,"fileName":361,"contentType":362},{"size":357,"image":14629},{"width":359,"height":360},{"sys":14631,"fields":14634},{"id":14632,"createdAt":14633},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":14635,"slug":14636,"articleIntro":14637,"category":14638},"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",[14639],{"metadata":14640,"sys":14643,"fields":14650},{"tags":14641,"concepts":14642},[],[],{"space":14644,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14646,"publishedVersion":311,"revision":63,"contentType":14648,"locale":29},{"sys":14645},{"type":12,"linkType":13,"id":14},{"sys":14647},{"id":21,"type":12,"linkType":22},{"sys":14649},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14651,"metaTitle":321,"metaDescription":322,"mainTitle":14652,"subtitle":340,"heroImage":14667,"ctaButton":363,"ctaLink":364},[320],{"data":14653,"content":14654,"nodeType":75},{},[14655,14661],{"data":14656,"content":14657,"nodeType":333},{},[14658],{"data":14659,"marks":14660,"value":332,"nodeType":83},{},[],{"data":14662,"content":14663,"nodeType":88},{},[14664],{"data":14665,"marks":14666,"value":293,"nodeType":83},{},[],{"metadata":14668,"sys":14671,"fields":14676},{"tags":14669,"concepts":14670},[],[],{"space":14672,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14674,"publishedVersion":63,"revision":45,"locale":29},{"sys":14673},{"type":12,"linkType":13,"id":14},{"sys":14675},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14677},{"url":355,"details":14678,"fileName":361,"contentType":362},{"size":357,"image":14679},{"width":359,"height":360},{"sys":14681,"fields":14684},{"id":14682,"createdAt":14683},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":14685,"slug":14686,"articleIntro":14685,"category":14687},"6232 - Echantillons","compte-6232-echantillons",[14688],{"metadata":14689,"sys":14692,"fields":14699},{"tags":14690,"concepts":14691},[],[],{"space":14693,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14695,"publishedVersion":311,"revision":63,"contentType":14697,"locale":29},{"sys":14694},{"type":12,"linkType":13,"id":14},{"sys":14696},{"id":21,"type":12,"linkType":22},{"sys":14698},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14700,"metaTitle":321,"metaDescription":322,"mainTitle":14701,"subtitle":340,"heroImage":14716,"ctaButton":363,"ctaLink":364},[320],{"data":14702,"content":14703,"nodeType":75},{},[14704,14710],{"data":14705,"content":14706,"nodeType":333},{},[14707],{"data":14708,"marks":14709,"value":332,"nodeType":83},{},[],{"data":14711,"content":14712,"nodeType":88},{},[14713],{"data":14714,"marks":14715,"value":293,"nodeType":83},{},[],{"metadata":14717,"sys":14720,"fields":14725},{"tags":14718,"concepts":14719},[],[],{"space":14721,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14723,"publishedVersion":63,"revision":45,"locale":29},{"sys":14722},{"type":12,"linkType":13,"id":14},{"sys":14724},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14726},{"url":355,"details":14727,"fileName":361,"contentType":362},{"size":357,"image":14728},{"width":359,"height":360},{"sys":14730,"fields":14733},{"id":14731,"createdAt":14732},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":14734,"slug":14735,"articleIntro":14734,"category":14736},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[14737],{"metadata":14738,"sys":14741,"fields":14748},{"tags":14739,"concepts":14740},[],[],{"space":14742,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14744,"publishedVersion":311,"revision":63,"contentType":14746,"locale":29},{"sys":14743},{"type":12,"linkType":13,"id":14},{"sys":14745},{"id":21,"type":12,"linkType":22},{"sys":14747},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14749,"metaTitle":321,"metaDescription":322,"mainTitle":14750,"subtitle":340,"heroImage":14765,"ctaButton":363,"ctaLink":364},[320],{"data":14751,"content":14752,"nodeType":75},{},[14753,14759],{"data":14754,"content":14755,"nodeType":333},{},[14756],{"data":14757,"marks":14758,"value":332,"nodeType":83},{},[],{"data":14760,"content":14761,"nodeType":88},{},[14762],{"data":14763,"marks":14764,"value":293,"nodeType":83},{},[],{"metadata":14766,"sys":14769,"fields":14774},{"tags":14767,"concepts":14768},[],[],{"space":14770,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14772,"publishedVersion":63,"revision":45,"locale":29},{"sys":14771},{"type":12,"linkType":13,"id":14},{"sys":14773},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14775},{"url":355,"details":14776,"fileName":361,"contentType":362},{"size":357,"image":14777},{"width":359,"height":360},{"sys":14779,"fields":14782},{"id":14780,"createdAt":14781},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":14783,"slug":14784,"articleIntro":-1,"category":14785},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[14786],{"metadata":14787,"sys":14790,"fields":14797},{"tags":14788,"concepts":14789},[],[],{"space":14791,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14793,"publishedVersion":311,"revision":63,"contentType":14795,"locale":29},{"sys":14792},{"type":12,"linkType":13,"id":14},{"sys":14794},{"id":21,"type":12,"linkType":22},{"sys":14796},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14798,"metaTitle":321,"metaDescription":322,"mainTitle":14799,"subtitle":340,"heroImage":14814,"ctaButton":363,"ctaLink":364},[320],{"data":14800,"content":14801,"nodeType":75},{},[14802,14808],{"data":14803,"content":14804,"nodeType":333},{},[14805],{"data":14806,"marks":14807,"value":332,"nodeType":83},{},[],{"data":14809,"content":14810,"nodeType":88},{},[14811],{"data":14812,"marks":14813,"value":293,"nodeType":83},{},[],{"metadata":14815,"sys":14818,"fields":14823},{"tags":14816,"concepts":14817},[],[],{"space":14819,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14821,"publishedVersion":63,"revision":45,"locale":29},{"sys":14820},{"type":12,"linkType":13,"id":14},{"sys":14822},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14824},{"url":355,"details":14825,"fileName":361,"contentType":362},{"size":357,"image":14826},{"width":359,"height":360},{"sys":14828,"fields":14831},{"id":14829,"createdAt":14830},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":14832,"slug":14833,"articleIntro":14832,"category":14834},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[14835],{"metadata":14836,"sys":14839,"fields":14846},{"tags":14837,"concepts":14838},[],[],{"space":14840,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14842,"publishedVersion":311,"revision":63,"contentType":14844,"locale":29},{"sys":14841},{"type":12,"linkType":13,"id":14},{"sys":14843},{"id":21,"type":12,"linkType":22},{"sys":14845},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14847,"metaTitle":321,"metaDescription":322,"mainTitle":14848,"subtitle":340,"heroImage":14863,"ctaButton":363,"ctaLink":364},[320],{"data":14849,"content":14850,"nodeType":75},{},[14851,14857],{"data":14852,"content":14853,"nodeType":333},{},[14854],{"data":14855,"marks":14856,"value":332,"nodeType":83},{},[],{"data":14858,"content":14859,"nodeType":88},{},[14860],{"data":14861,"marks":14862,"value":293,"nodeType":83},{},[],{"metadata":14864,"sys":14867,"fields":14872},{"tags":14865,"concepts":14866},[],[],{"space":14868,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14870,"publishedVersion":63,"revision":45,"locale":29},{"sys":14869},{"type":12,"linkType":13,"id":14},{"sys":14871},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14873},{"url":355,"details":14874,"fileName":361,"contentType":362},{"size":357,"image":14875},{"width":359,"height":360},{"sys":14877,"fields":14880},{"id":14878,"createdAt":14879},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":14881,"slug":14882,"articleIntro":14881,"category":14883},"4558 - Intérêts courus","compte-4558-interets-courus",[14884],{"metadata":14885,"sys":14888,"fields":14895},{"tags":14886,"concepts":14887},[],[],{"space":14889,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14891,"publishedVersion":311,"revision":63,"contentType":14893,"locale":29},{"sys":14890},{"type":12,"linkType":13,"id":14},{"sys":14892},{"id":21,"type":12,"linkType":22},{"sys":14894},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14896,"metaTitle":321,"metaDescription":322,"mainTitle":14897,"subtitle":340,"heroImage":14912,"ctaButton":363,"ctaLink":364},[320],{"data":14898,"content":14899,"nodeType":75},{},[14900,14906],{"data":14901,"content":14902,"nodeType":333},{},[14903],{"data":14904,"marks":14905,"value":332,"nodeType":83},{},[],{"data":14907,"content":14908,"nodeType":88},{},[14909],{"data":14910,"marks":14911,"value":293,"nodeType":83},{},[],{"metadata":14913,"sys":14916,"fields":14921},{"tags":14914,"concepts":14915},[],[],{"space":14917,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14919,"publishedVersion":63,"revision":45,"locale":29},{"sys":14918},{"type":12,"linkType":13,"id":14},{"sys":14920},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14922},{"url":355,"details":14923,"fileName":361,"contentType":362},{"size":357,"image":14924},{"width":359,"height":360},{"sys":14926,"fields":14929},{"id":14927,"createdAt":14928},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":14930,"slug":14931,"articleIntro":-1,"category":14932},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[14933],{"metadata":14934,"sys":14937,"fields":14944},{"tags":14935,"concepts":14936},[],[],{"space":14938,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14940,"publishedVersion":311,"revision":63,"contentType":14942,"locale":29},{"sys":14939},{"type":12,"linkType":13,"id":14},{"sys":14941},{"id":21,"type":12,"linkType":22},{"sys":14943},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14945,"metaTitle":321,"metaDescription":322,"mainTitle":14946,"subtitle":340,"heroImage":14961,"ctaButton":363,"ctaLink":364},[320],{"data":14947,"content":14948,"nodeType":75},{},[14949,14955],{"data":14950,"content":14951,"nodeType":333},{},[14952],{"data":14953,"marks":14954,"value":332,"nodeType":83},{},[],{"data":14956,"content":14957,"nodeType":88},{},[14958],{"data":14959,"marks":14960,"value":293,"nodeType":83},{},[],{"metadata":14962,"sys":14965,"fields":14970},{"tags":14963,"concepts":14964},[],[],{"space":14966,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":14968,"publishedVersion":63,"revision":45,"locale":29},{"sys":14967},{"type":12,"linkType":13,"id":14},{"sys":14969},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":14971},{"url":355,"details":14972,"fileName":361,"contentType":362},{"size":357,"image":14973},{"width":359,"height":360},{"sys":14975,"fields":14977},{"id":14976,"createdAt":7575},"4kVdSdLvBSCpwNNFzLzom2",{"title":14978,"slug":14979,"articleIntro":14978,"category":14980},"335 - Travaux en cours","compte-335-travaux-en-cours",[14981],{"metadata":14982,"sys":14985,"fields":14992},{"tags":14983,"concepts":14984},[],[],{"space":14986,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":14988,"publishedVersion":311,"revision":63,"contentType":14990,"locale":29},{"sys":14987},{"type":12,"linkType":13,"id":14},{"sys":14989},{"id":21,"type":12,"linkType":22},{"sys":14991},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":14993,"metaTitle":321,"metaDescription":322,"mainTitle":14994,"subtitle":340,"heroImage":15009,"ctaButton":363,"ctaLink":364},[320],{"data":14995,"content":14996,"nodeType":75},{},[14997,15003],{"data":14998,"content":14999,"nodeType":333},{},[15000],{"data":15001,"marks":15002,"value":332,"nodeType":83},{},[],{"data":15004,"content":15005,"nodeType":88},{},[15006],{"data":15007,"marks":15008,"value":293,"nodeType":83},{},[],{"metadata":15010,"sys":15013,"fields":15018},{"tags":15011,"concepts":15012},[],[],{"space":15014,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15016,"publishedVersion":63,"revision":45,"locale":29},{"sys":15015},{"type":12,"linkType":13,"id":14},{"sys":15017},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15019},{"url":355,"details":15020,"fileName":361,"contentType":362},{"size":357,"image":15021},{"width":359,"height":360},{"sys":15023,"fields":15026},{"id":15024,"createdAt":15025},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15027,"slug":15028,"articleIntro":15027,"category":15029},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15030],{"metadata":15031,"sys":15034,"fields":15041},{"tags":15032,"concepts":15033},[],[],{"space":15035,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15037,"publishedVersion":311,"revision":63,"contentType":15039,"locale":29},{"sys":15036},{"type":12,"linkType":13,"id":14},{"sys":15038},{"id":21,"type":12,"linkType":22},{"sys":15040},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15042,"metaTitle":321,"metaDescription":322,"mainTitle":15043,"subtitle":340,"heroImage":15058,"ctaButton":363,"ctaLink":364},[320],{"data":15044,"content":15045,"nodeType":75},{},[15046,15052],{"data":15047,"content":15048,"nodeType":333},{},[15049],{"data":15050,"marks":15051,"value":332,"nodeType":83},{},[],{"data":15053,"content":15054,"nodeType":88},{},[15055],{"data":15056,"marks":15057,"value":293,"nodeType":83},{},[],{"metadata":15059,"sys":15062,"fields":15067},{"tags":15060,"concepts":15061},[],[],{"space":15063,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15065,"publishedVersion":63,"revision":45,"locale":29},{"sys":15064},{"type":12,"linkType":13,"id":14},{"sys":15066},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15068},{"url":355,"details":15069,"fileName":361,"contentType":362},{"size":357,"image":15070},{"width":359,"height":360},{"sys":15072,"fields":15075},{"id":15073,"createdAt":15074},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":15076,"slug":15077,"articleIntro":15076,"category":15078},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[15079],{"metadata":15080,"sys":15083,"fields":15090},{"tags":15081,"concepts":15082},[],[],{"space":15084,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15086,"publishedVersion":311,"revision":63,"contentType":15088,"locale":29},{"sys":15085},{"type":12,"linkType":13,"id":14},{"sys":15087},{"id":21,"type":12,"linkType":22},{"sys":15089},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15091,"metaTitle":321,"metaDescription":322,"mainTitle":15092,"subtitle":340,"heroImage":15107,"ctaButton":363,"ctaLink":364},[320],{"data":15093,"content":15094,"nodeType":75},{},[15095,15101],{"data":15096,"content":15097,"nodeType":333},{},[15098],{"data":15099,"marks":15100,"value":332,"nodeType":83},{},[],{"data":15102,"content":15103,"nodeType":88},{},[15104],{"data":15105,"marks":15106,"value":293,"nodeType":83},{},[],{"metadata":15108,"sys":15111,"fields":15116},{"tags":15109,"concepts":15110},[],[],{"space":15112,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15114,"publishedVersion":63,"revision":45,"locale":29},{"sys":15113},{"type":12,"linkType":13,"id":14},{"sys":15115},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15117},{"url":355,"details":15118,"fileName":361,"contentType":362},{"size":357,"image":15119},{"width":359,"height":360},{"sys":15121,"fields":15124},{"id":15122,"createdAt":15123},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":15125,"slug":15126,"articleIntro":15125,"category":15127},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[15128],{"metadata":15129,"sys":15132,"fields":15139},{"tags":15130,"concepts":15131},[],[],{"space":15133,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15135,"publishedVersion":311,"revision":63,"contentType":15137,"locale":29},{"sys":15134},{"type":12,"linkType":13,"id":14},{"sys":15136},{"id":21,"type":12,"linkType":22},{"sys":15138},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15140,"metaTitle":321,"metaDescription":322,"mainTitle":15141,"subtitle":340,"heroImage":15156,"ctaButton":363,"ctaLink":364},[320],{"data":15142,"content":15143,"nodeType":75},{},[15144,15150],{"data":15145,"content":15146,"nodeType":333},{},[15147],{"data":15148,"marks":15149,"value":332,"nodeType":83},{},[],{"data":15151,"content":15152,"nodeType":88},{},[15153],{"data":15154,"marks":15155,"value":293,"nodeType":83},{},[],{"metadata":15157,"sys":15160,"fields":15165},{"tags":15158,"concepts":15159},[],[],{"space":15161,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15163,"publishedVersion":63,"revision":45,"locale":29},{"sys":15162},{"type":12,"linkType":13,"id":14},{"sys":15164},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15166},{"url":355,"details":15167,"fileName":361,"contentType":362},{"size":357,"image":15168},{"width":359,"height":360},{"sys":15170,"fields":15173},{"id":15171,"createdAt":15172},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":15174,"slug":15175,"articleIntro":15174,"category":15176},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[15177],{"metadata":15178,"sys":15181,"fields":15188},{"tags":15179,"concepts":15180},[],[],{"space":15182,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15184,"publishedVersion":311,"revision":63,"contentType":15186,"locale":29},{"sys":15183},{"type":12,"linkType":13,"id":14},{"sys":15185},{"id":21,"type":12,"linkType":22},{"sys":15187},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15189,"metaTitle":321,"metaDescription":322,"mainTitle":15190,"subtitle":340,"heroImage":15205,"ctaButton":363,"ctaLink":364},[320],{"data":15191,"content":15192,"nodeType":75},{},[15193,15199],{"data":15194,"content":15195,"nodeType":333},{},[15196],{"data":15197,"marks":15198,"value":332,"nodeType":83},{},[],{"data":15200,"content":15201,"nodeType":88},{},[15202],{"data":15203,"marks":15204,"value":293,"nodeType":83},{},[],{"metadata":15206,"sys":15209,"fields":15214},{"tags":15207,"concepts":15208},[],[],{"space":15210,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15212,"publishedVersion":63,"revision":45,"locale":29},{"sys":15211},{"type":12,"linkType":13,"id":14},{"sys":15213},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15215},{"url":355,"details":15216,"fileName":361,"contentType":362},{"size":357,"image":15217},{"width":359,"height":360},{"sys":15219,"fields":15222},{"id":15220,"createdAt":15221},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":15223,"slug":15224,"articleIntro":15223,"category":15225},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[15226],{"metadata":15227,"sys":15230,"fields":15237},{"tags":15228,"concepts":15229},[],[],{"space":15231,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15233,"publishedVersion":311,"revision":63,"contentType":15235,"locale":29},{"sys":15232},{"type":12,"linkType":13,"id":14},{"sys":15234},{"id":21,"type":12,"linkType":22},{"sys":15236},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15238,"metaTitle":321,"metaDescription":322,"mainTitle":15239,"subtitle":340,"heroImage":15254,"ctaButton":363,"ctaLink":364},[320],{"data":15240,"content":15241,"nodeType":75},{},[15242,15248],{"data":15243,"content":15244,"nodeType":333},{},[15245],{"data":15246,"marks":15247,"value":332,"nodeType":83},{},[],{"data":15249,"content":15250,"nodeType":88},{},[15251],{"data":15252,"marks":15253,"value":293,"nodeType":83},{},[],{"metadata":15255,"sys":15258,"fields":15263},{"tags":15256,"concepts":15257},[],[],{"space":15259,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15261,"publishedVersion":63,"revision":45,"locale":29},{"sys":15260},{"type":12,"linkType":13,"id":14},{"sys":15262},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15264},{"url":355,"details":15265,"fileName":361,"contentType":362},{"size":357,"image":15266},{"width":359,"height":360},{"sys":15268,"fields":15271},{"id":15269,"createdAt":15270},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":15272,"slug":15273,"articleIntro":15272,"category":15274},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[15275],{"metadata":15276,"sys":15279,"fields":15286},{"tags":15277,"concepts":15278},[],[],{"space":15280,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15282,"publishedVersion":311,"revision":63,"contentType":15284,"locale":29},{"sys":15281},{"type":12,"linkType":13,"id":14},{"sys":15283},{"id":21,"type":12,"linkType":22},{"sys":15285},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15287,"metaTitle":321,"metaDescription":322,"mainTitle":15288,"subtitle":340,"heroImage":15303,"ctaButton":363,"ctaLink":364},[320],{"data":15289,"content":15290,"nodeType":75},{},[15291,15297],{"data":15292,"content":15293,"nodeType":333},{},[15294],{"data":15295,"marks":15296,"value":332,"nodeType":83},{},[],{"data":15298,"content":15299,"nodeType":88},{},[15300],{"data":15301,"marks":15302,"value":293,"nodeType":83},{},[],{"metadata":15304,"sys":15307,"fields":15312},{"tags":15305,"concepts":15306},[],[],{"space":15308,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15310,"publishedVersion":63,"revision":45,"locale":29},{"sys":15309},{"type":12,"linkType":13,"id":14},{"sys":15311},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15313},{"url":355,"details":15314,"fileName":361,"contentType":362},{"size":357,"image":15315},{"width":359,"height":360},{"sys":15317,"fields":15320},{"id":15318,"createdAt":15319},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":15321,"slug":15322,"articleIntro":15321,"category":15323},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[15324],{"metadata":15325,"sys":15328,"fields":15335},{"tags":15326,"concepts":15327},[],[],{"space":15329,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15331,"publishedVersion":311,"revision":63,"contentType":15333,"locale":29},{"sys":15330},{"type":12,"linkType":13,"id":14},{"sys":15332},{"id":21,"type":12,"linkType":22},{"sys":15334},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15336,"metaTitle":321,"metaDescription":322,"mainTitle":15337,"subtitle":340,"heroImage":15352,"ctaButton":363,"ctaLink":364},[320],{"data":15338,"content":15339,"nodeType":75},{},[15340,15346],{"data":15341,"content":15342,"nodeType":333},{},[15343],{"data":15344,"marks":15345,"value":332,"nodeType":83},{},[],{"data":15347,"content":15348,"nodeType":88},{},[15349],{"data":15350,"marks":15351,"value":293,"nodeType":83},{},[],{"metadata":15353,"sys":15356,"fields":15361},{"tags":15354,"concepts":15355},[],[],{"space":15357,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15359,"publishedVersion":63,"revision":45,"locale":29},{"sys":15358},{"type":12,"linkType":13,"id":14},{"sys":15360},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15362},{"url":355,"details":15363,"fileName":361,"contentType":362},{"size":357,"image":15364},{"width":359,"height":360},{"sys":15366,"fields":15369},{"id":15367,"createdAt":15368},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":15370,"slug":15371,"articleIntro":-1,"category":15372},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[15373],{"metadata":15374,"sys":15377,"fields":15384},{"tags":15375,"concepts":15376},[],[],{"space":15378,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15380,"publishedVersion":311,"revision":63,"contentType":15382,"locale":29},{"sys":15379},{"type":12,"linkType":13,"id":14},{"sys":15381},{"id":21,"type":12,"linkType":22},{"sys":15383},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15385,"metaTitle":321,"metaDescription":322,"mainTitle":15386,"subtitle":340,"heroImage":15401,"ctaButton":363,"ctaLink":364},[320],{"data":15387,"content":15388,"nodeType":75},{},[15389,15395],{"data":15390,"content":15391,"nodeType":333},{},[15392],{"data":15393,"marks":15394,"value":332,"nodeType":83},{},[],{"data":15396,"content":15397,"nodeType":88},{},[15398],{"data":15399,"marks":15400,"value":293,"nodeType":83},{},[],{"metadata":15402,"sys":15405,"fields":15410},{"tags":15403,"concepts":15404},[],[],{"space":15406,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15408,"publishedVersion":63,"revision":45,"locale":29},{"sys":15407},{"type":12,"linkType":13,"id":14},{"sys":15409},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15411},{"url":355,"details":15412,"fileName":361,"contentType":362},{"size":357,"image":15413},{"width":359,"height":360},{"sys":15415,"fields":15418},{"id":15416,"createdAt":15417},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":15419,"slug":15420,"articleIntro":15419,"category":15421},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[15422],{"metadata":15423,"sys":15426,"fields":15433},{"tags":15424,"concepts":15425},[],[],{"space":15427,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15429,"publishedVersion":311,"revision":63,"contentType":15431,"locale":29},{"sys":15428},{"type":12,"linkType":13,"id":14},{"sys":15430},{"id":21,"type":12,"linkType":22},{"sys":15432},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15434,"metaTitle":321,"metaDescription":322,"mainTitle":15435,"subtitle":340,"heroImage":15450,"ctaButton":363,"ctaLink":364},[320],{"data":15436,"content":15437,"nodeType":75},{},[15438,15444],{"data":15439,"content":15440,"nodeType":333},{},[15441],{"data":15442,"marks":15443,"value":332,"nodeType":83},{},[],{"data":15445,"content":15446,"nodeType":88},{},[15447],{"data":15448,"marks":15449,"value":293,"nodeType":83},{},[],{"metadata":15451,"sys":15454,"fields":15459},{"tags":15452,"concepts":15453},[],[],{"space":15455,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15457,"publishedVersion":63,"revision":45,"locale":29},{"sys":15456},{"type":12,"linkType":13,"id":14},{"sys":15458},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15460},{"url":355,"details":15461,"fileName":361,"contentType":362},{"size":357,"image":15462},{"width":359,"height":360},{"sys":15464,"fields":15466},{"id":15465,"createdAt":13113},"6Cyiu2vRN9DinrNv9tFLZe",{"title":15467,"slug":15468,"articleIntro":15467,"category":15469},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[15470],{"metadata":15471,"sys":15474,"fields":15481},{"tags":15472,"concepts":15473},[],[],{"space":15475,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15477,"publishedVersion":311,"revision":63,"contentType":15479,"locale":29},{"sys":15476},{"type":12,"linkType":13,"id":14},{"sys":15478},{"id":21,"type":12,"linkType":22},{"sys":15480},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15482,"metaTitle":321,"metaDescription":322,"mainTitle":15483,"subtitle":340,"heroImage":15498,"ctaButton":363,"ctaLink":364},[320],{"data":15484,"content":15485,"nodeType":75},{},[15486,15492],{"data":15487,"content":15488,"nodeType":333},{},[15489],{"data":15490,"marks":15491,"value":332,"nodeType":83},{},[],{"data":15493,"content":15494,"nodeType":88},{},[15495],{"data":15496,"marks":15497,"value":293,"nodeType":83},{},[],{"metadata":15499,"sys":15502,"fields":15507},{"tags":15500,"concepts":15501},[],[],{"space":15503,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15505,"publishedVersion":63,"revision":45,"locale":29},{"sys":15504},{"type":12,"linkType":13,"id":14},{"sys":15506},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15508},{"url":355,"details":15509,"fileName":361,"contentType":362},{"size":357,"image":15510},{"width":359,"height":360},{"sys":15512,"fields":15515},{"id":15513,"createdAt":15514},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":15516,"slug":15517,"articleIntro":15516,"category":15518},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[15519],{"metadata":15520,"sys":15523,"fields":15530},{"tags":15521,"concepts":15522},[],[],{"space":15524,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15526,"publishedVersion":311,"revision":63,"contentType":15528,"locale":29},{"sys":15525},{"type":12,"linkType":13,"id":14},{"sys":15527},{"id":21,"type":12,"linkType":22},{"sys":15529},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15531,"metaTitle":321,"metaDescription":322,"mainTitle":15532,"subtitle":340,"heroImage":15547,"ctaButton":363,"ctaLink":364},[320],{"data":15533,"content":15534,"nodeType":75},{},[15535,15541],{"data":15536,"content":15537,"nodeType":333},{},[15538],{"data":15539,"marks":15540,"value":332,"nodeType":83},{},[],{"data":15542,"content":15543,"nodeType":88},{},[15544],{"data":15545,"marks":15546,"value":293,"nodeType":83},{},[],{"metadata":15548,"sys":15551,"fields":15556},{"tags":15549,"concepts":15550},[],[],{"space":15552,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15554,"publishedVersion":63,"revision":45,"locale":29},{"sys":15553},{"type":12,"linkType":13,"id":14},{"sys":15555},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15557},{"url":355,"details":15558,"fileName":361,"contentType":362},{"size":357,"image":15559},{"width":359,"height":360},{"sys":15561,"fields":15564},{"id":15562,"createdAt":15563},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":15565,"slug":15566,"articleIntro":15565,"category":15567},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[15568],{"metadata":15569,"sys":15572,"fields":15579},{"tags":15570,"concepts":15571},[],[],{"space":15573,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15575,"publishedVersion":311,"revision":63,"contentType":15577,"locale":29},{"sys":15574},{"type":12,"linkType":13,"id":14},{"sys":15576},{"id":21,"type":12,"linkType":22},{"sys":15578},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15580,"metaTitle":321,"metaDescription":322,"mainTitle":15581,"subtitle":340,"heroImage":15596,"ctaButton":363,"ctaLink":364},[320],{"data":15582,"content":15583,"nodeType":75},{},[15584,15590],{"data":15585,"content":15586,"nodeType":333},{},[15587],{"data":15588,"marks":15589,"value":332,"nodeType":83},{},[],{"data":15591,"content":15592,"nodeType":88},{},[15593],{"data":15594,"marks":15595,"value":293,"nodeType":83},{},[],{"metadata":15597,"sys":15600,"fields":15605},{"tags":15598,"concepts":15599},[],[],{"space":15601,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15603,"publishedVersion":63,"revision":45,"locale":29},{"sys":15602},{"type":12,"linkType":13,"id":14},{"sys":15604},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15606},{"url":355,"details":15607,"fileName":361,"contentType":362},{"size":357,"image":15608},{"width":359,"height":360},{"sys":15610,"fields":15613},{"id":15611,"createdAt":15612},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":15614,"slug":15615,"articleIntro":15614,"category":15616},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[15617],{"metadata":15618,"sys":15621,"fields":15628},{"tags":15619,"concepts":15620},[],[],{"space":15622,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15624,"publishedVersion":311,"revision":63,"contentType":15626,"locale":29},{"sys":15623},{"type":12,"linkType":13,"id":14},{"sys":15625},{"id":21,"type":12,"linkType":22},{"sys":15627},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15629,"metaTitle":321,"metaDescription":322,"mainTitle":15630,"subtitle":340,"heroImage":15645,"ctaButton":363,"ctaLink":364},[320],{"data":15631,"content":15632,"nodeType":75},{},[15633,15639],{"data":15634,"content":15635,"nodeType":333},{},[15636],{"data":15637,"marks":15638,"value":332,"nodeType":83},{},[],{"data":15640,"content":15641,"nodeType":88},{},[15642],{"data":15643,"marks":15644,"value":293,"nodeType":83},{},[],{"metadata":15646,"sys":15649,"fields":15654},{"tags":15647,"concepts":15648},[],[],{"space":15650,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15652,"publishedVersion":63,"revision":45,"locale":29},{"sys":15651},{"type":12,"linkType":13,"id":14},{"sys":15653},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15655},{"url":355,"details":15656,"fileName":361,"contentType":362},{"size":357,"image":15657},{"width":359,"height":360},{"sys":15659,"fields":15662},{"id":15660,"createdAt":15661},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":15663,"slug":15664,"articleIntro":15663,"category":15665},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[15666],{"metadata":15667,"sys":15670,"fields":15677},{"tags":15668,"concepts":15669},[],[],{"space":15671,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15673,"publishedVersion":311,"revision":63,"contentType":15675,"locale":29},{"sys":15672},{"type":12,"linkType":13,"id":14},{"sys":15674},{"id":21,"type":12,"linkType":22},{"sys":15676},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15678,"metaTitle":321,"metaDescription":322,"mainTitle":15679,"subtitle":340,"heroImage":15694,"ctaButton":363,"ctaLink":364},[320],{"data":15680,"content":15681,"nodeType":75},{},[15682,15688],{"data":15683,"content":15684,"nodeType":333},{},[15685],{"data":15686,"marks":15687,"value":332,"nodeType":83},{},[],{"data":15689,"content":15690,"nodeType":88},{},[15691],{"data":15692,"marks":15693,"value":293,"nodeType":83},{},[],{"metadata":15695,"sys":15698,"fields":15703},{"tags":15696,"concepts":15697},[],[],{"space":15699,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15701,"publishedVersion":63,"revision":45,"locale":29},{"sys":15700},{"type":12,"linkType":13,"id":14},{"sys":15702},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15704},{"url":355,"details":15705,"fileName":361,"contentType":362},{"size":357,"image":15706},{"width":359,"height":360},{"sys":15708,"fields":15711},{"id":15709,"createdAt":15710},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":15712,"slug":15713,"articleIntro":-1,"category":15714},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[15715],{"metadata":15716,"sys":15719,"fields":15726},{"tags":15717,"concepts":15718},[],[],{"space":15720,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15722,"publishedVersion":311,"revision":63,"contentType":15724,"locale":29},{"sys":15721},{"type":12,"linkType":13,"id":14},{"sys":15723},{"id":21,"type":12,"linkType":22},{"sys":15725},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15727,"metaTitle":321,"metaDescription":322,"mainTitle":15728,"subtitle":340,"heroImage":15743,"ctaButton":363,"ctaLink":364},[320],{"data":15729,"content":15730,"nodeType":75},{},[15731,15737],{"data":15732,"content":15733,"nodeType":333},{},[15734],{"data":15735,"marks":15736,"value":332,"nodeType":83},{},[],{"data":15738,"content":15739,"nodeType":88},{},[15740],{"data":15741,"marks":15742,"value":293,"nodeType":83},{},[],{"metadata":15744,"sys":15747,"fields":15752},{"tags":15745,"concepts":15746},[],[],{"space":15748,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15750,"publishedVersion":63,"revision":45,"locale":29},{"sys":15749},{"type":12,"linkType":13,"id":14},{"sys":15751},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15753},{"url":355,"details":15754,"fileName":361,"contentType":362},{"size":357,"image":15755},{"width":359,"height":360},{"sys":15757,"fields":15760},{"id":15758,"createdAt":15759},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":15761,"slug":15762,"articleIntro":15761,"category":15763},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[15764],{"metadata":15765,"sys":15768,"fields":15775},{"tags":15766,"concepts":15767},[],[],{"space":15769,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15771,"publishedVersion":311,"revision":63,"contentType":15773,"locale":29},{"sys":15770},{"type":12,"linkType":13,"id":14},{"sys":15772},{"id":21,"type":12,"linkType":22},{"sys":15774},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15776,"metaTitle":321,"metaDescription":322,"mainTitle":15777,"subtitle":340,"heroImage":15792,"ctaButton":363,"ctaLink":364},[320],{"data":15778,"content":15779,"nodeType":75},{},[15780,15786],{"data":15781,"content":15782,"nodeType":333},{},[15783],{"data":15784,"marks":15785,"value":332,"nodeType":83},{},[],{"data":15787,"content":15788,"nodeType":88},{},[15789],{"data":15790,"marks":15791,"value":293,"nodeType":83},{},[],{"metadata":15793,"sys":15796,"fields":15801},{"tags":15794,"concepts":15795},[],[],{"space":15797,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15799,"publishedVersion":63,"revision":45,"locale":29},{"sys":15798},{"type":12,"linkType":13,"id":14},{"sys":15800},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15802},{"url":355,"details":15803,"fileName":361,"contentType":362},{"size":357,"image":15804},{"width":359,"height":360},{"sys":15806,"fields":15809},{"id":15807,"createdAt":15808},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":15810,"slug":15811,"articleIntro":-1,"category":15812},"Compte 66 - Charges financières","compte-66-charges-financieres",[15813],{"metadata":15814,"sys":15817,"fields":15824},{"tags":15815,"concepts":15816},[],[],{"space":15818,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15820,"publishedVersion":311,"revision":63,"contentType":15822,"locale":29},{"sys":15819},{"type":12,"linkType":13,"id":14},{"sys":15821},{"id":21,"type":12,"linkType":22},{"sys":15823},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15825,"metaTitle":321,"metaDescription":322,"mainTitle":15826,"subtitle":340,"heroImage":15841,"ctaButton":363,"ctaLink":364},[320],{"data":15827,"content":15828,"nodeType":75},{},[15829,15835],{"data":15830,"content":15831,"nodeType":333},{},[15832],{"data":15833,"marks":15834,"value":332,"nodeType":83},{},[],{"data":15836,"content":15837,"nodeType":88},{},[15838],{"data":15839,"marks":15840,"value":293,"nodeType":83},{},[],{"metadata":15842,"sys":15845,"fields":15850},{"tags":15843,"concepts":15844},[],[],{"space":15846,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15848,"publishedVersion":63,"revision":45,"locale":29},{"sys":15847},{"type":12,"linkType":13,"id":14},{"sys":15849},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15851},{"url":355,"details":15852,"fileName":361,"contentType":362},{"size":357,"image":15853},{"width":359,"height":360},{"sys":15855,"fields":15858},{"id":15856,"createdAt":15857},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":15859,"slug":15860,"articleIntro":15859,"category":15861},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[15862],{"metadata":15863,"sys":15866,"fields":15873},{"tags":15864,"concepts":15865},[],[],{"space":15867,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15869,"publishedVersion":311,"revision":63,"contentType":15871,"locale":29},{"sys":15868},{"type":12,"linkType":13,"id":14},{"sys":15870},{"id":21,"type":12,"linkType":22},{"sys":15872},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15874,"metaTitle":321,"metaDescription":322,"mainTitle":15875,"subtitle":340,"heroImage":15890,"ctaButton":363,"ctaLink":364},[320],{"data":15876,"content":15877,"nodeType":75},{},[15878,15884],{"data":15879,"content":15880,"nodeType":333},{},[15881],{"data":15882,"marks":15883,"value":332,"nodeType":83},{},[],{"data":15885,"content":15886,"nodeType":88},{},[15887],{"data":15888,"marks":15889,"value":293,"nodeType":83},{},[],{"metadata":15891,"sys":15894,"fields":15899},{"tags":15892,"concepts":15893},[],[],{"space":15895,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15897,"publishedVersion":63,"revision":45,"locale":29},{"sys":15896},{"type":12,"linkType":13,"id":14},{"sys":15898},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15900},{"url":355,"details":15901,"fileName":361,"contentType":362},{"size":357,"image":15902},{"width":359,"height":360},{"sys":15904,"fields":15907},{"id":15905,"createdAt":15906},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":15908,"slug":15909,"articleIntro":15910,"category":15911},"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.",[15912],{"metadata":15913,"sys":15916,"fields":15923},{"tags":15914,"concepts":15915},[],[],{"space":15917,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15919,"publishedVersion":311,"revision":63,"contentType":15921,"locale":29},{"sys":15918},{"type":12,"linkType":13,"id":14},{"sys":15920},{"id":21,"type":12,"linkType":22},{"sys":15922},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15924,"metaTitle":321,"metaDescription":322,"mainTitle":15925,"subtitle":340,"heroImage":15940,"ctaButton":363,"ctaLink":364},[320],{"data":15926,"content":15927,"nodeType":75},{},[15928,15934],{"data":15929,"content":15930,"nodeType":333},{},[15931],{"data":15932,"marks":15933,"value":332,"nodeType":83},{},[],{"data":15935,"content":15936,"nodeType":88},{},[15937],{"data":15938,"marks":15939,"value":293,"nodeType":83},{},[],{"metadata":15941,"sys":15944,"fields":15949},{"tags":15942,"concepts":15943},[],[],{"space":15945,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15947,"publishedVersion":63,"revision":45,"locale":29},{"sys":15946},{"type":12,"linkType":13,"id":14},{"sys":15948},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15950},{"url":355,"details":15951,"fileName":361,"contentType":362},{"size":357,"image":15952},{"width":359,"height":360},{"sys":15954,"fields":15957},{"id":15955,"createdAt":15956},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":15958,"slug":15959,"articleIntro":-1,"category":15960},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[15961],{"metadata":15962,"sys":15965,"fields":15972},{"tags":15963,"concepts":15964},[],[],{"space":15966,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":15968,"publishedVersion":311,"revision":63,"contentType":15970,"locale":29},{"sys":15967},{"type":12,"linkType":13,"id":14},{"sys":15969},{"id":21,"type":12,"linkType":22},{"sys":15971},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":15973,"metaTitle":321,"metaDescription":322,"mainTitle":15974,"subtitle":340,"heroImage":15989,"ctaButton":363,"ctaLink":364},[320],{"data":15975,"content":15976,"nodeType":75},{},[15977,15983],{"data":15978,"content":15979,"nodeType":333},{},[15980],{"data":15981,"marks":15982,"value":332,"nodeType":83},{},[],{"data":15984,"content":15985,"nodeType":88},{},[15986],{"data":15987,"marks":15988,"value":293,"nodeType":83},{},[],{"metadata":15990,"sys":15993,"fields":15998},{"tags":15991,"concepts":15992},[],[],{"space":15994,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":15996,"publishedVersion":63,"revision":45,"locale":29},{"sys":15995},{"type":12,"linkType":13,"id":14},{"sys":15997},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":15999},{"url":355,"details":16000,"fileName":361,"contentType":362},{"size":357,"image":16001},{"width":359,"height":360},{"sys":16003,"fields":16006},{"id":16004,"createdAt":16005},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":16007,"slug":16008,"articleIntro":16007,"category":16009},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[16010],{"metadata":16011,"sys":16014,"fields":16021},{"tags":16012,"concepts":16013},[],[],{"space":16015,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16017,"publishedVersion":311,"revision":63,"contentType":16019,"locale":29},{"sys":16016},{"type":12,"linkType":13,"id":14},{"sys":16018},{"id":21,"type":12,"linkType":22},{"sys":16020},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16022,"metaTitle":321,"metaDescription":322,"mainTitle":16023,"subtitle":340,"heroImage":16038,"ctaButton":363,"ctaLink":364},[320],{"data":16024,"content":16025,"nodeType":75},{},[16026,16032],{"data":16027,"content":16028,"nodeType":333},{},[16029],{"data":16030,"marks":16031,"value":332,"nodeType":83},{},[],{"data":16033,"content":16034,"nodeType":88},{},[16035],{"data":16036,"marks":16037,"value":293,"nodeType":83},{},[],{"metadata":16039,"sys":16042,"fields":16047},{"tags":16040,"concepts":16041},[],[],{"space":16043,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16045,"publishedVersion":63,"revision":45,"locale":29},{"sys":16044},{"type":12,"linkType":13,"id":14},{"sys":16046},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16048},{"url":355,"details":16049,"fileName":361,"contentType":362},{"size":357,"image":16050},{"width":359,"height":360},{"sys":16052,"fields":16055},{"id":16053,"createdAt":16054},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":16056,"slug":16057,"articleIntro":-1,"category":16058},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[16059],{"metadata":16060,"sys":16063,"fields":16070},{"tags":16061,"concepts":16062},[],[],{"space":16064,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16066,"publishedVersion":311,"revision":63,"contentType":16068,"locale":29},{"sys":16065},{"type":12,"linkType":13,"id":14},{"sys":16067},{"id":21,"type":12,"linkType":22},{"sys":16069},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16071,"metaTitle":321,"metaDescription":322,"mainTitle":16072,"subtitle":340,"heroImage":16087,"ctaButton":363,"ctaLink":364},[320],{"data":16073,"content":16074,"nodeType":75},{},[16075,16081],{"data":16076,"content":16077,"nodeType":333},{},[16078],{"data":16079,"marks":16080,"value":332,"nodeType":83},{},[],{"data":16082,"content":16083,"nodeType":88},{},[16084],{"data":16085,"marks":16086,"value":293,"nodeType":83},{},[],{"metadata":16088,"sys":16091,"fields":16096},{"tags":16089,"concepts":16090},[],[],{"space":16092,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16094,"publishedVersion":63,"revision":45,"locale":29},{"sys":16093},{"type":12,"linkType":13,"id":14},{"sys":16095},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16097},{"url":355,"details":16098,"fileName":361,"contentType":362},{"size":357,"image":16099},{"width":359,"height":360},{"sys":16101,"fields":16104},{"id":16102,"createdAt":16103},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":16105,"slug":16106,"articleIntro":16105,"category":16107},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[16108],{"metadata":16109,"sys":16112,"fields":16119},{"tags":16110,"concepts":16111},[],[],{"space":16113,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16115,"publishedVersion":311,"revision":63,"contentType":16117,"locale":29},{"sys":16114},{"type":12,"linkType":13,"id":14},{"sys":16116},{"id":21,"type":12,"linkType":22},{"sys":16118},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16120,"metaTitle":321,"metaDescription":322,"mainTitle":16121,"subtitle":340,"heroImage":16136,"ctaButton":363,"ctaLink":364},[320],{"data":16122,"content":16123,"nodeType":75},{},[16124,16130],{"data":16125,"content":16126,"nodeType":333},{},[16127],{"data":16128,"marks":16129,"value":332,"nodeType":83},{},[],{"data":16131,"content":16132,"nodeType":88},{},[16133],{"data":16134,"marks":16135,"value":293,"nodeType":83},{},[],{"metadata":16137,"sys":16140,"fields":16145},{"tags":16138,"concepts":16139},[],[],{"space":16141,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16143,"publishedVersion":63,"revision":45,"locale":29},{"sys":16142},{"type":12,"linkType":13,"id":14},{"sys":16144},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16146},{"url":355,"details":16147,"fileName":361,"contentType":362},{"size":357,"image":16148},{"width":359,"height":360},{"sys":16150,"fields":16153},{"id":16151,"createdAt":16152},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":16154,"slug":16155,"articleIntro":-1,"category":16156},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[16157],{"metadata":16158,"sys":16161,"fields":16168},{"tags":16159,"concepts":16160},[],[],{"space":16162,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16164,"publishedVersion":311,"revision":63,"contentType":16166,"locale":29},{"sys":16163},{"type":12,"linkType":13,"id":14},{"sys":16165},{"id":21,"type":12,"linkType":22},{"sys":16167},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16169,"metaTitle":321,"metaDescription":322,"mainTitle":16170,"subtitle":340,"heroImage":16185,"ctaButton":363,"ctaLink":364},[320],{"data":16171,"content":16172,"nodeType":75},{},[16173,16179],{"data":16174,"content":16175,"nodeType":333},{},[16176],{"data":16177,"marks":16178,"value":332,"nodeType":83},{},[],{"data":16180,"content":16181,"nodeType":88},{},[16182],{"data":16183,"marks":16184,"value":293,"nodeType":83},{},[],{"metadata":16186,"sys":16189,"fields":16194},{"tags":16187,"concepts":16188},[],[],{"space":16190,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16192,"publishedVersion":63,"revision":45,"locale":29},{"sys":16191},{"type":12,"linkType":13,"id":14},{"sys":16193},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16195},{"url":355,"details":16196,"fileName":361,"contentType":362},{"size":357,"image":16197},{"width":359,"height":360},{"sys":16199,"fields":16202},{"id":16200,"createdAt":16201},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":16203,"slug":16204,"articleIntro":16203,"category":16205},"2313 - Constructions","compte-2313-constructions",[16206],{"metadata":16207,"sys":16210,"fields":16217},{"tags":16208,"concepts":16209},[],[],{"space":16211,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16213,"publishedVersion":311,"revision":63,"contentType":16215,"locale":29},{"sys":16212},{"type":12,"linkType":13,"id":14},{"sys":16214},{"id":21,"type":12,"linkType":22},{"sys":16216},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16218,"metaTitle":321,"metaDescription":322,"mainTitle":16219,"subtitle":340,"heroImage":16234,"ctaButton":363,"ctaLink":364},[320],{"data":16220,"content":16221,"nodeType":75},{},[16222,16228],{"data":16223,"content":16224,"nodeType":333},{},[16225],{"data":16226,"marks":16227,"value":332,"nodeType":83},{},[],{"data":16229,"content":16230,"nodeType":88},{},[16231],{"data":16232,"marks":16233,"value":293,"nodeType":83},{},[],{"metadata":16235,"sys":16238,"fields":16243},{"tags":16236,"concepts":16237},[],[],{"space":16239,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16241,"publishedVersion":63,"revision":45,"locale":29},{"sys":16240},{"type":12,"linkType":13,"id":14},{"sys":16242},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16244},{"url":355,"details":16245,"fileName":361,"contentType":362},{"size":357,"image":16246},{"width":359,"height":360},{"sys":16248,"fields":16251},{"id":16249,"createdAt":16250},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":16252,"slug":16253,"articleIntro":16254,"category":16255},"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. ",[16256],{"metadata":16257,"sys":16260,"fields":16267},{"tags":16258,"concepts":16259},[],[],{"space":16261,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16263,"publishedVersion":311,"revision":63,"contentType":16265,"locale":29},{"sys":16262},{"type":12,"linkType":13,"id":14},{"sys":16264},{"id":21,"type":12,"linkType":22},{"sys":16266},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16268,"metaTitle":321,"metaDescription":322,"mainTitle":16269,"subtitle":340,"heroImage":16284,"ctaButton":363,"ctaLink":364},[320],{"data":16270,"content":16271,"nodeType":75},{},[16272,16278],{"data":16273,"content":16274,"nodeType":333},{},[16275],{"data":16276,"marks":16277,"value":332,"nodeType":83},{},[],{"data":16279,"content":16280,"nodeType":88},{},[16281],{"data":16282,"marks":16283,"value":293,"nodeType":83},{},[],{"metadata":16285,"sys":16288,"fields":16293},{"tags":16286,"concepts":16287},[],[],{"space":16289,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16291,"publishedVersion":63,"revision":45,"locale":29},{"sys":16290},{"type":12,"linkType":13,"id":14},{"sys":16292},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16294},{"url":355,"details":16295,"fileName":361,"contentType":362},{"size":357,"image":16296},{"width":359,"height":360},{"sys":16298,"fields":16301},{"id":16299,"createdAt":16300},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":16302,"slug":16303,"articleIntro":-1,"category":16304},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[16305],{"metadata":16306,"sys":16309,"fields":16316},{"tags":16307,"concepts":16308},[],[],{"space":16310,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16312,"publishedVersion":311,"revision":63,"contentType":16314,"locale":29},{"sys":16311},{"type":12,"linkType":13,"id":14},{"sys":16313},{"id":21,"type":12,"linkType":22},{"sys":16315},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16317,"metaTitle":321,"metaDescription":322,"mainTitle":16318,"subtitle":340,"heroImage":16333,"ctaButton":363,"ctaLink":364},[320],{"data":16319,"content":16320,"nodeType":75},{},[16321,16327],{"data":16322,"content":16323,"nodeType":333},{},[16324],{"data":16325,"marks":16326,"value":332,"nodeType":83},{},[],{"data":16328,"content":16329,"nodeType":88},{},[16330],{"data":16331,"marks":16332,"value":293,"nodeType":83},{},[],{"metadata":16334,"sys":16337,"fields":16342},{"tags":16335,"concepts":16336},[],[],{"space":16338,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16340,"publishedVersion":63,"revision":45,"locale":29},{"sys":16339},{"type":12,"linkType":13,"id":14},{"sys":16341},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16343},{"url":355,"details":16344,"fileName":361,"contentType":362},{"size":357,"image":16345},{"width":359,"height":360},{"sys":16347,"fields":16350},{"id":16348,"createdAt":16349},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":16351,"slug":16352,"articleIntro":16351,"category":16353},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[16354],{"metadata":16355,"sys":16358,"fields":16365},{"tags":16356,"concepts":16357},[],[],{"space":16359,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16361,"publishedVersion":311,"revision":63,"contentType":16363,"locale":29},{"sys":16360},{"type":12,"linkType":13,"id":14},{"sys":16362},{"id":21,"type":12,"linkType":22},{"sys":16364},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16366,"metaTitle":321,"metaDescription":322,"mainTitle":16367,"subtitle":340,"heroImage":16382,"ctaButton":363,"ctaLink":364},[320],{"data":16368,"content":16369,"nodeType":75},{},[16370,16376],{"data":16371,"content":16372,"nodeType":333},{},[16373],{"data":16374,"marks":16375,"value":332,"nodeType":83},{},[],{"data":16377,"content":16378,"nodeType":88},{},[16379],{"data":16380,"marks":16381,"value":293,"nodeType":83},{},[],{"metadata":16383,"sys":16386,"fields":16391},{"tags":16384,"concepts":16385},[],[],{"space":16387,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16389,"publishedVersion":63,"revision":45,"locale":29},{"sys":16388},{"type":12,"linkType":13,"id":14},{"sys":16390},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16392},{"url":355,"details":16393,"fileName":361,"contentType":362},{"size":357,"image":16394},{"width":359,"height":360},{"sys":16396,"fields":16399},{"id":16397,"createdAt":16398},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":16400,"slug":16401,"articleIntro":16400,"category":16402},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[16403],{"metadata":16404,"sys":16407,"fields":16414},{"tags":16405,"concepts":16406},[],[],{"space":16408,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16410,"publishedVersion":311,"revision":63,"contentType":16412,"locale":29},{"sys":16409},{"type":12,"linkType":13,"id":14},{"sys":16411},{"id":21,"type":12,"linkType":22},{"sys":16413},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16415,"metaTitle":321,"metaDescription":322,"mainTitle":16416,"subtitle":340,"heroImage":16431,"ctaButton":363,"ctaLink":364},[320],{"data":16417,"content":16418,"nodeType":75},{},[16419,16425],{"data":16420,"content":16421,"nodeType":333},{},[16422],{"data":16423,"marks":16424,"value":332,"nodeType":83},{},[],{"data":16426,"content":16427,"nodeType":88},{},[16428],{"data":16429,"marks":16430,"value":293,"nodeType":83},{},[],{"metadata":16432,"sys":16435,"fields":16440},{"tags":16433,"concepts":16434},[],[],{"space":16436,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16438,"publishedVersion":63,"revision":45,"locale":29},{"sys":16437},{"type":12,"linkType":13,"id":14},{"sys":16439},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16441},{"url":355,"details":16442,"fileName":361,"contentType":362},{"size":357,"image":16443},{"width":359,"height":360},{"sys":16445,"fields":16448},{"id":16446,"createdAt":16447},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":16449,"slug":16450,"articleIntro":16449,"category":16451},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[16452],{"metadata":16453,"sys":16456,"fields":16463},{"tags":16454,"concepts":16455},[],[],{"space":16457,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16459,"publishedVersion":311,"revision":63,"contentType":16461,"locale":29},{"sys":16458},{"type":12,"linkType":13,"id":14},{"sys":16460},{"id":21,"type":12,"linkType":22},{"sys":16462},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16464,"metaTitle":321,"metaDescription":322,"mainTitle":16465,"subtitle":340,"heroImage":16480,"ctaButton":363,"ctaLink":364},[320],{"data":16466,"content":16467,"nodeType":75},{},[16468,16474],{"data":16469,"content":16470,"nodeType":333},{},[16471],{"data":16472,"marks":16473,"value":332,"nodeType":83},{},[],{"data":16475,"content":16476,"nodeType":88},{},[16477],{"data":16478,"marks":16479,"value":293,"nodeType":83},{},[],{"metadata":16481,"sys":16484,"fields":16489},{"tags":16482,"concepts":16483},[],[],{"space":16485,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16487,"publishedVersion":63,"revision":45,"locale":29},{"sys":16486},{"type":12,"linkType":13,"id":14},{"sys":16488},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16490},{"url":355,"details":16491,"fileName":361,"contentType":362},{"size":357,"image":16492},{"width":359,"height":360},{"sys":16494,"fields":16497},{"id":16495,"createdAt":16496},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":16498,"slug":16499,"articleIntro":16498,"category":16500},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[16501],{"metadata":16502,"sys":16505,"fields":16512},{"tags":16503,"concepts":16504},[],[],{"space":16506,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16508,"publishedVersion":311,"revision":63,"contentType":16510,"locale":29},{"sys":16507},{"type":12,"linkType":13,"id":14},{"sys":16509},{"id":21,"type":12,"linkType":22},{"sys":16511},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16513,"metaTitle":321,"metaDescription":322,"mainTitle":16514,"subtitle":340,"heroImage":16529,"ctaButton":363,"ctaLink":364},[320],{"data":16515,"content":16516,"nodeType":75},{},[16517,16523],{"data":16518,"content":16519,"nodeType":333},{},[16520],{"data":16521,"marks":16522,"value":332,"nodeType":83},{},[],{"data":16524,"content":16525,"nodeType":88},{},[16526],{"data":16527,"marks":16528,"value":293,"nodeType":83},{},[],{"metadata":16530,"sys":16533,"fields":16538},{"tags":16531,"concepts":16532},[],[],{"space":16534,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16536,"publishedVersion":63,"revision":45,"locale":29},{"sys":16535},{"type":12,"linkType":13,"id":14},{"sys":16537},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16539},{"url":355,"details":16540,"fileName":361,"contentType":362},{"size":357,"image":16541},{"width":359,"height":360},{"sys":16543,"fields":16546},{"id":16544,"createdAt":16545},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":16547,"slug":16548,"articleIntro":16547,"category":16549},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[16550],{"metadata":16551,"sys":16554,"fields":16561},{"tags":16552,"concepts":16553},[],[],{"space":16555,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16557,"publishedVersion":311,"revision":63,"contentType":16559,"locale":29},{"sys":16556},{"type":12,"linkType":13,"id":14},{"sys":16558},{"id":21,"type":12,"linkType":22},{"sys":16560},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16562,"metaTitle":321,"metaDescription":322,"mainTitle":16563,"subtitle":340,"heroImage":16578,"ctaButton":363,"ctaLink":364},[320],{"data":16564,"content":16565,"nodeType":75},{},[16566,16572],{"data":16567,"content":16568,"nodeType":333},{},[16569],{"data":16570,"marks":16571,"value":332,"nodeType":83},{},[],{"data":16573,"content":16574,"nodeType":88},{},[16575],{"data":16576,"marks":16577,"value":293,"nodeType":83},{},[],{"metadata":16579,"sys":16582,"fields":16587},{"tags":16580,"concepts":16581},[],[],{"space":16583,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16585,"publishedVersion":63,"revision":45,"locale":29},{"sys":16584},{"type":12,"linkType":13,"id":14},{"sys":16586},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16588},{"url":355,"details":16589,"fileName":361,"contentType":362},{"size":357,"image":16590},{"width":359,"height":360},{"sys":16592,"fields":16595},{"id":16593,"createdAt":16594},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":16596,"slug":16597,"articleIntro":16596,"category":16598},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[16599],{"metadata":16600,"sys":16603,"fields":16610},{"tags":16601,"concepts":16602},[],[],{"space":16604,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16606,"publishedVersion":311,"revision":63,"contentType":16608,"locale":29},{"sys":16605},{"type":12,"linkType":13,"id":14},{"sys":16607},{"id":21,"type":12,"linkType":22},{"sys":16609},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16611,"metaTitle":321,"metaDescription":322,"mainTitle":16612,"subtitle":340,"heroImage":16627,"ctaButton":363,"ctaLink":364},[320],{"data":16613,"content":16614,"nodeType":75},{},[16615,16621],{"data":16616,"content":16617,"nodeType":333},{},[16618],{"data":16619,"marks":16620,"value":332,"nodeType":83},{},[],{"data":16622,"content":16623,"nodeType":88},{},[16624],{"data":16625,"marks":16626,"value":293,"nodeType":83},{},[],{"metadata":16628,"sys":16631,"fields":16636},{"tags":16629,"concepts":16630},[],[],{"space":16632,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16634,"publishedVersion":63,"revision":45,"locale":29},{"sys":16633},{"type":12,"linkType":13,"id":14},{"sys":16635},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16637},{"url":355,"details":16638,"fileName":361,"contentType":362},{"size":357,"image":16639},{"width":359,"height":360},{"sys":16641,"fields":16644},{"id":16642,"createdAt":16643},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":16645,"slug":16646,"articleIntro":16645,"category":16647},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[16648],{"metadata":16649,"sys":16652,"fields":16659},{"tags":16650,"concepts":16651},[],[],{"space":16653,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16655,"publishedVersion":311,"revision":63,"contentType":16657,"locale":29},{"sys":16654},{"type":12,"linkType":13,"id":14},{"sys":16656},{"id":21,"type":12,"linkType":22},{"sys":16658},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16660,"metaTitle":321,"metaDescription":322,"mainTitle":16661,"subtitle":340,"heroImage":16676,"ctaButton":363,"ctaLink":364},[320],{"data":16662,"content":16663,"nodeType":75},{},[16664,16670],{"data":16665,"content":16666,"nodeType":333},{},[16667],{"data":16668,"marks":16669,"value":332,"nodeType":83},{},[],{"data":16671,"content":16672,"nodeType":88},{},[16673],{"data":16674,"marks":16675,"value":293,"nodeType":83},{},[],{"metadata":16677,"sys":16680,"fields":16685},{"tags":16678,"concepts":16679},[],[],{"space":16681,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16683,"publishedVersion":63,"revision":45,"locale":29},{"sys":16682},{"type":12,"linkType":13,"id":14},{"sys":16684},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16686},{"url":355,"details":16687,"fileName":361,"contentType":362},{"size":357,"image":16688},{"width":359,"height":360},{"sys":16690,"fields":16693},{"id":16691,"createdAt":16692},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":16694,"slug":16695,"articleIntro":16694,"category":16696},"475 - Comptes d'attente","compte-475-comptes-d-attente",[16697],{"metadata":16698,"sys":16701,"fields":16708},{"tags":16699,"concepts":16700},[],[],{"space":16702,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16704,"publishedVersion":311,"revision":63,"contentType":16706,"locale":29},{"sys":16703},{"type":12,"linkType":13,"id":14},{"sys":16705},{"id":21,"type":12,"linkType":22},{"sys":16707},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16709,"metaTitle":321,"metaDescription":322,"mainTitle":16710,"subtitle":340,"heroImage":16725,"ctaButton":363,"ctaLink":364},[320],{"data":16711,"content":16712,"nodeType":75},{},[16713,16719],{"data":16714,"content":16715,"nodeType":333},{},[16716],{"data":16717,"marks":16718,"value":332,"nodeType":83},{},[],{"data":16720,"content":16721,"nodeType":88},{},[16722],{"data":16723,"marks":16724,"value":293,"nodeType":83},{},[],{"metadata":16726,"sys":16729,"fields":16734},{"tags":16727,"concepts":16728},[],[],{"space":16730,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16732,"publishedVersion":63,"revision":45,"locale":29},{"sys":16731},{"type":12,"linkType":13,"id":14},{"sys":16733},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16735},{"url":355,"details":16736,"fileName":361,"contentType":362},{"size":357,"image":16737},{"width":359,"height":360},{"sys":16739,"fields":16742},{"id":16740,"createdAt":16741},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":16743,"slug":16744,"articleIntro":-1,"category":16745},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[16746],{"metadata":16747,"sys":16750,"fields":16757},{"tags":16748,"concepts":16749},[],[],{"space":16751,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16753,"publishedVersion":311,"revision":63,"contentType":16755,"locale":29},{"sys":16752},{"type":12,"linkType":13,"id":14},{"sys":16754},{"id":21,"type":12,"linkType":22},{"sys":16756},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16758,"metaTitle":321,"metaDescription":322,"mainTitle":16759,"subtitle":340,"heroImage":16774,"ctaButton":363,"ctaLink":364},[320],{"data":16760,"content":16761,"nodeType":75},{},[16762,16768],{"data":16763,"content":16764,"nodeType":333},{},[16765],{"data":16766,"marks":16767,"value":332,"nodeType":83},{},[],{"data":16769,"content":16770,"nodeType":88},{},[16771],{"data":16772,"marks":16773,"value":293,"nodeType":83},{},[],{"metadata":16775,"sys":16778,"fields":16783},{"tags":16776,"concepts":16777},[],[],{"space":16779,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16781,"publishedVersion":63,"revision":45,"locale":29},{"sys":16780},{"type":12,"linkType":13,"id":14},{"sys":16782},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16784},{"url":355,"details":16785,"fileName":361,"contentType":362},{"size":357,"image":16786},{"width":359,"height":360},{"sys":16788,"fields":16791},{"id":16789,"createdAt":16790},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":16792,"slug":16793,"articleIntro":16792,"category":16794},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[16795],{"metadata":16796,"sys":16799,"fields":16806},{"tags":16797,"concepts":16798},[],[],{"space":16800,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16802,"publishedVersion":311,"revision":63,"contentType":16804,"locale":29},{"sys":16801},{"type":12,"linkType":13,"id":14},{"sys":16803},{"id":21,"type":12,"linkType":22},{"sys":16805},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16807,"metaTitle":321,"metaDescription":322,"mainTitle":16808,"subtitle":340,"heroImage":16823,"ctaButton":363,"ctaLink":364},[320],{"data":16809,"content":16810,"nodeType":75},{},[16811,16817],{"data":16812,"content":16813,"nodeType":333},{},[16814],{"data":16815,"marks":16816,"value":332,"nodeType":83},{},[],{"data":16818,"content":16819,"nodeType":88},{},[16820],{"data":16821,"marks":16822,"value":293,"nodeType":83},{},[],{"metadata":16824,"sys":16827,"fields":16832},{"tags":16825,"concepts":16826},[],[],{"space":16828,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16830,"publishedVersion":63,"revision":45,"locale":29},{"sys":16829},{"type":12,"linkType":13,"id":14},{"sys":16831},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16833},{"url":355,"details":16834,"fileName":361,"contentType":362},{"size":357,"image":16835},{"width":359,"height":360},{"sys":16837,"fields":16840},{"id":16838,"createdAt":16839},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":16841,"slug":16842,"articleIntro":16841,"category":16843},"68174 - Créances","compte-68174-creances",[16844],{"metadata":16845,"sys":16848,"fields":16855},{"tags":16846,"concepts":16847},[],[],{"space":16849,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16851,"publishedVersion":311,"revision":63,"contentType":16853,"locale":29},{"sys":16850},{"type":12,"linkType":13,"id":14},{"sys":16852},{"id":21,"type":12,"linkType":22},{"sys":16854},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16856,"metaTitle":321,"metaDescription":322,"mainTitle":16857,"subtitle":340,"heroImage":16872,"ctaButton":363,"ctaLink":364},[320],{"data":16858,"content":16859,"nodeType":75},{},[16860,16866],{"data":16861,"content":16862,"nodeType":333},{},[16863],{"data":16864,"marks":16865,"value":332,"nodeType":83},{},[],{"data":16867,"content":16868,"nodeType":88},{},[16869],{"data":16870,"marks":16871,"value":293,"nodeType":83},{},[],{"metadata":16873,"sys":16876,"fields":16881},{"tags":16874,"concepts":16875},[],[],{"space":16877,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16879,"publishedVersion":63,"revision":45,"locale":29},{"sys":16878},{"type":12,"linkType":13,"id":14},{"sys":16880},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16882},{"url":355,"details":16883,"fileName":361,"contentType":362},{"size":357,"image":16884},{"width":359,"height":360},{"sys":16886,"fields":16889},{"id":16887,"createdAt":16888},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":16890,"slug":16891,"articleIntro":16890,"category":16892},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[16893],{"metadata":16894,"sys":16897,"fields":16904},{"tags":16895,"concepts":16896},[],[],{"space":16898,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16900,"publishedVersion":311,"revision":63,"contentType":16902,"locale":29},{"sys":16899},{"type":12,"linkType":13,"id":14},{"sys":16901},{"id":21,"type":12,"linkType":22},{"sys":16903},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16905,"metaTitle":321,"metaDescription":322,"mainTitle":16906,"subtitle":340,"heroImage":16921,"ctaButton":363,"ctaLink":364},[320],{"data":16907,"content":16908,"nodeType":75},{},[16909,16915],{"data":16910,"content":16911,"nodeType":333},{},[16912],{"data":16913,"marks":16914,"value":332,"nodeType":83},{},[],{"data":16916,"content":16917,"nodeType":88},{},[16918],{"data":16919,"marks":16920,"value":293,"nodeType":83},{},[],{"metadata":16922,"sys":16925,"fields":16930},{"tags":16923,"concepts":16924},[],[],{"space":16926,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16928,"publishedVersion":63,"revision":45,"locale":29},{"sys":16927},{"type":12,"linkType":13,"id":14},{"sys":16929},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16931},{"url":355,"details":16932,"fileName":361,"contentType":362},{"size":357,"image":16933},{"width":359,"height":360},{"sys":16935,"fields":16938},{"id":16936,"createdAt":16937},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":16939,"slug":16940,"articleIntro":16939,"category":16941},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[16942],{"metadata":16943,"sys":16946,"fields":16953},{"tags":16944,"concepts":16945},[],[],{"space":16947,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16949,"publishedVersion":311,"revision":63,"contentType":16951,"locale":29},{"sys":16948},{"type":12,"linkType":13,"id":14},{"sys":16950},{"id":21,"type":12,"linkType":22},{"sys":16952},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":16954,"metaTitle":321,"metaDescription":322,"mainTitle":16955,"subtitle":340,"heroImage":16970,"ctaButton":363,"ctaLink":364},[320],{"data":16956,"content":16957,"nodeType":75},{},[16958,16964],{"data":16959,"content":16960,"nodeType":333},{},[16961],{"data":16962,"marks":16963,"value":332,"nodeType":83},{},[],{"data":16965,"content":16966,"nodeType":88},{},[16967],{"data":16968,"marks":16969,"value":293,"nodeType":83},{},[],{"metadata":16971,"sys":16974,"fields":16979},{"tags":16972,"concepts":16973},[],[],{"space":16975,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":16977,"publishedVersion":63,"revision":45,"locale":29},{"sys":16976},{"type":12,"linkType":13,"id":14},{"sys":16978},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":16980},{"url":355,"details":16981,"fileName":361,"contentType":362},{"size":357,"image":16982},{"width":359,"height":360},{"sys":16984,"fields":16987},{"id":16985,"createdAt":16986},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":16988,"slug":16989,"articleIntro":16988,"category":16990},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[16991],{"metadata":16992,"sys":16995,"fields":17002},{"tags":16993,"concepts":16994},[],[],{"space":16996,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":16998,"publishedVersion":311,"revision":63,"contentType":17000,"locale":29},{"sys":16997},{"type":12,"linkType":13,"id":14},{"sys":16999},{"id":21,"type":12,"linkType":22},{"sys":17001},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17003,"metaTitle":321,"metaDescription":322,"mainTitle":17004,"subtitle":340,"heroImage":17019,"ctaButton":363,"ctaLink":364},[320],{"data":17005,"content":17006,"nodeType":75},{},[17007,17013],{"data":17008,"content":17009,"nodeType":333},{},[17010],{"data":17011,"marks":17012,"value":332,"nodeType":83},{},[],{"data":17014,"content":17015,"nodeType":88},{},[17016],{"data":17017,"marks":17018,"value":293,"nodeType":83},{},[],{"metadata":17020,"sys":17023,"fields":17028},{"tags":17021,"concepts":17022},[],[],{"space":17024,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17026,"publishedVersion":63,"revision":45,"locale":29},{"sys":17025},{"type":12,"linkType":13,"id":14},{"sys":17027},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17029},{"url":355,"details":17030,"fileName":361,"contentType":362},{"size":357,"image":17031},{"width":359,"height":360},{"sys":17033,"fields":17036},{"id":17034,"createdAt":17035},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":17037,"slug":17038,"articleIntro":17037,"category":17039},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[17040],{"metadata":17041,"sys":17044,"fields":17051},{"tags":17042,"concepts":17043},[],[],{"space":17045,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17047,"publishedVersion":311,"revision":63,"contentType":17049,"locale":29},{"sys":17046},{"type":12,"linkType":13,"id":14},{"sys":17048},{"id":21,"type":12,"linkType":22},{"sys":17050},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17052,"metaTitle":321,"metaDescription":322,"mainTitle":17053,"subtitle":340,"heroImage":17068,"ctaButton":363,"ctaLink":364},[320],{"data":17054,"content":17055,"nodeType":75},{},[17056,17062],{"data":17057,"content":17058,"nodeType":333},{},[17059],{"data":17060,"marks":17061,"value":332,"nodeType":83},{},[],{"data":17063,"content":17064,"nodeType":88},{},[17065],{"data":17066,"marks":17067,"value":293,"nodeType":83},{},[],{"metadata":17069,"sys":17072,"fields":17077},{"tags":17070,"concepts":17071},[],[],{"space":17073,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17075,"publishedVersion":63,"revision":45,"locale":29},{"sys":17074},{"type":12,"linkType":13,"id":14},{"sys":17076},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17078},{"url":355,"details":17079,"fileName":361,"contentType":362},{"size":357,"image":17080},{"width":359,"height":360},{"sys":17082,"fields":17085},{"id":17083,"createdAt":17084},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":17086,"slug":17087,"articleIntro":17086,"category":17088},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[17089],{"metadata":17090,"sys":17093,"fields":17100},{"tags":17091,"concepts":17092},[],[],{"space":17094,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17096,"publishedVersion":311,"revision":63,"contentType":17098,"locale":29},{"sys":17095},{"type":12,"linkType":13,"id":14},{"sys":17097},{"id":21,"type":12,"linkType":22},{"sys":17099},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17101,"metaTitle":321,"metaDescription":322,"mainTitle":17102,"subtitle":340,"heroImage":17117,"ctaButton":363,"ctaLink":364},[320],{"data":17103,"content":17104,"nodeType":75},{},[17105,17111],{"data":17106,"content":17107,"nodeType":333},{},[17108],{"data":17109,"marks":17110,"value":332,"nodeType":83},{},[],{"data":17112,"content":17113,"nodeType":88},{},[17114],{"data":17115,"marks":17116,"value":293,"nodeType":83},{},[],{"metadata":17118,"sys":17121,"fields":17126},{"tags":17119,"concepts":17120},[],[],{"space":17122,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17124,"publishedVersion":63,"revision":45,"locale":29},{"sys":17123},{"type":12,"linkType":13,"id":14},{"sys":17125},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17127},{"url":355,"details":17128,"fileName":361,"contentType":362},{"size":357,"image":17129},{"width":359,"height":360},{"sys":17131,"fields":17134},{"id":17132,"createdAt":17133},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":17135,"slug":17136,"articleIntro":-1,"category":17137},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[17138],{"metadata":17139,"sys":17142,"fields":17149},{"tags":17140,"concepts":17141},[],[],{"space":17143,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17145,"publishedVersion":311,"revision":63,"contentType":17147,"locale":29},{"sys":17144},{"type":12,"linkType":13,"id":14},{"sys":17146},{"id":21,"type":12,"linkType":22},{"sys":17148},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17150,"metaTitle":321,"metaDescription":322,"mainTitle":17151,"subtitle":340,"heroImage":17166,"ctaButton":363,"ctaLink":364},[320],{"data":17152,"content":17153,"nodeType":75},{},[17154,17160],{"data":17155,"content":17156,"nodeType":333},{},[17157],{"data":17158,"marks":17159,"value":332,"nodeType":83},{},[],{"data":17161,"content":17162,"nodeType":88},{},[17163],{"data":17164,"marks":17165,"value":293,"nodeType":83},{},[],{"metadata":17167,"sys":17170,"fields":17175},{"tags":17168,"concepts":17169},[],[],{"space":17171,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17173,"publishedVersion":63,"revision":45,"locale":29},{"sys":17172},{"type":12,"linkType":13,"id":14},{"sys":17174},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17176},{"url":355,"details":17177,"fileName":361,"contentType":362},{"size":357,"image":17178},{"width":359,"height":360},{"sys":17180,"fields":17183},{"id":17181,"createdAt":17182},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":17184,"slug":17185,"articleIntro":17184,"category":17186},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[17187],{"metadata":17188,"sys":17191,"fields":17198},{"tags":17189,"concepts":17190},[],[],{"space":17192,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17194,"publishedVersion":311,"revision":63,"contentType":17196,"locale":29},{"sys":17193},{"type":12,"linkType":13,"id":14},{"sys":17195},{"id":21,"type":12,"linkType":22},{"sys":17197},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17199,"metaTitle":321,"metaDescription":322,"mainTitle":17200,"subtitle":340,"heroImage":17215,"ctaButton":363,"ctaLink":364},[320],{"data":17201,"content":17202,"nodeType":75},{},[17203,17209],{"data":17204,"content":17205,"nodeType":333},{},[17206],{"data":17207,"marks":17208,"value":332,"nodeType":83},{},[],{"data":17210,"content":17211,"nodeType":88},{},[17212],{"data":17213,"marks":17214,"value":293,"nodeType":83},{},[],{"metadata":17216,"sys":17219,"fields":17224},{"tags":17217,"concepts":17218},[],[],{"space":17220,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17222,"publishedVersion":63,"revision":45,"locale":29},{"sys":17221},{"type":12,"linkType":13,"id":14},{"sys":17223},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17225},{"url":355,"details":17226,"fileName":361,"contentType":362},{"size":357,"image":17227},{"width":359,"height":360},{"sys":17229,"fields":17232},{"id":17230,"createdAt":17231},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":17233,"slug":17234,"articleIntro":-1,"category":17235},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[17236],{"metadata":17237,"sys":17240,"fields":17247},{"tags":17238,"concepts":17239},[],[],{"space":17241,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17243,"publishedVersion":311,"revision":63,"contentType":17245,"locale":29},{"sys":17242},{"type":12,"linkType":13,"id":14},{"sys":17244},{"id":21,"type":12,"linkType":22},{"sys":17246},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17248,"metaTitle":321,"metaDescription":322,"mainTitle":17249,"subtitle":340,"heroImage":17264,"ctaButton":363,"ctaLink":364},[320],{"data":17250,"content":17251,"nodeType":75},{},[17252,17258],{"data":17253,"content":17254,"nodeType":333},{},[17255],{"data":17256,"marks":17257,"value":332,"nodeType":83},{},[],{"data":17259,"content":17260,"nodeType":88},{},[17261],{"data":17262,"marks":17263,"value":293,"nodeType":83},{},[],{"metadata":17265,"sys":17268,"fields":17273},{"tags":17266,"concepts":17267},[],[],{"space":17269,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17271,"publishedVersion":63,"revision":45,"locale":29},{"sys":17270},{"type":12,"linkType":13,"id":14},{"sys":17272},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17274},{"url":355,"details":17275,"fileName":361,"contentType":362},{"size":357,"image":17276},{"width":359,"height":360},{"sys":17278,"fields":17281},{"id":17279,"createdAt":17280},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":17282,"slug":17283,"articleIntro":17282,"category":17284},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[17285],{"metadata":17286,"sys":17289,"fields":17296},{"tags":17287,"concepts":17288},[],[],{"space":17290,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17292,"publishedVersion":311,"revision":63,"contentType":17294,"locale":29},{"sys":17291},{"type":12,"linkType":13,"id":14},{"sys":17293},{"id":21,"type":12,"linkType":22},{"sys":17295},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17297,"metaTitle":321,"metaDescription":322,"mainTitle":17298,"subtitle":340,"heroImage":17313,"ctaButton":363,"ctaLink":364},[320],{"data":17299,"content":17300,"nodeType":75},{},[17301,17307],{"data":17302,"content":17303,"nodeType":333},{},[17304],{"data":17305,"marks":17306,"value":332,"nodeType":83},{},[],{"data":17308,"content":17309,"nodeType":88},{},[17310],{"data":17311,"marks":17312,"value":293,"nodeType":83},{},[],{"metadata":17314,"sys":17317,"fields":17322},{"tags":17315,"concepts":17316},[],[],{"space":17318,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17320,"publishedVersion":63,"revision":45,"locale":29},{"sys":17319},{"type":12,"linkType":13,"id":14},{"sys":17321},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17323},{"url":355,"details":17324,"fileName":361,"contentType":362},{"size":357,"image":17325},{"width":359,"height":360},{"sys":17327,"fields":17330},{"id":17328,"createdAt":17329},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":17331,"slug":17332,"articleIntro":-1,"category":17333},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[17334],{"metadata":17335,"sys":17338,"fields":17345},{"tags":17336,"concepts":17337},[],[],{"space":17339,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17341,"publishedVersion":311,"revision":63,"contentType":17343,"locale":29},{"sys":17340},{"type":12,"linkType":13,"id":14},{"sys":17342},{"id":21,"type":12,"linkType":22},{"sys":17344},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17346,"metaTitle":321,"metaDescription":322,"mainTitle":17347,"subtitle":340,"heroImage":17362,"ctaButton":363,"ctaLink":364},[320],{"data":17348,"content":17349,"nodeType":75},{},[17350,17356],{"data":17351,"content":17352,"nodeType":333},{},[17353],{"data":17354,"marks":17355,"value":332,"nodeType":83},{},[],{"data":17357,"content":17358,"nodeType":88},{},[17359],{"data":17360,"marks":17361,"value":293,"nodeType":83},{},[],{"metadata":17363,"sys":17366,"fields":17371},{"tags":17364,"concepts":17365},[],[],{"space":17367,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17369,"publishedVersion":63,"revision":45,"locale":29},{"sys":17368},{"type":12,"linkType":13,"id":14},{"sys":17370},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17372},{"url":355,"details":17373,"fileName":361,"contentType":362},{"size":357,"image":17374},{"width":359,"height":360},{"sys":17376,"fields":17379},{"id":17377,"createdAt":17378},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":17380,"slug":17381,"articleIntro":17380,"category":17382},"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",[17383],{"metadata":17384,"sys":17387,"fields":17394},{"tags":17385,"concepts":17386},[],[],{"space":17388,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17390,"publishedVersion":311,"revision":63,"contentType":17392,"locale":29},{"sys":17389},{"type":12,"linkType":13,"id":14},{"sys":17391},{"id":21,"type":12,"linkType":22},{"sys":17393},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17395,"metaTitle":321,"metaDescription":322,"mainTitle":17396,"subtitle":340,"heroImage":17411,"ctaButton":363,"ctaLink":364},[320],{"data":17397,"content":17398,"nodeType":75},{},[17399,17405],{"data":17400,"content":17401,"nodeType":333},{},[17402],{"data":17403,"marks":17404,"value":332,"nodeType":83},{},[],{"data":17406,"content":17407,"nodeType":88},{},[17408],{"data":17409,"marks":17410,"value":293,"nodeType":83},{},[],{"metadata":17412,"sys":17415,"fields":17420},{"tags":17413,"concepts":17414},[],[],{"space":17416,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17418,"publishedVersion":63,"revision":45,"locale":29},{"sys":17417},{"type":12,"linkType":13,"id":14},{"sys":17419},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17421},{"url":355,"details":17422,"fileName":361,"contentType":362},{"size":357,"image":17423},{"width":359,"height":360},{"sys":17425,"fields":17428},{"id":17426,"createdAt":17427},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":17429,"slug":17430,"articleIntro":17429,"category":17431},"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",[17432],{"metadata":17433,"sys":17436,"fields":17443},{"tags":17434,"concepts":17435},[],[],{"space":17437,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17439,"publishedVersion":311,"revision":63,"contentType":17441,"locale":29},{"sys":17438},{"type":12,"linkType":13,"id":14},{"sys":17440},{"id":21,"type":12,"linkType":22},{"sys":17442},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17444,"metaTitle":321,"metaDescription":322,"mainTitle":17445,"subtitle":340,"heroImage":17460,"ctaButton":363,"ctaLink":364},[320],{"data":17446,"content":17447,"nodeType":75},{},[17448,17454],{"data":17449,"content":17450,"nodeType":333},{},[17451],{"data":17452,"marks":17453,"value":332,"nodeType":83},{},[],{"data":17455,"content":17456,"nodeType":88},{},[17457],{"data":17458,"marks":17459,"value":293,"nodeType":83},{},[],{"metadata":17461,"sys":17464,"fields":17469},{"tags":17462,"concepts":17463},[],[],{"space":17465,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17467,"publishedVersion":63,"revision":45,"locale":29},{"sys":17466},{"type":12,"linkType":13,"id":14},{"sys":17468},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17470},{"url":355,"details":17471,"fileName":361,"contentType":362},{"size":357,"image":17472},{"width":359,"height":360},{"sys":17474,"fields":17477},{"id":17475,"createdAt":17476},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":17478,"slug":17479,"articleIntro":17478,"category":17480},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[17481],{"metadata":17482,"sys":17485,"fields":17492},{"tags":17483,"concepts":17484},[],[],{"space":17486,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17488,"publishedVersion":311,"revision":63,"contentType":17490,"locale":29},{"sys":17487},{"type":12,"linkType":13,"id":14},{"sys":17489},{"id":21,"type":12,"linkType":22},{"sys":17491},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17493,"metaTitle":321,"metaDescription":322,"mainTitle":17494,"subtitle":340,"heroImage":17509,"ctaButton":363,"ctaLink":364},[320],{"data":17495,"content":17496,"nodeType":75},{},[17497,17503],{"data":17498,"content":17499,"nodeType":333},{},[17500],{"data":17501,"marks":17502,"value":332,"nodeType":83},{},[],{"data":17504,"content":17505,"nodeType":88},{},[17506],{"data":17507,"marks":17508,"value":293,"nodeType":83},{},[],{"metadata":17510,"sys":17513,"fields":17518},{"tags":17511,"concepts":17512},[],[],{"space":17514,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17516,"publishedVersion":63,"revision":45,"locale":29},{"sys":17515},{"type":12,"linkType":13,"id":14},{"sys":17517},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17519},{"url":355,"details":17520,"fileName":361,"contentType":362},{"size":357,"image":17521},{"width":359,"height":360},{"sys":17523,"fields":17526},{"id":17524,"createdAt":17525},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":17527,"slug":17528,"articleIntro":17527,"category":17529},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[17530],{"metadata":17531,"sys":17534,"fields":17541},{"tags":17532,"concepts":17533},[],[],{"space":17535,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17537,"publishedVersion":311,"revision":63,"contentType":17539,"locale":29},{"sys":17536},{"type":12,"linkType":13,"id":14},{"sys":17538},{"id":21,"type":12,"linkType":22},{"sys":17540},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17542,"metaTitle":321,"metaDescription":322,"mainTitle":17543,"subtitle":340,"heroImage":17558,"ctaButton":363,"ctaLink":364},[320],{"data":17544,"content":17545,"nodeType":75},{},[17546,17552],{"data":17547,"content":17548,"nodeType":333},{},[17549],{"data":17550,"marks":17551,"value":332,"nodeType":83},{},[],{"data":17553,"content":17554,"nodeType":88},{},[17555],{"data":17556,"marks":17557,"value":293,"nodeType":83},{},[],{"metadata":17559,"sys":17562,"fields":17567},{"tags":17560,"concepts":17561},[],[],{"space":17563,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17565,"publishedVersion":63,"revision":45,"locale":29},{"sys":17564},{"type":12,"linkType":13,"id":14},{"sys":17566},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17568},{"url":355,"details":17569,"fileName":361,"contentType":362},{"size":357,"image":17570},{"width":359,"height":360},{"sys":17572,"fields":17575},{"id":17573,"createdAt":17574},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":17576,"slug":17577,"articleIntro":17576,"category":17578},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[17579],{"metadata":17580,"sys":17583,"fields":17590},{"tags":17581,"concepts":17582},[],[],{"space":17584,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17586,"publishedVersion":311,"revision":63,"contentType":17588,"locale":29},{"sys":17585},{"type":12,"linkType":13,"id":14},{"sys":17587},{"id":21,"type":12,"linkType":22},{"sys":17589},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17591,"metaTitle":321,"metaDescription":322,"mainTitle":17592,"subtitle":340,"heroImage":17607,"ctaButton":363,"ctaLink":364},[320],{"data":17593,"content":17594,"nodeType":75},{},[17595,17601],{"data":17596,"content":17597,"nodeType":333},{},[17598],{"data":17599,"marks":17600,"value":332,"nodeType":83},{},[],{"data":17602,"content":17603,"nodeType":88},{},[17604],{"data":17605,"marks":17606,"value":293,"nodeType":83},{},[],{"metadata":17608,"sys":17611,"fields":17616},{"tags":17609,"concepts":17610},[],[],{"space":17612,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17614,"publishedVersion":63,"revision":45,"locale":29},{"sys":17613},{"type":12,"linkType":13,"id":14},{"sys":17615},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17617},{"url":355,"details":17618,"fileName":361,"contentType":362},{"size":357,"image":17619},{"width":359,"height":360},{"sys":17621,"fields":17624},{"id":17622,"createdAt":17623},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":17625,"slug":17626,"articleIntro":17625,"category":17627},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[17628],{"metadata":17629,"sys":17632,"fields":17639},{"tags":17630,"concepts":17631},[],[],{"space":17633,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17635,"publishedVersion":311,"revision":63,"contentType":17637,"locale":29},{"sys":17634},{"type":12,"linkType":13,"id":14},{"sys":17636},{"id":21,"type":12,"linkType":22},{"sys":17638},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17640,"metaTitle":321,"metaDescription":322,"mainTitle":17641,"subtitle":340,"heroImage":17656,"ctaButton":363,"ctaLink":364},[320],{"data":17642,"content":17643,"nodeType":75},{},[17644,17650],{"data":17645,"content":17646,"nodeType":333},{},[17647],{"data":17648,"marks":17649,"value":332,"nodeType":83},{},[],{"data":17651,"content":17652,"nodeType":88},{},[17653],{"data":17654,"marks":17655,"value":293,"nodeType":83},{},[],{"metadata":17657,"sys":17660,"fields":17665},{"tags":17658,"concepts":17659},[],[],{"space":17661,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17663,"publishedVersion":63,"revision":45,"locale":29},{"sys":17662},{"type":12,"linkType":13,"id":14},{"sys":17664},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17666},{"url":355,"details":17667,"fileName":361,"contentType":362},{"size":357,"image":17668},{"width":359,"height":360},{"sys":17670,"fields":17673},{"id":17671,"createdAt":17672},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":17674,"slug":17675,"articleIntro":17674,"category":17676},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[17677],{"metadata":17678,"sys":17681,"fields":17688},{"tags":17679,"concepts":17680},[],[],{"space":17682,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17684,"publishedVersion":311,"revision":63,"contentType":17686,"locale":29},{"sys":17683},{"type":12,"linkType":13,"id":14},{"sys":17685},{"id":21,"type":12,"linkType":22},{"sys":17687},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17689,"metaTitle":321,"metaDescription":322,"mainTitle":17690,"subtitle":340,"heroImage":17705,"ctaButton":363,"ctaLink":364},[320],{"data":17691,"content":17692,"nodeType":75},{},[17693,17699],{"data":17694,"content":17695,"nodeType":333},{},[17696],{"data":17697,"marks":17698,"value":332,"nodeType":83},{},[],{"data":17700,"content":17701,"nodeType":88},{},[17702],{"data":17703,"marks":17704,"value":293,"nodeType":83},{},[],{"metadata":17706,"sys":17709,"fields":17714},{"tags":17707,"concepts":17708},[],[],{"space":17710,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17712,"publishedVersion":63,"revision":45,"locale":29},{"sys":17711},{"type":12,"linkType":13,"id":14},{"sys":17713},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17715},{"url":355,"details":17716,"fileName":361,"contentType":362},{"size":357,"image":17717},{"width":359,"height":360},{"sys":17719,"fields":17722},{"id":17720,"createdAt":17721},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":17723,"slug":17724,"articleIntro":17723,"category":17725},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[17726],{"metadata":17727,"sys":17730,"fields":17737},{"tags":17728,"concepts":17729},[],[],{"space":17731,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17733,"publishedVersion":311,"revision":63,"contentType":17735,"locale":29},{"sys":17732},{"type":12,"linkType":13,"id":14},{"sys":17734},{"id":21,"type":12,"linkType":22},{"sys":17736},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17738,"metaTitle":321,"metaDescription":322,"mainTitle":17739,"subtitle":340,"heroImage":17754,"ctaButton":363,"ctaLink":364},[320],{"data":17740,"content":17741,"nodeType":75},{},[17742,17748],{"data":17743,"content":17744,"nodeType":333},{},[17745],{"data":17746,"marks":17747,"value":332,"nodeType":83},{},[],{"data":17749,"content":17750,"nodeType":88},{},[17751],{"data":17752,"marks":17753,"value":293,"nodeType":83},{},[],{"metadata":17755,"sys":17758,"fields":17763},{"tags":17756,"concepts":17757},[],[],{"space":17759,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17761,"publishedVersion":63,"revision":45,"locale":29},{"sys":17760},{"type":12,"linkType":13,"id":14},{"sys":17762},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17764},{"url":355,"details":17765,"fileName":361,"contentType":362},{"size":357,"image":17766},{"width":359,"height":360},{"sys":17768,"fields":17771},{"id":17769,"createdAt":17770},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":17772,"slug":17773,"articleIntro":-1,"category":17774},"Compte 512 - Banques","compte-512-banques",[17775],{"metadata":17776,"sys":17779,"fields":17786},{"tags":17777,"concepts":17778},[],[],{"space":17780,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17782,"publishedVersion":311,"revision":63,"contentType":17784,"locale":29},{"sys":17781},{"type":12,"linkType":13,"id":14},{"sys":17783},{"id":21,"type":12,"linkType":22},{"sys":17785},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17787,"metaTitle":321,"metaDescription":322,"mainTitle":17788,"subtitle":340,"heroImage":17803,"ctaButton":363,"ctaLink":364},[320],{"data":17789,"content":17790,"nodeType":75},{},[17791,17797],{"data":17792,"content":17793,"nodeType":333},{},[17794],{"data":17795,"marks":17796,"value":332,"nodeType":83},{},[],{"data":17798,"content":17799,"nodeType":88},{},[17800],{"data":17801,"marks":17802,"value":293,"nodeType":83},{},[],{"metadata":17804,"sys":17807,"fields":17812},{"tags":17805,"concepts":17806},[],[],{"space":17808,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17810,"publishedVersion":63,"revision":45,"locale":29},{"sys":17809},{"type":12,"linkType":13,"id":14},{"sys":17811},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17813},{"url":355,"details":17814,"fileName":361,"contentType":362},{"size":357,"image":17815},{"width":359,"height":360},{"sys":17817,"fields":17820},{"id":17818,"createdAt":17819},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":17821,"slug":17822,"articleIntro":17821,"category":17823},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[17824],{"metadata":17825,"sys":17828,"fields":17835},{"tags":17826,"concepts":17827},[],[],{"space":17829,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17831,"publishedVersion":311,"revision":63,"contentType":17833,"locale":29},{"sys":17830},{"type":12,"linkType":13,"id":14},{"sys":17832},{"id":21,"type":12,"linkType":22},{"sys":17834},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17836,"metaTitle":321,"metaDescription":322,"mainTitle":17837,"subtitle":340,"heroImage":17852,"ctaButton":363,"ctaLink":364},[320],{"data":17838,"content":17839,"nodeType":75},{},[17840,17846],{"data":17841,"content":17842,"nodeType":333},{},[17843],{"data":17844,"marks":17845,"value":332,"nodeType":83},{},[],{"data":17847,"content":17848,"nodeType":88},{},[17849],{"data":17850,"marks":17851,"value":293,"nodeType":83},{},[],{"metadata":17853,"sys":17856,"fields":17861},{"tags":17854,"concepts":17855},[],[],{"space":17857,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17859,"publishedVersion":63,"revision":45,"locale":29},{"sys":17858},{"type":12,"linkType":13,"id":14},{"sys":17860},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17862},{"url":355,"details":17863,"fileName":361,"contentType":362},{"size":357,"image":17864},{"width":359,"height":360},{"sys":17866,"fields":17869},{"id":17867,"createdAt":17868},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":17870,"slug":17871,"articleIntro":17870,"category":17872},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[17873],{"metadata":17874,"sys":17877,"fields":17884},{"tags":17875,"concepts":17876},[],[],{"space":17878,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17880,"publishedVersion":311,"revision":63,"contentType":17882,"locale":29},{"sys":17879},{"type":12,"linkType":13,"id":14},{"sys":17881},{"id":21,"type":12,"linkType":22},{"sys":17883},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17885,"metaTitle":321,"metaDescription":322,"mainTitle":17886,"subtitle":340,"heroImage":17901,"ctaButton":363,"ctaLink":364},[320],{"data":17887,"content":17888,"nodeType":75},{},[17889,17895],{"data":17890,"content":17891,"nodeType":333},{},[17892],{"data":17893,"marks":17894,"value":332,"nodeType":83},{},[],{"data":17896,"content":17897,"nodeType":88},{},[17898],{"data":17899,"marks":17900,"value":293,"nodeType":83},{},[],{"metadata":17902,"sys":17905,"fields":17910},{"tags":17903,"concepts":17904},[],[],{"space":17906,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17908,"publishedVersion":63,"revision":45,"locale":29},{"sys":17907},{"type":12,"linkType":13,"id":14},{"sys":17909},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17911},{"url":355,"details":17912,"fileName":361,"contentType":362},{"size":357,"image":17913},{"width":359,"height":360},{"sys":17915,"fields":17918},{"id":17916,"createdAt":17917},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":17919,"slug":17920,"articleIntro":17919,"category":17921},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[17922],{"metadata":17923,"sys":17926,"fields":17933},{"tags":17924,"concepts":17925},[],[],{"space":17927,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17929,"publishedVersion":311,"revision":63,"contentType":17931,"locale":29},{"sys":17928},{"type":12,"linkType":13,"id":14},{"sys":17930},{"id":21,"type":12,"linkType":22},{"sys":17932},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17934,"metaTitle":321,"metaDescription":322,"mainTitle":17935,"subtitle":340,"heroImage":17950,"ctaButton":363,"ctaLink":364},[320],{"data":17936,"content":17937,"nodeType":75},{},[17938,17944],{"data":17939,"content":17940,"nodeType":333},{},[17941],{"data":17942,"marks":17943,"value":332,"nodeType":83},{},[],{"data":17945,"content":17946,"nodeType":88},{},[17947],{"data":17948,"marks":17949,"value":293,"nodeType":83},{},[],{"metadata":17951,"sys":17954,"fields":17959},{"tags":17952,"concepts":17953},[],[],{"space":17955,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":17957,"publishedVersion":63,"revision":45,"locale":29},{"sys":17956},{"type":12,"linkType":13,"id":14},{"sys":17958},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":17960},{"url":355,"details":17961,"fileName":361,"contentType":362},{"size":357,"image":17962},{"width":359,"height":360},{"sys":17964,"fields":17967},{"id":17965,"createdAt":17966},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":17968,"slug":17969,"articleIntro":17968,"category":17970},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[17971],{"metadata":17972,"sys":17975,"fields":17982},{"tags":17973,"concepts":17974},[],[],{"space":17976,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":17978,"publishedVersion":311,"revision":63,"contentType":17980,"locale":29},{"sys":17977},{"type":12,"linkType":13,"id":14},{"sys":17979},{"id":21,"type":12,"linkType":22},{"sys":17981},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":17983,"metaTitle":321,"metaDescription":322,"mainTitle":17984,"subtitle":340,"heroImage":17999,"ctaButton":363,"ctaLink":364},[320],{"data":17985,"content":17986,"nodeType":75},{},[17987,17993],{"data":17988,"content":17989,"nodeType":333},{},[17990],{"data":17991,"marks":17992,"value":332,"nodeType":83},{},[],{"data":17994,"content":17995,"nodeType":88},{},[17996],{"data":17997,"marks":17998,"value":293,"nodeType":83},{},[],{"metadata":18000,"sys":18003,"fields":18008},{"tags":18001,"concepts":18002},[],[],{"space":18004,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18006,"publishedVersion":63,"revision":45,"locale":29},{"sys":18005},{"type":12,"linkType":13,"id":14},{"sys":18007},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18009},{"url":355,"details":18010,"fileName":361,"contentType":362},{"size":357,"image":18011},{"width":359,"height":360},{"sys":18013,"fields":18016},{"id":18014,"createdAt":18015},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":18017,"slug":18018,"articleIntro":-1,"category":18019},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[18020],{"metadata":18021,"sys":18024,"fields":18031},{"tags":18022,"concepts":18023},[],[],{"space":18025,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18027,"publishedVersion":311,"revision":63,"contentType":18029,"locale":29},{"sys":18026},{"type":12,"linkType":13,"id":14},{"sys":18028},{"id":21,"type":12,"linkType":22},{"sys":18030},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18032,"metaTitle":321,"metaDescription":322,"mainTitle":18033,"subtitle":340,"heroImage":18048,"ctaButton":363,"ctaLink":364},[320],{"data":18034,"content":18035,"nodeType":75},{},[18036,18042],{"data":18037,"content":18038,"nodeType":333},{},[18039],{"data":18040,"marks":18041,"value":332,"nodeType":83},{},[],{"data":18043,"content":18044,"nodeType":88},{},[18045],{"data":18046,"marks":18047,"value":293,"nodeType":83},{},[],{"metadata":18049,"sys":18052,"fields":18057},{"tags":18050,"concepts":18051},[],[],{"space":18053,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18055,"publishedVersion":63,"revision":45,"locale":29},{"sys":18054},{"type":12,"linkType":13,"id":14},{"sys":18056},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18058},{"url":355,"details":18059,"fileName":361,"contentType":362},{"size":357,"image":18060},{"width":359,"height":360},{"sys":18062,"fields":18065},{"id":18063,"createdAt":18064},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":18066,"slug":18067,"articleIntro":18066,"category":18068},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[18069],{"metadata":18070,"sys":18073,"fields":18080},{"tags":18071,"concepts":18072},[],[],{"space":18074,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18076,"publishedVersion":311,"revision":63,"contentType":18078,"locale":29},{"sys":18075},{"type":12,"linkType":13,"id":14},{"sys":18077},{"id":21,"type":12,"linkType":22},{"sys":18079},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18081,"metaTitle":321,"metaDescription":322,"mainTitle":18082,"subtitle":340,"heroImage":18097,"ctaButton":363,"ctaLink":364},[320],{"data":18083,"content":18084,"nodeType":75},{},[18085,18091],{"data":18086,"content":18087,"nodeType":333},{},[18088],{"data":18089,"marks":18090,"value":332,"nodeType":83},{},[],{"data":18092,"content":18093,"nodeType":88},{},[18094],{"data":18095,"marks":18096,"value":293,"nodeType":83},{},[],{"metadata":18098,"sys":18101,"fields":18106},{"tags":18099,"concepts":18100},[],[],{"space":18102,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18104,"publishedVersion":63,"revision":45,"locale":29},{"sys":18103},{"type":12,"linkType":13,"id":14},{"sys":18105},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18107},{"url":355,"details":18108,"fileName":361,"contentType":362},{"size":357,"image":18109},{"width":359,"height":360},{"sys":18111,"fields":18114},{"id":18112,"createdAt":18113},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":18115,"slug":18116,"articleIntro":18115,"category":18117},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[18118],{"metadata":18119,"sys":18122,"fields":18129},{"tags":18120,"concepts":18121},[],[],{"space":18123,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18125,"publishedVersion":311,"revision":63,"contentType":18127,"locale":29},{"sys":18124},{"type":12,"linkType":13,"id":14},{"sys":18126},{"id":21,"type":12,"linkType":22},{"sys":18128},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18130,"metaTitle":321,"metaDescription":322,"mainTitle":18131,"subtitle":340,"heroImage":18146,"ctaButton":363,"ctaLink":364},[320],{"data":18132,"content":18133,"nodeType":75},{},[18134,18140],{"data":18135,"content":18136,"nodeType":333},{},[18137],{"data":18138,"marks":18139,"value":332,"nodeType":83},{},[],{"data":18141,"content":18142,"nodeType":88},{},[18143],{"data":18144,"marks":18145,"value":293,"nodeType":83},{},[],{"metadata":18147,"sys":18150,"fields":18155},{"tags":18148,"concepts":18149},[],[],{"space":18151,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18153,"publishedVersion":63,"revision":45,"locale":29},{"sys":18152},{"type":12,"linkType":13,"id":14},{"sys":18154},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18156},{"url":355,"details":18157,"fileName":361,"contentType":362},{"size":357,"image":18158},{"width":359,"height":360},{"sys":18160,"fields":18163},{"id":18161,"createdAt":18162},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":18164,"slug":18165,"articleIntro":-1,"category":18166},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[18167],{"metadata":18168,"sys":18171,"fields":18178},{"tags":18169,"concepts":18170},[],[],{"space":18172,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18174,"publishedVersion":311,"revision":63,"contentType":18176,"locale":29},{"sys":18173},{"type":12,"linkType":13,"id":14},{"sys":18175},{"id":21,"type":12,"linkType":22},{"sys":18177},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18179,"metaTitle":321,"metaDescription":322,"mainTitle":18180,"subtitle":340,"heroImage":18195,"ctaButton":363,"ctaLink":364},[320],{"data":18181,"content":18182,"nodeType":75},{},[18183,18189],{"data":18184,"content":18185,"nodeType":333},{},[18186],{"data":18187,"marks":18188,"value":332,"nodeType":83},{},[],{"data":18190,"content":18191,"nodeType":88},{},[18192],{"data":18193,"marks":18194,"value":293,"nodeType":83},{},[],{"metadata":18196,"sys":18199,"fields":18204},{"tags":18197,"concepts":18198},[],[],{"space":18200,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18202,"publishedVersion":63,"revision":45,"locale":29},{"sys":18201},{"type":12,"linkType":13,"id":14},{"sys":18203},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18205},{"url":355,"details":18206,"fileName":361,"contentType":362},{"size":357,"image":18207},{"width":359,"height":360},{"sys":18209,"fields":18212},{"id":18210,"createdAt":18211},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":18213,"slug":18214,"articleIntro":18213,"category":18215},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[18216],{"metadata":18217,"sys":18220,"fields":18227},{"tags":18218,"concepts":18219},[],[],{"space":18221,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18223,"publishedVersion":311,"revision":63,"contentType":18225,"locale":29},{"sys":18222},{"type":12,"linkType":13,"id":14},{"sys":18224},{"id":21,"type":12,"linkType":22},{"sys":18226},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18228,"metaTitle":321,"metaDescription":322,"mainTitle":18229,"subtitle":340,"heroImage":18244,"ctaButton":363,"ctaLink":364},[320],{"data":18230,"content":18231,"nodeType":75},{},[18232,18238],{"data":18233,"content":18234,"nodeType":333},{},[18235],{"data":18236,"marks":18237,"value":332,"nodeType":83},{},[],{"data":18239,"content":18240,"nodeType":88},{},[18241],{"data":18242,"marks":18243,"value":293,"nodeType":83},{},[],{"metadata":18245,"sys":18248,"fields":18253},{"tags":18246,"concepts":18247},[],[],{"space":18249,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18251,"publishedVersion":63,"revision":45,"locale":29},{"sys":18250},{"type":12,"linkType":13,"id":14},{"sys":18252},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18254},{"url":355,"details":18255,"fileName":361,"contentType":362},{"size":357,"image":18256},{"width":359,"height":360},{"sys":18258,"fields":18261},{"id":18259,"createdAt":18260},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":18262,"slug":18263,"articleIntro":18262,"category":18264},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[18265],{"metadata":18266,"sys":18269,"fields":18276},{"tags":18267,"concepts":18268},[],[],{"space":18270,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18272,"publishedVersion":311,"revision":63,"contentType":18274,"locale":29},{"sys":18271},{"type":12,"linkType":13,"id":14},{"sys":18273},{"id":21,"type":12,"linkType":22},{"sys":18275},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18277,"metaTitle":321,"metaDescription":322,"mainTitle":18278,"subtitle":340,"heroImage":18293,"ctaButton":363,"ctaLink":364},[320],{"data":18279,"content":18280,"nodeType":75},{},[18281,18287],{"data":18282,"content":18283,"nodeType":333},{},[18284],{"data":18285,"marks":18286,"value":332,"nodeType":83},{},[],{"data":18288,"content":18289,"nodeType":88},{},[18290],{"data":18291,"marks":18292,"value":293,"nodeType":83},{},[],{"metadata":18294,"sys":18297,"fields":18302},{"tags":18295,"concepts":18296},[],[],{"space":18298,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18300,"publishedVersion":63,"revision":45,"locale":29},{"sys":18299},{"type":12,"linkType":13,"id":14},{"sys":18301},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18303},{"url":355,"details":18304,"fileName":361,"contentType":362},{"size":357,"image":18305},{"width":359,"height":360},{"sys":18307,"fields":18310},{"id":18308,"createdAt":18309},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":18311,"slug":18312,"articleIntro":18311,"category":18313},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[18314],{"metadata":18315,"sys":18318,"fields":18325},{"tags":18316,"concepts":18317},[],[],{"space":18319,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18321,"publishedVersion":311,"revision":63,"contentType":18323,"locale":29},{"sys":18320},{"type":12,"linkType":13,"id":14},{"sys":18322},{"id":21,"type":12,"linkType":22},{"sys":18324},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18326,"metaTitle":321,"metaDescription":322,"mainTitle":18327,"subtitle":340,"heroImage":18342,"ctaButton":363,"ctaLink":364},[320],{"data":18328,"content":18329,"nodeType":75},{},[18330,18336],{"data":18331,"content":18332,"nodeType":333},{},[18333],{"data":18334,"marks":18335,"value":332,"nodeType":83},{},[],{"data":18337,"content":18338,"nodeType":88},{},[18339],{"data":18340,"marks":18341,"value":293,"nodeType":83},{},[],{"metadata":18343,"sys":18346,"fields":18351},{"tags":18344,"concepts":18345},[],[],{"space":18347,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18349,"publishedVersion":63,"revision":45,"locale":29},{"sys":18348},{"type":12,"linkType":13,"id":14},{"sys":18350},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18352},{"url":355,"details":18353,"fileName":361,"contentType":362},{"size":357,"image":18354},{"width":359,"height":360},{"sys":18356,"fields":18359},{"id":18357,"createdAt":18358},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":18360,"slug":18361,"articleIntro":18360,"category":18362},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[18363],{"metadata":18364,"sys":18367,"fields":18374},{"tags":18365,"concepts":18366},[],[],{"space":18368,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18370,"publishedVersion":311,"revision":63,"contentType":18372,"locale":29},{"sys":18369},{"type":12,"linkType":13,"id":14},{"sys":18371},{"id":21,"type":12,"linkType":22},{"sys":18373},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18375,"metaTitle":321,"metaDescription":322,"mainTitle":18376,"subtitle":340,"heroImage":18391,"ctaButton":363,"ctaLink":364},[320],{"data":18377,"content":18378,"nodeType":75},{},[18379,18385],{"data":18380,"content":18381,"nodeType":333},{},[18382],{"data":18383,"marks":18384,"value":332,"nodeType":83},{},[],{"data":18386,"content":18387,"nodeType":88},{},[18388],{"data":18389,"marks":18390,"value":293,"nodeType":83},{},[],{"metadata":18392,"sys":18395,"fields":18400},{"tags":18393,"concepts":18394},[],[],{"space":18396,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18398,"publishedVersion":63,"revision":45,"locale":29},{"sys":18397},{"type":12,"linkType":13,"id":14},{"sys":18399},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18401},{"url":355,"details":18402,"fileName":361,"contentType":362},{"size":357,"image":18403},{"width":359,"height":360},{"sys":18405,"fields":18408},{"id":18406,"createdAt":18407},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":18409,"slug":18410,"articleIntro":-1,"category":18411},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[18412],{"metadata":18413,"sys":18416,"fields":18423},{"tags":18414,"concepts":18415},[],[],{"space":18417,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18419,"publishedVersion":311,"revision":63,"contentType":18421,"locale":29},{"sys":18418},{"type":12,"linkType":13,"id":14},{"sys":18420},{"id":21,"type":12,"linkType":22},{"sys":18422},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18424,"metaTitle":321,"metaDescription":322,"mainTitle":18425,"subtitle":340,"heroImage":18440,"ctaButton":363,"ctaLink":364},[320],{"data":18426,"content":18427,"nodeType":75},{},[18428,18434],{"data":18429,"content":18430,"nodeType":333},{},[18431],{"data":18432,"marks":18433,"value":332,"nodeType":83},{},[],{"data":18435,"content":18436,"nodeType":88},{},[18437],{"data":18438,"marks":18439,"value":293,"nodeType":83},{},[],{"metadata":18441,"sys":18444,"fields":18449},{"tags":18442,"concepts":18443},[],[],{"space":18445,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18447,"publishedVersion":63,"revision":45,"locale":29},{"sys":18446},{"type":12,"linkType":13,"id":14},{"sys":18448},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18450},{"url":355,"details":18451,"fileName":361,"contentType":362},{"size":357,"image":18452},{"width":359,"height":360},{"sys":18454,"fields":18457},{"id":18455,"createdAt":18456},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":18458,"slug":18459,"articleIntro":18458,"category":18460},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[18461],{"metadata":18462,"sys":18465,"fields":18472},{"tags":18463,"concepts":18464},[],[],{"space":18466,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18468,"publishedVersion":311,"revision":63,"contentType":18470,"locale":29},{"sys":18467},{"type":12,"linkType":13,"id":14},{"sys":18469},{"id":21,"type":12,"linkType":22},{"sys":18471},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18473,"metaTitle":321,"metaDescription":322,"mainTitle":18474,"subtitle":340,"heroImage":18489,"ctaButton":363,"ctaLink":364},[320],{"data":18475,"content":18476,"nodeType":75},{},[18477,18483],{"data":18478,"content":18479,"nodeType":333},{},[18480],{"data":18481,"marks":18482,"value":332,"nodeType":83},{},[],{"data":18484,"content":18485,"nodeType":88},{},[18486],{"data":18487,"marks":18488,"value":293,"nodeType":83},{},[],{"metadata":18490,"sys":18493,"fields":18498},{"tags":18491,"concepts":18492},[],[],{"space":18494,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18496,"publishedVersion":63,"revision":45,"locale":29},{"sys":18495},{"type":12,"linkType":13,"id":14},{"sys":18497},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18499},{"url":355,"details":18500,"fileName":361,"contentType":362},{"size":357,"image":18501},{"width":359,"height":360},{"sys":18503,"fields":18506},{"id":18504,"createdAt":18505},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":18507,"slug":18508,"articleIntro":18507,"category":18509},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[18510],{"metadata":18511,"sys":18514,"fields":18521},{"tags":18512,"concepts":18513},[],[],{"space":18515,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18517,"publishedVersion":311,"revision":63,"contentType":18519,"locale":29},{"sys":18516},{"type":12,"linkType":13,"id":14},{"sys":18518},{"id":21,"type":12,"linkType":22},{"sys":18520},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18522,"metaTitle":321,"metaDescription":322,"mainTitle":18523,"subtitle":340,"heroImage":18538,"ctaButton":363,"ctaLink":364},[320],{"data":18524,"content":18525,"nodeType":75},{},[18526,18532],{"data":18527,"content":18528,"nodeType":333},{},[18529],{"data":18530,"marks":18531,"value":332,"nodeType":83},{},[],{"data":18533,"content":18534,"nodeType":88},{},[18535],{"data":18536,"marks":18537,"value":293,"nodeType":83},{},[],{"metadata":18539,"sys":18542,"fields":18547},{"tags":18540,"concepts":18541},[],[],{"space":18543,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18545,"publishedVersion":63,"revision":45,"locale":29},{"sys":18544},{"type":12,"linkType":13,"id":14},{"sys":18546},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18548},{"url":355,"details":18549,"fileName":361,"contentType":362},{"size":357,"image":18550},{"width":359,"height":360},{"sys":18552,"fields":18555},{"id":18553,"createdAt":18554},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":18556,"slug":18557,"articleIntro":18556,"category":18558},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[18559],{"metadata":18560,"sys":18563,"fields":18570},{"tags":18561,"concepts":18562},[],[],{"space":18564,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18566,"publishedVersion":311,"revision":63,"contentType":18568,"locale":29},{"sys":18565},{"type":12,"linkType":13,"id":14},{"sys":18567},{"id":21,"type":12,"linkType":22},{"sys":18569},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18571,"metaTitle":321,"metaDescription":322,"mainTitle":18572,"subtitle":340,"heroImage":18587,"ctaButton":363,"ctaLink":364},[320],{"data":18573,"content":18574,"nodeType":75},{},[18575,18581],{"data":18576,"content":18577,"nodeType":333},{},[18578],{"data":18579,"marks":18580,"value":332,"nodeType":83},{},[],{"data":18582,"content":18583,"nodeType":88},{},[18584],{"data":18585,"marks":18586,"value":293,"nodeType":83},{},[],{"metadata":18588,"sys":18591,"fields":18596},{"tags":18589,"concepts":18590},[],[],{"space":18592,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18594,"publishedVersion":63,"revision":45,"locale":29},{"sys":18593},{"type":12,"linkType":13,"id":14},{"sys":18595},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18597},{"url":355,"details":18598,"fileName":361,"contentType":362},{"size":357,"image":18599},{"width":359,"height":360},{"sys":18601,"fields":18604},{"id":18602,"createdAt":18603},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":18605,"slug":18606,"articleIntro":18605,"category":18607},"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",[18608],{"metadata":18609,"sys":18612,"fields":18619},{"tags":18610,"concepts":18611},[],[],{"space":18613,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18615,"publishedVersion":311,"revision":63,"contentType":18617,"locale":29},{"sys":18614},{"type":12,"linkType":13,"id":14},{"sys":18616},{"id":21,"type":12,"linkType":22},{"sys":18618},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18620,"metaTitle":321,"metaDescription":322,"mainTitle":18621,"subtitle":340,"heroImage":18636,"ctaButton":363,"ctaLink":364},[320],{"data":18622,"content":18623,"nodeType":75},{},[18624,18630],{"data":18625,"content":18626,"nodeType":333},{},[18627],{"data":18628,"marks":18629,"value":332,"nodeType":83},{},[],{"data":18631,"content":18632,"nodeType":88},{},[18633],{"data":18634,"marks":18635,"value":293,"nodeType":83},{},[],{"metadata":18637,"sys":18640,"fields":18645},{"tags":18638,"concepts":18639},[],[],{"space":18641,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18643,"publishedVersion":63,"revision":45,"locale":29},{"sys":18642},{"type":12,"linkType":13,"id":14},{"sys":18644},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18646},{"url":355,"details":18647,"fileName":361,"contentType":362},{"size":357,"image":18648},{"width":359,"height":360},{"sys":18650,"fields":18653},{"id":18651,"createdAt":18652},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":18654,"slug":18655,"articleIntro":18654,"category":18656},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[18657],{"metadata":18658,"sys":18661,"fields":18668},{"tags":18659,"concepts":18660},[],[],{"space":18662,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18664,"publishedVersion":311,"revision":63,"contentType":18666,"locale":29},{"sys":18663},{"type":12,"linkType":13,"id":14},{"sys":18665},{"id":21,"type":12,"linkType":22},{"sys":18667},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18669,"metaTitle":321,"metaDescription":322,"mainTitle":18670,"subtitle":340,"heroImage":18685,"ctaButton":363,"ctaLink":364},[320],{"data":18671,"content":18672,"nodeType":75},{},[18673,18679],{"data":18674,"content":18675,"nodeType":333},{},[18676],{"data":18677,"marks":18678,"value":332,"nodeType":83},{},[],{"data":18680,"content":18681,"nodeType":88},{},[18682],{"data":18683,"marks":18684,"value":293,"nodeType":83},{},[],{"metadata":18686,"sys":18689,"fields":18694},{"tags":18687,"concepts":18688},[],[],{"space":18690,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18692,"publishedVersion":63,"revision":45,"locale":29},{"sys":18691},{"type":12,"linkType":13,"id":14},{"sys":18693},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18695},{"url":355,"details":18696,"fileName":361,"contentType":362},{"size":357,"image":18697},{"width":359,"height":360},{"sys":18699,"fields":18702},{"id":18700,"createdAt":18701},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":18703,"slug":18704,"articleIntro":18703,"category":18705},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[18706],{"metadata":18707,"sys":18710,"fields":18717},{"tags":18708,"concepts":18709},[],[],{"space":18711,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18713,"publishedVersion":311,"revision":63,"contentType":18715,"locale":29},{"sys":18712},{"type":12,"linkType":13,"id":14},{"sys":18714},{"id":21,"type":12,"linkType":22},{"sys":18716},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18718,"metaTitle":321,"metaDescription":322,"mainTitle":18719,"subtitle":340,"heroImage":18734,"ctaButton":363,"ctaLink":364},[320],{"data":18720,"content":18721,"nodeType":75},{},[18722,18728],{"data":18723,"content":18724,"nodeType":333},{},[18725],{"data":18726,"marks":18727,"value":332,"nodeType":83},{},[],{"data":18729,"content":18730,"nodeType":88},{},[18731],{"data":18732,"marks":18733,"value":293,"nodeType":83},{},[],{"metadata":18735,"sys":18738,"fields":18743},{"tags":18736,"concepts":18737},[],[],{"space":18739,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18741,"publishedVersion":63,"revision":45,"locale":29},{"sys":18740},{"type":12,"linkType":13,"id":14},{"sys":18742},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18744},{"url":355,"details":18745,"fileName":361,"contentType":362},{"size":357,"image":18746},{"width":359,"height":360},{"sys":18748,"fields":18751},{"id":18749,"createdAt":18750},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":18752,"slug":18753,"articleIntro":18752,"category":18754},"6248 - Divers","compte-6248-divers",[18755],{"metadata":18756,"sys":18759,"fields":18766},{"tags":18757,"concepts":18758},[],[],{"space":18760,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18762,"publishedVersion":311,"revision":63,"contentType":18764,"locale":29},{"sys":18761},{"type":12,"linkType":13,"id":14},{"sys":18763},{"id":21,"type":12,"linkType":22},{"sys":18765},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18767,"metaTitle":321,"metaDescription":322,"mainTitle":18768,"subtitle":340,"heroImage":18783,"ctaButton":363,"ctaLink":364},[320],{"data":18769,"content":18770,"nodeType":75},{},[18771,18777],{"data":18772,"content":18773,"nodeType":333},{},[18774],{"data":18775,"marks":18776,"value":332,"nodeType":83},{},[],{"data":18778,"content":18779,"nodeType":88},{},[18780],{"data":18781,"marks":18782,"value":293,"nodeType":83},{},[],{"metadata":18784,"sys":18787,"fields":18792},{"tags":18785,"concepts":18786},[],[],{"space":18788,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18790,"publishedVersion":63,"revision":45,"locale":29},{"sys":18789},{"type":12,"linkType":13,"id":14},{"sys":18791},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18793},{"url":355,"details":18794,"fileName":361,"contentType":362},{"size":357,"image":18795},{"width":359,"height":360},{"sys":18797,"fields":18800},{"id":18798,"createdAt":18799},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":18801,"slug":18802,"articleIntro":-1,"category":18803},"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",[18804],{"metadata":18805,"sys":18808,"fields":18815},{"tags":18806,"concepts":18807},[],[],{"space":18809,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18811,"publishedVersion":311,"revision":63,"contentType":18813,"locale":29},{"sys":18810},{"type":12,"linkType":13,"id":14},{"sys":18812},{"id":21,"type":12,"linkType":22},{"sys":18814},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18816,"metaTitle":321,"metaDescription":322,"mainTitle":18817,"subtitle":340,"heroImage":18832,"ctaButton":363,"ctaLink":364},[320],{"data":18818,"content":18819,"nodeType":75},{},[18820,18826],{"data":18821,"content":18822,"nodeType":333},{},[18823],{"data":18824,"marks":18825,"value":332,"nodeType":83},{},[],{"data":18827,"content":18828,"nodeType":88},{},[18829],{"data":18830,"marks":18831,"value":293,"nodeType":83},{},[],{"metadata":18833,"sys":18836,"fields":18841},{"tags":18834,"concepts":18835},[],[],{"space":18837,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18839,"publishedVersion":63,"revision":45,"locale":29},{"sys":18838},{"type":12,"linkType":13,"id":14},{"sys":18840},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18842},{"url":355,"details":18843,"fileName":361,"contentType":362},{"size":357,"image":18844},{"width":359,"height":360},{"sys":18846,"fields":18849},{"id":18847,"createdAt":18848},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":18850,"slug":18851,"articleIntro":18850,"category":18852},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[18853],{"metadata":18854,"sys":18857,"fields":18864},{"tags":18855,"concepts":18856},[],[],{"space":18858,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18860,"publishedVersion":311,"revision":63,"contentType":18862,"locale":29},{"sys":18859},{"type":12,"linkType":13,"id":14},{"sys":18861},{"id":21,"type":12,"linkType":22},{"sys":18863},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18865,"metaTitle":321,"metaDescription":322,"mainTitle":18866,"subtitle":340,"heroImage":18881,"ctaButton":363,"ctaLink":364},[320],{"data":18867,"content":18868,"nodeType":75},{},[18869,18875],{"data":18870,"content":18871,"nodeType":333},{},[18872],{"data":18873,"marks":18874,"value":332,"nodeType":83},{},[],{"data":18876,"content":18877,"nodeType":88},{},[18878],{"data":18879,"marks":18880,"value":293,"nodeType":83},{},[],{"metadata":18882,"sys":18885,"fields":18890},{"tags":18883,"concepts":18884},[],[],{"space":18886,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18888,"publishedVersion":63,"revision":45,"locale":29},{"sys":18887},{"type":12,"linkType":13,"id":14},{"sys":18889},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18891},{"url":355,"details":18892,"fileName":361,"contentType":362},{"size":357,"image":18893},{"width":359,"height":360},{"sys":18895,"fields":18898},{"id":18896,"createdAt":18897},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":18899,"slug":18900,"articleIntro":18899,"category":18901},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[18902],{"metadata":18903,"sys":18906,"fields":18913},{"tags":18904,"concepts":18905},[],[],{"space":18907,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18909,"publishedVersion":311,"revision":63,"contentType":18911,"locale":29},{"sys":18908},{"type":12,"linkType":13,"id":14},{"sys":18910},{"id":21,"type":12,"linkType":22},{"sys":18912},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18914,"metaTitle":321,"metaDescription":322,"mainTitle":18915,"subtitle":340,"heroImage":18930,"ctaButton":363,"ctaLink":364},[320],{"data":18916,"content":18917,"nodeType":75},{},[18918,18924],{"data":18919,"content":18920,"nodeType":333},{},[18921],{"data":18922,"marks":18923,"value":332,"nodeType":83},{},[],{"data":18925,"content":18926,"nodeType":88},{},[18927],{"data":18928,"marks":18929,"value":293,"nodeType":83},{},[],{"metadata":18931,"sys":18934,"fields":18939},{"tags":18932,"concepts":18933},[],[],{"space":18935,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18937,"publishedVersion":63,"revision":45,"locale":29},{"sys":18936},{"type":12,"linkType":13,"id":14},{"sys":18938},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18940},{"url":355,"details":18941,"fileName":361,"contentType":362},{"size":357,"image":18942},{"width":359,"height":360},{"sys":18944,"fields":18947},{"id":18945,"createdAt":18946},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":18948,"slug":18949,"articleIntro":18948,"category":18950},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[18951],{"metadata":18952,"sys":18955,"fields":18962},{"tags":18953,"concepts":18954},[],[],{"space":18956,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":18958,"publishedVersion":311,"revision":63,"contentType":18960,"locale":29},{"sys":18957},{"type":12,"linkType":13,"id":14},{"sys":18959},{"id":21,"type":12,"linkType":22},{"sys":18961},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":18963,"metaTitle":321,"metaDescription":322,"mainTitle":18964,"subtitle":340,"heroImage":18979,"ctaButton":363,"ctaLink":364},[320],{"data":18965,"content":18966,"nodeType":75},{},[18967,18973],{"data":18968,"content":18969,"nodeType":333},{},[18970],{"data":18971,"marks":18972,"value":332,"nodeType":83},{},[],{"data":18974,"content":18975,"nodeType":88},{},[18976],{"data":18977,"marks":18978,"value":293,"nodeType":83},{},[],{"metadata":18980,"sys":18983,"fields":18988},{"tags":18981,"concepts":18982},[],[],{"space":18984,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":18986,"publishedVersion":63,"revision":45,"locale":29},{"sys":18985},{"type":12,"linkType":13,"id":14},{"sys":18987},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":18989},{"url":355,"details":18990,"fileName":361,"contentType":362},{"size":357,"image":18991},{"width":359,"height":360},{"sys":18993,"fields":18996},{"id":18994,"createdAt":18995},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":18997,"slug":18998,"articleIntro":-1,"category":18999},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[19000],{"metadata":19001,"sys":19004,"fields":19011},{"tags":19002,"concepts":19003},[],[],{"space":19005,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19007,"publishedVersion":311,"revision":63,"contentType":19009,"locale":29},{"sys":19006},{"type":12,"linkType":13,"id":14},{"sys":19008},{"id":21,"type":12,"linkType":22},{"sys":19010},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19012,"metaTitle":321,"metaDescription":322,"mainTitle":19013,"subtitle":340,"heroImage":19028,"ctaButton":363,"ctaLink":364},[320],{"data":19014,"content":19015,"nodeType":75},{},[19016,19022],{"data":19017,"content":19018,"nodeType":333},{},[19019],{"data":19020,"marks":19021,"value":332,"nodeType":83},{},[],{"data":19023,"content":19024,"nodeType":88},{},[19025],{"data":19026,"marks":19027,"value":293,"nodeType":83},{},[],{"metadata":19029,"sys":19032,"fields":19037},{"tags":19030,"concepts":19031},[],[],{"space":19033,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19035,"publishedVersion":63,"revision":45,"locale":29},{"sys":19034},{"type":12,"linkType":13,"id":14},{"sys":19036},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19038},{"url":355,"details":19039,"fileName":361,"contentType":362},{"size":357,"image":19040},{"width":359,"height":360},{"sys":19042,"fields":19045},{"id":19043,"createdAt":19044},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":19046,"slug":19047,"articleIntro":19046,"category":19048},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[19049],{"metadata":19050,"sys":19053,"fields":19060},{"tags":19051,"concepts":19052},[],[],{"space":19054,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19056,"publishedVersion":311,"revision":63,"contentType":19058,"locale":29},{"sys":19055},{"type":12,"linkType":13,"id":14},{"sys":19057},{"id":21,"type":12,"linkType":22},{"sys":19059},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19061,"metaTitle":321,"metaDescription":322,"mainTitle":19062,"subtitle":340,"heroImage":19077,"ctaButton":363,"ctaLink":364},[320],{"data":19063,"content":19064,"nodeType":75},{},[19065,19071],{"data":19066,"content":19067,"nodeType":333},{},[19068],{"data":19069,"marks":19070,"value":332,"nodeType":83},{},[],{"data":19072,"content":19073,"nodeType":88},{},[19074],{"data":19075,"marks":19076,"value":293,"nodeType":83},{},[],{"metadata":19078,"sys":19081,"fields":19086},{"tags":19079,"concepts":19080},[],[],{"space":19082,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19084,"publishedVersion":63,"revision":45,"locale":29},{"sys":19083},{"type":12,"linkType":13,"id":14},{"sys":19085},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19087},{"url":355,"details":19088,"fileName":361,"contentType":362},{"size":357,"image":19089},{"width":359,"height":360},{"sys":19091,"fields":19094},{"id":19092,"createdAt":19093},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":19095,"slug":19096,"articleIntro":-1,"category":19097},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[19098],{"metadata":19099,"sys":19102,"fields":19109},{"tags":19100,"concepts":19101},[],[],{"space":19103,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19105,"publishedVersion":311,"revision":63,"contentType":19107,"locale":29},{"sys":19104},{"type":12,"linkType":13,"id":14},{"sys":19106},{"id":21,"type":12,"linkType":22},{"sys":19108},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19110,"metaTitle":321,"metaDescription":322,"mainTitle":19111,"subtitle":340,"heroImage":19126,"ctaButton":363,"ctaLink":364},[320],{"data":19112,"content":19113,"nodeType":75},{},[19114,19120],{"data":19115,"content":19116,"nodeType":333},{},[19117],{"data":19118,"marks":19119,"value":332,"nodeType":83},{},[],{"data":19121,"content":19122,"nodeType":88},{},[19123],{"data":19124,"marks":19125,"value":293,"nodeType":83},{},[],{"metadata":19127,"sys":19130,"fields":19135},{"tags":19128,"concepts":19129},[],[],{"space":19131,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19133,"publishedVersion":63,"revision":45,"locale":29},{"sys":19132},{"type":12,"linkType":13,"id":14},{"sys":19134},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19136},{"url":355,"details":19137,"fileName":361,"contentType":362},{"size":357,"image":19138},{"width":359,"height":360},{"sys":19140,"fields":19143},{"id":19141,"createdAt":19142},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":19144,"slug":19145,"articleIntro":19144,"category":19146},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[19147],{"metadata":19148,"sys":19151,"fields":19158},{"tags":19149,"concepts":19150},[],[],{"space":19152,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19154,"publishedVersion":311,"revision":63,"contentType":19156,"locale":29},{"sys":19153},{"type":12,"linkType":13,"id":14},{"sys":19155},{"id":21,"type":12,"linkType":22},{"sys":19157},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19159,"metaTitle":321,"metaDescription":322,"mainTitle":19160,"subtitle":340,"heroImage":19175,"ctaButton":363,"ctaLink":364},[320],{"data":19161,"content":19162,"nodeType":75},{},[19163,19169],{"data":19164,"content":19165,"nodeType":333},{},[19166],{"data":19167,"marks":19168,"value":332,"nodeType":83},{},[],{"data":19170,"content":19171,"nodeType":88},{},[19172],{"data":19173,"marks":19174,"value":293,"nodeType":83},{},[],{"metadata":19176,"sys":19179,"fields":19184},{"tags":19177,"concepts":19178},[],[],{"space":19180,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19182,"publishedVersion":63,"revision":45,"locale":29},{"sys":19181},{"type":12,"linkType":13,"id":14},{"sys":19183},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19185},{"url":355,"details":19186,"fileName":361,"contentType":362},{"size":357,"image":19187},{"width":359,"height":360},{"sys":19189,"fields":19192},{"id":19190,"createdAt":19191},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":19193,"slug":19194,"articleIntro":19193,"category":19195},"472 - Comptes d'attente","compte-472-comptes-d-attente",[19196],{"metadata":19197,"sys":19200,"fields":19207},{"tags":19198,"concepts":19199},[],[],{"space":19201,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19203,"publishedVersion":311,"revision":63,"contentType":19205,"locale":29},{"sys":19202},{"type":12,"linkType":13,"id":14},{"sys":19204},{"id":21,"type":12,"linkType":22},{"sys":19206},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19208,"metaTitle":321,"metaDescription":322,"mainTitle":19209,"subtitle":340,"heroImage":19224,"ctaButton":363,"ctaLink":364},[320],{"data":19210,"content":19211,"nodeType":75},{},[19212,19218],{"data":19213,"content":19214,"nodeType":333},{},[19215],{"data":19216,"marks":19217,"value":332,"nodeType":83},{},[],{"data":19219,"content":19220,"nodeType":88},{},[19221],{"data":19222,"marks":19223,"value":293,"nodeType":83},{},[],{"metadata":19225,"sys":19228,"fields":19233},{"tags":19226,"concepts":19227},[],[],{"space":19229,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19231,"publishedVersion":63,"revision":45,"locale":29},{"sys":19230},{"type":12,"linkType":13,"id":14},{"sys":19232},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19234},{"url":355,"details":19235,"fileName":361,"contentType":362},{"size":357,"image":19236},{"width":359,"height":360},{"sys":19238,"fields":19241},{"id":19239,"createdAt":19240},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":19242,"slug":19243,"articleIntro":19242,"category":19244},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[19245],{"metadata":19246,"sys":19249,"fields":19256},{"tags":19247,"concepts":19248},[],[],{"space":19250,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19252,"publishedVersion":311,"revision":63,"contentType":19254,"locale":29},{"sys":19251},{"type":12,"linkType":13,"id":14},{"sys":19253},{"id":21,"type":12,"linkType":22},{"sys":19255},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19257,"metaTitle":321,"metaDescription":322,"mainTitle":19258,"subtitle":340,"heroImage":19273,"ctaButton":363,"ctaLink":364},[320],{"data":19259,"content":19260,"nodeType":75},{},[19261,19267],{"data":19262,"content":19263,"nodeType":333},{},[19264],{"data":19265,"marks":19266,"value":332,"nodeType":83},{},[],{"data":19268,"content":19269,"nodeType":88},{},[19270],{"data":19271,"marks":19272,"value":293,"nodeType":83},{},[],{"metadata":19274,"sys":19277,"fields":19282},{"tags":19275,"concepts":19276},[],[],{"space":19278,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19280,"publishedVersion":63,"revision":45,"locale":29},{"sys":19279},{"type":12,"linkType":13,"id":14},{"sys":19281},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19283},{"url":355,"details":19284,"fileName":361,"contentType":362},{"size":357,"image":19285},{"width":359,"height":360},{"sys":19287,"fields":19290},{"id":19288,"createdAt":19289},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":19291,"slug":19292,"articleIntro":19291,"category":19293},"473 - Comptes d'attente","compte-473-comptes-d-attente",[19294],{"metadata":19295,"sys":19298,"fields":19305},{"tags":19296,"concepts":19297},[],[],{"space":19299,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19301,"publishedVersion":311,"revision":63,"contentType":19303,"locale":29},{"sys":19300},{"type":12,"linkType":13,"id":14},{"sys":19302},{"id":21,"type":12,"linkType":22},{"sys":19304},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19306,"metaTitle":321,"metaDescription":322,"mainTitle":19307,"subtitle":340,"heroImage":19322,"ctaButton":363,"ctaLink":364},[320],{"data":19308,"content":19309,"nodeType":75},{},[19310,19316],{"data":19311,"content":19312,"nodeType":333},{},[19313],{"data":19314,"marks":19315,"value":332,"nodeType":83},{},[],{"data":19317,"content":19318,"nodeType":88},{},[19319],{"data":19320,"marks":19321,"value":293,"nodeType":83},{},[],{"metadata":19323,"sys":19326,"fields":19331},{"tags":19324,"concepts":19325},[],[],{"space":19327,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19329,"publishedVersion":63,"revision":45,"locale":29},{"sys":19328},{"type":12,"linkType":13,"id":14},{"sys":19330},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19332},{"url":355,"details":19333,"fileName":361,"contentType":362},{"size":357,"image":19334},{"width":359,"height":360},{"sys":19336,"fields":19339},{"id":19337,"createdAt":19338},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":19340,"slug":19341,"articleIntro":19340,"category":19342},"Compte 101 - Capital","compte-101-capital",[19343],{"metadata":19344,"sys":19347,"fields":19354},{"tags":19345,"concepts":19346},[],[],{"space":19348,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19350,"publishedVersion":311,"revision":63,"contentType":19352,"locale":29},{"sys":19349},{"type":12,"linkType":13,"id":14},{"sys":19351},{"id":21,"type":12,"linkType":22},{"sys":19353},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19355,"metaTitle":321,"metaDescription":322,"mainTitle":19356,"subtitle":340,"heroImage":19371,"ctaButton":363,"ctaLink":364},[320],{"data":19357,"content":19358,"nodeType":75},{},[19359,19365],{"data":19360,"content":19361,"nodeType":333},{},[19362],{"data":19363,"marks":19364,"value":332,"nodeType":83},{},[],{"data":19366,"content":19367,"nodeType":88},{},[19368],{"data":19369,"marks":19370,"value":293,"nodeType":83},{},[],{"metadata":19372,"sys":19375,"fields":19380},{"tags":19373,"concepts":19374},[],[],{"space":19376,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19378,"publishedVersion":63,"revision":45,"locale":29},{"sys":19377},{"type":12,"linkType":13,"id":14},{"sys":19379},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19381},{"url":355,"details":19382,"fileName":361,"contentType":362},{"size":357,"image":19383},{"width":359,"height":360},{"sys":19385,"fields":19386},{"id":15,"createdAt":17},{"title":31,"slug":296,"articleIntro":-1,"category":19387},[19388],{"metadata":19389,"sys":19392,"fields":19399},{"tags":19390,"concepts":19391},[],[],{"space":19393,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19395,"publishedVersion":311,"revision":63,"contentType":19397,"locale":29},{"sys":19394},{"type":12,"linkType":13,"id":14},{"sys":19396},{"id":21,"type":12,"linkType":22},{"sys":19398},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19400,"metaTitle":321,"metaDescription":322,"mainTitle":19401,"subtitle":340,"heroImage":19416,"ctaButton":363,"ctaLink":364},[320],{"data":19402,"content":19403,"nodeType":75},{},[19404,19410],{"data":19405,"content":19406,"nodeType":333},{},[19407],{"data":19408,"marks":19409,"value":332,"nodeType":83},{},[],{"data":19411,"content":19412,"nodeType":88},{},[19413],{"data":19414,"marks":19415,"value":293,"nodeType":83},{},[],{"metadata":19417,"sys":19420,"fields":19425},{"tags":19418,"concepts":19419},[],[],{"space":19421,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19423,"publishedVersion":63,"revision":45,"locale":29},{"sys":19422},{"type":12,"linkType":13,"id":14},{"sys":19424},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19426},{"url":355,"details":19427,"fileName":361,"contentType":362},{"size":357,"image":19428},{"width":359,"height":360},{"sys":19430,"fields":19433},{"id":19431,"createdAt":19432},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":19434,"slug":19435,"articleIntro":19434,"category":19436},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[19437],{"metadata":19438,"sys":19441,"fields":19448},{"tags":19439,"concepts":19440},[],[],{"space":19442,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19444,"publishedVersion":311,"revision":63,"contentType":19446,"locale":29},{"sys":19443},{"type":12,"linkType":13,"id":14},{"sys":19445},{"id":21,"type":12,"linkType":22},{"sys":19447},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19449,"metaTitle":321,"metaDescription":322,"mainTitle":19450,"subtitle":340,"heroImage":19465,"ctaButton":363,"ctaLink":364},[320],{"data":19451,"content":19452,"nodeType":75},{},[19453,19459],{"data":19454,"content":19455,"nodeType":333},{},[19456],{"data":19457,"marks":19458,"value":332,"nodeType":83},{},[],{"data":19460,"content":19461,"nodeType":88},{},[19462],{"data":19463,"marks":19464,"value":293,"nodeType":83},{},[],{"metadata":19466,"sys":19469,"fields":19474},{"tags":19467,"concepts":19468},[],[],{"space":19470,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19472,"publishedVersion":63,"revision":45,"locale":29},{"sys":19471},{"type":12,"linkType":13,"id":14},{"sys":19473},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19475},{"url":355,"details":19476,"fileName":361,"contentType":362},{"size":357,"image":19477},{"width":359,"height":360},{"sys":19479,"fields":19482},{"id":19480,"createdAt":19481},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":19483,"slug":19484,"articleIntro":-1,"category":19485},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[19486],{"metadata":19487,"sys":19490,"fields":19497},{"tags":19488,"concepts":19489},[],[],{"space":19491,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19493,"publishedVersion":311,"revision":63,"contentType":19495,"locale":29},{"sys":19492},{"type":12,"linkType":13,"id":14},{"sys":19494},{"id":21,"type":12,"linkType":22},{"sys":19496},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19498,"metaTitle":321,"metaDescription":322,"mainTitle":19499,"subtitle":340,"heroImage":19514,"ctaButton":363,"ctaLink":364},[320],{"data":19500,"content":19501,"nodeType":75},{},[19502,19508],{"data":19503,"content":19504,"nodeType":333},{},[19505],{"data":19506,"marks":19507,"value":332,"nodeType":83},{},[],{"data":19509,"content":19510,"nodeType":88},{},[19511],{"data":19512,"marks":19513,"value":293,"nodeType":83},{},[],{"metadata":19515,"sys":19518,"fields":19523},{"tags":19516,"concepts":19517},[],[],{"space":19519,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19521,"publishedVersion":63,"revision":45,"locale":29},{"sys":19520},{"type":12,"linkType":13,"id":14},{"sys":19522},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19524},{"url":355,"details":19525,"fileName":361,"contentType":362},{"size":357,"image":19526},{"width":359,"height":360},{"sys":19528,"fields":19531},{"id":19529,"createdAt":19530},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":19532,"slug":19533,"articleIntro":19532,"category":19534},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[19535],{"metadata":19536,"sys":19539,"fields":19546},{"tags":19537,"concepts":19538},[],[],{"space":19540,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19542,"publishedVersion":311,"revision":63,"contentType":19544,"locale":29},{"sys":19541},{"type":12,"linkType":13,"id":14},{"sys":19543},{"id":21,"type":12,"linkType":22},{"sys":19545},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19547,"metaTitle":321,"metaDescription":322,"mainTitle":19548,"subtitle":340,"heroImage":19563,"ctaButton":363,"ctaLink":364},[320],{"data":19549,"content":19550,"nodeType":75},{},[19551,19557],{"data":19552,"content":19553,"nodeType":333},{},[19554],{"data":19555,"marks":19556,"value":332,"nodeType":83},{},[],{"data":19558,"content":19559,"nodeType":88},{},[19560],{"data":19561,"marks":19562,"value":293,"nodeType":83},{},[],{"metadata":19564,"sys":19567,"fields":19572},{"tags":19565,"concepts":19566},[],[],{"space":19568,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19570,"publishedVersion":63,"revision":45,"locale":29},{"sys":19569},{"type":12,"linkType":13,"id":14},{"sys":19571},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19573},{"url":355,"details":19574,"fileName":361,"contentType":362},{"size":357,"image":19575},{"width":359,"height":360},{"sys":19577,"fields":19580},{"id":19578,"createdAt":19579},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":19581,"slug":19582,"articleIntro":-1,"category":19583},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[19584],{"metadata":19585,"sys":19588,"fields":19595},{"tags":19586,"concepts":19587},[],[],{"space":19589,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19591,"publishedVersion":311,"revision":63,"contentType":19593,"locale":29},{"sys":19590},{"type":12,"linkType":13,"id":14},{"sys":19592},{"id":21,"type":12,"linkType":22},{"sys":19594},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19596,"metaTitle":321,"metaDescription":322,"mainTitle":19597,"subtitle":340,"heroImage":19612,"ctaButton":363,"ctaLink":364},[320],{"data":19598,"content":19599,"nodeType":75},{},[19600,19606],{"data":19601,"content":19602,"nodeType":333},{},[19603],{"data":19604,"marks":19605,"value":332,"nodeType":83},{},[],{"data":19607,"content":19608,"nodeType":88},{},[19609],{"data":19610,"marks":19611,"value":293,"nodeType":83},{},[],{"metadata":19613,"sys":19616,"fields":19621},{"tags":19614,"concepts":19615},[],[],{"space":19617,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19619,"publishedVersion":63,"revision":45,"locale":29},{"sys":19618},{"type":12,"linkType":13,"id":14},{"sys":19620},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19622},{"url":355,"details":19623,"fileName":361,"contentType":362},{"size":357,"image":19624},{"width":359,"height":360},{"sys":19626,"fields":19629},{"id":19627,"createdAt":19628},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19630,"slug":19631,"articleIntro":19630,"category":19632},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19633],{"metadata":19634,"sys":19637,"fields":19644},{"tags":19635,"concepts":19636},[],[],{"space":19638,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19640,"publishedVersion":311,"revision":63,"contentType":19642,"locale":29},{"sys":19639},{"type":12,"linkType":13,"id":14},{"sys":19641},{"id":21,"type":12,"linkType":22},{"sys":19643},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19645,"metaTitle":321,"metaDescription":322,"mainTitle":19646,"subtitle":340,"heroImage":19661,"ctaButton":363,"ctaLink":364},[320],{"data":19647,"content":19648,"nodeType":75},{},[19649,19655],{"data":19650,"content":19651,"nodeType":333},{},[19652],{"data":19653,"marks":19654,"value":332,"nodeType":83},{},[],{"data":19656,"content":19657,"nodeType":88},{},[19658],{"data":19659,"marks":19660,"value":293,"nodeType":83},{},[],{"metadata":19662,"sys":19665,"fields":19670},{"tags":19663,"concepts":19664},[],[],{"space":19666,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19668,"publishedVersion":63,"revision":45,"locale":29},{"sys":19667},{"type":12,"linkType":13,"id":14},{"sys":19669},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19671},{"url":355,"details":19672,"fileName":361,"contentType":362},{"size":357,"image":19673},{"width":359,"height":360},{"sys":19675,"fields":19678},{"id":19676,"createdAt":19677},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":19679,"slug":19680,"articleIntro":19679,"category":19681},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[19682],{"metadata":19683,"sys":19686,"fields":19693},{"tags":19684,"concepts":19685},[],[],{"space":19687,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19689,"publishedVersion":311,"revision":63,"contentType":19691,"locale":29},{"sys":19688},{"type":12,"linkType":13,"id":14},{"sys":19690},{"id":21,"type":12,"linkType":22},{"sys":19692},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19694,"metaTitle":321,"metaDescription":322,"mainTitle":19695,"subtitle":340,"heroImage":19710,"ctaButton":363,"ctaLink":364},[320],{"data":19696,"content":19697,"nodeType":75},{},[19698,19704],{"data":19699,"content":19700,"nodeType":333},{},[19701],{"data":19702,"marks":19703,"value":332,"nodeType":83},{},[],{"data":19705,"content":19706,"nodeType":88},{},[19707],{"data":19708,"marks":19709,"value":293,"nodeType":83},{},[],{"metadata":19711,"sys":19714,"fields":19719},{"tags":19712,"concepts":19713},[],[],{"space":19715,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19717,"publishedVersion":63,"revision":45,"locale":29},{"sys":19716},{"type":12,"linkType":13,"id":14},{"sys":19718},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19720},{"url":355,"details":19721,"fileName":361,"contentType":362},{"size":357,"image":19722},{"width":359,"height":360},{"sys":19724,"fields":19727},{"id":19725,"createdAt":19726},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":19728,"slug":19729,"articleIntro":19728,"category":19730},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[19731],{"metadata":19732,"sys":19735,"fields":19742},{"tags":19733,"concepts":19734},[],[],{"space":19736,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19738,"publishedVersion":311,"revision":63,"contentType":19740,"locale":29},{"sys":19737},{"type":12,"linkType":13,"id":14},{"sys":19739},{"id":21,"type":12,"linkType":22},{"sys":19741},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19743,"metaTitle":321,"metaDescription":322,"mainTitle":19744,"subtitle":340,"heroImage":19759,"ctaButton":363,"ctaLink":364},[320],{"data":19745,"content":19746,"nodeType":75},{},[19747,19753],{"data":19748,"content":19749,"nodeType":333},{},[19750],{"data":19751,"marks":19752,"value":332,"nodeType":83},{},[],{"data":19754,"content":19755,"nodeType":88},{},[19756],{"data":19757,"marks":19758,"value":293,"nodeType":83},{},[],{"metadata":19760,"sys":19763,"fields":19768},{"tags":19761,"concepts":19762},[],[],{"space":19764,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19766,"publishedVersion":63,"revision":45,"locale":29},{"sys":19765},{"type":12,"linkType":13,"id":14},{"sys":19767},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19769},{"url":355,"details":19770,"fileName":361,"contentType":362},{"size":357,"image":19771},{"width":359,"height":360},{"sys":19773,"fields":19776},{"id":19774,"createdAt":19775},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":19777,"slug":19778,"articleIntro":19777,"category":19779},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[19780],{"metadata":19781,"sys":19784,"fields":19791},{"tags":19782,"concepts":19783},[],[],{"space":19785,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19787,"publishedVersion":311,"revision":63,"contentType":19789,"locale":29},{"sys":19786},{"type":12,"linkType":13,"id":14},{"sys":19788},{"id":21,"type":12,"linkType":22},{"sys":19790},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19792,"metaTitle":321,"metaDescription":322,"mainTitle":19793,"subtitle":340,"heroImage":19808,"ctaButton":363,"ctaLink":364},[320],{"data":19794,"content":19795,"nodeType":75},{},[19796,19802],{"data":19797,"content":19798,"nodeType":333},{},[19799],{"data":19800,"marks":19801,"value":332,"nodeType":83},{},[],{"data":19803,"content":19804,"nodeType":88},{},[19805],{"data":19806,"marks":19807,"value":293,"nodeType":83},{},[],{"metadata":19809,"sys":19812,"fields":19817},{"tags":19810,"concepts":19811},[],[],{"space":19813,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19815,"publishedVersion":63,"revision":45,"locale":29},{"sys":19814},{"type":12,"linkType":13,"id":14},{"sys":19816},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19818},{"url":355,"details":19819,"fileName":361,"contentType":362},{"size":357,"image":19820},{"width":359,"height":360},{"sys":19822,"fields":19825},{"id":19823,"createdAt":19824},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":19826,"slug":19827,"articleIntro":-1,"category":19828},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[19829],{"metadata":19830,"sys":19833,"fields":19840},{"tags":19831,"concepts":19832},[],[],{"space":19834,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19836,"publishedVersion":311,"revision":63,"contentType":19838,"locale":29},{"sys":19835},{"type":12,"linkType":13,"id":14},{"sys":19837},{"id":21,"type":12,"linkType":22},{"sys":19839},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19841,"metaTitle":321,"metaDescription":322,"mainTitle":19842,"subtitle":340,"heroImage":19857,"ctaButton":363,"ctaLink":364},[320],{"data":19843,"content":19844,"nodeType":75},{},[19845,19851],{"data":19846,"content":19847,"nodeType":333},{},[19848],{"data":19849,"marks":19850,"value":332,"nodeType":83},{},[],{"data":19852,"content":19853,"nodeType":88},{},[19854],{"data":19855,"marks":19856,"value":293,"nodeType":83},{},[],{"metadata":19858,"sys":19861,"fields":19866},{"tags":19859,"concepts":19860},[],[],{"space":19862,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19864,"publishedVersion":63,"revision":45,"locale":29},{"sys":19863},{"type":12,"linkType":13,"id":14},{"sys":19865},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19867},{"url":355,"details":19868,"fileName":361,"contentType":362},{"size":357,"image":19869},{"width":359,"height":360},{"sys":19871,"fields":19874},{"id":19872,"createdAt":19873},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":19875,"slug":19876,"articleIntro":19875,"category":19877},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[19878],{"metadata":19879,"sys":19882,"fields":19889},{"tags":19880,"concepts":19881},[],[],{"space":19883,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19885,"publishedVersion":311,"revision":63,"contentType":19887,"locale":29},{"sys":19884},{"type":12,"linkType":13,"id":14},{"sys":19886},{"id":21,"type":12,"linkType":22},{"sys":19888},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19890,"metaTitle":321,"metaDescription":322,"mainTitle":19891,"subtitle":340,"heroImage":19906,"ctaButton":363,"ctaLink":364},[320],{"data":19892,"content":19893,"nodeType":75},{},[19894,19900],{"data":19895,"content":19896,"nodeType":333},{},[19897],{"data":19898,"marks":19899,"value":332,"nodeType":83},{},[],{"data":19901,"content":19902,"nodeType":88},{},[19903],{"data":19904,"marks":19905,"value":293,"nodeType":83},{},[],{"metadata":19907,"sys":19910,"fields":19915},{"tags":19908,"concepts":19909},[],[],{"space":19911,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19913,"publishedVersion":63,"revision":45,"locale":29},{"sys":19912},{"type":12,"linkType":13,"id":14},{"sys":19914},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19916},{"url":355,"details":19917,"fileName":361,"contentType":362},{"size":357,"image":19918},{"width":359,"height":360},{"sys":19920,"fields":19923},{"id":19921,"createdAt":19922},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":19924,"slug":19925,"articleIntro":19924,"category":19926},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[19927],{"metadata":19928,"sys":19931,"fields":19938},{"tags":19929,"concepts":19930},[],[],{"space":19932,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19934,"publishedVersion":311,"revision":63,"contentType":19936,"locale":29},{"sys":19933},{"type":12,"linkType":13,"id":14},{"sys":19935},{"id":21,"type":12,"linkType":22},{"sys":19937},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19939,"metaTitle":321,"metaDescription":322,"mainTitle":19940,"subtitle":340,"heroImage":19955,"ctaButton":363,"ctaLink":364},[320],{"data":19941,"content":19942,"nodeType":75},{},[19943,19949],{"data":19944,"content":19945,"nodeType":333},{},[19946],{"data":19947,"marks":19948,"value":332,"nodeType":83},{},[],{"data":19950,"content":19951,"nodeType":88},{},[19952],{"data":19953,"marks":19954,"value":293,"nodeType":83},{},[],{"metadata":19956,"sys":19959,"fields":19964},{"tags":19957,"concepts":19958},[],[],{"space":19960,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":19962,"publishedVersion":63,"revision":45,"locale":29},{"sys":19961},{"type":12,"linkType":13,"id":14},{"sys":19963},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":19965},{"url":355,"details":19966,"fileName":361,"contentType":362},{"size":357,"image":19967},{"width":359,"height":360},{"sys":19969,"fields":19972},{"id":19970,"createdAt":19971},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":19973,"slug":19974,"articleIntro":-1,"category":19975},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[19976],{"metadata":19977,"sys":19980,"fields":19987},{"tags":19978,"concepts":19979},[],[],{"space":19981,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":19983,"publishedVersion":311,"revision":63,"contentType":19985,"locale":29},{"sys":19982},{"type":12,"linkType":13,"id":14},{"sys":19984},{"id":21,"type":12,"linkType":22},{"sys":19986},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":19988,"metaTitle":321,"metaDescription":322,"mainTitle":19989,"subtitle":340,"heroImage":20004,"ctaButton":363,"ctaLink":364},[320],{"data":19990,"content":19991,"nodeType":75},{},[19992,19998],{"data":19993,"content":19994,"nodeType":333},{},[19995],{"data":19996,"marks":19997,"value":332,"nodeType":83},{},[],{"data":19999,"content":20000,"nodeType":88},{},[20001],{"data":20002,"marks":20003,"value":293,"nodeType":83},{},[],{"metadata":20005,"sys":20008,"fields":20013},{"tags":20006,"concepts":20007},[],[],{"space":20009,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20011,"publishedVersion":63,"revision":45,"locale":29},{"sys":20010},{"type":12,"linkType":13,"id":14},{"sys":20012},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20014},{"url":355,"details":20015,"fileName":361,"contentType":362},{"size":357,"image":20016},{"width":359,"height":360},{"sys":20018,"fields":20021},{"id":20019,"createdAt":20020},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":20022,"slug":20023,"articleIntro":20022,"category":20024},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[20025],{"metadata":20026,"sys":20029,"fields":20036},{"tags":20027,"concepts":20028},[],[],{"space":20030,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20032,"publishedVersion":311,"revision":63,"contentType":20034,"locale":29},{"sys":20031},{"type":12,"linkType":13,"id":14},{"sys":20033},{"id":21,"type":12,"linkType":22},{"sys":20035},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20037,"metaTitle":321,"metaDescription":322,"mainTitle":20038,"subtitle":340,"heroImage":20053,"ctaButton":363,"ctaLink":364},[320],{"data":20039,"content":20040,"nodeType":75},{},[20041,20047],{"data":20042,"content":20043,"nodeType":333},{},[20044],{"data":20045,"marks":20046,"value":332,"nodeType":83},{},[],{"data":20048,"content":20049,"nodeType":88},{},[20050],{"data":20051,"marks":20052,"value":293,"nodeType":83},{},[],{"metadata":20054,"sys":20057,"fields":20062},{"tags":20055,"concepts":20056},[],[],{"space":20058,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20060,"publishedVersion":63,"revision":45,"locale":29},{"sys":20059},{"type":12,"linkType":13,"id":14},{"sys":20061},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20063},{"url":355,"details":20064,"fileName":361,"contentType":362},{"size":357,"image":20065},{"width":359,"height":360},{"sys":20067,"fields":20070},{"id":20068,"createdAt":20069},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":20071,"slug":20072,"articleIntro":-1,"category":20073},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[20074],{"metadata":20075,"sys":20078,"fields":20085},{"tags":20076,"concepts":20077},[],[],{"space":20079,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20081,"publishedVersion":311,"revision":63,"contentType":20083,"locale":29},{"sys":20080},{"type":12,"linkType":13,"id":14},{"sys":20082},{"id":21,"type":12,"linkType":22},{"sys":20084},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20086,"metaTitle":321,"metaDescription":322,"mainTitle":20087,"subtitle":340,"heroImage":20102,"ctaButton":363,"ctaLink":364},[320],{"data":20088,"content":20089,"nodeType":75},{},[20090,20096],{"data":20091,"content":20092,"nodeType":333},{},[20093],{"data":20094,"marks":20095,"value":332,"nodeType":83},{},[],{"data":20097,"content":20098,"nodeType":88},{},[20099],{"data":20100,"marks":20101,"value":293,"nodeType":83},{},[],{"metadata":20103,"sys":20106,"fields":20111},{"tags":20104,"concepts":20105},[],[],{"space":20107,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20109,"publishedVersion":63,"revision":45,"locale":29},{"sys":20108},{"type":12,"linkType":13,"id":14},{"sys":20110},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20112},{"url":355,"details":20113,"fileName":361,"contentType":362},{"size":357,"image":20114},{"width":359,"height":360},{"sys":20116,"fields":20119},{"id":20117,"createdAt":20118},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":20120,"slug":20121,"articleIntro":20120,"category":20122},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[20123],{"metadata":20124,"sys":20127,"fields":20134},{"tags":20125,"concepts":20126},[],[],{"space":20128,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20130,"publishedVersion":311,"revision":63,"contentType":20132,"locale":29},{"sys":20129},{"type":12,"linkType":13,"id":14},{"sys":20131},{"id":21,"type":12,"linkType":22},{"sys":20133},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20135,"metaTitle":321,"metaDescription":322,"mainTitle":20136,"subtitle":340,"heroImage":20151,"ctaButton":363,"ctaLink":364},[320],{"data":20137,"content":20138,"nodeType":75},{},[20139,20145],{"data":20140,"content":20141,"nodeType":333},{},[20142],{"data":20143,"marks":20144,"value":332,"nodeType":83},{},[],{"data":20146,"content":20147,"nodeType":88},{},[20148],{"data":20149,"marks":20150,"value":293,"nodeType":83},{},[],{"metadata":20152,"sys":20155,"fields":20160},{"tags":20153,"concepts":20154},[],[],{"space":20156,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20158,"publishedVersion":63,"revision":45,"locale":29},{"sys":20157},{"type":12,"linkType":13,"id":14},{"sys":20159},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20161},{"url":355,"details":20162,"fileName":361,"contentType":362},{"size":357,"image":20163},{"width":359,"height":360},{"sys":20165,"fields":20168},{"id":20166,"createdAt":20167},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20169,"slug":20170,"articleIntro":20169,"category":20171},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20172],{"metadata":20173,"sys":20176,"fields":20183},{"tags":20174,"concepts":20175},[],[],{"space":20177,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20179,"publishedVersion":311,"revision":63,"contentType":20181,"locale":29},{"sys":20178},{"type":12,"linkType":13,"id":14},{"sys":20180},{"id":21,"type":12,"linkType":22},{"sys":20182},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20184,"metaTitle":321,"metaDescription":322,"mainTitle":20185,"subtitle":340,"heroImage":20200,"ctaButton":363,"ctaLink":364},[320],{"data":20186,"content":20187,"nodeType":75},{},[20188,20194],{"data":20189,"content":20190,"nodeType":333},{},[20191],{"data":20192,"marks":20193,"value":332,"nodeType":83},{},[],{"data":20195,"content":20196,"nodeType":88},{},[20197],{"data":20198,"marks":20199,"value":293,"nodeType":83},{},[],{"metadata":20201,"sys":20204,"fields":20209},{"tags":20202,"concepts":20203},[],[],{"space":20205,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20207,"publishedVersion":63,"revision":45,"locale":29},{"sys":20206},{"type":12,"linkType":13,"id":14},{"sys":20208},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20210},{"url":355,"details":20211,"fileName":361,"contentType":362},{"size":357,"image":20212},{"width":359,"height":360},{"sys":20214,"fields":20217},{"id":20215,"createdAt":20216},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":20218,"slug":20219,"articleIntro":20218,"category":20220},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[20221],{"metadata":20222,"sys":20225,"fields":20232},{"tags":20223,"concepts":20224},[],[],{"space":20226,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20228,"publishedVersion":311,"revision":63,"contentType":20230,"locale":29},{"sys":20227},{"type":12,"linkType":13,"id":14},{"sys":20229},{"id":21,"type":12,"linkType":22},{"sys":20231},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20233,"metaTitle":321,"metaDescription":322,"mainTitle":20234,"subtitle":340,"heroImage":20249,"ctaButton":363,"ctaLink":364},[320],{"data":20235,"content":20236,"nodeType":75},{},[20237,20243],{"data":20238,"content":20239,"nodeType":333},{},[20240],{"data":20241,"marks":20242,"value":332,"nodeType":83},{},[],{"data":20244,"content":20245,"nodeType":88},{},[20246],{"data":20247,"marks":20248,"value":293,"nodeType":83},{},[],{"metadata":20250,"sys":20253,"fields":20258},{"tags":20251,"concepts":20252},[],[],{"space":20254,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20256,"publishedVersion":63,"revision":45,"locale":29},{"sys":20255},{"type":12,"linkType":13,"id":14},{"sys":20257},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20259},{"url":355,"details":20260,"fileName":361,"contentType":362},{"size":357,"image":20261},{"width":359,"height":360},{"sys":20263,"fields":20266},{"id":20264,"createdAt":20265},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":20267,"slug":20268,"articleIntro":20267,"category":20269},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[20270],{"metadata":20271,"sys":20274,"fields":20281},{"tags":20272,"concepts":20273},[],[],{"space":20275,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20277,"publishedVersion":311,"revision":63,"contentType":20279,"locale":29},{"sys":20276},{"type":12,"linkType":13,"id":14},{"sys":20278},{"id":21,"type":12,"linkType":22},{"sys":20280},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20282,"metaTitle":321,"metaDescription":322,"mainTitle":20283,"subtitle":340,"heroImage":20298,"ctaButton":363,"ctaLink":364},[320],{"data":20284,"content":20285,"nodeType":75},{},[20286,20292],{"data":20287,"content":20288,"nodeType":333},{},[20289],{"data":20290,"marks":20291,"value":332,"nodeType":83},{},[],{"data":20293,"content":20294,"nodeType":88},{},[20295],{"data":20296,"marks":20297,"value":293,"nodeType":83},{},[],{"metadata":20299,"sys":20302,"fields":20307},{"tags":20300,"concepts":20301},[],[],{"space":20303,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20305,"publishedVersion":63,"revision":45,"locale":29},{"sys":20304},{"type":12,"linkType":13,"id":14},{"sys":20306},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20308},{"url":355,"details":20309,"fileName":361,"contentType":362},{"size":357,"image":20310},{"width":359,"height":360},{"sys":20312,"fields":20315},{"id":20313,"createdAt":20314},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":20316,"slug":20317,"articleIntro":20316,"category":20318},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[20319],{"metadata":20320,"sys":20323,"fields":20330},{"tags":20321,"concepts":20322},[],[],{"space":20324,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20326,"publishedVersion":311,"revision":63,"contentType":20328,"locale":29},{"sys":20325},{"type":12,"linkType":13,"id":14},{"sys":20327},{"id":21,"type":12,"linkType":22},{"sys":20329},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20331,"metaTitle":321,"metaDescription":322,"mainTitle":20332,"subtitle":340,"heroImage":20347,"ctaButton":363,"ctaLink":364},[320],{"data":20333,"content":20334,"nodeType":75},{},[20335,20341],{"data":20336,"content":20337,"nodeType":333},{},[20338],{"data":20339,"marks":20340,"value":332,"nodeType":83},{},[],{"data":20342,"content":20343,"nodeType":88},{},[20344],{"data":20345,"marks":20346,"value":293,"nodeType":83},{},[],{"metadata":20348,"sys":20351,"fields":20356},{"tags":20349,"concepts":20350},[],[],{"space":20352,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20354,"publishedVersion":63,"revision":45,"locale":29},{"sys":20353},{"type":12,"linkType":13,"id":14},{"sys":20355},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20357},{"url":355,"details":20358,"fileName":361,"contentType":362},{"size":357,"image":20359},{"width":359,"height":360},{"sys":20361,"fields":20364},{"id":20362,"createdAt":20363},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":20365,"slug":20366,"articleIntro":20365,"category":20367},"1688 - Intérêts courus","compte-1688-interets-courus",[20368],{"metadata":20369,"sys":20372,"fields":20379},{"tags":20370,"concepts":20371},[],[],{"space":20373,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20375,"publishedVersion":311,"revision":63,"contentType":20377,"locale":29},{"sys":20374},{"type":12,"linkType":13,"id":14},{"sys":20376},{"id":21,"type":12,"linkType":22},{"sys":20378},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20380,"metaTitle":321,"metaDescription":322,"mainTitle":20381,"subtitle":340,"heroImage":20396,"ctaButton":363,"ctaLink":364},[320],{"data":20382,"content":20383,"nodeType":75},{},[20384,20390],{"data":20385,"content":20386,"nodeType":333},{},[20387],{"data":20388,"marks":20389,"value":332,"nodeType":83},{},[],{"data":20391,"content":20392,"nodeType":88},{},[20393],{"data":20394,"marks":20395,"value":293,"nodeType":83},{},[],{"metadata":20397,"sys":20400,"fields":20405},{"tags":20398,"concepts":20399},[],[],{"space":20401,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20403,"publishedVersion":63,"revision":45,"locale":29},{"sys":20402},{"type":12,"linkType":13,"id":14},{"sys":20404},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20406},{"url":355,"details":20407,"fileName":361,"contentType":362},{"size":357,"image":20408},{"width":359,"height":360},{"sys":20410,"fields":20413},{"id":20411,"createdAt":20412},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":20414,"slug":20415,"articleIntro":20414,"category":20416},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[20417],{"metadata":20418,"sys":20421,"fields":20428},{"tags":20419,"concepts":20420},[],[],{"space":20422,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20424,"publishedVersion":311,"revision":63,"contentType":20426,"locale":29},{"sys":20423},{"type":12,"linkType":13,"id":14},{"sys":20425},{"id":21,"type":12,"linkType":22},{"sys":20427},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20429,"metaTitle":321,"metaDescription":322,"mainTitle":20430,"subtitle":340,"heroImage":20445,"ctaButton":363,"ctaLink":364},[320],{"data":20431,"content":20432,"nodeType":75},{},[20433,20439],{"data":20434,"content":20435,"nodeType":333},{},[20436],{"data":20437,"marks":20438,"value":332,"nodeType":83},{},[],{"data":20440,"content":20441,"nodeType":88},{},[20442],{"data":20443,"marks":20444,"value":293,"nodeType":83},{},[],{"metadata":20446,"sys":20449,"fields":20454},{"tags":20447,"concepts":20448},[],[],{"space":20450,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20452,"publishedVersion":63,"revision":45,"locale":29},{"sys":20451},{"type":12,"linkType":13,"id":14},{"sys":20453},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20455},{"url":355,"details":20456,"fileName":361,"contentType":362},{"size":357,"image":20457},{"width":359,"height":360},{"sys":20459,"fields":20462},{"id":20460,"createdAt":20461},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":20463,"slug":20464,"articleIntro":20463,"category":20465},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[20466],{"metadata":20467,"sys":20470,"fields":20477},{"tags":20468,"concepts":20469},[],[],{"space":20471,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20473,"publishedVersion":311,"revision":63,"contentType":20475,"locale":29},{"sys":20472},{"type":12,"linkType":13,"id":14},{"sys":20474},{"id":21,"type":12,"linkType":22},{"sys":20476},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20478,"metaTitle":321,"metaDescription":322,"mainTitle":20479,"subtitle":340,"heroImage":20494,"ctaButton":363,"ctaLink":364},[320],{"data":20480,"content":20481,"nodeType":75},{},[20482,20488],{"data":20483,"content":20484,"nodeType":333},{},[20485],{"data":20486,"marks":20487,"value":332,"nodeType":83},{},[],{"data":20489,"content":20490,"nodeType":88},{},[20491],{"data":20492,"marks":20493,"value":293,"nodeType":83},{},[],{"metadata":20495,"sys":20498,"fields":20503},{"tags":20496,"concepts":20497},[],[],{"space":20499,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20501,"publishedVersion":63,"revision":45,"locale":29},{"sys":20500},{"type":12,"linkType":13,"id":14},{"sys":20502},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20504},{"url":355,"details":20505,"fileName":361,"contentType":362},{"size":357,"image":20506},{"width":359,"height":360},{"sys":20508,"fields":20511},{"id":20509,"createdAt":20510},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":20512,"slug":20513,"articleIntro":20512,"category":20514},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[20515],{"metadata":20516,"sys":20519,"fields":20526},{"tags":20517,"concepts":20518},[],[],{"space":20520,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20522,"publishedVersion":311,"revision":63,"contentType":20524,"locale":29},{"sys":20521},{"type":12,"linkType":13,"id":14},{"sys":20523},{"id":21,"type":12,"linkType":22},{"sys":20525},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20527,"metaTitle":321,"metaDescription":322,"mainTitle":20528,"subtitle":340,"heroImage":20543,"ctaButton":363,"ctaLink":364},[320],{"data":20529,"content":20530,"nodeType":75},{},[20531,20537],{"data":20532,"content":20533,"nodeType":333},{},[20534],{"data":20535,"marks":20536,"value":332,"nodeType":83},{},[],{"data":20538,"content":20539,"nodeType":88},{},[20540],{"data":20541,"marks":20542,"value":293,"nodeType":83},{},[],{"metadata":20544,"sys":20547,"fields":20552},{"tags":20545,"concepts":20546},[],[],{"space":20548,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20550,"publishedVersion":63,"revision":45,"locale":29},{"sys":20549},{"type":12,"linkType":13,"id":14},{"sys":20551},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20553},{"url":355,"details":20554,"fileName":361,"contentType":362},{"size":357,"image":20555},{"width":359,"height":360},{"sys":20557,"fields":20560},{"id":20558,"createdAt":20559},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":20561,"slug":20562,"articleIntro":20561,"category":20563},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[20564],{"metadata":20565,"sys":20568,"fields":20575},{"tags":20566,"concepts":20567},[],[],{"space":20569,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20571,"publishedVersion":311,"revision":63,"contentType":20573,"locale":29},{"sys":20570},{"type":12,"linkType":13,"id":14},{"sys":20572},{"id":21,"type":12,"linkType":22},{"sys":20574},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20576,"metaTitle":321,"metaDescription":322,"mainTitle":20577,"subtitle":340,"heroImage":20592,"ctaButton":363,"ctaLink":364},[320],{"data":20578,"content":20579,"nodeType":75},{},[20580,20586],{"data":20581,"content":20582,"nodeType":333},{},[20583],{"data":20584,"marks":20585,"value":332,"nodeType":83},{},[],{"data":20587,"content":20588,"nodeType":88},{},[20589],{"data":20590,"marks":20591,"value":293,"nodeType":83},{},[],{"metadata":20593,"sys":20596,"fields":20601},{"tags":20594,"concepts":20595},[],[],{"space":20597,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20599,"publishedVersion":63,"revision":45,"locale":29},{"sys":20598},{"type":12,"linkType":13,"id":14},{"sys":20600},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20602},{"url":355,"details":20603,"fileName":361,"contentType":362},{"size":357,"image":20604},{"width":359,"height":360},{"sys":20606,"fields":20609},{"id":20607,"createdAt":20608},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":20610,"slug":20611,"articleIntro":20610,"category":20612},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[20613],{"metadata":20614,"sys":20617,"fields":20624},{"tags":20615,"concepts":20616},[],[],{"space":20618,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20620,"publishedVersion":311,"revision":63,"contentType":20622,"locale":29},{"sys":20619},{"type":12,"linkType":13,"id":14},{"sys":20621},{"id":21,"type":12,"linkType":22},{"sys":20623},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20625,"metaTitle":321,"metaDescription":322,"mainTitle":20626,"subtitle":340,"heroImage":20641,"ctaButton":363,"ctaLink":364},[320],{"data":20627,"content":20628,"nodeType":75},{},[20629,20635],{"data":20630,"content":20631,"nodeType":333},{},[20632],{"data":20633,"marks":20634,"value":332,"nodeType":83},{},[],{"data":20636,"content":20637,"nodeType":88},{},[20638],{"data":20639,"marks":20640,"value":293,"nodeType":83},{},[],{"metadata":20642,"sys":20645,"fields":20650},{"tags":20643,"concepts":20644},[],[],{"space":20646,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20648,"publishedVersion":63,"revision":45,"locale":29},{"sys":20647},{"type":12,"linkType":13,"id":14},{"sys":20649},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20651},{"url":355,"details":20652,"fileName":361,"contentType":362},{"size":357,"image":20653},{"width":359,"height":360},{"sys":20655,"fields":20658},{"id":20656,"createdAt":20657},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":20659,"slug":20660,"articleIntro":20659,"category":20661},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[20662],{"metadata":20663,"sys":20666,"fields":20673},{"tags":20664,"concepts":20665},[],[],{"space":20667,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20669,"publishedVersion":311,"revision":63,"contentType":20671,"locale":29},{"sys":20668},{"type":12,"linkType":13,"id":14},{"sys":20670},{"id":21,"type":12,"linkType":22},{"sys":20672},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20674,"metaTitle":321,"metaDescription":322,"mainTitle":20675,"subtitle":340,"heroImage":20690,"ctaButton":363,"ctaLink":364},[320],{"data":20676,"content":20677,"nodeType":75},{},[20678,20684],{"data":20679,"content":20680,"nodeType":333},{},[20681],{"data":20682,"marks":20683,"value":332,"nodeType":83},{},[],{"data":20685,"content":20686,"nodeType":88},{},[20687],{"data":20688,"marks":20689,"value":293,"nodeType":83},{},[],{"metadata":20691,"sys":20694,"fields":20699},{"tags":20692,"concepts":20693},[],[],{"space":20695,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20697,"publishedVersion":63,"revision":45,"locale":29},{"sys":20696},{"type":12,"linkType":13,"id":14},{"sys":20698},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20700},{"url":355,"details":20701,"fileName":361,"contentType":362},{"size":357,"image":20702},{"width":359,"height":360},{"sys":20704,"fields":20707},{"id":20705,"createdAt":20706},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":20708,"slug":20709,"articleIntro":20708,"category":20710},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[20711],{"metadata":20712,"sys":20715,"fields":20722},{"tags":20713,"concepts":20714},[],[],{"space":20716,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20718,"publishedVersion":311,"revision":63,"contentType":20720,"locale":29},{"sys":20717},{"type":12,"linkType":13,"id":14},{"sys":20719},{"id":21,"type":12,"linkType":22},{"sys":20721},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20723,"metaTitle":321,"metaDescription":322,"mainTitle":20724,"subtitle":340,"heroImage":20739,"ctaButton":363,"ctaLink":364},[320],{"data":20725,"content":20726,"nodeType":75},{},[20727,20733],{"data":20728,"content":20729,"nodeType":333},{},[20730],{"data":20731,"marks":20732,"value":332,"nodeType":83},{},[],{"data":20734,"content":20735,"nodeType":88},{},[20736],{"data":20737,"marks":20738,"value":293,"nodeType":83},{},[],{"metadata":20740,"sys":20743,"fields":20748},{"tags":20741,"concepts":20742},[],[],{"space":20744,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20746,"publishedVersion":63,"revision":45,"locale":29},{"sys":20745},{"type":12,"linkType":13,"id":14},{"sys":20747},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20749},{"url":355,"details":20750,"fileName":361,"contentType":362},{"size":357,"image":20751},{"width":359,"height":360},{"sys":20753,"fields":20756},{"id":20754,"createdAt":20755},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":20757,"slug":20758,"articleIntro":-1,"category":20759},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[20760],{"metadata":20761,"sys":20764,"fields":20771},{"tags":20762,"concepts":20763},[],[],{"space":20765,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20767,"publishedVersion":311,"revision":63,"contentType":20769,"locale":29},{"sys":20766},{"type":12,"linkType":13,"id":14},{"sys":20768},{"id":21,"type":12,"linkType":22},{"sys":20770},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20772,"metaTitle":321,"metaDescription":322,"mainTitle":20773,"subtitle":340,"heroImage":20788,"ctaButton":363,"ctaLink":364},[320],{"data":20774,"content":20775,"nodeType":75},{},[20776,20782],{"data":20777,"content":20778,"nodeType":333},{},[20779],{"data":20780,"marks":20781,"value":332,"nodeType":83},{},[],{"data":20783,"content":20784,"nodeType":88},{},[20785],{"data":20786,"marks":20787,"value":293,"nodeType":83},{},[],{"metadata":20789,"sys":20792,"fields":20797},{"tags":20790,"concepts":20791},[],[],{"space":20793,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20795,"publishedVersion":63,"revision":45,"locale":29},{"sys":20794},{"type":12,"linkType":13,"id":14},{"sys":20796},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20798},{"url":355,"details":20799,"fileName":361,"contentType":362},{"size":357,"image":20800},{"width":359,"height":360},{"sys":20802,"fields":20805},{"id":20803,"createdAt":20804},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":20806,"slug":20807,"articleIntro":20806,"category":20808},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[20809],{"metadata":20810,"sys":20813,"fields":20820},{"tags":20811,"concepts":20812},[],[],{"space":20814,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20816,"publishedVersion":311,"revision":63,"contentType":20818,"locale":29},{"sys":20815},{"type":12,"linkType":13,"id":14},{"sys":20817},{"id":21,"type":12,"linkType":22},{"sys":20819},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20821,"metaTitle":321,"metaDescription":322,"mainTitle":20822,"subtitle":340,"heroImage":20837,"ctaButton":363,"ctaLink":364},[320],{"data":20823,"content":20824,"nodeType":75},{},[20825,20831],{"data":20826,"content":20827,"nodeType":333},{},[20828],{"data":20829,"marks":20830,"value":332,"nodeType":83},{},[],{"data":20832,"content":20833,"nodeType":88},{},[20834],{"data":20835,"marks":20836,"value":293,"nodeType":83},{},[],{"metadata":20838,"sys":20841,"fields":20846},{"tags":20839,"concepts":20840},[],[],{"space":20842,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20844,"publishedVersion":63,"revision":45,"locale":29},{"sys":20843},{"type":12,"linkType":13,"id":14},{"sys":20845},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20847},{"url":355,"details":20848,"fileName":361,"contentType":362},{"size":357,"image":20849},{"width":359,"height":360},{"sys":20851,"fields":20854},{"id":20852,"createdAt":20853},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":20855,"slug":20856,"articleIntro":-1,"category":20857},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[20858],{"metadata":20859,"sys":20862,"fields":20869},{"tags":20860,"concepts":20861},[],[],{"space":20863,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20865,"publishedVersion":311,"revision":63,"contentType":20867,"locale":29},{"sys":20864},{"type":12,"linkType":13,"id":14},{"sys":20866},{"id":21,"type":12,"linkType":22},{"sys":20868},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20870,"metaTitle":321,"metaDescription":322,"mainTitle":20871,"subtitle":340,"heroImage":20886,"ctaButton":363,"ctaLink":364},[320],{"data":20872,"content":20873,"nodeType":75},{},[20874,20880],{"data":20875,"content":20876,"nodeType":333},{},[20877],{"data":20878,"marks":20879,"value":332,"nodeType":83},{},[],{"data":20881,"content":20882,"nodeType":88},{},[20883],{"data":20884,"marks":20885,"value":293,"nodeType":83},{},[],{"metadata":20887,"sys":20890,"fields":20895},{"tags":20888,"concepts":20889},[],[],{"space":20891,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20893,"publishedVersion":63,"revision":45,"locale":29},{"sys":20892},{"type":12,"linkType":13,"id":14},{"sys":20894},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20896},{"url":355,"details":20897,"fileName":361,"contentType":362},{"size":357,"image":20898},{"width":359,"height":360},{"sys":20900,"fields":20903},{"id":20901,"createdAt":20902},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":20904,"slug":20905,"articleIntro":20904,"category":20906},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[20907],{"metadata":20908,"sys":20911,"fields":20918},{"tags":20909,"concepts":20910},[],[],{"space":20912,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20914,"publishedVersion":311,"revision":63,"contentType":20916,"locale":29},{"sys":20913},{"type":12,"linkType":13,"id":14},{"sys":20915},{"id":21,"type":12,"linkType":22},{"sys":20917},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20919,"metaTitle":321,"metaDescription":322,"mainTitle":20920,"subtitle":340,"heroImage":20935,"ctaButton":363,"ctaLink":364},[320],{"data":20921,"content":20922,"nodeType":75},{},[20923,20929],{"data":20924,"content":20925,"nodeType":333},{},[20926],{"data":20927,"marks":20928,"value":332,"nodeType":83},{},[],{"data":20930,"content":20931,"nodeType":88},{},[20932],{"data":20933,"marks":20934,"value":293,"nodeType":83},{},[],{"metadata":20936,"sys":20939,"fields":20944},{"tags":20937,"concepts":20938},[],[],{"space":20940,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20942,"publishedVersion":63,"revision":45,"locale":29},{"sys":20941},{"type":12,"linkType":13,"id":14},{"sys":20943},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20945},{"url":355,"details":20946,"fileName":361,"contentType":362},{"size":357,"image":20947},{"width":359,"height":360},{"sys":20949,"fields":20952},{"id":20950,"createdAt":20951},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":20953,"slug":20954,"articleIntro":20953,"category":20955},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[20956],{"metadata":20957,"sys":20960,"fields":20967},{"tags":20958,"concepts":20959},[],[],{"space":20961,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":20963,"publishedVersion":311,"revision":63,"contentType":20965,"locale":29},{"sys":20962},{"type":12,"linkType":13,"id":14},{"sys":20964},{"id":21,"type":12,"linkType":22},{"sys":20966},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":20968,"metaTitle":321,"metaDescription":322,"mainTitle":20969,"subtitle":340,"heroImage":20984,"ctaButton":363,"ctaLink":364},[320],{"data":20970,"content":20971,"nodeType":75},{},[20972,20978],{"data":20973,"content":20974,"nodeType":333},{},[20975],{"data":20976,"marks":20977,"value":332,"nodeType":83},{},[],{"data":20979,"content":20980,"nodeType":88},{},[20981],{"data":20982,"marks":20983,"value":293,"nodeType":83},{},[],{"metadata":20985,"sys":20988,"fields":20993},{"tags":20986,"concepts":20987},[],[],{"space":20989,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":20991,"publishedVersion":63,"revision":45,"locale":29},{"sys":20990},{"type":12,"linkType":13,"id":14},{"sys":20992},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":20994},{"url":355,"details":20995,"fileName":361,"contentType":362},{"size":357,"image":20996},{"width":359,"height":360},{"sys":20998,"fields":21001},{"id":20999,"createdAt":21000},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":21002,"slug":21003,"articleIntro":-1,"category":21004},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[21005],{"metadata":21006,"sys":21009,"fields":21016},{"tags":21007,"concepts":21008},[],[],{"space":21010,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21012,"publishedVersion":311,"revision":63,"contentType":21014,"locale":29},{"sys":21011},{"type":12,"linkType":13,"id":14},{"sys":21013},{"id":21,"type":12,"linkType":22},{"sys":21015},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21017,"metaTitle":321,"metaDescription":322,"mainTitle":21018,"subtitle":340,"heroImage":21033,"ctaButton":363,"ctaLink":364},[320],{"data":21019,"content":21020,"nodeType":75},{},[21021,21027],{"data":21022,"content":21023,"nodeType":333},{},[21024],{"data":21025,"marks":21026,"value":332,"nodeType":83},{},[],{"data":21028,"content":21029,"nodeType":88},{},[21030],{"data":21031,"marks":21032,"value":293,"nodeType":83},{},[],{"metadata":21034,"sys":21037,"fields":21042},{"tags":21035,"concepts":21036},[],[],{"space":21038,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21040,"publishedVersion":63,"revision":45,"locale":29},{"sys":21039},{"type":12,"linkType":13,"id":14},{"sys":21041},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21043},{"url":355,"details":21044,"fileName":361,"contentType":362},{"size":357,"image":21045},{"width":359,"height":360},{"sys":21047,"fields":21050},{"id":21048,"createdAt":21049},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":21051,"slug":21052,"articleIntro":21051,"category":21053},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[21054],{"metadata":21055,"sys":21058,"fields":21065},{"tags":21056,"concepts":21057},[],[],{"space":21059,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21061,"publishedVersion":311,"revision":63,"contentType":21063,"locale":29},{"sys":21060},{"type":12,"linkType":13,"id":14},{"sys":21062},{"id":21,"type":12,"linkType":22},{"sys":21064},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21066,"metaTitle":321,"metaDescription":322,"mainTitle":21067,"subtitle":340,"heroImage":21082,"ctaButton":363,"ctaLink":364},[320],{"data":21068,"content":21069,"nodeType":75},{},[21070,21076],{"data":21071,"content":21072,"nodeType":333},{},[21073],{"data":21074,"marks":21075,"value":332,"nodeType":83},{},[],{"data":21077,"content":21078,"nodeType":88},{},[21079],{"data":21080,"marks":21081,"value":293,"nodeType":83},{},[],{"metadata":21083,"sys":21086,"fields":21091},{"tags":21084,"concepts":21085},[],[],{"space":21087,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21089,"publishedVersion":63,"revision":45,"locale":29},{"sys":21088},{"type":12,"linkType":13,"id":14},{"sys":21090},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21092},{"url":355,"details":21093,"fileName":361,"contentType":362},{"size":357,"image":21094},{"width":359,"height":360},{"sys":21096,"fields":21099},{"id":21097,"createdAt":21098},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":21100,"slug":21101,"articleIntro":21100,"category":21102},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[21103],{"metadata":21104,"sys":21107,"fields":21114},{"tags":21105,"concepts":21106},[],[],{"space":21108,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21110,"publishedVersion":311,"revision":63,"contentType":21112,"locale":29},{"sys":21109},{"type":12,"linkType":13,"id":14},{"sys":21111},{"id":21,"type":12,"linkType":22},{"sys":21113},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21115,"metaTitle":321,"metaDescription":322,"mainTitle":21116,"subtitle":340,"heroImage":21131,"ctaButton":363,"ctaLink":364},[320],{"data":21117,"content":21118,"nodeType":75},{},[21119,21125],{"data":21120,"content":21121,"nodeType":333},{},[21122],{"data":21123,"marks":21124,"value":332,"nodeType":83},{},[],{"data":21126,"content":21127,"nodeType":88},{},[21128],{"data":21129,"marks":21130,"value":293,"nodeType":83},{},[],{"metadata":21132,"sys":21135,"fields":21140},{"tags":21133,"concepts":21134},[],[],{"space":21136,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21138,"publishedVersion":63,"revision":45,"locale":29},{"sys":21137},{"type":12,"linkType":13,"id":14},{"sys":21139},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21141},{"url":355,"details":21142,"fileName":361,"contentType":362},{"size":357,"image":21143},{"width":359,"height":360},{"sys":21145,"fields":21148},{"id":21146,"createdAt":21147},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":21149,"slug":21150,"articleIntro":21149,"category":21151},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[21152],{"metadata":21153,"sys":21156,"fields":21163},{"tags":21154,"concepts":21155},[],[],{"space":21157,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21159,"publishedVersion":311,"revision":63,"contentType":21161,"locale":29},{"sys":21158},{"type":12,"linkType":13,"id":14},{"sys":21160},{"id":21,"type":12,"linkType":22},{"sys":21162},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21164,"metaTitle":321,"metaDescription":322,"mainTitle":21165,"subtitle":340,"heroImage":21180,"ctaButton":363,"ctaLink":364},[320],{"data":21166,"content":21167,"nodeType":75},{},[21168,21174],{"data":21169,"content":21170,"nodeType":333},{},[21171],{"data":21172,"marks":21173,"value":332,"nodeType":83},{},[],{"data":21175,"content":21176,"nodeType":88},{},[21177],{"data":21178,"marks":21179,"value":293,"nodeType":83},{},[],{"metadata":21181,"sys":21184,"fields":21189},{"tags":21182,"concepts":21183},[],[],{"space":21185,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21187,"publishedVersion":63,"revision":45,"locale":29},{"sys":21186},{"type":12,"linkType":13,"id":14},{"sys":21188},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21190},{"url":355,"details":21191,"fileName":361,"contentType":362},{"size":357,"image":21192},{"width":359,"height":360},{"sys":21194,"fields":21197},{"id":21195,"createdAt":21196},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":21198,"slug":21199,"articleIntro":21198,"category":21200},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[21201],{"metadata":21202,"sys":21205,"fields":21212},{"tags":21203,"concepts":21204},[],[],{"space":21206,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21208,"publishedVersion":311,"revision":63,"contentType":21210,"locale":29},{"sys":21207},{"type":12,"linkType":13,"id":14},{"sys":21209},{"id":21,"type":12,"linkType":22},{"sys":21211},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21213,"metaTitle":321,"metaDescription":322,"mainTitle":21214,"subtitle":340,"heroImage":21229,"ctaButton":363,"ctaLink":364},[320],{"data":21215,"content":21216,"nodeType":75},{},[21217,21223],{"data":21218,"content":21219,"nodeType":333},{},[21220],{"data":21221,"marks":21222,"value":332,"nodeType":83},{},[],{"data":21224,"content":21225,"nodeType":88},{},[21226],{"data":21227,"marks":21228,"value":293,"nodeType":83},{},[],{"metadata":21230,"sys":21233,"fields":21238},{"tags":21231,"concepts":21232},[],[],{"space":21234,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21236,"publishedVersion":63,"revision":45,"locale":29},{"sys":21235},{"type":12,"linkType":13,"id":14},{"sys":21237},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21239},{"url":355,"details":21240,"fileName":361,"contentType":362},{"size":357,"image":21241},{"width":359,"height":360},{"sys":21243,"fields":21246},{"id":21244,"createdAt":21245},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":21247,"slug":21248,"articleIntro":21247,"category":21249},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[21250],{"metadata":21251,"sys":21254,"fields":21261},{"tags":21252,"concepts":21253},[],[],{"space":21255,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21257,"publishedVersion":311,"revision":63,"contentType":21259,"locale":29},{"sys":21256},{"type":12,"linkType":13,"id":14},{"sys":21258},{"id":21,"type":12,"linkType":22},{"sys":21260},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21262,"metaTitle":321,"metaDescription":322,"mainTitle":21263,"subtitle":340,"heroImage":21278,"ctaButton":363,"ctaLink":364},[320],{"data":21264,"content":21265,"nodeType":75},{},[21266,21272],{"data":21267,"content":21268,"nodeType":333},{},[21269],{"data":21270,"marks":21271,"value":332,"nodeType":83},{},[],{"data":21273,"content":21274,"nodeType":88},{},[21275],{"data":21276,"marks":21277,"value":293,"nodeType":83},{},[],{"metadata":21279,"sys":21282,"fields":21287},{"tags":21280,"concepts":21281},[],[],{"space":21283,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21285,"publishedVersion":63,"revision":45,"locale":29},{"sys":21284},{"type":12,"linkType":13,"id":14},{"sys":21286},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21288},{"url":355,"details":21289,"fileName":361,"contentType":362},{"size":357,"image":21290},{"width":359,"height":360},{"sys":21292,"fields":21295},{"id":21293,"createdAt":21294},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":21296,"slug":21297,"articleIntro":-1,"category":21298},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[21299],{"metadata":21300,"sys":21303,"fields":21310},{"tags":21301,"concepts":21302},[],[],{"space":21304,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21306,"publishedVersion":311,"revision":63,"contentType":21308,"locale":29},{"sys":21305},{"type":12,"linkType":13,"id":14},{"sys":21307},{"id":21,"type":12,"linkType":22},{"sys":21309},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21311,"metaTitle":321,"metaDescription":322,"mainTitle":21312,"subtitle":340,"heroImage":21327,"ctaButton":363,"ctaLink":364},[320],{"data":21313,"content":21314,"nodeType":75},{},[21315,21321],{"data":21316,"content":21317,"nodeType":333},{},[21318],{"data":21319,"marks":21320,"value":332,"nodeType":83},{},[],{"data":21322,"content":21323,"nodeType":88},{},[21324],{"data":21325,"marks":21326,"value":293,"nodeType":83},{},[],{"metadata":21328,"sys":21331,"fields":21336},{"tags":21329,"concepts":21330},[],[],{"space":21332,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21334,"publishedVersion":63,"revision":45,"locale":29},{"sys":21333},{"type":12,"linkType":13,"id":14},{"sys":21335},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21337},{"url":355,"details":21338,"fileName":361,"contentType":362},{"size":357,"image":21339},{"width":359,"height":360},{"sys":21341,"fields":21344},{"id":21342,"createdAt":21343},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21345,"slug":21346,"articleIntro":21345,"category":21347},"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",[21348],{"metadata":21349,"sys":21352,"fields":21359},{"tags":21350,"concepts":21351},[],[],{"space":21353,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21355,"publishedVersion":311,"revision":63,"contentType":21357,"locale":29},{"sys":21354},{"type":12,"linkType":13,"id":14},{"sys":21356},{"id":21,"type":12,"linkType":22},{"sys":21358},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21360,"metaTitle":321,"metaDescription":322,"mainTitle":21361,"subtitle":340,"heroImage":21376,"ctaButton":363,"ctaLink":364},[320],{"data":21362,"content":21363,"nodeType":75},{},[21364,21370],{"data":21365,"content":21366,"nodeType":333},{},[21367],{"data":21368,"marks":21369,"value":332,"nodeType":83},{},[],{"data":21371,"content":21372,"nodeType":88},{},[21373],{"data":21374,"marks":21375,"value":293,"nodeType":83},{},[],{"metadata":21377,"sys":21380,"fields":21385},{"tags":21378,"concepts":21379},[],[],{"space":21381,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21383,"publishedVersion":63,"revision":45,"locale":29},{"sys":21382},{"type":12,"linkType":13,"id":14},{"sys":21384},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21386},{"url":355,"details":21387,"fileName":361,"contentType":362},{"size":357,"image":21388},{"width":359,"height":360},{"sys":21390,"fields":21393},{"id":21391,"createdAt":21392},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":21394,"slug":21395,"articleIntro":21394,"category":21396},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[21397],{"metadata":21398,"sys":21401,"fields":21408},{"tags":21399,"concepts":21400},[],[],{"space":21402,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21404,"publishedVersion":311,"revision":63,"contentType":21406,"locale":29},{"sys":21403},{"type":12,"linkType":13,"id":14},{"sys":21405},{"id":21,"type":12,"linkType":22},{"sys":21407},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21409,"metaTitle":321,"metaDescription":322,"mainTitle":21410,"subtitle":340,"heroImage":21425,"ctaButton":363,"ctaLink":364},[320],{"data":21411,"content":21412,"nodeType":75},{},[21413,21419],{"data":21414,"content":21415,"nodeType":333},{},[21416],{"data":21417,"marks":21418,"value":332,"nodeType":83},{},[],{"data":21420,"content":21421,"nodeType":88},{},[21422],{"data":21423,"marks":21424,"value":293,"nodeType":83},{},[],{"metadata":21426,"sys":21429,"fields":21434},{"tags":21427,"concepts":21428},[],[],{"space":21430,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21432,"publishedVersion":63,"revision":45,"locale":29},{"sys":21431},{"type":12,"linkType":13,"id":14},{"sys":21433},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21435},{"url":355,"details":21436,"fileName":361,"contentType":362},{"size":357,"image":21437},{"width":359,"height":360},{"sys":21439,"fields":21442},{"id":21440,"createdAt":21441},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":21443,"slug":21444,"articleIntro":21445,"category":21446},"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.",[21447],{"metadata":21448,"sys":21451,"fields":21458},{"tags":21449,"concepts":21450},[],[],{"space":21452,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21454,"publishedVersion":311,"revision":63,"contentType":21456,"locale":29},{"sys":21453},{"type":12,"linkType":13,"id":14},{"sys":21455},{"id":21,"type":12,"linkType":22},{"sys":21457},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21459,"metaTitle":321,"metaDescription":322,"mainTitle":21460,"subtitle":340,"heroImage":21475,"ctaButton":363,"ctaLink":364},[320],{"data":21461,"content":21462,"nodeType":75},{},[21463,21469],{"data":21464,"content":21465,"nodeType":333},{},[21466],{"data":21467,"marks":21468,"value":332,"nodeType":83},{},[],{"data":21470,"content":21471,"nodeType":88},{},[21472],{"data":21473,"marks":21474,"value":293,"nodeType":83},{},[],{"metadata":21476,"sys":21479,"fields":21484},{"tags":21477,"concepts":21478},[],[],{"space":21480,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21482,"publishedVersion":63,"revision":45,"locale":29},{"sys":21481},{"type":12,"linkType":13,"id":14},{"sys":21483},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21485},{"url":355,"details":21486,"fileName":361,"contentType":362},{"size":357,"image":21487},{"width":359,"height":360},{"sys":21489,"fields":21492},{"id":21490,"createdAt":21491},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":21493,"slug":21494,"articleIntro":21493,"category":21495},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[21496],{"metadata":21497,"sys":21500,"fields":21507},{"tags":21498,"concepts":21499},[],[],{"space":21501,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21503,"publishedVersion":311,"revision":63,"contentType":21505,"locale":29},{"sys":21502},{"type":12,"linkType":13,"id":14},{"sys":21504},{"id":21,"type":12,"linkType":22},{"sys":21506},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21508,"metaTitle":321,"metaDescription":322,"mainTitle":21509,"subtitle":340,"heroImage":21524,"ctaButton":363,"ctaLink":364},[320],{"data":21510,"content":21511,"nodeType":75},{},[21512,21518],{"data":21513,"content":21514,"nodeType":333},{},[21515],{"data":21516,"marks":21517,"value":332,"nodeType":83},{},[],{"data":21519,"content":21520,"nodeType":88},{},[21521],{"data":21522,"marks":21523,"value":293,"nodeType":83},{},[],{"metadata":21525,"sys":21528,"fields":21533},{"tags":21526,"concepts":21527},[],[],{"space":21529,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21531,"publishedVersion":63,"revision":45,"locale":29},{"sys":21530},{"type":12,"linkType":13,"id":14},{"sys":21532},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21534},{"url":355,"details":21535,"fileName":361,"contentType":362},{"size":357,"image":21536},{"width":359,"height":360},{"sys":21538,"fields":21541},{"id":21539,"createdAt":21540},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":21542,"slug":21543,"articleIntro":21542,"category":21544},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[21545],{"metadata":21546,"sys":21549,"fields":21556},{"tags":21547,"concepts":21548},[],[],{"space":21550,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21552,"publishedVersion":311,"revision":63,"contentType":21554,"locale":29},{"sys":21551},{"type":12,"linkType":13,"id":14},{"sys":21553},{"id":21,"type":12,"linkType":22},{"sys":21555},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21557,"metaTitle":321,"metaDescription":322,"mainTitle":21558,"subtitle":340,"heroImage":21573,"ctaButton":363,"ctaLink":364},[320],{"data":21559,"content":21560,"nodeType":75},{},[21561,21567],{"data":21562,"content":21563,"nodeType":333},{},[21564],{"data":21565,"marks":21566,"value":332,"nodeType":83},{},[],{"data":21568,"content":21569,"nodeType":88},{},[21570],{"data":21571,"marks":21572,"value":293,"nodeType":83},{},[],{"metadata":21574,"sys":21577,"fields":21582},{"tags":21575,"concepts":21576},[],[],{"space":21578,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21580,"publishedVersion":63,"revision":45,"locale":29},{"sys":21579},{"type":12,"linkType":13,"id":14},{"sys":21581},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21583},{"url":355,"details":21584,"fileName":361,"contentType":362},{"size":357,"image":21585},{"width":359,"height":360},{"sys":21587,"fields":21590},{"id":21588,"createdAt":21589},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":21591,"slug":21592,"articleIntro":21591,"category":21593},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[21594],{"metadata":21595,"sys":21598,"fields":21605},{"tags":21596,"concepts":21597},[],[],{"space":21599,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21601,"publishedVersion":311,"revision":63,"contentType":21603,"locale":29},{"sys":21600},{"type":12,"linkType":13,"id":14},{"sys":21602},{"id":21,"type":12,"linkType":22},{"sys":21604},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21606,"metaTitle":321,"metaDescription":322,"mainTitle":21607,"subtitle":340,"heroImage":21622,"ctaButton":363,"ctaLink":364},[320],{"data":21608,"content":21609,"nodeType":75},{},[21610,21616],{"data":21611,"content":21612,"nodeType":333},{},[21613],{"data":21614,"marks":21615,"value":332,"nodeType":83},{},[],{"data":21617,"content":21618,"nodeType":88},{},[21619],{"data":21620,"marks":21621,"value":293,"nodeType":83},{},[],{"metadata":21623,"sys":21626,"fields":21631},{"tags":21624,"concepts":21625},[],[],{"space":21627,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21629,"publishedVersion":63,"revision":45,"locale":29},{"sys":21628},{"type":12,"linkType":13,"id":14},{"sys":21630},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21632},{"url":355,"details":21633,"fileName":361,"contentType":362},{"size":357,"image":21634},{"width":359,"height":360},{"sys":21636,"fields":21639},{"id":21637,"createdAt":21638},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":21640,"slug":21641,"articleIntro":21640,"category":21642},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[21643],{"metadata":21644,"sys":21647,"fields":21654},{"tags":21645,"concepts":21646},[],[],{"space":21648,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21650,"publishedVersion":311,"revision":63,"contentType":21652,"locale":29},{"sys":21649},{"type":12,"linkType":13,"id":14},{"sys":21651},{"id":21,"type":12,"linkType":22},{"sys":21653},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21655,"metaTitle":321,"metaDescription":322,"mainTitle":21656,"subtitle":340,"heroImage":21671,"ctaButton":363,"ctaLink":364},[320],{"data":21657,"content":21658,"nodeType":75},{},[21659,21665],{"data":21660,"content":21661,"nodeType":333},{},[21662],{"data":21663,"marks":21664,"value":332,"nodeType":83},{},[],{"data":21666,"content":21667,"nodeType":88},{},[21668],{"data":21669,"marks":21670,"value":293,"nodeType":83},{},[],{"metadata":21672,"sys":21675,"fields":21680},{"tags":21673,"concepts":21674},[],[],{"space":21676,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21678,"publishedVersion":63,"revision":45,"locale":29},{"sys":21677},{"type":12,"linkType":13,"id":14},{"sys":21679},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21681},{"url":355,"details":21682,"fileName":361,"contentType":362},{"size":357,"image":21683},{"width":359,"height":360},{"sys":21685,"fields":21688},{"id":21686,"createdAt":21687},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":21689,"slug":21690,"articleIntro":21689,"category":21691},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[21692],{"metadata":21693,"sys":21696,"fields":21703},{"tags":21694,"concepts":21695},[],[],{"space":21697,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21699,"publishedVersion":311,"revision":63,"contentType":21701,"locale":29},{"sys":21698},{"type":12,"linkType":13,"id":14},{"sys":21700},{"id":21,"type":12,"linkType":22},{"sys":21702},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21704,"metaTitle":321,"metaDescription":322,"mainTitle":21705,"subtitle":340,"heroImage":21720,"ctaButton":363,"ctaLink":364},[320],{"data":21706,"content":21707,"nodeType":75},{},[21708,21714],{"data":21709,"content":21710,"nodeType":333},{},[21711],{"data":21712,"marks":21713,"value":332,"nodeType":83},{},[],{"data":21715,"content":21716,"nodeType":88},{},[21717],{"data":21718,"marks":21719,"value":293,"nodeType":83},{},[],{"metadata":21721,"sys":21724,"fields":21729},{"tags":21722,"concepts":21723},[],[],{"space":21725,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21727,"publishedVersion":63,"revision":45,"locale":29},{"sys":21726},{"type":12,"linkType":13,"id":14},{"sys":21728},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21730},{"url":355,"details":21731,"fileName":361,"contentType":362},{"size":357,"image":21732},{"width":359,"height":360},{"sys":21734,"fields":21737},{"id":21735,"createdAt":21736},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":21738,"slug":21739,"articleIntro":21738,"category":21740},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[21741],{"metadata":21742,"sys":21745,"fields":21752},{"tags":21743,"concepts":21744},[],[],{"space":21746,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21748,"publishedVersion":311,"revision":63,"contentType":21750,"locale":29},{"sys":21747},{"type":12,"linkType":13,"id":14},{"sys":21749},{"id":21,"type":12,"linkType":22},{"sys":21751},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21753,"metaTitle":321,"metaDescription":322,"mainTitle":21754,"subtitle":340,"heroImage":21769,"ctaButton":363,"ctaLink":364},[320],{"data":21755,"content":21756,"nodeType":75},{},[21757,21763],{"data":21758,"content":21759,"nodeType":333},{},[21760],{"data":21761,"marks":21762,"value":332,"nodeType":83},{},[],{"data":21764,"content":21765,"nodeType":88},{},[21766],{"data":21767,"marks":21768,"value":293,"nodeType":83},{},[],{"metadata":21770,"sys":21773,"fields":21778},{"tags":21771,"concepts":21772},[],[],{"space":21774,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21776,"publishedVersion":63,"revision":45,"locale":29},{"sys":21775},{"type":12,"linkType":13,"id":14},{"sys":21777},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21779},{"url":355,"details":21780,"fileName":361,"contentType":362},{"size":357,"image":21781},{"width":359,"height":360},{"sys":21783,"fields":21786},{"id":21784,"createdAt":21785},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":21787,"slug":21788,"articleIntro":21787,"category":21789},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[21790],{"metadata":21791,"sys":21794,"fields":21801},{"tags":21792,"concepts":21793},[],[],{"space":21795,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21797,"publishedVersion":311,"revision":63,"contentType":21799,"locale":29},{"sys":21796},{"type":12,"linkType":13,"id":14},{"sys":21798},{"id":21,"type":12,"linkType":22},{"sys":21800},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21802,"metaTitle":321,"metaDescription":322,"mainTitle":21803,"subtitle":340,"heroImage":21818,"ctaButton":363,"ctaLink":364},[320],{"data":21804,"content":21805,"nodeType":75},{},[21806,21812],{"data":21807,"content":21808,"nodeType":333},{},[21809],{"data":21810,"marks":21811,"value":332,"nodeType":83},{},[],{"data":21813,"content":21814,"nodeType":88},{},[21815],{"data":21816,"marks":21817,"value":293,"nodeType":83},{},[],{"metadata":21819,"sys":21822,"fields":21827},{"tags":21820,"concepts":21821},[],[],{"space":21823,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21825,"publishedVersion":63,"revision":45,"locale":29},{"sys":21824},{"type":12,"linkType":13,"id":14},{"sys":21826},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21828},{"url":355,"details":21829,"fileName":361,"contentType":362},{"size":357,"image":21830},{"width":359,"height":360},{"sys":21832,"fields":21835},{"id":21833,"createdAt":21834},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":21836,"slug":21837,"articleIntro":21836,"category":21838},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[21839],{"metadata":21840,"sys":21843,"fields":21850},{"tags":21841,"concepts":21842},[],[],{"space":21844,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21846,"publishedVersion":311,"revision":63,"contentType":21848,"locale":29},{"sys":21845},{"type":12,"linkType":13,"id":14},{"sys":21847},{"id":21,"type":12,"linkType":22},{"sys":21849},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21851,"metaTitle":321,"metaDescription":322,"mainTitle":21852,"subtitle":340,"heroImage":21867,"ctaButton":363,"ctaLink":364},[320],{"data":21853,"content":21854,"nodeType":75},{},[21855,21861],{"data":21856,"content":21857,"nodeType":333},{},[21858],{"data":21859,"marks":21860,"value":332,"nodeType":83},{},[],{"data":21862,"content":21863,"nodeType":88},{},[21864],{"data":21865,"marks":21866,"value":293,"nodeType":83},{},[],{"metadata":21868,"sys":21871,"fields":21876},{"tags":21869,"concepts":21870},[],[],{"space":21872,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21874,"publishedVersion":63,"revision":45,"locale":29},{"sys":21873},{"type":12,"linkType":13,"id":14},{"sys":21875},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21877},{"url":355,"details":21878,"fileName":361,"contentType":362},{"size":357,"image":21879},{"width":359,"height":360},{"sys":21881,"fields":21884},{"id":21882,"createdAt":21883},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":21885,"slug":21886,"articleIntro":21885,"category":21887},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[21888],{"metadata":21889,"sys":21892,"fields":21899},{"tags":21890,"concepts":21891},[],[],{"space":21893,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21895,"publishedVersion":311,"revision":63,"contentType":21897,"locale":29},{"sys":21894},{"type":12,"linkType":13,"id":14},{"sys":21896},{"id":21,"type":12,"linkType":22},{"sys":21898},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21900,"metaTitle":321,"metaDescription":322,"mainTitle":21901,"subtitle":340,"heroImage":21916,"ctaButton":363,"ctaLink":364},[320],{"data":21902,"content":21903,"nodeType":75},{},[21904,21910],{"data":21905,"content":21906,"nodeType":333},{},[21907],{"data":21908,"marks":21909,"value":332,"nodeType":83},{},[],{"data":21911,"content":21912,"nodeType":88},{},[21913],{"data":21914,"marks":21915,"value":293,"nodeType":83},{},[],{"metadata":21917,"sys":21920,"fields":21925},{"tags":21918,"concepts":21919},[],[],{"space":21921,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21923,"publishedVersion":63,"revision":45,"locale":29},{"sys":21922},{"type":12,"linkType":13,"id":14},{"sys":21924},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21926},{"url":355,"details":21927,"fileName":361,"contentType":362},{"size":357,"image":21928},{"width":359,"height":360},{"sys":21930,"fields":21933},{"id":21931,"createdAt":21932},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":21934,"slug":21935,"articleIntro":21934,"category":21936},"2185 - Cheptel","compte-2185-cheptel",[21937],{"metadata":21938,"sys":21941,"fields":21948},{"tags":21939,"concepts":21940},[],[],{"space":21942,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21944,"publishedVersion":311,"revision":63,"contentType":21946,"locale":29},{"sys":21943},{"type":12,"linkType":13,"id":14},{"sys":21945},{"id":21,"type":12,"linkType":22},{"sys":21947},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21949,"metaTitle":321,"metaDescription":322,"mainTitle":21950,"subtitle":340,"heroImage":21965,"ctaButton":363,"ctaLink":364},[320],{"data":21951,"content":21952,"nodeType":75},{},[21953,21959],{"data":21954,"content":21955,"nodeType":333},{},[21956],{"data":21957,"marks":21958,"value":332,"nodeType":83},{},[],{"data":21960,"content":21961,"nodeType":88},{},[21962],{"data":21963,"marks":21964,"value":293,"nodeType":83},{},[],{"metadata":21966,"sys":21969,"fields":21974},{"tags":21967,"concepts":21968},[],[],{"space":21970,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":21972,"publishedVersion":63,"revision":45,"locale":29},{"sys":21971},{"type":12,"linkType":13,"id":14},{"sys":21973},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":21975},{"url":355,"details":21976,"fileName":361,"contentType":362},{"size":357,"image":21977},{"width":359,"height":360},{"sys":21979,"fields":21982},{"id":21980,"createdAt":21981},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":21983,"slug":21984,"articleIntro":21983,"category":21985},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[21986],{"metadata":21987,"sys":21990,"fields":21997},{"tags":21988,"concepts":21989},[],[],{"space":21991,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":21993,"publishedVersion":311,"revision":63,"contentType":21995,"locale":29},{"sys":21992},{"type":12,"linkType":13,"id":14},{"sys":21994},{"id":21,"type":12,"linkType":22},{"sys":21996},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":21998,"metaTitle":321,"metaDescription":322,"mainTitle":21999,"subtitle":340,"heroImage":22014,"ctaButton":363,"ctaLink":364},[320],{"data":22000,"content":22001,"nodeType":75},{},[22002,22008],{"data":22003,"content":22004,"nodeType":333},{},[22005],{"data":22006,"marks":22007,"value":332,"nodeType":83},{},[],{"data":22009,"content":22010,"nodeType":88},{},[22011],{"data":22012,"marks":22013,"value":293,"nodeType":83},{},[],{"metadata":22015,"sys":22018,"fields":22023},{"tags":22016,"concepts":22017},[],[],{"space":22019,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22021,"publishedVersion":63,"revision":45,"locale":29},{"sys":22020},{"type":12,"linkType":13,"id":14},{"sys":22022},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22024},{"url":355,"details":22025,"fileName":361,"contentType":362},{"size":357,"image":22026},{"width":359,"height":360},{"sys":22028,"fields":22031},{"id":22029,"createdAt":22030},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":22032,"slug":22033,"articleIntro":22032,"category":22034},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[22035],{"metadata":22036,"sys":22039,"fields":22046},{"tags":22037,"concepts":22038},[],[],{"space":22040,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22042,"publishedVersion":311,"revision":63,"contentType":22044,"locale":29},{"sys":22041},{"type":12,"linkType":13,"id":14},{"sys":22043},{"id":21,"type":12,"linkType":22},{"sys":22045},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22047,"metaTitle":321,"metaDescription":322,"mainTitle":22048,"subtitle":340,"heroImage":22063,"ctaButton":363,"ctaLink":364},[320],{"data":22049,"content":22050,"nodeType":75},{},[22051,22057],{"data":22052,"content":22053,"nodeType":333},{},[22054],{"data":22055,"marks":22056,"value":332,"nodeType":83},{},[],{"data":22058,"content":22059,"nodeType":88},{},[22060],{"data":22061,"marks":22062,"value":293,"nodeType":83},{},[],{"metadata":22064,"sys":22067,"fields":22072},{"tags":22065,"concepts":22066},[],[],{"space":22068,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22070,"publishedVersion":63,"revision":45,"locale":29},{"sys":22069},{"type":12,"linkType":13,"id":14},{"sys":22071},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22073},{"url":355,"details":22074,"fileName":361,"contentType":362},{"size":357,"image":22075},{"width":359,"height":360},{"sys":22077,"fields":22080},{"id":22078,"createdAt":22079},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":22081,"slug":22082,"articleIntro":-1,"category":22083},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[22084],{"metadata":22085,"sys":22088,"fields":22095},{"tags":22086,"concepts":22087},[],[],{"space":22089,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22091,"publishedVersion":311,"revision":63,"contentType":22093,"locale":29},{"sys":22090},{"type":12,"linkType":13,"id":14},{"sys":22092},{"id":21,"type":12,"linkType":22},{"sys":22094},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22096,"metaTitle":321,"metaDescription":322,"mainTitle":22097,"subtitle":340,"heroImage":22112,"ctaButton":363,"ctaLink":364},[320],{"data":22098,"content":22099,"nodeType":75},{},[22100,22106],{"data":22101,"content":22102,"nodeType":333},{},[22103],{"data":22104,"marks":22105,"value":332,"nodeType":83},{},[],{"data":22107,"content":22108,"nodeType":88},{},[22109],{"data":22110,"marks":22111,"value":293,"nodeType":83},{},[],{"metadata":22113,"sys":22116,"fields":22121},{"tags":22114,"concepts":22115},[],[],{"space":22117,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22119,"publishedVersion":63,"revision":45,"locale":29},{"sys":22118},{"type":12,"linkType":13,"id":14},{"sys":22120},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22122},{"url":355,"details":22123,"fileName":361,"contentType":362},{"size":357,"image":22124},{"width":359,"height":360},{"sys":22126,"fields":22129},{"id":22127,"createdAt":22128},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":22130,"slug":22131,"articleIntro":22130,"category":22132},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[22133],{"metadata":22134,"sys":22137,"fields":22144},{"tags":22135,"concepts":22136},[],[],{"space":22138,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22140,"publishedVersion":311,"revision":63,"contentType":22142,"locale":29},{"sys":22139},{"type":12,"linkType":13,"id":14},{"sys":22141},{"id":21,"type":12,"linkType":22},{"sys":22143},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22145,"metaTitle":321,"metaDescription":322,"mainTitle":22146,"subtitle":340,"heroImage":22161,"ctaButton":363,"ctaLink":364},[320],{"data":22147,"content":22148,"nodeType":75},{},[22149,22155],{"data":22150,"content":22151,"nodeType":333},{},[22152],{"data":22153,"marks":22154,"value":332,"nodeType":83},{},[],{"data":22156,"content":22157,"nodeType":88},{},[22158],{"data":22159,"marks":22160,"value":293,"nodeType":83},{},[],{"metadata":22162,"sys":22165,"fields":22170},{"tags":22163,"concepts":22164},[],[],{"space":22166,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22168,"publishedVersion":63,"revision":45,"locale":29},{"sys":22167},{"type":12,"linkType":13,"id":14},{"sys":22169},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22171},{"url":355,"details":22172,"fileName":361,"contentType":362},{"size":357,"image":22173},{"width":359,"height":360},{"sys":22175,"fields":22178},{"id":22176,"createdAt":22177},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":22179,"slug":22180,"articleIntro":22179,"category":22181},"Compte 58 - Virements internes","compte-58-virements-internes",[22182],{"metadata":22183,"sys":22186,"fields":22193},{"tags":22184,"concepts":22185},[],[],{"space":22187,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22189,"publishedVersion":311,"revision":63,"contentType":22191,"locale":29},{"sys":22188},{"type":12,"linkType":13,"id":14},{"sys":22190},{"id":21,"type":12,"linkType":22},{"sys":22192},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22194,"metaTitle":321,"metaDescription":322,"mainTitle":22195,"subtitle":340,"heroImage":22210,"ctaButton":363,"ctaLink":364},[320],{"data":22196,"content":22197,"nodeType":75},{},[22198,22204],{"data":22199,"content":22200,"nodeType":333},{},[22201],{"data":22202,"marks":22203,"value":332,"nodeType":83},{},[],{"data":22205,"content":22206,"nodeType":88},{},[22207],{"data":22208,"marks":22209,"value":293,"nodeType":83},{},[],{"metadata":22211,"sys":22214,"fields":22219},{"tags":22212,"concepts":22213},[],[],{"space":22215,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22217,"publishedVersion":63,"revision":45,"locale":29},{"sys":22216},{"type":12,"linkType":13,"id":14},{"sys":22218},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22220},{"url":355,"details":22221,"fileName":361,"contentType":362},{"size":357,"image":22222},{"width":359,"height":360},{"sys":22224,"fields":22227},{"id":22225,"createdAt":22226},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":22228,"slug":22229,"articleIntro":22228,"category":22230},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[22231],{"metadata":22232,"sys":22235,"fields":22242},{"tags":22233,"concepts":22234},[],[],{"space":22236,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22238,"publishedVersion":311,"revision":63,"contentType":22240,"locale":29},{"sys":22237},{"type":12,"linkType":13,"id":14},{"sys":22239},{"id":21,"type":12,"linkType":22},{"sys":22241},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22243,"metaTitle":321,"metaDescription":322,"mainTitle":22244,"subtitle":340,"heroImage":22259,"ctaButton":363,"ctaLink":364},[320],{"data":22245,"content":22246,"nodeType":75},{},[22247,22253],{"data":22248,"content":22249,"nodeType":333},{},[22250],{"data":22251,"marks":22252,"value":332,"nodeType":83},{},[],{"data":22254,"content":22255,"nodeType":88},{},[22256],{"data":22257,"marks":22258,"value":293,"nodeType":83},{},[],{"metadata":22260,"sys":22263,"fields":22268},{"tags":22261,"concepts":22262},[],[],{"space":22264,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22266,"publishedVersion":63,"revision":45,"locale":29},{"sys":22265},{"type":12,"linkType":13,"id":14},{"sys":22267},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22269},{"url":355,"details":22270,"fileName":361,"contentType":362},{"size":357,"image":22271},{"width":359,"height":360},{"sys":22273,"fields":22276},{"id":22274,"createdAt":22275},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":22277,"slug":22278,"articleIntro":-1,"category":22279},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[22280],{"metadata":22281,"sys":22284,"fields":22291},{"tags":22282,"concepts":22283},[],[],{"space":22285,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22287,"publishedVersion":311,"revision":63,"contentType":22289,"locale":29},{"sys":22286},{"type":12,"linkType":13,"id":14},{"sys":22288},{"id":21,"type":12,"linkType":22},{"sys":22290},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22292,"metaTitle":321,"metaDescription":322,"mainTitle":22293,"subtitle":340,"heroImage":22308,"ctaButton":363,"ctaLink":364},[320],{"data":22294,"content":22295,"nodeType":75},{},[22296,22302],{"data":22297,"content":22298,"nodeType":333},{},[22299],{"data":22300,"marks":22301,"value":332,"nodeType":83},{},[],{"data":22303,"content":22304,"nodeType":88},{},[22305],{"data":22306,"marks":22307,"value":293,"nodeType":83},{},[],{"metadata":22309,"sys":22312,"fields":22317},{"tags":22310,"concepts":22311},[],[],{"space":22313,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22315,"publishedVersion":63,"revision":45,"locale":29},{"sys":22314},{"type":12,"linkType":13,"id":14},{"sys":22316},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22318},{"url":355,"details":22319,"fileName":361,"contentType":362},{"size":357,"image":22320},{"width":359,"height":360},{"sys":22322,"fields":22325},{"id":22323,"createdAt":22324},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":22326,"slug":22327,"articleIntro":22326,"category":22328},"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",[22329],{"metadata":22330,"sys":22333,"fields":22340},{"tags":22331,"concepts":22332},[],[],{"space":22334,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22336,"publishedVersion":311,"revision":63,"contentType":22338,"locale":29},{"sys":22335},{"type":12,"linkType":13,"id":14},{"sys":22337},{"id":21,"type":12,"linkType":22},{"sys":22339},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22341,"metaTitle":321,"metaDescription":322,"mainTitle":22342,"subtitle":340,"heroImage":22357,"ctaButton":363,"ctaLink":364},[320],{"data":22343,"content":22344,"nodeType":75},{},[22345,22351],{"data":22346,"content":22347,"nodeType":333},{},[22348],{"data":22349,"marks":22350,"value":332,"nodeType":83},{},[],{"data":22352,"content":22353,"nodeType":88},{},[22354],{"data":22355,"marks":22356,"value":293,"nodeType":83},{},[],{"metadata":22358,"sys":22361,"fields":22366},{"tags":22359,"concepts":22360},[],[],{"space":22362,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22364,"publishedVersion":63,"revision":45,"locale":29},{"sys":22363},{"type":12,"linkType":13,"id":14},{"sys":22365},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22367},{"url":355,"details":22368,"fileName":361,"contentType":362},{"size":357,"image":22369},{"width":359,"height":360},{"sys":22371,"fields":22374},{"id":22372,"createdAt":22373},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":22375,"slug":22376,"articleIntro":22375,"category":22377},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[22378],{"metadata":22379,"sys":22382,"fields":22389},{"tags":22380,"concepts":22381},[],[],{"space":22383,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22385,"publishedVersion":311,"revision":63,"contentType":22387,"locale":29},{"sys":22384},{"type":12,"linkType":13,"id":14},{"sys":22386},{"id":21,"type":12,"linkType":22},{"sys":22388},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22390,"metaTitle":321,"metaDescription":322,"mainTitle":22391,"subtitle":340,"heroImage":22406,"ctaButton":363,"ctaLink":364},[320],{"data":22392,"content":22393,"nodeType":75},{},[22394,22400],{"data":22395,"content":22396,"nodeType":333},{},[22397],{"data":22398,"marks":22399,"value":332,"nodeType":83},{},[],{"data":22401,"content":22402,"nodeType":88},{},[22403],{"data":22404,"marks":22405,"value":293,"nodeType":83},{},[],{"metadata":22407,"sys":22410,"fields":22415},{"tags":22408,"concepts":22409},[],[],{"space":22411,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22413,"publishedVersion":63,"revision":45,"locale":29},{"sys":22412},{"type":12,"linkType":13,"id":14},{"sys":22414},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22416},{"url":355,"details":22417,"fileName":361,"contentType":362},{"size":357,"image":22418},{"width":359,"height":360},{"sys":22420,"fields":22423},{"id":22421,"createdAt":22422},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":22424,"slug":22425,"articleIntro":-1,"category":22426},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[22427],{"metadata":22428,"sys":22431,"fields":22438},{"tags":22429,"concepts":22430},[],[],{"space":22432,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22434,"publishedVersion":311,"revision":63,"contentType":22436,"locale":29},{"sys":22433},{"type":12,"linkType":13,"id":14},{"sys":22435},{"id":21,"type":12,"linkType":22},{"sys":22437},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22439,"metaTitle":321,"metaDescription":322,"mainTitle":22440,"subtitle":340,"heroImage":22455,"ctaButton":363,"ctaLink":364},[320],{"data":22441,"content":22442,"nodeType":75},{},[22443,22449],{"data":22444,"content":22445,"nodeType":333},{},[22446],{"data":22447,"marks":22448,"value":332,"nodeType":83},{},[],{"data":22450,"content":22451,"nodeType":88},{},[22452],{"data":22453,"marks":22454,"value":293,"nodeType":83},{},[],{"metadata":22456,"sys":22459,"fields":22464},{"tags":22457,"concepts":22458},[],[],{"space":22460,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22462,"publishedVersion":63,"revision":45,"locale":29},{"sys":22461},{"type":12,"linkType":13,"id":14},{"sys":22463},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22465},{"url":355,"details":22466,"fileName":361,"contentType":362},{"size":357,"image":22467},{"width":359,"height":360},{"sys":22469,"fields":22472},{"id":22470,"createdAt":22471},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":22473,"slug":22474,"articleIntro":22473,"category":22475},"Compte 502 - Actions propres","compte-502-actions-propres",[22476],{"metadata":22477,"sys":22480,"fields":22487},{"tags":22478,"concepts":22479},[],[],{"space":22481,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22483,"publishedVersion":311,"revision":63,"contentType":22485,"locale":29},{"sys":22482},{"type":12,"linkType":13,"id":14},{"sys":22484},{"id":21,"type":12,"linkType":22},{"sys":22486},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22488,"metaTitle":321,"metaDescription":322,"mainTitle":22489,"subtitle":340,"heroImage":22504,"ctaButton":363,"ctaLink":364},[320],{"data":22490,"content":22491,"nodeType":75},{},[22492,22498],{"data":22493,"content":22494,"nodeType":333},{},[22495],{"data":22496,"marks":22497,"value":332,"nodeType":83},{},[],{"data":22499,"content":22500,"nodeType":88},{},[22501],{"data":22502,"marks":22503,"value":293,"nodeType":83},{},[],{"metadata":22505,"sys":22508,"fields":22513},{"tags":22506,"concepts":22507},[],[],{"space":22509,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22511,"publishedVersion":63,"revision":45,"locale":29},{"sys":22510},{"type":12,"linkType":13,"id":14},{"sys":22512},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22514},{"url":355,"details":22515,"fileName":361,"contentType":362},{"size":357,"image":22516},{"width":359,"height":360},{"sys":22518,"fields":22521},{"id":22519,"createdAt":22520},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":22522,"slug":22523,"articleIntro":22522,"category":22524},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[22525],{"metadata":22526,"sys":22529,"fields":22536},{"tags":22527,"concepts":22528},[],[],{"space":22530,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22532,"publishedVersion":311,"revision":63,"contentType":22534,"locale":29},{"sys":22531},{"type":12,"linkType":13,"id":14},{"sys":22533},{"id":21,"type":12,"linkType":22},{"sys":22535},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22537,"metaTitle":321,"metaDescription":322,"mainTitle":22538,"subtitle":340,"heroImage":22553,"ctaButton":363,"ctaLink":364},[320],{"data":22539,"content":22540,"nodeType":75},{},[22541,22547],{"data":22542,"content":22543,"nodeType":333},{},[22544],{"data":22545,"marks":22546,"value":332,"nodeType":83},{},[],{"data":22548,"content":22549,"nodeType":88},{},[22550],{"data":22551,"marks":22552,"value":293,"nodeType":83},{},[],{"metadata":22554,"sys":22557,"fields":22562},{"tags":22555,"concepts":22556},[],[],{"space":22558,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22560,"publishedVersion":63,"revision":45,"locale":29},{"sys":22559},{"type":12,"linkType":13,"id":14},{"sys":22561},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22563},{"url":355,"details":22564,"fileName":361,"contentType":362},{"size":357,"image":22565},{"width":359,"height":360},{"sys":22567,"fields":22570},{"id":22568,"createdAt":22569},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":22571,"slug":22572,"articleIntro":22571,"category":22573},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[22574],{"metadata":22575,"sys":22578,"fields":22585},{"tags":22576,"concepts":22577},[],[],{"space":22579,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22581,"publishedVersion":311,"revision":63,"contentType":22583,"locale":29},{"sys":22580},{"type":12,"linkType":13,"id":14},{"sys":22582},{"id":21,"type":12,"linkType":22},{"sys":22584},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22586,"metaTitle":321,"metaDescription":322,"mainTitle":22587,"subtitle":340,"heroImage":22602,"ctaButton":363,"ctaLink":364},[320],{"data":22588,"content":22589,"nodeType":75},{},[22590,22596],{"data":22591,"content":22592,"nodeType":333},{},[22593],{"data":22594,"marks":22595,"value":332,"nodeType":83},{},[],{"data":22597,"content":22598,"nodeType":88},{},[22599],{"data":22600,"marks":22601,"value":293,"nodeType":83},{},[],{"metadata":22603,"sys":22606,"fields":22611},{"tags":22604,"concepts":22605},[],[],{"space":22607,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22609,"publishedVersion":63,"revision":45,"locale":29},{"sys":22608},{"type":12,"linkType":13,"id":14},{"sys":22610},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22612},{"url":355,"details":22613,"fileName":361,"contentType":362},{"size":357,"image":22614},{"width":359,"height":360},{"sys":22616,"fields":22619},{"id":22617,"createdAt":22618},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":22620,"slug":22621,"articleIntro":-1,"category":22622},"Compte 71 - Production stockée","compte-71-production-stockee",[22623],{"metadata":22624,"sys":22627,"fields":22634},{"tags":22625,"concepts":22626},[],[],{"space":22628,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22630,"publishedVersion":311,"revision":63,"contentType":22632,"locale":29},{"sys":22629},{"type":12,"linkType":13,"id":14},{"sys":22631},{"id":21,"type":12,"linkType":22},{"sys":22633},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22635,"metaTitle":321,"metaDescription":322,"mainTitle":22636,"subtitle":340,"heroImage":22651,"ctaButton":363,"ctaLink":364},[320],{"data":22637,"content":22638,"nodeType":75},{},[22639,22645],{"data":22640,"content":22641,"nodeType":333},{},[22642],{"data":22643,"marks":22644,"value":332,"nodeType":83},{},[],{"data":22646,"content":22647,"nodeType":88},{},[22648],{"data":22649,"marks":22650,"value":293,"nodeType":83},{},[],{"metadata":22652,"sys":22655,"fields":22660},{"tags":22653,"concepts":22654},[],[],{"space":22656,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22658,"publishedVersion":63,"revision":45,"locale":29},{"sys":22657},{"type":12,"linkType":13,"id":14},{"sys":22659},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22661},{"url":355,"details":22662,"fileName":361,"contentType":362},{"size":357,"image":22663},{"width":359,"height":360},{"sys":22665,"fields":22668},{"id":22666,"createdAt":22667},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":22669,"slug":22670,"articleIntro":22669,"category":22671},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[22672],{"metadata":22673,"sys":22676,"fields":22683},{"tags":22674,"concepts":22675},[],[],{"space":22677,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22679,"publishedVersion":311,"revision":63,"contentType":22681,"locale":29},{"sys":22678},{"type":12,"linkType":13,"id":14},{"sys":22680},{"id":21,"type":12,"linkType":22},{"sys":22682},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22684,"metaTitle":321,"metaDescription":322,"mainTitle":22685,"subtitle":340,"heroImage":22700,"ctaButton":363,"ctaLink":364},[320],{"data":22686,"content":22687,"nodeType":75},{},[22688,22694],{"data":22689,"content":22690,"nodeType":333},{},[22691],{"data":22692,"marks":22693,"value":332,"nodeType":83},{},[],{"data":22695,"content":22696,"nodeType":88},{},[22697],{"data":22698,"marks":22699,"value":293,"nodeType":83},{},[],{"metadata":22701,"sys":22704,"fields":22709},{"tags":22702,"concepts":22703},[],[],{"space":22705,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22707,"publishedVersion":63,"revision":45,"locale":29},{"sys":22706},{"type":12,"linkType":13,"id":14},{"sys":22708},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22710},{"url":355,"details":22711,"fileName":361,"contentType":362},{"size":357,"image":22712},{"width":359,"height":360},{"sys":22714,"fields":22717},{"id":22715,"createdAt":22716},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":22718,"slug":22719,"articleIntro":22718,"category":22720},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[22721],{"metadata":22722,"sys":22725,"fields":22732},{"tags":22723,"concepts":22724},[],[],{"space":22726,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22728,"publishedVersion":311,"revision":63,"contentType":22730,"locale":29},{"sys":22727},{"type":12,"linkType":13,"id":14},{"sys":22729},{"id":21,"type":12,"linkType":22},{"sys":22731},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22733,"metaTitle":321,"metaDescription":322,"mainTitle":22734,"subtitle":340,"heroImage":22749,"ctaButton":363,"ctaLink":364},[320],{"data":22735,"content":22736,"nodeType":75},{},[22737,22743],{"data":22738,"content":22739,"nodeType":333},{},[22740],{"data":22741,"marks":22742,"value":332,"nodeType":83},{},[],{"data":22744,"content":22745,"nodeType":88},{},[22746],{"data":22747,"marks":22748,"value":293,"nodeType":83},{},[],{"metadata":22750,"sys":22753,"fields":22758},{"tags":22751,"concepts":22752},[],[],{"space":22754,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22756,"publishedVersion":63,"revision":45,"locale":29},{"sys":22755},{"type":12,"linkType":13,"id":14},{"sys":22757},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22759},{"url":355,"details":22760,"fileName":361,"contentType":362},{"size":357,"image":22761},{"width":359,"height":360},{"sys":22763,"fields":22766},{"id":22764,"createdAt":22765},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":22767,"slug":22768,"articleIntro":22767,"category":22769},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[22770],{"metadata":22771,"sys":22774,"fields":22781},{"tags":22772,"concepts":22773},[],[],{"space":22775,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22777,"publishedVersion":311,"revision":63,"contentType":22779,"locale":29},{"sys":22776},{"type":12,"linkType":13,"id":14},{"sys":22778},{"id":21,"type":12,"linkType":22},{"sys":22780},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22782,"metaTitle":321,"metaDescription":322,"mainTitle":22783,"subtitle":340,"heroImage":22798,"ctaButton":363,"ctaLink":364},[320],{"data":22784,"content":22785,"nodeType":75},{},[22786,22792],{"data":22787,"content":22788,"nodeType":333},{},[22789],{"data":22790,"marks":22791,"value":332,"nodeType":83},{},[],{"data":22793,"content":22794,"nodeType":88},{},[22795],{"data":22796,"marks":22797,"value":293,"nodeType":83},{},[],{"metadata":22799,"sys":22802,"fields":22807},{"tags":22800,"concepts":22801},[],[],{"space":22803,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22805,"publishedVersion":63,"revision":45,"locale":29},{"sys":22804},{"type":12,"linkType":13,"id":14},{"sys":22806},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22808},{"url":355,"details":22809,"fileName":361,"contentType":362},{"size":357,"image":22810},{"width":359,"height":360},{"sys":22812,"fields":22815},{"id":22813,"createdAt":22814},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":22816,"slug":22817,"articleIntro":22816,"category":22818},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[22819],{"metadata":22820,"sys":22823,"fields":22830},{"tags":22821,"concepts":22822},[],[],{"space":22824,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22826,"publishedVersion":311,"revision":63,"contentType":22828,"locale":29},{"sys":22825},{"type":12,"linkType":13,"id":14},{"sys":22827},{"id":21,"type":12,"linkType":22},{"sys":22829},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22831,"metaTitle":321,"metaDescription":322,"mainTitle":22832,"subtitle":340,"heroImage":22847,"ctaButton":363,"ctaLink":364},[320],{"data":22833,"content":22834,"nodeType":75},{},[22835,22841],{"data":22836,"content":22837,"nodeType":333},{},[22838],{"data":22839,"marks":22840,"value":332,"nodeType":83},{},[],{"data":22842,"content":22843,"nodeType":88},{},[22844],{"data":22845,"marks":22846,"value":293,"nodeType":83},{},[],{"metadata":22848,"sys":22851,"fields":22856},{"tags":22849,"concepts":22850},[],[],{"space":22852,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22854,"publishedVersion":63,"revision":45,"locale":29},{"sys":22853},{"type":12,"linkType":13,"id":14},{"sys":22855},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22857},{"url":355,"details":22858,"fileName":361,"contentType":362},{"size":357,"image":22859},{"width":359,"height":360},{"sys":22861,"fields":22864},{"id":22862,"createdAt":22863},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":22865,"slug":22866,"articleIntro":-1,"category":22867},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[22868],{"metadata":22869,"sys":22872,"fields":22879},{"tags":22870,"concepts":22871},[],[],{"space":22873,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22875,"publishedVersion":311,"revision":63,"contentType":22877,"locale":29},{"sys":22874},{"type":12,"linkType":13,"id":14},{"sys":22876},{"id":21,"type":12,"linkType":22},{"sys":22878},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22880,"metaTitle":321,"metaDescription":322,"mainTitle":22881,"subtitle":340,"heroImage":22896,"ctaButton":363,"ctaLink":364},[320],{"data":22882,"content":22883,"nodeType":75},{},[22884,22890],{"data":22885,"content":22886,"nodeType":333},{},[22887],{"data":22888,"marks":22889,"value":332,"nodeType":83},{},[],{"data":22891,"content":22892,"nodeType":88},{},[22893],{"data":22894,"marks":22895,"value":293,"nodeType":83},{},[],{"metadata":22897,"sys":22900,"fields":22905},{"tags":22898,"concepts":22899},[],[],{"space":22901,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22903,"publishedVersion":63,"revision":45,"locale":29},{"sys":22902},{"type":12,"linkType":13,"id":14},{"sys":22904},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22906},{"url":355,"details":22907,"fileName":361,"contentType":362},{"size":357,"image":22908},{"width":359,"height":360},{"sys":22910,"fields":22913},{"id":22911,"createdAt":22912},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":22914,"slug":22915,"articleIntro":-1,"category":22916},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[22917],{"metadata":22918,"sys":22921,"fields":22928},{"tags":22919,"concepts":22920},[],[],{"space":22922,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22924,"publishedVersion":311,"revision":63,"contentType":22926,"locale":29},{"sys":22923},{"type":12,"linkType":13,"id":14},{"sys":22925},{"id":21,"type":12,"linkType":22},{"sys":22927},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22929,"metaTitle":321,"metaDescription":322,"mainTitle":22930,"subtitle":340,"heroImage":22945,"ctaButton":363,"ctaLink":364},[320],{"data":22931,"content":22932,"nodeType":75},{},[22933,22939],{"data":22934,"content":22935,"nodeType":333},{},[22936],{"data":22937,"marks":22938,"value":332,"nodeType":83},{},[],{"data":22940,"content":22941,"nodeType":88},{},[22942],{"data":22943,"marks":22944,"value":293,"nodeType":83},{},[],{"metadata":22946,"sys":22949,"fields":22954},{"tags":22947,"concepts":22948},[],[],{"space":22950,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":22952,"publishedVersion":63,"revision":45,"locale":29},{"sys":22951},{"type":12,"linkType":13,"id":14},{"sys":22953},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":22955},{"url":355,"details":22956,"fileName":361,"contentType":362},{"size":357,"image":22957},{"width":359,"height":360},{"sys":22959,"fields":22962},{"id":22960,"createdAt":22961},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":22963,"slug":22964,"articleIntro":22963,"category":22965},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[22966],{"metadata":22967,"sys":22970,"fields":22977},{"tags":22968,"concepts":22969},[],[],{"space":22971,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":22973,"publishedVersion":311,"revision":63,"contentType":22975,"locale":29},{"sys":22972},{"type":12,"linkType":13,"id":14},{"sys":22974},{"id":21,"type":12,"linkType":22},{"sys":22976},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":22978,"metaTitle":321,"metaDescription":322,"mainTitle":22979,"subtitle":340,"heroImage":22994,"ctaButton":363,"ctaLink":364},[320],{"data":22980,"content":22981,"nodeType":75},{},[22982,22988],{"data":22983,"content":22984,"nodeType":333},{},[22985],{"data":22986,"marks":22987,"value":332,"nodeType":83},{},[],{"data":22989,"content":22990,"nodeType":88},{},[22991],{"data":22992,"marks":22993,"value":293,"nodeType":83},{},[],{"metadata":22995,"sys":22998,"fields":23003},{"tags":22996,"concepts":22997},[],[],{"space":22999,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23001,"publishedVersion":63,"revision":45,"locale":29},{"sys":23000},{"type":12,"linkType":13,"id":14},{"sys":23002},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23004},{"url":355,"details":23005,"fileName":361,"contentType":362},{"size":357,"image":23006},{"width":359,"height":360},{"sys":23008,"fields":23011},{"id":23009,"createdAt":23010},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":23012,"slug":23013,"articleIntro":-1,"category":23014},"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",[23015],{"metadata":23016,"sys":23019,"fields":23026},{"tags":23017,"concepts":23018},[],[],{"space":23020,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23022,"publishedVersion":311,"revision":63,"contentType":23024,"locale":29},{"sys":23021},{"type":12,"linkType":13,"id":14},{"sys":23023},{"id":21,"type":12,"linkType":22},{"sys":23025},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23027,"metaTitle":321,"metaDescription":322,"mainTitle":23028,"subtitle":340,"heroImage":23043,"ctaButton":363,"ctaLink":364},[320],{"data":23029,"content":23030,"nodeType":75},{},[23031,23037],{"data":23032,"content":23033,"nodeType":333},{},[23034],{"data":23035,"marks":23036,"value":332,"nodeType":83},{},[],{"data":23038,"content":23039,"nodeType":88},{},[23040],{"data":23041,"marks":23042,"value":293,"nodeType":83},{},[],{"metadata":23044,"sys":23047,"fields":23052},{"tags":23045,"concepts":23046},[],[],{"space":23048,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23050,"publishedVersion":63,"revision":45,"locale":29},{"sys":23049},{"type":12,"linkType":13,"id":14},{"sys":23051},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23053},{"url":355,"details":23054,"fileName":361,"contentType":362},{"size":357,"image":23055},{"width":359,"height":360},{"sys":23057,"fields":23060},{"id":23058,"createdAt":23059},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":23061,"slug":23062,"articleIntro":23061,"category":23063},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[23064],{"metadata":23065,"sys":23068,"fields":23075},{"tags":23066,"concepts":23067},[],[],{"space":23069,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23071,"publishedVersion":311,"revision":63,"contentType":23073,"locale":29},{"sys":23070},{"type":12,"linkType":13,"id":14},{"sys":23072},{"id":21,"type":12,"linkType":22},{"sys":23074},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23076,"metaTitle":321,"metaDescription":322,"mainTitle":23077,"subtitle":340,"heroImage":23092,"ctaButton":363,"ctaLink":364},[320],{"data":23078,"content":23079,"nodeType":75},{},[23080,23086],{"data":23081,"content":23082,"nodeType":333},{},[23083],{"data":23084,"marks":23085,"value":332,"nodeType":83},{},[],{"data":23087,"content":23088,"nodeType":88},{},[23089],{"data":23090,"marks":23091,"value":293,"nodeType":83},{},[],{"metadata":23093,"sys":23096,"fields":23101},{"tags":23094,"concepts":23095},[],[],{"space":23097,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23099,"publishedVersion":63,"revision":45,"locale":29},{"sys":23098},{"type":12,"linkType":13,"id":14},{"sys":23100},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23102},{"url":355,"details":23103,"fileName":361,"contentType":362},{"size":357,"image":23104},{"width":359,"height":360},{"sys":23106,"fields":23109},{"id":23107,"createdAt":23108},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":23110,"slug":23111,"articleIntro":-1,"category":23112},"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",[23113],{"metadata":23114,"sys":23117,"fields":23124},{"tags":23115,"concepts":23116},[],[],{"space":23118,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23120,"publishedVersion":311,"revision":63,"contentType":23122,"locale":29},{"sys":23119},{"type":12,"linkType":13,"id":14},{"sys":23121},{"id":21,"type":12,"linkType":22},{"sys":23123},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23125,"metaTitle":321,"metaDescription":322,"mainTitle":23126,"subtitle":340,"heroImage":23141,"ctaButton":363,"ctaLink":364},[320],{"data":23127,"content":23128,"nodeType":75},{},[23129,23135],{"data":23130,"content":23131,"nodeType":333},{},[23132],{"data":23133,"marks":23134,"value":332,"nodeType":83},{},[],{"data":23136,"content":23137,"nodeType":88},{},[23138],{"data":23139,"marks":23140,"value":293,"nodeType":83},{},[],{"metadata":23142,"sys":23145,"fields":23150},{"tags":23143,"concepts":23144},[],[],{"space":23146,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23148,"publishedVersion":63,"revision":45,"locale":29},{"sys":23147},{"type":12,"linkType":13,"id":14},{"sys":23149},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23151},{"url":355,"details":23152,"fileName":361,"contentType":362},{"size":357,"image":23153},{"width":359,"height":360},{"sys":23155,"fields":23158},{"id":23156,"createdAt":23157},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":23159,"slug":23160,"articleIntro":23159,"category":23161},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[23162],{"metadata":23163,"sys":23166,"fields":23173},{"tags":23164,"concepts":23165},[],[],{"space":23167,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23169,"publishedVersion":311,"revision":63,"contentType":23171,"locale":29},{"sys":23168},{"type":12,"linkType":13,"id":14},{"sys":23170},{"id":21,"type":12,"linkType":22},{"sys":23172},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23174,"metaTitle":321,"metaDescription":322,"mainTitle":23175,"subtitle":340,"heroImage":23190,"ctaButton":363,"ctaLink":364},[320],{"data":23176,"content":23177,"nodeType":75},{},[23178,23184],{"data":23179,"content":23180,"nodeType":333},{},[23181],{"data":23182,"marks":23183,"value":332,"nodeType":83},{},[],{"data":23185,"content":23186,"nodeType":88},{},[23187],{"data":23188,"marks":23189,"value":293,"nodeType":83},{},[],{"metadata":23191,"sys":23194,"fields":23199},{"tags":23192,"concepts":23193},[],[],{"space":23195,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23197,"publishedVersion":63,"revision":45,"locale":29},{"sys":23196},{"type":12,"linkType":13,"id":14},{"sys":23198},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23200},{"url":355,"details":23201,"fileName":361,"contentType":362},{"size":357,"image":23202},{"width":359,"height":360},{"sys":23204,"fields":23207},{"id":23205,"createdAt":23206},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23208,"slug":23209,"articleIntro":-1,"category":23210},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23211],{"metadata":23212,"sys":23215,"fields":23222},{"tags":23213,"concepts":23214},[],[],{"space":23216,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23218,"publishedVersion":311,"revision":63,"contentType":23220,"locale":29},{"sys":23217},{"type":12,"linkType":13,"id":14},{"sys":23219},{"id":21,"type":12,"linkType":22},{"sys":23221},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23223,"metaTitle":321,"metaDescription":322,"mainTitle":23224,"subtitle":340,"heroImage":23239,"ctaButton":363,"ctaLink":364},[320],{"data":23225,"content":23226,"nodeType":75},{},[23227,23233],{"data":23228,"content":23229,"nodeType":333},{},[23230],{"data":23231,"marks":23232,"value":332,"nodeType":83},{},[],{"data":23234,"content":23235,"nodeType":88},{},[23236],{"data":23237,"marks":23238,"value":293,"nodeType":83},{},[],{"metadata":23240,"sys":23243,"fields":23248},{"tags":23241,"concepts":23242},[],[],{"space":23244,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23246,"publishedVersion":63,"revision":45,"locale":29},{"sys":23245},{"type":12,"linkType":13,"id":14},{"sys":23247},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23249},{"url":355,"details":23250,"fileName":361,"contentType":362},{"size":357,"image":23251},{"width":359,"height":360},{"sys":23253,"fields":23256},{"id":23254,"createdAt":23255},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":23257,"slug":23258,"articleIntro":23257,"category":23259},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[23260],{"metadata":23261,"sys":23264,"fields":23271},{"tags":23262,"concepts":23263},[],[],{"space":23265,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23267,"publishedVersion":311,"revision":63,"contentType":23269,"locale":29},{"sys":23266},{"type":12,"linkType":13,"id":14},{"sys":23268},{"id":21,"type":12,"linkType":22},{"sys":23270},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23272,"metaTitle":321,"metaDescription":322,"mainTitle":23273,"subtitle":340,"heroImage":23288,"ctaButton":363,"ctaLink":364},[320],{"data":23274,"content":23275,"nodeType":75},{},[23276,23282],{"data":23277,"content":23278,"nodeType":333},{},[23279],{"data":23280,"marks":23281,"value":332,"nodeType":83},{},[],{"data":23283,"content":23284,"nodeType":88},{},[23285],{"data":23286,"marks":23287,"value":293,"nodeType":83},{},[],{"metadata":23289,"sys":23292,"fields":23297},{"tags":23290,"concepts":23291},[],[],{"space":23293,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23295,"publishedVersion":63,"revision":45,"locale":29},{"sys":23294},{"type":12,"linkType":13,"id":14},{"sys":23296},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23298},{"url":355,"details":23299,"fileName":361,"contentType":362},{"size":357,"image":23300},{"width":359,"height":360},{"sys":23302,"fields":23305},{"id":23303,"createdAt":23304},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":23306,"slug":23307,"articleIntro":23306,"category":23308},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[23309],{"metadata":23310,"sys":23313,"fields":23320},{"tags":23311,"concepts":23312},[],[],{"space":23314,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23316,"publishedVersion":311,"revision":63,"contentType":23318,"locale":29},{"sys":23315},{"type":12,"linkType":13,"id":14},{"sys":23317},{"id":21,"type":12,"linkType":22},{"sys":23319},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23321,"metaTitle":321,"metaDescription":322,"mainTitle":23322,"subtitle":340,"heroImage":23337,"ctaButton":363,"ctaLink":364},[320],{"data":23323,"content":23324,"nodeType":75},{},[23325,23331],{"data":23326,"content":23327,"nodeType":333},{},[23328],{"data":23329,"marks":23330,"value":332,"nodeType":83},{},[],{"data":23332,"content":23333,"nodeType":88},{},[23334],{"data":23335,"marks":23336,"value":293,"nodeType":83},{},[],{"metadata":23338,"sys":23341,"fields":23346},{"tags":23339,"concepts":23340},[],[],{"space":23342,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23344,"publishedVersion":63,"revision":45,"locale":29},{"sys":23343},{"type":12,"linkType":13,"id":14},{"sys":23345},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23347},{"url":355,"details":23348,"fileName":361,"contentType":362},{"size":357,"image":23349},{"width":359,"height":360},{"sys":23351,"fields":23354},{"id":23352,"createdAt":23353},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":23355,"slug":23356,"articleIntro":23355,"category":23357},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[23358],{"metadata":23359,"sys":23362,"fields":23369},{"tags":23360,"concepts":23361},[],[],{"space":23363,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23365,"publishedVersion":311,"revision":63,"contentType":23367,"locale":29},{"sys":23364},{"type":12,"linkType":13,"id":14},{"sys":23366},{"id":21,"type":12,"linkType":22},{"sys":23368},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23370,"metaTitle":321,"metaDescription":322,"mainTitle":23371,"subtitle":340,"heroImage":23386,"ctaButton":363,"ctaLink":364},[320],{"data":23372,"content":23373,"nodeType":75},{},[23374,23380],{"data":23375,"content":23376,"nodeType":333},{},[23377],{"data":23378,"marks":23379,"value":332,"nodeType":83},{},[],{"data":23381,"content":23382,"nodeType":88},{},[23383],{"data":23384,"marks":23385,"value":293,"nodeType":83},{},[],{"metadata":23387,"sys":23390,"fields":23395},{"tags":23388,"concepts":23389},[],[],{"space":23391,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23393,"publishedVersion":63,"revision":45,"locale":29},{"sys":23392},{"type":12,"linkType":13,"id":14},{"sys":23394},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23396},{"url":355,"details":23397,"fileName":361,"contentType":362},{"size":357,"image":23398},{"width":359,"height":360},{"sys":23400,"fields":23403},{"id":23401,"createdAt":23402},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":23404,"slug":23405,"articleIntro":23404,"category":23406},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[23407],{"metadata":23408,"sys":23411,"fields":23418},{"tags":23409,"concepts":23410},[],[],{"space":23412,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23414,"publishedVersion":311,"revision":63,"contentType":23416,"locale":29},{"sys":23413},{"type":12,"linkType":13,"id":14},{"sys":23415},{"id":21,"type":12,"linkType":22},{"sys":23417},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23419,"metaTitle":321,"metaDescription":322,"mainTitle":23420,"subtitle":340,"heroImage":23435,"ctaButton":363,"ctaLink":364},[320],{"data":23421,"content":23422,"nodeType":75},{},[23423,23429],{"data":23424,"content":23425,"nodeType":333},{},[23426],{"data":23427,"marks":23428,"value":332,"nodeType":83},{},[],{"data":23430,"content":23431,"nodeType":88},{},[23432],{"data":23433,"marks":23434,"value":293,"nodeType":83},{},[],{"metadata":23436,"sys":23439,"fields":23444},{"tags":23437,"concepts":23438},[],[],{"space":23440,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23442,"publishedVersion":63,"revision":45,"locale":29},{"sys":23441},{"type":12,"linkType":13,"id":14},{"sys":23443},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23445},{"url":355,"details":23446,"fileName":361,"contentType":362},{"size":357,"image":23447},{"width":359,"height":360},{"sys":23449,"fields":23452},{"id":23450,"createdAt":23451},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":23453,"slug":23454,"articleIntro":23453,"category":23455},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[23456],{"metadata":23457,"sys":23460,"fields":23467},{"tags":23458,"concepts":23459},[],[],{"space":23461,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23463,"publishedVersion":311,"revision":63,"contentType":23465,"locale":29},{"sys":23462},{"type":12,"linkType":13,"id":14},{"sys":23464},{"id":21,"type":12,"linkType":22},{"sys":23466},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23468,"metaTitle":321,"metaDescription":322,"mainTitle":23469,"subtitle":340,"heroImage":23484,"ctaButton":363,"ctaLink":364},[320],{"data":23470,"content":23471,"nodeType":75},{},[23472,23478],{"data":23473,"content":23474,"nodeType":333},{},[23475],{"data":23476,"marks":23477,"value":332,"nodeType":83},{},[],{"data":23479,"content":23480,"nodeType":88},{},[23481],{"data":23482,"marks":23483,"value":293,"nodeType":83},{},[],{"metadata":23485,"sys":23488,"fields":23493},{"tags":23486,"concepts":23487},[],[],{"space":23489,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23491,"publishedVersion":63,"revision":45,"locale":29},{"sys":23490},{"type":12,"linkType":13,"id":14},{"sys":23492},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23494},{"url":355,"details":23495,"fileName":361,"contentType":362},{"size":357,"image":23496},{"width":359,"height":360},{"sys":23498,"fields":23501},{"id":23499,"createdAt":23500},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":23502,"slug":23503,"articleIntro":23502,"category":23504},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[23505],{"metadata":23506,"sys":23509,"fields":23516},{"tags":23507,"concepts":23508},[],[],{"space":23510,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23512,"publishedVersion":311,"revision":63,"contentType":23514,"locale":29},{"sys":23511},{"type":12,"linkType":13,"id":14},{"sys":23513},{"id":21,"type":12,"linkType":22},{"sys":23515},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23517,"metaTitle":321,"metaDescription":322,"mainTitle":23518,"subtitle":340,"heroImage":23533,"ctaButton":363,"ctaLink":364},[320],{"data":23519,"content":23520,"nodeType":75},{},[23521,23527],{"data":23522,"content":23523,"nodeType":333},{},[23524],{"data":23525,"marks":23526,"value":332,"nodeType":83},{},[],{"data":23528,"content":23529,"nodeType":88},{},[23530],{"data":23531,"marks":23532,"value":293,"nodeType":83},{},[],{"metadata":23534,"sys":23537,"fields":23542},{"tags":23535,"concepts":23536},[],[],{"space":23538,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23540,"publishedVersion":63,"revision":45,"locale":29},{"sys":23539},{"type":12,"linkType":13,"id":14},{"sys":23541},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23543},{"url":355,"details":23544,"fileName":361,"contentType":362},{"size":357,"image":23545},{"width":359,"height":360},{"sys":23547,"fields":23550},{"id":23548,"createdAt":23549},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":23551,"slug":23552,"articleIntro":23553,"category":23554},"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.",[23555],{"metadata":23556,"sys":23559,"fields":23566},{"tags":23557,"concepts":23558},[],[],{"space":23560,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23562,"publishedVersion":311,"revision":63,"contentType":23564,"locale":29},{"sys":23561},{"type":12,"linkType":13,"id":14},{"sys":23563},{"id":21,"type":12,"linkType":22},{"sys":23565},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23567,"metaTitle":321,"metaDescription":322,"mainTitle":23568,"subtitle":340,"heroImage":23583,"ctaButton":363,"ctaLink":364},[320],{"data":23569,"content":23570,"nodeType":75},{},[23571,23577],{"data":23572,"content":23573,"nodeType":333},{},[23574],{"data":23575,"marks":23576,"value":332,"nodeType":83},{},[],{"data":23578,"content":23579,"nodeType":88},{},[23580],{"data":23581,"marks":23582,"value":293,"nodeType":83},{},[],{"metadata":23584,"sys":23587,"fields":23592},{"tags":23585,"concepts":23586},[],[],{"space":23588,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23590,"publishedVersion":63,"revision":45,"locale":29},{"sys":23589},{"type":12,"linkType":13,"id":14},{"sys":23591},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23593},{"url":355,"details":23594,"fileName":361,"contentType":362},{"size":357,"image":23595},{"width":359,"height":360},{"sys":23597,"fields":23600},{"id":23598,"createdAt":23599},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":23601,"slug":23602,"articleIntro":-1,"category":23603},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[23604],{"metadata":23605,"sys":23608,"fields":23615},{"tags":23606,"concepts":23607},[],[],{"space":23609,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23611,"publishedVersion":311,"revision":63,"contentType":23613,"locale":29},{"sys":23610},{"type":12,"linkType":13,"id":14},{"sys":23612},{"id":21,"type":12,"linkType":22},{"sys":23614},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23616,"metaTitle":321,"metaDescription":322,"mainTitle":23617,"subtitle":340,"heroImage":23632,"ctaButton":363,"ctaLink":364},[320],{"data":23618,"content":23619,"nodeType":75},{},[23620,23626],{"data":23621,"content":23622,"nodeType":333},{},[23623],{"data":23624,"marks":23625,"value":332,"nodeType":83},{},[],{"data":23627,"content":23628,"nodeType":88},{},[23629],{"data":23630,"marks":23631,"value":293,"nodeType":83},{},[],{"metadata":23633,"sys":23636,"fields":23641},{"tags":23634,"concepts":23635},[],[],{"space":23637,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23639,"publishedVersion":63,"revision":45,"locale":29},{"sys":23638},{"type":12,"linkType":13,"id":14},{"sys":23640},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23642},{"url":355,"details":23643,"fileName":361,"contentType":362},{"size":357,"image":23644},{"width":359,"height":360},{"sys":23646,"fields":23649},{"id":23647,"createdAt":23648},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":23650,"slug":23651,"articleIntro":23650,"category":23652},"Compte 53 - Caisse","compte-53-caisse",[23653],{"metadata":23654,"sys":23657,"fields":23664},{"tags":23655,"concepts":23656},[],[],{"space":23658,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23660,"publishedVersion":311,"revision":63,"contentType":23662,"locale":29},{"sys":23659},{"type":12,"linkType":13,"id":14},{"sys":23661},{"id":21,"type":12,"linkType":22},{"sys":23663},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23665,"metaTitle":321,"metaDescription":322,"mainTitle":23666,"subtitle":340,"heroImage":23681,"ctaButton":363,"ctaLink":364},[320],{"data":23667,"content":23668,"nodeType":75},{},[23669,23675],{"data":23670,"content":23671,"nodeType":333},{},[23672],{"data":23673,"marks":23674,"value":332,"nodeType":83},{},[],{"data":23676,"content":23677,"nodeType":88},{},[23678],{"data":23679,"marks":23680,"value":293,"nodeType":83},{},[],{"metadata":23682,"sys":23685,"fields":23690},{"tags":23683,"concepts":23684},[],[],{"space":23686,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23688,"publishedVersion":63,"revision":45,"locale":29},{"sys":23687},{"type":12,"linkType":13,"id":14},{"sys":23689},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23691},{"url":355,"details":23692,"fileName":361,"contentType":362},{"size":357,"image":23693},{"width":359,"height":360},{"sys":23695,"fields":23698},{"id":23696,"createdAt":23697},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":23699,"slug":23700,"articleIntro":23699,"category":23701},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[23702],{"metadata":23703,"sys":23706,"fields":23713},{"tags":23704,"concepts":23705},[],[],{"space":23707,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23709,"publishedVersion":311,"revision":63,"contentType":23711,"locale":29},{"sys":23708},{"type":12,"linkType":13,"id":14},{"sys":23710},{"id":21,"type":12,"linkType":22},{"sys":23712},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23714,"metaTitle":321,"metaDescription":322,"mainTitle":23715,"subtitle":340,"heroImage":23730,"ctaButton":363,"ctaLink":364},[320],{"data":23716,"content":23717,"nodeType":75},{},[23718,23724],{"data":23719,"content":23720,"nodeType":333},{},[23721],{"data":23722,"marks":23723,"value":332,"nodeType":83},{},[],{"data":23725,"content":23726,"nodeType":88},{},[23727],{"data":23728,"marks":23729,"value":293,"nodeType":83},{},[],{"metadata":23731,"sys":23734,"fields":23739},{"tags":23732,"concepts":23733},[],[],{"space":23735,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23737,"publishedVersion":63,"revision":45,"locale":29},{"sys":23736},{"type":12,"linkType":13,"id":14},{"sys":23738},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23740},{"url":355,"details":23741,"fileName":361,"contentType":362},{"size":357,"image":23742},{"width":359,"height":360},{"sys":23744,"fields":23747},{"id":23745,"createdAt":23746},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":23748,"slug":23749,"articleIntro":23748,"category":23750},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[23751],{"metadata":23752,"sys":23755,"fields":23762},{"tags":23753,"concepts":23754},[],[],{"space":23756,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23758,"publishedVersion":311,"revision":63,"contentType":23760,"locale":29},{"sys":23757},{"type":12,"linkType":13,"id":14},{"sys":23759},{"id":21,"type":12,"linkType":22},{"sys":23761},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23763,"metaTitle":321,"metaDescription":322,"mainTitle":23764,"subtitle":340,"heroImage":23779,"ctaButton":363,"ctaLink":364},[320],{"data":23765,"content":23766,"nodeType":75},{},[23767,23773],{"data":23768,"content":23769,"nodeType":333},{},[23770],{"data":23771,"marks":23772,"value":332,"nodeType":83},{},[],{"data":23774,"content":23775,"nodeType":88},{},[23776],{"data":23777,"marks":23778,"value":293,"nodeType":83},{},[],{"metadata":23780,"sys":23783,"fields":23788},{"tags":23781,"concepts":23782},[],[],{"space":23784,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23786,"publishedVersion":63,"revision":45,"locale":29},{"sys":23785},{"type":12,"linkType":13,"id":14},{"sys":23787},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23789},{"url":355,"details":23790,"fileName":361,"contentType":362},{"size":357,"image":23791},{"width":359,"height":360},{"sys":23793,"fields":23796},{"id":23794,"createdAt":23795},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":23797,"slug":23798,"articleIntro":23797,"category":23799},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[23800],{"metadata":23801,"sys":23804,"fields":23811},{"tags":23802,"concepts":23803},[],[],{"space":23805,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23807,"publishedVersion":311,"revision":63,"contentType":23809,"locale":29},{"sys":23806},{"type":12,"linkType":13,"id":14},{"sys":23808},{"id":21,"type":12,"linkType":22},{"sys":23810},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23812,"metaTitle":321,"metaDescription":322,"mainTitle":23813,"subtitle":340,"heroImage":23828,"ctaButton":363,"ctaLink":364},[320],{"data":23814,"content":23815,"nodeType":75},{},[23816,23822],{"data":23817,"content":23818,"nodeType":333},{},[23819],{"data":23820,"marks":23821,"value":332,"nodeType":83},{},[],{"data":23823,"content":23824,"nodeType":88},{},[23825],{"data":23826,"marks":23827,"value":293,"nodeType":83},{},[],{"metadata":23829,"sys":23832,"fields":23837},{"tags":23830,"concepts":23831},[],[],{"space":23833,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23835,"publishedVersion":63,"revision":45,"locale":29},{"sys":23834},{"type":12,"linkType":13,"id":14},{"sys":23836},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23838},{"url":355,"details":23839,"fileName":361,"contentType":362},{"size":357,"image":23840},{"width":359,"height":360},{"sys":23842,"fields":23845},{"id":23843,"createdAt":23844},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":23846,"slug":23847,"articleIntro":-1,"category":23848},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[23849],{"metadata":23850,"sys":23853,"fields":23860},{"tags":23851,"concepts":23852},[],[],{"space":23854,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23856,"publishedVersion":311,"revision":63,"contentType":23858,"locale":29},{"sys":23855},{"type":12,"linkType":13,"id":14},{"sys":23857},{"id":21,"type":12,"linkType":22},{"sys":23859},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23861,"metaTitle":321,"metaDescription":322,"mainTitle":23862,"subtitle":340,"heroImage":23877,"ctaButton":363,"ctaLink":364},[320],{"data":23863,"content":23864,"nodeType":75},{},[23865,23871],{"data":23866,"content":23867,"nodeType":333},{},[23868],{"data":23869,"marks":23870,"value":332,"nodeType":83},{},[],{"data":23872,"content":23873,"nodeType":88},{},[23874],{"data":23875,"marks":23876,"value":293,"nodeType":83},{},[],{"metadata":23878,"sys":23881,"fields":23886},{"tags":23879,"concepts":23880},[],[],{"space":23882,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23884,"publishedVersion":63,"revision":45,"locale":29},{"sys":23883},{"type":12,"linkType":13,"id":14},{"sys":23885},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23887},{"url":355,"details":23888,"fileName":361,"contentType":362},{"size":357,"image":23889},{"width":359,"height":360},{"sys":23891,"fields":23894},{"id":23892,"createdAt":23893},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":23895,"slug":23896,"articleIntro":-1,"category":23897},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[23898],{"metadata":23899,"sys":23902,"fields":23909},{"tags":23900,"concepts":23901},[],[],{"space":23903,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23905,"publishedVersion":311,"revision":63,"contentType":23907,"locale":29},{"sys":23904},{"type":12,"linkType":13,"id":14},{"sys":23906},{"id":21,"type":12,"linkType":22},{"sys":23908},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23910,"metaTitle":321,"metaDescription":322,"mainTitle":23911,"subtitle":340,"heroImage":23926,"ctaButton":363,"ctaLink":364},[320],{"data":23912,"content":23913,"nodeType":75},{},[23914,23920],{"data":23915,"content":23916,"nodeType":333},{},[23917],{"data":23918,"marks":23919,"value":332,"nodeType":83},{},[],{"data":23921,"content":23922,"nodeType":88},{},[23923],{"data":23924,"marks":23925,"value":293,"nodeType":83},{},[],{"metadata":23927,"sys":23930,"fields":23935},{"tags":23928,"concepts":23929},[],[],{"space":23931,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23933,"publishedVersion":63,"revision":45,"locale":29},{"sys":23932},{"type":12,"linkType":13,"id":14},{"sys":23934},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23936},{"url":355,"details":23937,"fileName":361,"contentType":362},{"size":357,"image":23938},{"width":359,"height":360},{"sys":23940,"fields":23943},{"id":23941,"createdAt":23942},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":23944,"slug":23945,"articleIntro":23944,"category":23946},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[23947],{"metadata":23948,"sys":23951,"fields":23958},{"tags":23949,"concepts":23950},[],[],{"space":23952,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":23954,"publishedVersion":311,"revision":63,"contentType":23956,"locale":29},{"sys":23953},{"type":12,"linkType":13,"id":14},{"sys":23955},{"id":21,"type":12,"linkType":22},{"sys":23957},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":23959,"metaTitle":321,"metaDescription":322,"mainTitle":23960,"subtitle":340,"heroImage":23975,"ctaButton":363,"ctaLink":364},[320],{"data":23961,"content":23962,"nodeType":75},{},[23963,23969],{"data":23964,"content":23965,"nodeType":333},{},[23966],{"data":23967,"marks":23968,"value":332,"nodeType":83},{},[],{"data":23970,"content":23971,"nodeType":88},{},[23972],{"data":23973,"marks":23974,"value":293,"nodeType":83},{},[],{"metadata":23976,"sys":23979,"fields":23984},{"tags":23977,"concepts":23978},[],[],{"space":23980,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":23982,"publishedVersion":63,"revision":45,"locale":29},{"sys":23981},{"type":12,"linkType":13,"id":14},{"sys":23983},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":23985},{"url":355,"details":23986,"fileName":361,"contentType":362},{"size":357,"image":23987},{"width":359,"height":360},{"sys":23989,"fields":23992},{"id":23990,"createdAt":23991},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":23993,"slug":23994,"articleIntro":-1,"category":23995},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[23996],{"metadata":23997,"sys":24000,"fields":24007},{"tags":23998,"concepts":23999},[],[],{"space":24001,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24003,"publishedVersion":311,"revision":63,"contentType":24005,"locale":29},{"sys":24002},{"type":12,"linkType":13,"id":14},{"sys":24004},{"id":21,"type":12,"linkType":22},{"sys":24006},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24008,"metaTitle":321,"metaDescription":322,"mainTitle":24009,"subtitle":340,"heroImage":24024,"ctaButton":363,"ctaLink":364},[320],{"data":24010,"content":24011,"nodeType":75},{},[24012,24018],{"data":24013,"content":24014,"nodeType":333},{},[24015],{"data":24016,"marks":24017,"value":332,"nodeType":83},{},[],{"data":24019,"content":24020,"nodeType":88},{},[24021],{"data":24022,"marks":24023,"value":293,"nodeType":83},{},[],{"metadata":24025,"sys":24028,"fields":24033},{"tags":24026,"concepts":24027},[],[],{"space":24029,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24031,"publishedVersion":63,"revision":45,"locale":29},{"sys":24030},{"type":12,"linkType":13,"id":14},{"sys":24032},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24034},{"url":355,"details":24035,"fileName":361,"contentType":362},{"size":357,"image":24036},{"width":359,"height":360},{"sys":24038,"fields":24041},{"id":24039,"createdAt":24040},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":24042,"slug":24043,"articleIntro":-1,"category":24044},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[24045],{"metadata":24046,"sys":24049,"fields":24056},{"tags":24047,"concepts":24048},[],[],{"space":24050,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24052,"publishedVersion":311,"revision":63,"contentType":24054,"locale":29},{"sys":24051},{"type":12,"linkType":13,"id":14},{"sys":24053},{"id":21,"type":12,"linkType":22},{"sys":24055},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24057,"metaTitle":321,"metaDescription":322,"mainTitle":24058,"subtitle":340,"heroImage":24073,"ctaButton":363,"ctaLink":364},[320],{"data":24059,"content":24060,"nodeType":75},{},[24061,24067],{"data":24062,"content":24063,"nodeType":333},{},[24064],{"data":24065,"marks":24066,"value":332,"nodeType":83},{},[],{"data":24068,"content":24069,"nodeType":88},{},[24070],{"data":24071,"marks":24072,"value":293,"nodeType":83},{},[],{"metadata":24074,"sys":24077,"fields":24082},{"tags":24075,"concepts":24076},[],[],{"space":24078,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24080,"publishedVersion":63,"revision":45,"locale":29},{"sys":24079},{"type":12,"linkType":13,"id":14},{"sys":24081},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24083},{"url":355,"details":24084,"fileName":361,"contentType":362},{"size":357,"image":24085},{"width":359,"height":360},{"sys":24087,"fields":24090},{"id":24088,"createdAt":24089},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":24091,"slug":24092,"articleIntro":-1,"category":24093},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[24094],{"metadata":24095,"sys":24098,"fields":24105},{"tags":24096,"concepts":24097},[],[],{"space":24099,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24101,"publishedVersion":311,"revision":63,"contentType":24103,"locale":29},{"sys":24100},{"type":12,"linkType":13,"id":14},{"sys":24102},{"id":21,"type":12,"linkType":22},{"sys":24104},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24106,"metaTitle":321,"metaDescription":322,"mainTitle":24107,"subtitle":340,"heroImage":24122,"ctaButton":363,"ctaLink":364},[320],{"data":24108,"content":24109,"nodeType":75},{},[24110,24116],{"data":24111,"content":24112,"nodeType":333},{},[24113],{"data":24114,"marks":24115,"value":332,"nodeType":83},{},[],{"data":24117,"content":24118,"nodeType":88},{},[24119],{"data":24120,"marks":24121,"value":293,"nodeType":83},{},[],{"metadata":24123,"sys":24126,"fields":24131},{"tags":24124,"concepts":24125},[],[],{"space":24127,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24129,"publishedVersion":63,"revision":45,"locale":29},{"sys":24128},{"type":12,"linkType":13,"id":14},{"sys":24130},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24132},{"url":355,"details":24133,"fileName":361,"contentType":362},{"size":357,"image":24134},{"width":359,"height":360},{"sys":24136,"fields":24139},{"id":24137,"createdAt":24138},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":24140,"slug":24141,"articleIntro":24140,"category":24142},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[24143],{"metadata":24144,"sys":24147,"fields":24154},{"tags":24145,"concepts":24146},[],[],{"space":24148,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24150,"publishedVersion":311,"revision":63,"contentType":24152,"locale":29},{"sys":24149},{"type":12,"linkType":13,"id":14},{"sys":24151},{"id":21,"type":12,"linkType":22},{"sys":24153},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24155,"metaTitle":321,"metaDescription":322,"mainTitle":24156,"subtitle":340,"heroImage":24171,"ctaButton":363,"ctaLink":364},[320],{"data":24157,"content":24158,"nodeType":75},{},[24159,24165],{"data":24160,"content":24161,"nodeType":333},{},[24162],{"data":24163,"marks":24164,"value":332,"nodeType":83},{},[],{"data":24166,"content":24167,"nodeType":88},{},[24168],{"data":24169,"marks":24170,"value":293,"nodeType":83},{},[],{"metadata":24172,"sys":24175,"fields":24180},{"tags":24173,"concepts":24174},[],[],{"space":24176,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24178,"publishedVersion":63,"revision":45,"locale":29},{"sys":24177},{"type":12,"linkType":13,"id":14},{"sys":24179},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24181},{"url":355,"details":24182,"fileName":361,"contentType":362},{"size":357,"image":24183},{"width":359,"height":360},{"sys":24185,"fields":24188},{"id":24186,"createdAt":24187},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":24189,"slug":24190,"articleIntro":24189,"category":24191},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[24192],{"metadata":24193,"sys":24196,"fields":24203},{"tags":24194,"concepts":24195},[],[],{"space":24197,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24199,"publishedVersion":311,"revision":63,"contentType":24201,"locale":29},{"sys":24198},{"type":12,"linkType":13,"id":14},{"sys":24200},{"id":21,"type":12,"linkType":22},{"sys":24202},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24204,"metaTitle":321,"metaDescription":322,"mainTitle":24205,"subtitle":340,"heroImage":24220,"ctaButton":363,"ctaLink":364},[320],{"data":24206,"content":24207,"nodeType":75},{},[24208,24214],{"data":24209,"content":24210,"nodeType":333},{},[24211],{"data":24212,"marks":24213,"value":332,"nodeType":83},{},[],{"data":24215,"content":24216,"nodeType":88},{},[24217],{"data":24218,"marks":24219,"value":293,"nodeType":83},{},[],{"metadata":24221,"sys":24224,"fields":24229},{"tags":24222,"concepts":24223},[],[],{"space":24225,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24227,"publishedVersion":63,"revision":45,"locale":29},{"sys":24226},{"type":12,"linkType":13,"id":14},{"sys":24228},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24230},{"url":355,"details":24231,"fileName":361,"contentType":362},{"size":357,"image":24232},{"width":359,"height":360},{"sys":24234,"fields":24237},{"id":24235,"createdAt":24236},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24238,"slug":24239,"articleIntro":24238,"category":24240},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24241],{"metadata":24242,"sys":24245,"fields":24252},{"tags":24243,"concepts":24244},[],[],{"space":24246,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24248,"publishedVersion":311,"revision":63,"contentType":24250,"locale":29},{"sys":24247},{"type":12,"linkType":13,"id":14},{"sys":24249},{"id":21,"type":12,"linkType":22},{"sys":24251},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24253,"metaTitle":321,"metaDescription":322,"mainTitle":24254,"subtitle":340,"heroImage":24269,"ctaButton":363,"ctaLink":364},[320],{"data":24255,"content":24256,"nodeType":75},{},[24257,24263],{"data":24258,"content":24259,"nodeType":333},{},[24260],{"data":24261,"marks":24262,"value":332,"nodeType":83},{},[],{"data":24264,"content":24265,"nodeType":88},{},[24266],{"data":24267,"marks":24268,"value":293,"nodeType":83},{},[],{"metadata":24270,"sys":24273,"fields":24278},{"tags":24271,"concepts":24272},[],[],{"space":24274,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24276,"publishedVersion":63,"revision":45,"locale":29},{"sys":24275},{"type":12,"linkType":13,"id":14},{"sys":24277},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24279},{"url":355,"details":24280,"fileName":361,"contentType":362},{"size":357,"image":24281},{"width":359,"height":360},{"sys":24283,"fields":24286},{"id":24284,"createdAt":24285},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":24287,"slug":24288,"articleIntro":24287,"category":24289},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[24290],{"metadata":24291,"sys":24294,"fields":24301},{"tags":24292,"concepts":24293},[],[],{"space":24295,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24297,"publishedVersion":311,"revision":63,"contentType":24299,"locale":29},{"sys":24296},{"type":12,"linkType":13,"id":14},{"sys":24298},{"id":21,"type":12,"linkType":22},{"sys":24300},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24302,"metaTitle":321,"metaDescription":322,"mainTitle":24303,"subtitle":340,"heroImage":24318,"ctaButton":363,"ctaLink":364},[320],{"data":24304,"content":24305,"nodeType":75},{},[24306,24312],{"data":24307,"content":24308,"nodeType":333},{},[24309],{"data":24310,"marks":24311,"value":332,"nodeType":83},{},[],{"data":24313,"content":24314,"nodeType":88},{},[24315],{"data":24316,"marks":24317,"value":293,"nodeType":83},{},[],{"metadata":24319,"sys":24322,"fields":24327},{"tags":24320,"concepts":24321},[],[],{"space":24323,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24325,"publishedVersion":63,"revision":45,"locale":29},{"sys":24324},{"type":12,"linkType":13,"id":14},{"sys":24326},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24328},{"url":355,"details":24329,"fileName":361,"contentType":362},{"size":357,"image":24330},{"width":359,"height":360},{"sys":24332,"fields":24335},{"id":24333,"createdAt":24334},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":24336,"slug":24337,"articleIntro":24336,"category":24338},"2961 - Titres de participation","compte-2961-titres-de-participation",[24339],{"metadata":24340,"sys":24343,"fields":24350},{"tags":24341,"concepts":24342},[],[],{"space":24344,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24346,"publishedVersion":311,"revision":63,"contentType":24348,"locale":29},{"sys":24345},{"type":12,"linkType":13,"id":14},{"sys":24347},{"id":21,"type":12,"linkType":22},{"sys":24349},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24351,"metaTitle":321,"metaDescription":322,"mainTitle":24352,"subtitle":340,"heroImage":24367,"ctaButton":363,"ctaLink":364},[320],{"data":24353,"content":24354,"nodeType":75},{},[24355,24361],{"data":24356,"content":24357,"nodeType":333},{},[24358],{"data":24359,"marks":24360,"value":332,"nodeType":83},{},[],{"data":24362,"content":24363,"nodeType":88},{},[24364],{"data":24365,"marks":24366,"value":293,"nodeType":83},{},[],{"metadata":24368,"sys":24371,"fields":24376},{"tags":24369,"concepts":24370},[],[],{"space":24372,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24374,"publishedVersion":63,"revision":45,"locale":29},{"sys":24373},{"type":12,"linkType":13,"id":14},{"sys":24375},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24377},{"url":355,"details":24378,"fileName":361,"contentType":362},{"size":357,"image":24379},{"width":359,"height":360},{"sys":24381,"fields":24384},{"id":24382,"createdAt":24383},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":24385,"slug":24386,"articleIntro":24385,"category":24387},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[24388],{"metadata":24389,"sys":24392,"fields":24399},{"tags":24390,"concepts":24391},[],[],{"space":24393,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24395,"publishedVersion":311,"revision":63,"contentType":24397,"locale":29},{"sys":24394},{"type":12,"linkType":13,"id":14},{"sys":24396},{"id":21,"type":12,"linkType":22},{"sys":24398},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24400,"metaTitle":321,"metaDescription":322,"mainTitle":24401,"subtitle":340,"heroImage":24416,"ctaButton":363,"ctaLink":364},[320],{"data":24402,"content":24403,"nodeType":75},{},[24404,24410],{"data":24405,"content":24406,"nodeType":333},{},[24407],{"data":24408,"marks":24409,"value":332,"nodeType":83},{},[],{"data":24411,"content":24412,"nodeType":88},{},[24413],{"data":24414,"marks":24415,"value":293,"nodeType":83},{},[],{"metadata":24417,"sys":24420,"fields":24425},{"tags":24418,"concepts":24419},[],[],{"space":24421,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24423,"publishedVersion":63,"revision":45,"locale":29},{"sys":24422},{"type":12,"linkType":13,"id":14},{"sys":24424},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24426},{"url":355,"details":24427,"fileName":361,"contentType":362},{"size":357,"image":24428},{"width":359,"height":360},{"sys":24430,"fields":24433},{"id":24431,"createdAt":24432},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":24434,"slug":24435,"articleIntro":24434,"category":24436},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[24437],{"metadata":24438,"sys":24441,"fields":24448},{"tags":24439,"concepts":24440},[],[],{"space":24442,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24444,"publishedVersion":311,"revision":63,"contentType":24446,"locale":29},{"sys":24443},{"type":12,"linkType":13,"id":14},{"sys":24445},{"id":21,"type":12,"linkType":22},{"sys":24447},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24449,"metaTitle":321,"metaDescription":322,"mainTitle":24450,"subtitle":340,"heroImage":24465,"ctaButton":363,"ctaLink":364},[320],{"data":24451,"content":24452,"nodeType":75},{},[24453,24459],{"data":24454,"content":24455,"nodeType":333},{},[24456],{"data":24457,"marks":24458,"value":332,"nodeType":83},{},[],{"data":24460,"content":24461,"nodeType":88},{},[24462],{"data":24463,"marks":24464,"value":293,"nodeType":83},{},[],{"metadata":24466,"sys":24469,"fields":24474},{"tags":24467,"concepts":24468},[],[],{"space":24470,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24472,"publishedVersion":63,"revision":45,"locale":29},{"sys":24471},{"type":12,"linkType":13,"id":14},{"sys":24473},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24475},{"url":355,"details":24476,"fileName":361,"contentType":362},{"size":357,"image":24477},{"width":359,"height":360},{"sys":24479,"fields":24482},{"id":24480,"createdAt":24481},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":24483,"slug":24484,"articleIntro":-1,"category":24485},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[24486],{"metadata":24487,"sys":24490,"fields":24497},{"tags":24488,"concepts":24489},[],[],{"space":24491,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24493,"publishedVersion":311,"revision":63,"contentType":24495,"locale":29},{"sys":24492},{"type":12,"linkType":13,"id":14},{"sys":24494},{"id":21,"type":12,"linkType":22},{"sys":24496},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24498,"metaTitle":321,"metaDescription":322,"mainTitle":24499,"subtitle":340,"heroImage":24514,"ctaButton":363,"ctaLink":364},[320],{"data":24500,"content":24501,"nodeType":75},{},[24502,24508],{"data":24503,"content":24504,"nodeType":333},{},[24505],{"data":24506,"marks":24507,"value":332,"nodeType":83},{},[],{"data":24509,"content":24510,"nodeType":88},{},[24511],{"data":24512,"marks":24513,"value":293,"nodeType":83},{},[],{"metadata":24515,"sys":24518,"fields":24523},{"tags":24516,"concepts":24517},[],[],{"space":24519,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24521,"publishedVersion":63,"revision":45,"locale":29},{"sys":24520},{"type":12,"linkType":13,"id":14},{"sys":24522},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24524},{"url":355,"details":24525,"fileName":361,"contentType":362},{"size":357,"image":24526},{"width":359,"height":360},{"sys":24528,"fields":24531},{"id":24529,"createdAt":24530},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":24532,"slug":24533,"articleIntro":-1,"category":24534},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[24535],{"metadata":24536,"sys":24539,"fields":24546},{"tags":24537,"concepts":24538},[],[],{"space":24540,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24542,"publishedVersion":311,"revision":63,"contentType":24544,"locale":29},{"sys":24541},{"type":12,"linkType":13,"id":14},{"sys":24543},{"id":21,"type":12,"linkType":22},{"sys":24545},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24547,"metaTitle":321,"metaDescription":322,"mainTitle":24548,"subtitle":340,"heroImage":24563,"ctaButton":363,"ctaLink":364},[320],{"data":24549,"content":24550,"nodeType":75},{},[24551,24557],{"data":24552,"content":24553,"nodeType":333},{},[24554],{"data":24555,"marks":24556,"value":332,"nodeType":83},{},[],{"data":24558,"content":24559,"nodeType":88},{},[24560],{"data":24561,"marks":24562,"value":293,"nodeType":83},{},[],{"metadata":24564,"sys":24567,"fields":24572},{"tags":24565,"concepts":24566},[],[],{"space":24568,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24570,"publishedVersion":63,"revision":45,"locale":29},{"sys":24569},{"type":12,"linkType":13,"id":14},{"sys":24571},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24573},{"url":355,"details":24574,"fileName":361,"contentType":362},{"size":357,"image":24575},{"width":359,"height":360},{"sys":24577,"fields":24580},{"id":24578,"createdAt":24579},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":24581,"slug":24582,"articleIntro":24581,"category":24583},"Compte 451 - Groupe","compte-451-groupe",[24584],{"metadata":24585,"sys":24588,"fields":24595},{"tags":24586,"concepts":24587},[],[],{"space":24589,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24591,"publishedVersion":311,"revision":63,"contentType":24593,"locale":29},{"sys":24590},{"type":12,"linkType":13,"id":14},{"sys":24592},{"id":21,"type":12,"linkType":22},{"sys":24594},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24596,"metaTitle":321,"metaDescription":322,"mainTitle":24597,"subtitle":340,"heroImage":24612,"ctaButton":363,"ctaLink":364},[320],{"data":24598,"content":24599,"nodeType":75},{},[24600,24606],{"data":24601,"content":24602,"nodeType":333},{},[24603],{"data":24604,"marks":24605,"value":332,"nodeType":83},{},[],{"data":24607,"content":24608,"nodeType":88},{},[24609],{"data":24610,"marks":24611,"value":293,"nodeType":83},{},[],{"metadata":24613,"sys":24616,"fields":24621},{"tags":24614,"concepts":24615},[],[],{"space":24617,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24619,"publishedVersion":63,"revision":45,"locale":29},{"sys":24618},{"type":12,"linkType":13,"id":14},{"sys":24620},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24622},{"url":355,"details":24623,"fileName":361,"contentType":362},{"size":357,"image":24624},{"width":359,"height":360},{"sys":24626,"fields":24629},{"id":24627,"createdAt":24628},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":24630,"slug":24631,"articleIntro":24630,"category":24632},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[24633],{"metadata":24634,"sys":24637,"fields":24644},{"tags":24635,"concepts":24636},[],[],{"space":24638,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24640,"publishedVersion":311,"revision":63,"contentType":24642,"locale":29},{"sys":24639},{"type":12,"linkType":13,"id":14},{"sys":24641},{"id":21,"type":12,"linkType":22},{"sys":24643},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24645,"metaTitle":321,"metaDescription":322,"mainTitle":24646,"subtitle":340,"heroImage":24661,"ctaButton":363,"ctaLink":364},[320],{"data":24647,"content":24648,"nodeType":75},{},[24649,24655],{"data":24650,"content":24651,"nodeType":333},{},[24652],{"data":24653,"marks":24654,"value":332,"nodeType":83},{},[],{"data":24656,"content":24657,"nodeType":88},{},[24658],{"data":24659,"marks":24660,"value":293,"nodeType":83},{},[],{"metadata":24662,"sys":24665,"fields":24670},{"tags":24663,"concepts":24664},[],[],{"space":24666,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24668,"publishedVersion":63,"revision":45,"locale":29},{"sys":24667},{"type":12,"linkType":13,"id":14},{"sys":24669},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24671},{"url":355,"details":24672,"fileName":361,"contentType":362},{"size":357,"image":24673},{"width":359,"height":360},{"sys":24675,"fields":24678},{"id":24676,"createdAt":24677},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":24679,"slug":24680,"articleIntro":24679,"category":24681},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[24682],{"metadata":24683,"sys":24686,"fields":24693},{"tags":24684,"concepts":24685},[],[],{"space":24687,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24689,"publishedVersion":311,"revision":63,"contentType":24691,"locale":29},{"sys":24688},{"type":12,"linkType":13,"id":14},{"sys":24690},{"id":21,"type":12,"linkType":22},{"sys":24692},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24694,"metaTitle":321,"metaDescription":322,"mainTitle":24695,"subtitle":340,"heroImage":24710,"ctaButton":363,"ctaLink":364},[320],{"data":24696,"content":24697,"nodeType":75},{},[24698,24704],{"data":24699,"content":24700,"nodeType":333},{},[24701],{"data":24702,"marks":24703,"value":332,"nodeType":83},{},[],{"data":24705,"content":24706,"nodeType":88},{},[24707],{"data":24708,"marks":24709,"value":293,"nodeType":83},{},[],{"metadata":24711,"sys":24714,"fields":24719},{"tags":24712,"concepts":24713},[],[],{"space":24715,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24717,"publishedVersion":63,"revision":45,"locale":29},{"sys":24716},{"type":12,"linkType":13,"id":14},{"sys":24718},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24720},{"url":355,"details":24721,"fileName":361,"contentType":362},{"size":357,"image":24722},{"width":359,"height":360},{"sys":24724,"fields":24727},{"id":24725,"createdAt":24726},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":24728,"slug":24729,"articleIntro":-1,"category":24730},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[24731],{"metadata":24732,"sys":24735,"fields":24742},{"tags":24733,"concepts":24734},[],[],{"space":24736,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24738,"publishedVersion":311,"revision":63,"contentType":24740,"locale":29},{"sys":24737},{"type":12,"linkType":13,"id":14},{"sys":24739},{"id":21,"type":12,"linkType":22},{"sys":24741},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24743,"metaTitle":321,"metaDescription":322,"mainTitle":24744,"subtitle":340,"heroImage":24759,"ctaButton":363,"ctaLink":364},[320],{"data":24745,"content":24746,"nodeType":75},{},[24747,24753],{"data":24748,"content":24749,"nodeType":333},{},[24750],{"data":24751,"marks":24752,"value":332,"nodeType":83},{},[],{"data":24754,"content":24755,"nodeType":88},{},[24756],{"data":24757,"marks":24758,"value":293,"nodeType":83},{},[],{"metadata":24760,"sys":24763,"fields":24768},{"tags":24761,"concepts":24762},[],[],{"space":24764,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24766,"publishedVersion":63,"revision":45,"locale":29},{"sys":24765},{"type":12,"linkType":13,"id":14},{"sys":24767},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24769},{"url":355,"details":24770,"fileName":361,"contentType":362},{"size":357,"image":24771},{"width":359,"height":360},{"sys":24773,"fields":24776},{"id":24774,"createdAt":24775},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":24777,"slug":24778,"articleIntro":24779,"category":24780},"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.",[24781],{"metadata":24782,"sys":24785,"fields":24792},{"tags":24783,"concepts":24784},[],[],{"space":24786,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24788,"publishedVersion":311,"revision":63,"contentType":24790,"locale":29},{"sys":24787},{"type":12,"linkType":13,"id":14},{"sys":24789},{"id":21,"type":12,"linkType":22},{"sys":24791},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24793,"metaTitle":321,"metaDescription":322,"mainTitle":24794,"subtitle":340,"heroImage":24809,"ctaButton":363,"ctaLink":364},[320],{"data":24795,"content":24796,"nodeType":75},{},[24797,24803],{"data":24798,"content":24799,"nodeType":333},{},[24800],{"data":24801,"marks":24802,"value":332,"nodeType":83},{},[],{"data":24804,"content":24805,"nodeType":88},{},[24806],{"data":24807,"marks":24808,"value":293,"nodeType":83},{},[],{"metadata":24810,"sys":24813,"fields":24818},{"tags":24811,"concepts":24812},[],[],{"space":24814,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24816,"publishedVersion":63,"revision":45,"locale":29},{"sys":24815},{"type":12,"linkType":13,"id":14},{"sys":24817},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24819},{"url":355,"details":24820,"fileName":361,"contentType":362},{"size":357,"image":24821},{"width":359,"height":360},{"sys":24823,"fields":24826},{"id":24824,"createdAt":24825},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":24827,"slug":24828,"articleIntro":24827,"category":24829},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[24830],{"metadata":24831,"sys":24834,"fields":24841},{"tags":24832,"concepts":24833},[],[],{"space":24835,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24837,"publishedVersion":311,"revision":63,"contentType":24839,"locale":29},{"sys":24836},{"type":12,"linkType":13,"id":14},{"sys":24838},{"id":21,"type":12,"linkType":22},{"sys":24840},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24842,"metaTitle":321,"metaDescription":322,"mainTitle":24843,"subtitle":340,"heroImage":24858,"ctaButton":363,"ctaLink":364},[320],{"data":24844,"content":24845,"nodeType":75},{},[24846,24852],{"data":24847,"content":24848,"nodeType":333},{},[24849],{"data":24850,"marks":24851,"value":332,"nodeType":83},{},[],{"data":24853,"content":24854,"nodeType":88},{},[24855],{"data":24856,"marks":24857,"value":293,"nodeType":83},{},[],{"metadata":24859,"sys":24862,"fields":24867},{"tags":24860,"concepts":24861},[],[],{"space":24863,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24865,"publishedVersion":63,"revision":45,"locale":29},{"sys":24864},{"type":12,"linkType":13,"id":14},{"sys":24866},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24868},{"url":355,"details":24869,"fileName":361,"contentType":362},{"size":357,"image":24870},{"width":359,"height":360},{"sys":24872,"fields":24875},{"id":24873,"createdAt":24874},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":24876,"slug":24877,"articleIntro":24876,"category":24878},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[24879],{"metadata":24880,"sys":24883,"fields":24890},{"tags":24881,"concepts":24882},[],[],{"space":24884,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24886,"publishedVersion":311,"revision":63,"contentType":24888,"locale":29},{"sys":24885},{"type":12,"linkType":13,"id":14},{"sys":24887},{"id":21,"type":12,"linkType":22},{"sys":24889},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24891,"metaTitle":321,"metaDescription":322,"mainTitle":24892,"subtitle":340,"heroImage":24907,"ctaButton":363,"ctaLink":364},[320],{"data":24893,"content":24894,"nodeType":75},{},[24895,24901],{"data":24896,"content":24897,"nodeType":333},{},[24898],{"data":24899,"marks":24900,"value":332,"nodeType":83},{},[],{"data":24902,"content":24903,"nodeType":88},{},[24904],{"data":24905,"marks":24906,"value":293,"nodeType":83},{},[],{"metadata":24908,"sys":24911,"fields":24916},{"tags":24909,"concepts":24910},[],[],{"space":24912,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24914,"publishedVersion":63,"revision":45,"locale":29},{"sys":24913},{"type":12,"linkType":13,"id":14},{"sys":24915},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24917},{"url":355,"details":24918,"fileName":361,"contentType":362},{"size":357,"image":24919},{"width":359,"height":360},{"sys":24921,"fields":24924},{"id":24922,"createdAt":24923},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":24925,"slug":24926,"articleIntro":24925,"category":24927},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[24928],{"metadata":24929,"sys":24932,"fields":24939},{"tags":24930,"concepts":24931},[],[],{"space":24933,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24935,"publishedVersion":311,"revision":63,"contentType":24937,"locale":29},{"sys":24934},{"type":12,"linkType":13,"id":14},{"sys":24936},{"id":21,"type":12,"linkType":22},{"sys":24938},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24940,"metaTitle":321,"metaDescription":322,"mainTitle":24941,"subtitle":340,"heroImage":24956,"ctaButton":363,"ctaLink":364},[320],{"data":24942,"content":24943,"nodeType":75},{},[24944,24950],{"data":24945,"content":24946,"nodeType":333},{},[24947],{"data":24948,"marks":24949,"value":332,"nodeType":83},{},[],{"data":24951,"content":24952,"nodeType":88},{},[24953],{"data":24954,"marks":24955,"value":293,"nodeType":83},{},[],{"metadata":24957,"sys":24960,"fields":24965},{"tags":24958,"concepts":24959},[],[],{"space":24961,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":24963,"publishedVersion":63,"revision":45,"locale":29},{"sys":24962},{"type":12,"linkType":13,"id":14},{"sys":24964},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":24966},{"url":355,"details":24967,"fileName":361,"contentType":362},{"size":357,"image":24968},{"width":359,"height":360},{"sys":24970,"fields":24973},{"id":24971,"createdAt":24972},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":24974,"slug":24975,"articleIntro":24974,"category":24976},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[24977],{"metadata":24978,"sys":24981,"fields":24988},{"tags":24979,"concepts":24980},[],[],{"space":24982,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":24984,"publishedVersion":311,"revision":63,"contentType":24986,"locale":29},{"sys":24983},{"type":12,"linkType":13,"id":14},{"sys":24985},{"id":21,"type":12,"linkType":22},{"sys":24987},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":24989,"metaTitle":321,"metaDescription":322,"mainTitle":24990,"subtitle":340,"heroImage":25005,"ctaButton":363,"ctaLink":364},[320],{"data":24991,"content":24992,"nodeType":75},{},[24993,24999],{"data":24994,"content":24995,"nodeType":333},{},[24996],{"data":24997,"marks":24998,"value":332,"nodeType":83},{},[],{"data":25000,"content":25001,"nodeType":88},{},[25002],{"data":25003,"marks":25004,"value":293,"nodeType":83},{},[],{"metadata":25006,"sys":25009,"fields":25014},{"tags":25007,"concepts":25008},[],[],{"space":25010,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25012,"publishedVersion":63,"revision":45,"locale":29},{"sys":25011},{"type":12,"linkType":13,"id":14},{"sys":25013},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25015},{"url":355,"details":25016,"fileName":361,"contentType":362},{"size":357,"image":25017},{"width":359,"height":360},{"sys":25019,"fields":25022},{"id":25020,"createdAt":25021},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":25023,"slug":25024,"articleIntro":25023,"category":25025},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[25026],{"metadata":25027,"sys":25030,"fields":25037},{"tags":25028,"concepts":25029},[],[],{"space":25031,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25033,"publishedVersion":311,"revision":63,"contentType":25035,"locale":29},{"sys":25032},{"type":12,"linkType":13,"id":14},{"sys":25034},{"id":21,"type":12,"linkType":22},{"sys":25036},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25038,"metaTitle":321,"metaDescription":322,"mainTitle":25039,"subtitle":340,"heroImage":25054,"ctaButton":363,"ctaLink":364},[320],{"data":25040,"content":25041,"nodeType":75},{},[25042,25048],{"data":25043,"content":25044,"nodeType":333},{},[25045],{"data":25046,"marks":25047,"value":332,"nodeType":83},{},[],{"data":25049,"content":25050,"nodeType":88},{},[25051],{"data":25052,"marks":25053,"value":293,"nodeType":83},{},[],{"metadata":25055,"sys":25058,"fields":25063},{"tags":25056,"concepts":25057},[],[],{"space":25059,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25061,"publishedVersion":63,"revision":45,"locale":29},{"sys":25060},{"type":12,"linkType":13,"id":14},{"sys":25062},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25064},{"url":355,"details":25065,"fileName":361,"contentType":362},{"size":357,"image":25066},{"width":359,"height":360},{"sys":25068,"fields":25071},{"id":25069,"createdAt":25070},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":25072,"slug":25073,"articleIntro":25074,"category":25075},"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",[25076],{"metadata":25077,"sys":25080,"fields":25087},{"tags":25078,"concepts":25079},[],[],{"space":25081,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25083,"publishedVersion":311,"revision":63,"contentType":25085,"locale":29},{"sys":25082},{"type":12,"linkType":13,"id":14},{"sys":25084},{"id":21,"type":12,"linkType":22},{"sys":25086},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25088,"metaTitle":321,"metaDescription":322,"mainTitle":25089,"subtitle":340,"heroImage":25104,"ctaButton":363,"ctaLink":364},[320],{"data":25090,"content":25091,"nodeType":75},{},[25092,25098],{"data":25093,"content":25094,"nodeType":333},{},[25095],{"data":25096,"marks":25097,"value":332,"nodeType":83},{},[],{"data":25099,"content":25100,"nodeType":88},{},[25101],{"data":25102,"marks":25103,"value":293,"nodeType":83},{},[],{"metadata":25105,"sys":25108,"fields":25113},{"tags":25106,"concepts":25107},[],[],{"space":25109,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25111,"publishedVersion":63,"revision":45,"locale":29},{"sys":25110},{"type":12,"linkType":13,"id":14},{"sys":25112},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25114},{"url":355,"details":25115,"fileName":361,"contentType":362},{"size":357,"image":25116},{"width":359,"height":360},{"sys":25118,"fields":25121},{"id":25119,"createdAt":25120},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":25122,"slug":25123,"articleIntro":25122,"category":25124},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[25125],{"metadata":25126,"sys":25129,"fields":25136},{"tags":25127,"concepts":25128},[],[],{"space":25130,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25132,"publishedVersion":311,"revision":63,"contentType":25134,"locale":29},{"sys":25131},{"type":12,"linkType":13,"id":14},{"sys":25133},{"id":21,"type":12,"linkType":22},{"sys":25135},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25137,"metaTitle":321,"metaDescription":322,"mainTitle":25138,"subtitle":340,"heroImage":25153,"ctaButton":363,"ctaLink":364},[320],{"data":25139,"content":25140,"nodeType":75},{},[25141,25147],{"data":25142,"content":25143,"nodeType":333},{},[25144],{"data":25145,"marks":25146,"value":332,"nodeType":83},{},[],{"data":25148,"content":25149,"nodeType":88},{},[25150],{"data":25151,"marks":25152,"value":293,"nodeType":83},{},[],{"metadata":25154,"sys":25157,"fields":25162},{"tags":25155,"concepts":25156},[],[],{"space":25158,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25160,"publishedVersion":63,"revision":45,"locale":29},{"sys":25159},{"type":12,"linkType":13,"id":14},{"sys":25161},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25163},{"url":355,"details":25164,"fileName":361,"contentType":362},{"size":357,"image":25165},{"width":359,"height":360},{"sys":25167,"fields":25170},{"id":25168,"createdAt":25169},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":25171,"slug":25172,"articleIntro":25171,"category":25173},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[25174],{"metadata":25175,"sys":25178,"fields":25185},{"tags":25176,"concepts":25177},[],[],{"space":25179,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25181,"publishedVersion":311,"revision":63,"contentType":25183,"locale":29},{"sys":25180},{"type":12,"linkType":13,"id":14},{"sys":25182},{"id":21,"type":12,"linkType":22},{"sys":25184},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25186,"metaTitle":321,"metaDescription":322,"mainTitle":25187,"subtitle":340,"heroImage":25202,"ctaButton":363,"ctaLink":364},[320],{"data":25188,"content":25189,"nodeType":75},{},[25190,25196],{"data":25191,"content":25192,"nodeType":333},{},[25193],{"data":25194,"marks":25195,"value":332,"nodeType":83},{},[],{"data":25197,"content":25198,"nodeType":88},{},[25199],{"data":25200,"marks":25201,"value":293,"nodeType":83},{},[],{"metadata":25203,"sys":25206,"fields":25211},{"tags":25204,"concepts":25205},[],[],{"space":25207,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25209,"publishedVersion":63,"revision":45,"locale":29},{"sys":25208},{"type":12,"linkType":13,"id":14},{"sys":25210},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25212},{"url":355,"details":25213,"fileName":361,"contentType":362},{"size":357,"image":25214},{"width":359,"height":360},{"sys":25216,"fields":25219},{"id":25217,"createdAt":25218},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":25220,"slug":25221,"articleIntro":25220,"category":25222},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[25223],{"metadata":25224,"sys":25227,"fields":25234},{"tags":25225,"concepts":25226},[],[],{"space":25228,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25230,"publishedVersion":311,"revision":63,"contentType":25232,"locale":29},{"sys":25229},{"type":12,"linkType":13,"id":14},{"sys":25231},{"id":21,"type":12,"linkType":22},{"sys":25233},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25235,"metaTitle":321,"metaDescription":322,"mainTitle":25236,"subtitle":340,"heroImage":25251,"ctaButton":363,"ctaLink":364},[320],{"data":25237,"content":25238,"nodeType":75},{},[25239,25245],{"data":25240,"content":25241,"nodeType":333},{},[25242],{"data":25243,"marks":25244,"value":332,"nodeType":83},{},[],{"data":25246,"content":25247,"nodeType":88},{},[25248],{"data":25249,"marks":25250,"value":293,"nodeType":83},{},[],{"metadata":25252,"sys":25255,"fields":25260},{"tags":25253,"concepts":25254},[],[],{"space":25256,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25258,"publishedVersion":63,"revision":45,"locale":29},{"sys":25257},{"type":12,"linkType":13,"id":14},{"sys":25259},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25261},{"url":355,"details":25262,"fileName":361,"contentType":362},{"size":357,"image":25263},{"width":359,"height":360},{"sys":25265,"fields":25268},{"id":25266,"createdAt":25267},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":25269,"slug":25270,"articleIntro":-1,"category":25271},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[25272],{"metadata":25273,"sys":25276,"fields":25283},{"tags":25274,"concepts":25275},[],[],{"space":25277,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25279,"publishedVersion":311,"revision":63,"contentType":25281,"locale":29},{"sys":25278},{"type":12,"linkType":13,"id":14},{"sys":25280},{"id":21,"type":12,"linkType":22},{"sys":25282},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25284,"metaTitle":321,"metaDescription":322,"mainTitle":25285,"subtitle":340,"heroImage":25300,"ctaButton":363,"ctaLink":364},[320],{"data":25286,"content":25287,"nodeType":75},{},[25288,25294],{"data":25289,"content":25290,"nodeType":333},{},[25291],{"data":25292,"marks":25293,"value":332,"nodeType":83},{},[],{"data":25295,"content":25296,"nodeType":88},{},[25297],{"data":25298,"marks":25299,"value":293,"nodeType":83},{},[],{"metadata":25301,"sys":25304,"fields":25309},{"tags":25302,"concepts":25303},[],[],{"space":25305,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25307,"publishedVersion":63,"revision":45,"locale":29},{"sys":25306},{"type":12,"linkType":13,"id":14},{"sys":25308},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25310},{"url":355,"details":25311,"fileName":361,"contentType":362},{"size":357,"image":25312},{"width":359,"height":360},{"sys":25314,"fields":25317},{"id":25315,"createdAt":25316},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":25318,"slug":25319,"articleIntro":25318,"category":25320},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[25321],{"metadata":25322,"sys":25325,"fields":25332},{"tags":25323,"concepts":25324},[],[],{"space":25326,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25328,"publishedVersion":311,"revision":63,"contentType":25330,"locale":29},{"sys":25327},{"type":12,"linkType":13,"id":14},{"sys":25329},{"id":21,"type":12,"linkType":22},{"sys":25331},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25333,"metaTitle":321,"metaDescription":322,"mainTitle":25334,"subtitle":340,"heroImage":25349,"ctaButton":363,"ctaLink":364},[320],{"data":25335,"content":25336,"nodeType":75},{},[25337,25343],{"data":25338,"content":25339,"nodeType":333},{},[25340],{"data":25341,"marks":25342,"value":332,"nodeType":83},{},[],{"data":25344,"content":25345,"nodeType":88},{},[25346],{"data":25347,"marks":25348,"value":293,"nodeType":83},{},[],{"metadata":25350,"sys":25353,"fields":25358},{"tags":25351,"concepts":25352},[],[],{"space":25354,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25356,"publishedVersion":63,"revision":45,"locale":29},{"sys":25355},{"type":12,"linkType":13,"id":14},{"sys":25357},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25359},{"url":355,"details":25360,"fileName":361,"contentType":362},{"size":357,"image":25361},{"width":359,"height":360},{"sys":25363,"fields":25366},{"id":25364,"createdAt":25365},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":25367,"slug":25368,"articleIntro":25367,"category":25369},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[25370],{"metadata":25371,"sys":25374,"fields":25381},{"tags":25372,"concepts":25373},[],[],{"space":25375,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25377,"publishedVersion":311,"revision":63,"contentType":25379,"locale":29},{"sys":25376},{"type":12,"linkType":13,"id":14},{"sys":25378},{"id":21,"type":12,"linkType":22},{"sys":25380},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25382,"metaTitle":321,"metaDescription":322,"mainTitle":25383,"subtitle":340,"heroImage":25398,"ctaButton":363,"ctaLink":364},[320],{"data":25384,"content":25385,"nodeType":75},{},[25386,25392],{"data":25387,"content":25388,"nodeType":333},{},[25389],{"data":25390,"marks":25391,"value":332,"nodeType":83},{},[],{"data":25393,"content":25394,"nodeType":88},{},[25395],{"data":25396,"marks":25397,"value":293,"nodeType":83},{},[],{"metadata":25399,"sys":25402,"fields":25407},{"tags":25400,"concepts":25401},[],[],{"space":25403,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25405,"publishedVersion":63,"revision":45,"locale":29},{"sys":25404},{"type":12,"linkType":13,"id":14},{"sys":25406},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25408},{"url":355,"details":25409,"fileName":361,"contentType":362},{"size":357,"image":25410},{"width":359,"height":360},{"sys":25412,"fields":25414},{"id":25413,"createdAt":4926},"IZVxgFtKjx89x5I04Z8oh",{"title":25415,"slug":25416,"articleIntro":25415,"category":25417},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[25418],{"metadata":25419,"sys":25422,"fields":25429},{"tags":25420,"concepts":25421},[],[],{"space":25423,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25425,"publishedVersion":311,"revision":63,"contentType":25427,"locale":29},{"sys":25424},{"type":12,"linkType":13,"id":14},{"sys":25426},{"id":21,"type":12,"linkType":22},{"sys":25428},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25430,"metaTitle":321,"metaDescription":322,"mainTitle":25431,"subtitle":340,"heroImage":25446,"ctaButton":363,"ctaLink":364},[320],{"data":25432,"content":25433,"nodeType":75},{},[25434,25440],{"data":25435,"content":25436,"nodeType":333},{},[25437],{"data":25438,"marks":25439,"value":332,"nodeType":83},{},[],{"data":25441,"content":25442,"nodeType":88},{},[25443],{"data":25444,"marks":25445,"value":293,"nodeType":83},{},[],{"metadata":25447,"sys":25450,"fields":25455},{"tags":25448,"concepts":25449},[],[],{"space":25451,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25453,"publishedVersion":63,"revision":45,"locale":29},{"sys":25452},{"type":12,"linkType":13,"id":14},{"sys":25454},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25456},{"url":355,"details":25457,"fileName":361,"contentType":362},{"size":357,"image":25458},{"width":359,"height":360},{"sys":25460,"fields":25463},{"id":25461,"createdAt":25462},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":25464,"slug":25465,"articleIntro":25464,"category":25466},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[25467],{"metadata":25468,"sys":25471,"fields":25478},{"tags":25469,"concepts":25470},[],[],{"space":25472,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25474,"publishedVersion":311,"revision":63,"contentType":25476,"locale":29},{"sys":25473},{"type":12,"linkType":13,"id":14},{"sys":25475},{"id":21,"type":12,"linkType":22},{"sys":25477},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25479,"metaTitle":321,"metaDescription":322,"mainTitle":25480,"subtitle":340,"heroImage":25495,"ctaButton":363,"ctaLink":364},[320],{"data":25481,"content":25482,"nodeType":75},{},[25483,25489],{"data":25484,"content":25485,"nodeType":333},{},[25486],{"data":25487,"marks":25488,"value":332,"nodeType":83},{},[],{"data":25490,"content":25491,"nodeType":88},{},[25492],{"data":25493,"marks":25494,"value":293,"nodeType":83},{},[],{"metadata":25496,"sys":25499,"fields":25504},{"tags":25497,"concepts":25498},[],[],{"space":25500,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25502,"publishedVersion":63,"revision":45,"locale":29},{"sys":25501},{"type":12,"linkType":13,"id":14},{"sys":25503},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25505},{"url":355,"details":25506,"fileName":361,"contentType":362},{"size":357,"image":25507},{"width":359,"height":360},{"sys":25509,"fields":25512},{"id":25510,"createdAt":25511},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":25513,"slug":25514,"articleIntro":25513,"category":25515},"Compte 211 - Terrains","compte-211-terrains",[25516],{"metadata":25517,"sys":25520,"fields":25527},{"tags":25518,"concepts":25519},[],[],{"space":25521,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25523,"publishedVersion":311,"revision":63,"contentType":25525,"locale":29},{"sys":25522},{"type":12,"linkType":13,"id":14},{"sys":25524},{"id":21,"type":12,"linkType":22},{"sys":25526},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25528,"metaTitle":321,"metaDescription":322,"mainTitle":25529,"subtitle":340,"heroImage":25544,"ctaButton":363,"ctaLink":364},[320],{"data":25530,"content":25531,"nodeType":75},{},[25532,25538],{"data":25533,"content":25534,"nodeType":333},{},[25535],{"data":25536,"marks":25537,"value":332,"nodeType":83},{},[],{"data":25539,"content":25540,"nodeType":88},{},[25541],{"data":25542,"marks":25543,"value":293,"nodeType":83},{},[],{"metadata":25545,"sys":25548,"fields":25553},{"tags":25546,"concepts":25547},[],[],{"space":25549,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25551,"publishedVersion":63,"revision":45,"locale":29},{"sys":25550},{"type":12,"linkType":13,"id":14},{"sys":25552},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25554},{"url":355,"details":25555,"fileName":361,"contentType":362},{"size":357,"image":25556},{"width":359,"height":360},{"sys":25558,"fields":25561},{"id":25559,"createdAt":25560},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25562,"slug":25563,"articleIntro":25562,"category":25564},"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",[25565],{"metadata":25566,"sys":25569,"fields":25576},{"tags":25567,"concepts":25568},[],[],{"space":25570,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25572,"publishedVersion":311,"revision":63,"contentType":25574,"locale":29},{"sys":25571},{"type":12,"linkType":13,"id":14},{"sys":25573},{"id":21,"type":12,"linkType":22},{"sys":25575},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25577,"metaTitle":321,"metaDescription":322,"mainTitle":25578,"subtitle":340,"heroImage":25593,"ctaButton":363,"ctaLink":364},[320],{"data":25579,"content":25580,"nodeType":75},{},[25581,25587],{"data":25582,"content":25583,"nodeType":333},{},[25584],{"data":25585,"marks":25586,"value":332,"nodeType":83},{},[],{"data":25588,"content":25589,"nodeType":88},{},[25590],{"data":25591,"marks":25592,"value":293,"nodeType":83},{},[],{"metadata":25594,"sys":25597,"fields":25602},{"tags":25595,"concepts":25596},[],[],{"space":25598,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25600,"publishedVersion":63,"revision":45,"locale":29},{"sys":25599},{"type":12,"linkType":13,"id":14},{"sys":25601},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25603},{"url":355,"details":25604,"fileName":361,"contentType":362},{"size":357,"image":25605},{"width":359,"height":360},{"sys":25607,"fields":25610},{"id":25608,"createdAt":25609},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":25611,"slug":25612,"articleIntro":25611,"category":25613},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[25614],{"metadata":25615,"sys":25618,"fields":25625},{"tags":25616,"concepts":25617},[],[],{"space":25619,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25621,"publishedVersion":311,"revision":63,"contentType":25623,"locale":29},{"sys":25620},{"type":12,"linkType":13,"id":14},{"sys":25622},{"id":21,"type":12,"linkType":22},{"sys":25624},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25626,"metaTitle":321,"metaDescription":322,"mainTitle":25627,"subtitle":340,"heroImage":25642,"ctaButton":363,"ctaLink":364},[320],{"data":25628,"content":25629,"nodeType":75},{},[25630,25636],{"data":25631,"content":25632,"nodeType":333},{},[25633],{"data":25634,"marks":25635,"value":332,"nodeType":83},{},[],{"data":25637,"content":25638,"nodeType":88},{},[25639],{"data":25640,"marks":25641,"value":293,"nodeType":83},{},[],{"metadata":25643,"sys":25646,"fields":25651},{"tags":25644,"concepts":25645},[],[],{"space":25647,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25649,"publishedVersion":63,"revision":45,"locale":29},{"sys":25648},{"type":12,"linkType":13,"id":14},{"sys":25650},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25652},{"url":355,"details":25653,"fileName":361,"contentType":362},{"size":357,"image":25654},{"width":359,"height":360},{"sys":25656,"fields":25659},{"id":25657,"createdAt":25658},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":25660,"slug":25661,"articleIntro":25660,"category":25662},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[25663],{"metadata":25664,"sys":25667,"fields":25674},{"tags":25665,"concepts":25666},[],[],{"space":25668,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25670,"publishedVersion":311,"revision":63,"contentType":25672,"locale":29},{"sys":25669},{"type":12,"linkType":13,"id":14},{"sys":25671},{"id":21,"type":12,"linkType":22},{"sys":25673},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25675,"metaTitle":321,"metaDescription":322,"mainTitle":25676,"subtitle":340,"heroImage":25691,"ctaButton":363,"ctaLink":364},[320],{"data":25677,"content":25678,"nodeType":75},{},[25679,25685],{"data":25680,"content":25681,"nodeType":333},{},[25682],{"data":25683,"marks":25684,"value":332,"nodeType":83},{},[],{"data":25686,"content":25687,"nodeType":88},{},[25688],{"data":25689,"marks":25690,"value":293,"nodeType":83},{},[],{"metadata":25692,"sys":25695,"fields":25700},{"tags":25693,"concepts":25694},[],[],{"space":25696,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25698,"publishedVersion":63,"revision":45,"locale":29},{"sys":25697},{"type":12,"linkType":13,"id":14},{"sys":25699},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25701},{"url":355,"details":25702,"fileName":361,"contentType":362},{"size":357,"image":25703},{"width":359,"height":360},{"sys":25705,"fields":25708},{"id":25706,"createdAt":25707},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":25709,"slug":25710,"articleIntro":25709,"category":25711},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[25712],{"metadata":25713,"sys":25716,"fields":25723},{"tags":25714,"concepts":25715},[],[],{"space":25717,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25719,"publishedVersion":311,"revision":63,"contentType":25721,"locale":29},{"sys":25718},{"type":12,"linkType":13,"id":14},{"sys":25720},{"id":21,"type":12,"linkType":22},{"sys":25722},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25724,"metaTitle":321,"metaDescription":322,"mainTitle":25725,"subtitle":340,"heroImage":25740,"ctaButton":363,"ctaLink":364},[320],{"data":25726,"content":25727,"nodeType":75},{},[25728,25734],{"data":25729,"content":25730,"nodeType":333},{},[25731],{"data":25732,"marks":25733,"value":332,"nodeType":83},{},[],{"data":25735,"content":25736,"nodeType":88},{},[25737],{"data":25738,"marks":25739,"value":293,"nodeType":83},{},[],{"metadata":25741,"sys":25744,"fields":25749},{"tags":25742,"concepts":25743},[],[],{"space":25745,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25747,"publishedVersion":63,"revision":45,"locale":29},{"sys":25746},{"type":12,"linkType":13,"id":14},{"sys":25748},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25750},{"url":355,"details":25751,"fileName":361,"contentType":362},{"size":357,"image":25752},{"width":359,"height":360},{"sys":25754,"fields":25757},{"id":25755,"createdAt":25756},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":25758,"slug":25759,"articleIntro":25758,"category":25760},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[25761],{"metadata":25762,"sys":25765,"fields":25772},{"tags":25763,"concepts":25764},[],[],{"space":25766,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25768,"publishedVersion":311,"revision":63,"contentType":25770,"locale":29},{"sys":25767},{"type":12,"linkType":13,"id":14},{"sys":25769},{"id":21,"type":12,"linkType":22},{"sys":25771},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25773,"metaTitle":321,"metaDescription":322,"mainTitle":25774,"subtitle":340,"heroImage":25789,"ctaButton":363,"ctaLink":364},[320],{"data":25775,"content":25776,"nodeType":75},{},[25777,25783],{"data":25778,"content":25779,"nodeType":333},{},[25780],{"data":25781,"marks":25782,"value":332,"nodeType":83},{},[],{"data":25784,"content":25785,"nodeType":88},{},[25786],{"data":25787,"marks":25788,"value":293,"nodeType":83},{},[],{"metadata":25790,"sys":25793,"fields":25798},{"tags":25791,"concepts":25792},[],[],{"space":25794,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25796,"publishedVersion":63,"revision":45,"locale":29},{"sys":25795},{"type":12,"linkType":13,"id":14},{"sys":25797},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25799},{"url":355,"details":25800,"fileName":361,"contentType":362},{"size":357,"image":25801},{"width":359,"height":360},{"sys":25803,"fields":25806},{"id":25804,"createdAt":25805},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":25807,"slug":25808,"articleIntro":25807,"category":25809},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[25810],{"metadata":25811,"sys":25814,"fields":25821},{"tags":25812,"concepts":25813},[],[],{"space":25815,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25817,"publishedVersion":311,"revision":63,"contentType":25819,"locale":29},{"sys":25816},{"type":12,"linkType":13,"id":14},{"sys":25818},{"id":21,"type":12,"linkType":22},{"sys":25820},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25822,"metaTitle":321,"metaDescription":322,"mainTitle":25823,"subtitle":340,"heroImage":25838,"ctaButton":363,"ctaLink":364},[320],{"data":25824,"content":25825,"nodeType":75},{},[25826,25832],{"data":25827,"content":25828,"nodeType":333},{},[25829],{"data":25830,"marks":25831,"value":332,"nodeType":83},{},[],{"data":25833,"content":25834,"nodeType":88},{},[25835],{"data":25836,"marks":25837,"value":293,"nodeType":83},{},[],{"metadata":25839,"sys":25842,"fields":25847},{"tags":25840,"concepts":25841},[],[],{"space":25843,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25845,"publishedVersion":63,"revision":45,"locale":29},{"sys":25844},{"type":12,"linkType":13,"id":14},{"sys":25846},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25848},{"url":355,"details":25849,"fileName":361,"contentType":362},{"size":357,"image":25850},{"width":359,"height":360},{"sys":25852,"fields":25855},{"id":25853,"createdAt":25854},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":25856,"slug":25857,"articleIntro":-1,"category":25858},"Compte 518 - Intérêts courus","compte-518-interets-courus",[25859],{"metadata":25860,"sys":25863,"fields":25870},{"tags":25861,"concepts":25862},[],[],{"space":25864,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25866,"publishedVersion":311,"revision":63,"contentType":25868,"locale":29},{"sys":25865},{"type":12,"linkType":13,"id":14},{"sys":25867},{"id":21,"type":12,"linkType":22},{"sys":25869},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25871,"metaTitle":321,"metaDescription":322,"mainTitle":25872,"subtitle":340,"heroImage":25887,"ctaButton":363,"ctaLink":364},[320],{"data":25873,"content":25874,"nodeType":75},{},[25875,25881],{"data":25876,"content":25877,"nodeType":333},{},[25878],{"data":25879,"marks":25880,"value":332,"nodeType":83},{},[],{"data":25882,"content":25883,"nodeType":88},{},[25884],{"data":25885,"marks":25886,"value":293,"nodeType":83},{},[],{"metadata":25888,"sys":25891,"fields":25896},{"tags":25889,"concepts":25890},[],[],{"space":25892,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25894,"publishedVersion":63,"revision":45,"locale":29},{"sys":25893},{"type":12,"linkType":13,"id":14},{"sys":25895},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25897},{"url":355,"details":25898,"fileName":361,"contentType":362},{"size":357,"image":25899},{"width":359,"height":360},{"sys":25901,"fields":25904},{"id":25902,"createdAt":25903},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":25905,"slug":25906,"articleIntro":25905,"category":25907},"Compte 6256 - Missions","compte-6256-missions",[25908],{"metadata":25909,"sys":25912,"fields":25919},{"tags":25910,"concepts":25911},[],[],{"space":25913,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25915,"publishedVersion":311,"revision":63,"contentType":25917,"locale":29},{"sys":25914},{"type":12,"linkType":13,"id":14},{"sys":25916},{"id":21,"type":12,"linkType":22},{"sys":25918},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25920,"metaTitle":321,"metaDescription":322,"mainTitle":25921,"subtitle":340,"heroImage":25936,"ctaButton":363,"ctaLink":364},[320],{"data":25922,"content":25923,"nodeType":75},{},[25924,25930],{"data":25925,"content":25926,"nodeType":333},{},[25927],{"data":25928,"marks":25929,"value":332,"nodeType":83},{},[],{"data":25931,"content":25932,"nodeType":88},{},[25933],{"data":25934,"marks":25935,"value":293,"nodeType":83},{},[],{"metadata":25937,"sys":25940,"fields":25945},{"tags":25938,"concepts":25939},[],[],{"space":25941,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25943,"publishedVersion":63,"revision":45,"locale":29},{"sys":25942},{"type":12,"linkType":13,"id":14},{"sys":25944},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25946},{"url":355,"details":25947,"fileName":361,"contentType":362},{"size":357,"image":25948},{"width":359,"height":360},{"sys":25950,"fields":25953},{"id":25951,"createdAt":25952},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":25954,"slug":25955,"articleIntro":25954,"category":25956},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[25957],{"metadata":25958,"sys":25961,"fields":25968},{"tags":25959,"concepts":25960},[],[],{"space":25962,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":25964,"publishedVersion":311,"revision":63,"contentType":25966,"locale":29},{"sys":25963},{"type":12,"linkType":13,"id":14},{"sys":25965},{"id":21,"type":12,"linkType":22},{"sys":25967},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":25969,"metaTitle":321,"metaDescription":322,"mainTitle":25970,"subtitle":340,"heroImage":25985,"ctaButton":363,"ctaLink":364},[320],{"data":25971,"content":25972,"nodeType":75},{},[25973,25979],{"data":25974,"content":25975,"nodeType":333},{},[25976],{"data":25977,"marks":25978,"value":332,"nodeType":83},{},[],{"data":25980,"content":25981,"nodeType":88},{},[25982],{"data":25983,"marks":25984,"value":293,"nodeType":83},{},[],{"metadata":25986,"sys":25989,"fields":25994},{"tags":25987,"concepts":25988},[],[],{"space":25990,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":25992,"publishedVersion":63,"revision":45,"locale":29},{"sys":25991},{"type":12,"linkType":13,"id":14},{"sys":25993},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":25995},{"url":355,"details":25996,"fileName":361,"contentType":362},{"size":357,"image":25997},{"width":359,"height":360},{"sys":25999,"fields":26002},{"id":26000,"createdAt":26001},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":26003,"slug":26004,"articleIntro":-1,"category":26005},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[26006],{"metadata":26007,"sys":26010,"fields":26017},{"tags":26008,"concepts":26009},[],[],{"space":26011,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26013,"publishedVersion":311,"revision":63,"contentType":26015,"locale":29},{"sys":26012},{"type":12,"linkType":13,"id":14},{"sys":26014},{"id":21,"type":12,"linkType":22},{"sys":26016},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26018,"metaTitle":321,"metaDescription":322,"mainTitle":26019,"subtitle":340,"heroImage":26034,"ctaButton":363,"ctaLink":364},[320],{"data":26020,"content":26021,"nodeType":75},{},[26022,26028],{"data":26023,"content":26024,"nodeType":333},{},[26025],{"data":26026,"marks":26027,"value":332,"nodeType":83},{},[],{"data":26029,"content":26030,"nodeType":88},{},[26031],{"data":26032,"marks":26033,"value":293,"nodeType":83},{},[],{"metadata":26035,"sys":26038,"fields":26043},{"tags":26036,"concepts":26037},[],[],{"space":26039,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26041,"publishedVersion":63,"revision":45,"locale":29},{"sys":26040},{"type":12,"linkType":13,"id":14},{"sys":26042},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26044},{"url":355,"details":26045,"fileName":361,"contentType":362},{"size":357,"image":26046},{"width":359,"height":360},{"sys":26048,"fields":26051},{"id":26049,"createdAt":26050},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":26052,"slug":26053,"articleIntro":-1,"category":26054},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[26055],{"metadata":26056,"sys":26059,"fields":26066},{"tags":26057,"concepts":26058},[],[],{"space":26060,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26062,"publishedVersion":311,"revision":63,"contentType":26064,"locale":29},{"sys":26061},{"type":12,"linkType":13,"id":14},{"sys":26063},{"id":21,"type":12,"linkType":22},{"sys":26065},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26067,"metaTitle":321,"metaDescription":322,"mainTitle":26068,"subtitle":340,"heroImage":26083,"ctaButton":363,"ctaLink":364},[320],{"data":26069,"content":26070,"nodeType":75},{},[26071,26077],{"data":26072,"content":26073,"nodeType":333},{},[26074],{"data":26075,"marks":26076,"value":332,"nodeType":83},{},[],{"data":26078,"content":26079,"nodeType":88},{},[26080],{"data":26081,"marks":26082,"value":293,"nodeType":83},{},[],{"metadata":26084,"sys":26087,"fields":26092},{"tags":26085,"concepts":26086},[],[],{"space":26088,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26090,"publishedVersion":63,"revision":45,"locale":29},{"sys":26089},{"type":12,"linkType":13,"id":14},{"sys":26091},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26093},{"url":355,"details":26094,"fileName":361,"contentType":362},{"size":357,"image":26095},{"width":359,"height":360},{"sys":26097,"fields":26100},{"id":26098,"createdAt":26099},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":26101,"slug":26102,"articleIntro":26101,"category":26103},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[26104],{"metadata":26105,"sys":26108,"fields":26115},{"tags":26106,"concepts":26107},[],[],{"space":26109,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26111,"publishedVersion":311,"revision":63,"contentType":26113,"locale":29},{"sys":26110},{"type":12,"linkType":13,"id":14},{"sys":26112},{"id":21,"type":12,"linkType":22},{"sys":26114},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26116,"metaTitle":321,"metaDescription":322,"mainTitle":26117,"subtitle":340,"heroImage":26132,"ctaButton":363,"ctaLink":364},[320],{"data":26118,"content":26119,"nodeType":75},{},[26120,26126],{"data":26121,"content":26122,"nodeType":333},{},[26123],{"data":26124,"marks":26125,"value":332,"nodeType":83},{},[],{"data":26127,"content":26128,"nodeType":88},{},[26129],{"data":26130,"marks":26131,"value":293,"nodeType":83},{},[],{"metadata":26133,"sys":26136,"fields":26141},{"tags":26134,"concepts":26135},[],[],{"space":26137,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26139,"publishedVersion":63,"revision":45,"locale":29},{"sys":26138},{"type":12,"linkType":13,"id":14},{"sys":26140},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26142},{"url":355,"details":26143,"fileName":361,"contentType":362},{"size":357,"image":26144},{"width":359,"height":360},{"sys":26146,"fields":26149},{"id":26147,"createdAt":26148},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":26150,"slug":26151,"articleIntro":-1,"category":26152},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[26153],{"metadata":26154,"sys":26157,"fields":26164},{"tags":26155,"concepts":26156},[],[],{"space":26158,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26160,"publishedVersion":311,"revision":63,"contentType":26162,"locale":29},{"sys":26159},{"type":12,"linkType":13,"id":14},{"sys":26161},{"id":21,"type":12,"linkType":22},{"sys":26163},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26165,"metaTitle":321,"metaDescription":322,"mainTitle":26166,"subtitle":340,"heroImage":26181,"ctaButton":363,"ctaLink":364},[320],{"data":26167,"content":26168,"nodeType":75},{},[26169,26175],{"data":26170,"content":26171,"nodeType":333},{},[26172],{"data":26173,"marks":26174,"value":332,"nodeType":83},{},[],{"data":26176,"content":26177,"nodeType":88},{},[26178],{"data":26179,"marks":26180,"value":293,"nodeType":83},{},[],{"metadata":26182,"sys":26185,"fields":26190},{"tags":26183,"concepts":26184},[],[],{"space":26186,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26188,"publishedVersion":63,"revision":45,"locale":29},{"sys":26187},{"type":12,"linkType":13,"id":14},{"sys":26189},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26191},{"url":355,"details":26192,"fileName":361,"contentType":362},{"size":357,"image":26193},{"width":359,"height":360},{"sys":26195,"fields":26198},{"id":26196,"createdAt":26197},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":26199,"slug":26200,"articleIntro":26199,"category":26201},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[26202],{"metadata":26203,"sys":26206,"fields":26213},{"tags":26204,"concepts":26205},[],[],{"space":26207,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26209,"publishedVersion":311,"revision":63,"contentType":26211,"locale":29},{"sys":26208},{"type":12,"linkType":13,"id":14},{"sys":26210},{"id":21,"type":12,"linkType":22},{"sys":26212},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26214,"metaTitle":321,"metaDescription":322,"mainTitle":26215,"subtitle":340,"heroImage":26230,"ctaButton":363,"ctaLink":364},[320],{"data":26216,"content":26217,"nodeType":75},{},[26218,26224],{"data":26219,"content":26220,"nodeType":333},{},[26221],{"data":26222,"marks":26223,"value":332,"nodeType":83},{},[],{"data":26225,"content":26226,"nodeType":88},{},[26227],{"data":26228,"marks":26229,"value":293,"nodeType":83},{},[],{"metadata":26231,"sys":26234,"fields":26239},{"tags":26232,"concepts":26233},[],[],{"space":26235,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26237,"publishedVersion":63,"revision":45,"locale":29},{"sys":26236},{"type":12,"linkType":13,"id":14},{"sys":26238},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26240},{"url":355,"details":26241,"fileName":361,"contentType":362},{"size":357,"image":26242},{"width":359,"height":360},{"sys":26244,"fields":26247},{"id":26245,"createdAt":26246},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":26248,"slug":26249,"articleIntro":26248,"category":26250},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[26251],{"metadata":26252,"sys":26255,"fields":26262},{"tags":26253,"concepts":26254},[],[],{"space":26256,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26258,"publishedVersion":311,"revision":63,"contentType":26260,"locale":29},{"sys":26257},{"type":12,"linkType":13,"id":14},{"sys":26259},{"id":21,"type":12,"linkType":22},{"sys":26261},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26263,"metaTitle":321,"metaDescription":322,"mainTitle":26264,"subtitle":340,"heroImage":26279,"ctaButton":363,"ctaLink":364},[320],{"data":26265,"content":26266,"nodeType":75},{},[26267,26273],{"data":26268,"content":26269,"nodeType":333},{},[26270],{"data":26271,"marks":26272,"value":332,"nodeType":83},{},[],{"data":26274,"content":26275,"nodeType":88},{},[26276],{"data":26277,"marks":26278,"value":293,"nodeType":83},{},[],{"metadata":26280,"sys":26283,"fields":26288},{"tags":26281,"concepts":26282},[],[],{"space":26284,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26286,"publishedVersion":63,"revision":45,"locale":29},{"sys":26285},{"type":12,"linkType":13,"id":14},{"sys":26287},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26289},{"url":355,"details":26290,"fileName":361,"contentType":362},{"size":357,"image":26291},{"width":359,"height":360},{"sys":26293,"fields":26296},{"id":26294,"createdAt":26295},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":26297,"slug":26298,"articleIntro":26297,"category":26299},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[26300],{"metadata":26301,"sys":26304,"fields":26311},{"tags":26302,"concepts":26303},[],[],{"space":26305,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26307,"publishedVersion":311,"revision":63,"contentType":26309,"locale":29},{"sys":26306},{"type":12,"linkType":13,"id":14},{"sys":26308},{"id":21,"type":12,"linkType":22},{"sys":26310},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26312,"metaTitle":321,"metaDescription":322,"mainTitle":26313,"subtitle":340,"heroImage":26328,"ctaButton":363,"ctaLink":364},[320],{"data":26314,"content":26315,"nodeType":75},{},[26316,26322],{"data":26317,"content":26318,"nodeType":333},{},[26319],{"data":26320,"marks":26321,"value":332,"nodeType":83},{},[],{"data":26323,"content":26324,"nodeType":88},{},[26325],{"data":26326,"marks":26327,"value":293,"nodeType":83},{},[],{"metadata":26329,"sys":26332,"fields":26337},{"tags":26330,"concepts":26331},[],[],{"space":26333,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26335,"publishedVersion":63,"revision":45,"locale":29},{"sys":26334},{"type":12,"linkType":13,"id":14},{"sys":26336},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26338},{"url":355,"details":26339,"fileName":361,"contentType":362},{"size":357,"image":26340},{"width":359,"height":360},{"sys":26342,"fields":26345},{"id":26343,"createdAt":26344},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":26346,"slug":26347,"articleIntro":26348,"category":26349},"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.",[26350],{"metadata":26351,"sys":26354,"fields":26361},{"tags":26352,"concepts":26353},[],[],{"space":26355,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26357,"publishedVersion":311,"revision":63,"contentType":26359,"locale":29},{"sys":26356},{"type":12,"linkType":13,"id":14},{"sys":26358},{"id":21,"type":12,"linkType":22},{"sys":26360},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26362,"metaTitle":321,"metaDescription":322,"mainTitle":26363,"subtitle":340,"heroImage":26378,"ctaButton":363,"ctaLink":364},[320],{"data":26364,"content":26365,"nodeType":75},{},[26366,26372],{"data":26367,"content":26368,"nodeType":333},{},[26369],{"data":26370,"marks":26371,"value":332,"nodeType":83},{},[],{"data":26373,"content":26374,"nodeType":88},{},[26375],{"data":26376,"marks":26377,"value":293,"nodeType":83},{},[],{"metadata":26379,"sys":26382,"fields":26387},{"tags":26380,"concepts":26381},[],[],{"space":26383,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26385,"publishedVersion":63,"revision":45,"locale":29},{"sys":26384},{"type":12,"linkType":13,"id":14},{"sys":26386},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26388},{"url":355,"details":26389,"fileName":361,"contentType":362},{"size":357,"image":26390},{"width":359,"height":360},{"sys":26392,"fields":26395},{"id":26393,"createdAt":26394},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":26396,"slug":26397,"articleIntro":26396,"category":26398},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[26399],{"metadata":26400,"sys":26403,"fields":26410},{"tags":26401,"concepts":26402},[],[],{"space":26404,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26406,"publishedVersion":311,"revision":63,"contentType":26408,"locale":29},{"sys":26405},{"type":12,"linkType":13,"id":14},{"sys":26407},{"id":21,"type":12,"linkType":22},{"sys":26409},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26411,"metaTitle":321,"metaDescription":322,"mainTitle":26412,"subtitle":340,"heroImage":26427,"ctaButton":363,"ctaLink":364},[320],{"data":26413,"content":26414,"nodeType":75},{},[26415,26421],{"data":26416,"content":26417,"nodeType":333},{},[26418],{"data":26419,"marks":26420,"value":332,"nodeType":83},{},[],{"data":26422,"content":26423,"nodeType":88},{},[26424],{"data":26425,"marks":26426,"value":293,"nodeType":83},{},[],{"metadata":26428,"sys":26431,"fields":26436},{"tags":26429,"concepts":26430},[],[],{"space":26432,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26434,"publishedVersion":63,"revision":45,"locale":29},{"sys":26433},{"type":12,"linkType":13,"id":14},{"sys":26435},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26437},{"url":355,"details":26438,"fileName":361,"contentType":362},{"size":357,"image":26439},{"width":359,"height":360},{"sys":26441,"fields":26444},{"id":26442,"createdAt":26443},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":26445,"slug":26446,"articleIntro":26445,"category":26447},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[26448],{"metadata":26449,"sys":26452,"fields":26459},{"tags":26450,"concepts":26451},[],[],{"space":26453,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26455,"publishedVersion":311,"revision":63,"contentType":26457,"locale":29},{"sys":26454},{"type":12,"linkType":13,"id":14},{"sys":26456},{"id":21,"type":12,"linkType":22},{"sys":26458},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26460,"metaTitle":321,"metaDescription":322,"mainTitle":26461,"subtitle":340,"heroImage":26476,"ctaButton":363,"ctaLink":364},[320],{"data":26462,"content":26463,"nodeType":75},{},[26464,26470],{"data":26465,"content":26466,"nodeType":333},{},[26467],{"data":26468,"marks":26469,"value":332,"nodeType":83},{},[],{"data":26471,"content":26472,"nodeType":88},{},[26473],{"data":26474,"marks":26475,"value":293,"nodeType":83},{},[],{"metadata":26477,"sys":26480,"fields":26485},{"tags":26478,"concepts":26479},[],[],{"space":26481,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26483,"publishedVersion":63,"revision":45,"locale":29},{"sys":26482},{"type":12,"linkType":13,"id":14},{"sys":26484},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26486},{"url":355,"details":26487,"fileName":361,"contentType":362},{"size":357,"image":26488},{"width":359,"height":360},{"sys":26490,"fields":26493},{"id":26491,"createdAt":26492},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26494,"slug":26495,"articleIntro":26494,"category":26496},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26497],{"metadata":26498,"sys":26501,"fields":26508},{"tags":26499,"concepts":26500},[],[],{"space":26502,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26504,"publishedVersion":311,"revision":63,"contentType":26506,"locale":29},{"sys":26503},{"type":12,"linkType":13,"id":14},{"sys":26505},{"id":21,"type":12,"linkType":22},{"sys":26507},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26509,"metaTitle":321,"metaDescription":322,"mainTitle":26510,"subtitle":340,"heroImage":26525,"ctaButton":363,"ctaLink":364},[320],{"data":26511,"content":26512,"nodeType":75},{},[26513,26519],{"data":26514,"content":26515,"nodeType":333},{},[26516],{"data":26517,"marks":26518,"value":332,"nodeType":83},{},[],{"data":26520,"content":26521,"nodeType":88},{},[26522],{"data":26523,"marks":26524,"value":293,"nodeType":83},{},[],{"metadata":26526,"sys":26529,"fields":26534},{"tags":26527,"concepts":26528},[],[],{"space":26530,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26532,"publishedVersion":63,"revision":45,"locale":29},{"sys":26531},{"type":12,"linkType":13,"id":14},{"sys":26533},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26535},{"url":355,"details":26536,"fileName":361,"contentType":362},{"size":357,"image":26537},{"width":359,"height":360},{"sys":26539,"fields":26542},{"id":26540,"createdAt":26541},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":26543,"slug":26544,"articleIntro":26543,"category":26545},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[26546],{"metadata":26547,"sys":26550,"fields":26557},{"tags":26548,"concepts":26549},[],[],{"space":26551,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26553,"publishedVersion":311,"revision":63,"contentType":26555,"locale":29},{"sys":26552},{"type":12,"linkType":13,"id":14},{"sys":26554},{"id":21,"type":12,"linkType":22},{"sys":26556},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26558,"metaTitle":321,"metaDescription":322,"mainTitle":26559,"subtitle":340,"heroImage":26574,"ctaButton":363,"ctaLink":364},[320],{"data":26560,"content":26561,"nodeType":75},{},[26562,26568],{"data":26563,"content":26564,"nodeType":333},{},[26565],{"data":26566,"marks":26567,"value":332,"nodeType":83},{},[],{"data":26569,"content":26570,"nodeType":88},{},[26571],{"data":26572,"marks":26573,"value":293,"nodeType":83},{},[],{"metadata":26575,"sys":26578,"fields":26583},{"tags":26576,"concepts":26577},[],[],{"space":26579,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26581,"publishedVersion":63,"revision":45,"locale":29},{"sys":26580},{"type":12,"linkType":13,"id":14},{"sys":26582},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26584},{"url":355,"details":26585,"fileName":361,"contentType":362},{"size":357,"image":26586},{"width":359,"height":360},{"sys":26588,"fields":26591},{"id":26589,"createdAt":26590},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":26592,"slug":26593,"articleIntro":-1,"category":26594},"Compte 705 - Études","compte-705-etudes",[26595],{"metadata":26596,"sys":26599,"fields":26606},{"tags":26597,"concepts":26598},[],[],{"space":26600,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26602,"publishedVersion":311,"revision":63,"contentType":26604,"locale":29},{"sys":26601},{"type":12,"linkType":13,"id":14},{"sys":26603},{"id":21,"type":12,"linkType":22},{"sys":26605},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26607,"metaTitle":321,"metaDescription":322,"mainTitle":26608,"subtitle":340,"heroImage":26623,"ctaButton":363,"ctaLink":364},[320],{"data":26609,"content":26610,"nodeType":75},{},[26611,26617],{"data":26612,"content":26613,"nodeType":333},{},[26614],{"data":26615,"marks":26616,"value":332,"nodeType":83},{},[],{"data":26618,"content":26619,"nodeType":88},{},[26620],{"data":26621,"marks":26622,"value":293,"nodeType":83},{},[],{"metadata":26624,"sys":26627,"fields":26632},{"tags":26625,"concepts":26626},[],[],{"space":26628,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26630,"publishedVersion":63,"revision":45,"locale":29},{"sys":26629},{"type":12,"linkType":13,"id":14},{"sys":26631},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26633},{"url":355,"details":26634,"fileName":361,"contentType":362},{"size":357,"image":26635},{"width":359,"height":360},{"sys":26637,"fields":26640},{"id":26638,"createdAt":26639},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":26641,"slug":26642,"articleIntro":26641,"category":26643},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[26644],{"metadata":26645,"sys":26648,"fields":26655},{"tags":26646,"concepts":26647},[],[],{"space":26649,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26651,"publishedVersion":311,"revision":63,"contentType":26653,"locale":29},{"sys":26650},{"type":12,"linkType":13,"id":14},{"sys":26652},{"id":21,"type":12,"linkType":22},{"sys":26654},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26656,"metaTitle":321,"metaDescription":322,"mainTitle":26657,"subtitle":340,"heroImage":26672,"ctaButton":363,"ctaLink":364},[320],{"data":26658,"content":26659,"nodeType":75},{},[26660,26666],{"data":26661,"content":26662,"nodeType":333},{},[26663],{"data":26664,"marks":26665,"value":332,"nodeType":83},{},[],{"data":26667,"content":26668,"nodeType":88},{},[26669],{"data":26670,"marks":26671,"value":293,"nodeType":83},{},[],{"metadata":26673,"sys":26676,"fields":26681},{"tags":26674,"concepts":26675},[],[],{"space":26677,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26679,"publishedVersion":63,"revision":45,"locale":29},{"sys":26678},{"type":12,"linkType":13,"id":14},{"sys":26680},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26682},{"url":355,"details":26683,"fileName":361,"contentType":362},{"size":357,"image":26684},{"width":359,"height":360},{"sys":26686,"fields":26689},{"id":26687,"createdAt":26688},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":26690,"slug":26691,"articleIntro":-1,"category":26692},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[26693],{"metadata":26694,"sys":26697,"fields":26704},{"tags":26695,"concepts":26696},[],[],{"space":26698,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26700,"publishedVersion":311,"revision":63,"contentType":26702,"locale":29},{"sys":26699},{"type":12,"linkType":13,"id":14},{"sys":26701},{"id":21,"type":12,"linkType":22},{"sys":26703},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26705,"metaTitle":321,"metaDescription":322,"mainTitle":26706,"subtitle":340,"heroImage":26721,"ctaButton":363,"ctaLink":364},[320],{"data":26707,"content":26708,"nodeType":75},{},[26709,26715],{"data":26710,"content":26711,"nodeType":333},{},[26712],{"data":26713,"marks":26714,"value":332,"nodeType":83},{},[],{"data":26716,"content":26717,"nodeType":88},{},[26718],{"data":26719,"marks":26720,"value":293,"nodeType":83},{},[],{"metadata":26722,"sys":26725,"fields":26730},{"tags":26723,"concepts":26724},[],[],{"space":26726,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26728,"publishedVersion":63,"revision":45,"locale":29},{"sys":26727},{"type":12,"linkType":13,"id":14},{"sys":26729},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26731},{"url":355,"details":26732,"fileName":361,"contentType":362},{"size":357,"image":26733},{"width":359,"height":360},{"sys":26735,"fields":26738},{"id":26736,"createdAt":26737},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":26739,"slug":26740,"articleIntro":-1,"category":26741},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[26742],{"metadata":26743,"sys":26746,"fields":26753},{"tags":26744,"concepts":26745},[],[],{"space":26747,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26749,"publishedVersion":311,"revision":63,"contentType":26751,"locale":29},{"sys":26748},{"type":12,"linkType":13,"id":14},{"sys":26750},{"id":21,"type":12,"linkType":22},{"sys":26752},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26754,"metaTitle":321,"metaDescription":322,"mainTitle":26755,"subtitle":340,"heroImage":26770,"ctaButton":363,"ctaLink":364},[320],{"data":26756,"content":26757,"nodeType":75},{},[26758,26764],{"data":26759,"content":26760,"nodeType":333},{},[26761],{"data":26762,"marks":26763,"value":332,"nodeType":83},{},[],{"data":26765,"content":26766,"nodeType":88},{},[26767],{"data":26768,"marks":26769,"value":293,"nodeType":83},{},[],{"metadata":26771,"sys":26774,"fields":26779},{"tags":26772,"concepts":26773},[],[],{"space":26775,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26777,"publishedVersion":63,"revision":45,"locale":29},{"sys":26776},{"type":12,"linkType":13,"id":14},{"sys":26778},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26780},{"url":355,"details":26781,"fileName":361,"contentType":362},{"size":357,"image":26782},{"width":359,"height":360},{"sys":26784,"fields":26787},{"id":26785,"createdAt":26786},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":26788,"slug":26789,"articleIntro":26788,"category":26790},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[26791],{"metadata":26792,"sys":26795,"fields":26802},{"tags":26793,"concepts":26794},[],[],{"space":26796,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26798,"publishedVersion":311,"revision":63,"contentType":26800,"locale":29},{"sys":26797},{"type":12,"linkType":13,"id":14},{"sys":26799},{"id":21,"type":12,"linkType":22},{"sys":26801},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26803,"metaTitle":321,"metaDescription":322,"mainTitle":26804,"subtitle":340,"heroImage":26819,"ctaButton":363,"ctaLink":364},[320],{"data":26805,"content":26806,"nodeType":75},{},[26807,26813],{"data":26808,"content":26809,"nodeType":333},{},[26810],{"data":26811,"marks":26812,"value":332,"nodeType":83},{},[],{"data":26814,"content":26815,"nodeType":88},{},[26816],{"data":26817,"marks":26818,"value":293,"nodeType":83},{},[],{"metadata":26820,"sys":26823,"fields":26828},{"tags":26821,"concepts":26822},[],[],{"space":26824,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26826,"publishedVersion":63,"revision":45,"locale":29},{"sys":26825},{"type":12,"linkType":13,"id":14},{"sys":26827},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26829},{"url":355,"details":26830,"fileName":361,"contentType":362},{"size":357,"image":26831},{"width":359,"height":360},{"sys":26833,"fields":26836},{"id":26834,"createdAt":26835},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":26837,"slug":26838,"articleIntro":-1,"category":26839},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[26840],{"metadata":26841,"sys":26844,"fields":26851},{"tags":26842,"concepts":26843},[],[],{"space":26845,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26847,"publishedVersion":311,"revision":63,"contentType":26849,"locale":29},{"sys":26846},{"type":12,"linkType":13,"id":14},{"sys":26848},{"id":21,"type":12,"linkType":22},{"sys":26850},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26852,"metaTitle":321,"metaDescription":322,"mainTitle":26853,"subtitle":340,"heroImage":26868,"ctaButton":363,"ctaLink":364},[320],{"data":26854,"content":26855,"nodeType":75},{},[26856,26862],{"data":26857,"content":26858,"nodeType":333},{},[26859],{"data":26860,"marks":26861,"value":332,"nodeType":83},{},[],{"data":26863,"content":26864,"nodeType":88},{},[26865],{"data":26866,"marks":26867,"value":293,"nodeType":83},{},[],{"metadata":26869,"sys":26872,"fields":26877},{"tags":26870,"concepts":26871},[],[],{"space":26873,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26875,"publishedVersion":63,"revision":45,"locale":29},{"sys":26874},{"type":12,"linkType":13,"id":14},{"sys":26876},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26878},{"url":355,"details":26879,"fileName":361,"contentType":362},{"size":357,"image":26880},{"width":359,"height":360},{"sys":26882,"fields":26885},{"id":26883,"createdAt":26884},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":26886,"slug":26887,"articleIntro":26886,"category":26888},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[26889],{"metadata":26890,"sys":26893,"fields":26900},{"tags":26891,"concepts":26892},[],[],{"space":26894,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26896,"publishedVersion":311,"revision":63,"contentType":26898,"locale":29},{"sys":26895},{"type":12,"linkType":13,"id":14},{"sys":26897},{"id":21,"type":12,"linkType":22},{"sys":26899},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26901,"metaTitle":321,"metaDescription":322,"mainTitle":26902,"subtitle":340,"heroImage":26917,"ctaButton":363,"ctaLink":364},[320],{"data":26903,"content":26904,"nodeType":75},{},[26905,26911],{"data":26906,"content":26907,"nodeType":333},{},[26908],{"data":26909,"marks":26910,"value":332,"nodeType":83},{},[],{"data":26912,"content":26913,"nodeType":88},{},[26914],{"data":26915,"marks":26916,"value":293,"nodeType":83},{},[],{"metadata":26918,"sys":26921,"fields":26926},{"tags":26919,"concepts":26920},[],[],{"space":26922,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26924,"publishedVersion":63,"revision":45,"locale":29},{"sys":26923},{"type":12,"linkType":13,"id":14},{"sys":26925},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26927},{"url":355,"details":26928,"fileName":361,"contentType":362},{"size":357,"image":26929},{"width":359,"height":360},{"sys":26931,"fields":26934},{"id":26932,"createdAt":26933},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":26935,"slug":26936,"articleIntro":26935,"category":26937},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[26938],{"metadata":26939,"sys":26942,"fields":26949},{"tags":26940,"concepts":26941},[],[],{"space":26943,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26945,"publishedVersion":311,"revision":63,"contentType":26947,"locale":29},{"sys":26944},{"type":12,"linkType":13,"id":14},{"sys":26946},{"id":21,"type":12,"linkType":22},{"sys":26948},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26950,"metaTitle":321,"metaDescription":322,"mainTitle":26951,"subtitle":340,"heroImage":26966,"ctaButton":363,"ctaLink":364},[320],{"data":26952,"content":26953,"nodeType":75},{},[26954,26960],{"data":26955,"content":26956,"nodeType":333},{},[26957],{"data":26958,"marks":26959,"value":332,"nodeType":83},{},[],{"data":26961,"content":26962,"nodeType":88},{},[26963],{"data":26964,"marks":26965,"value":293,"nodeType":83},{},[],{"metadata":26967,"sys":26970,"fields":26975},{"tags":26968,"concepts":26969},[],[],{"space":26971,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":26973,"publishedVersion":63,"revision":45,"locale":29},{"sys":26972},{"type":12,"linkType":13,"id":14},{"sys":26974},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":26976},{"url":355,"details":26977,"fileName":361,"contentType":362},{"size":357,"image":26978},{"width":359,"height":360},{"sys":26980,"fields":26983},{"id":26981,"createdAt":26982},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":26984,"slug":26985,"articleIntro":26984,"category":26986},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[26987],{"metadata":26988,"sys":26991,"fields":26998},{"tags":26989,"concepts":26990},[],[],{"space":26992,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":26994,"publishedVersion":311,"revision":63,"contentType":26996,"locale":29},{"sys":26993},{"type":12,"linkType":13,"id":14},{"sys":26995},{"id":21,"type":12,"linkType":22},{"sys":26997},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":26999,"metaTitle":321,"metaDescription":322,"mainTitle":27000,"subtitle":340,"heroImage":27015,"ctaButton":363,"ctaLink":364},[320],{"data":27001,"content":27002,"nodeType":75},{},[27003,27009],{"data":27004,"content":27005,"nodeType":333},{},[27006],{"data":27007,"marks":27008,"value":332,"nodeType":83},{},[],{"data":27010,"content":27011,"nodeType":88},{},[27012],{"data":27013,"marks":27014,"value":293,"nodeType":83},{},[],{"metadata":27016,"sys":27019,"fields":27024},{"tags":27017,"concepts":27018},[],[],{"space":27020,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27022,"publishedVersion":63,"revision":45,"locale":29},{"sys":27021},{"type":12,"linkType":13,"id":14},{"sys":27023},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27025},{"url":355,"details":27026,"fileName":361,"contentType":362},{"size":357,"image":27027},{"width":359,"height":360},{"sys":27029,"fields":27032},{"id":27030,"createdAt":27031},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":27033,"slug":27034,"articleIntro":27033,"category":27035},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[27036],{"metadata":27037,"sys":27040,"fields":27047},{"tags":27038,"concepts":27039},[],[],{"space":27041,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27043,"publishedVersion":311,"revision":63,"contentType":27045,"locale":29},{"sys":27042},{"type":12,"linkType":13,"id":14},{"sys":27044},{"id":21,"type":12,"linkType":22},{"sys":27046},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27048,"metaTitle":321,"metaDescription":322,"mainTitle":27049,"subtitle":340,"heroImage":27064,"ctaButton":363,"ctaLink":364},[320],{"data":27050,"content":27051,"nodeType":75},{},[27052,27058],{"data":27053,"content":27054,"nodeType":333},{},[27055],{"data":27056,"marks":27057,"value":332,"nodeType":83},{},[],{"data":27059,"content":27060,"nodeType":88},{},[27061],{"data":27062,"marks":27063,"value":293,"nodeType":83},{},[],{"metadata":27065,"sys":27068,"fields":27073},{"tags":27066,"concepts":27067},[],[],{"space":27069,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27071,"publishedVersion":63,"revision":45,"locale":29},{"sys":27070},{"type":12,"linkType":13,"id":14},{"sys":27072},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27074},{"url":355,"details":27075,"fileName":361,"contentType":362},{"size":357,"image":27076},{"width":359,"height":360},{"sys":27078,"fields":27081},{"id":27079,"createdAt":27080},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":27082,"slug":27083,"articleIntro":27082,"category":27084},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[27085],{"metadata":27086,"sys":27089,"fields":27096},{"tags":27087,"concepts":27088},[],[],{"space":27090,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27092,"publishedVersion":311,"revision":63,"contentType":27094,"locale":29},{"sys":27091},{"type":12,"linkType":13,"id":14},{"sys":27093},{"id":21,"type":12,"linkType":22},{"sys":27095},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27097,"metaTitle":321,"metaDescription":322,"mainTitle":27098,"subtitle":340,"heroImage":27113,"ctaButton":363,"ctaLink":364},[320],{"data":27099,"content":27100,"nodeType":75},{},[27101,27107],{"data":27102,"content":27103,"nodeType":333},{},[27104],{"data":27105,"marks":27106,"value":332,"nodeType":83},{},[],{"data":27108,"content":27109,"nodeType":88},{},[27110],{"data":27111,"marks":27112,"value":293,"nodeType":83},{},[],{"metadata":27114,"sys":27117,"fields":27122},{"tags":27115,"concepts":27116},[],[],{"space":27118,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27120,"publishedVersion":63,"revision":45,"locale":29},{"sys":27119},{"type":12,"linkType":13,"id":14},{"sys":27121},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27123},{"url":355,"details":27124,"fileName":361,"contentType":362},{"size":357,"image":27125},{"width":359,"height":360},{"sys":27127,"fields":27130},{"id":27128,"createdAt":27129},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":27131,"slug":27132,"articleIntro":27131,"category":27133},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[27134],{"metadata":27135,"sys":27138,"fields":27145},{"tags":27136,"concepts":27137},[],[],{"space":27139,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27141,"publishedVersion":311,"revision":63,"contentType":27143,"locale":29},{"sys":27140},{"type":12,"linkType":13,"id":14},{"sys":27142},{"id":21,"type":12,"linkType":22},{"sys":27144},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27146,"metaTitle":321,"metaDescription":322,"mainTitle":27147,"subtitle":340,"heroImage":27162,"ctaButton":363,"ctaLink":364},[320],{"data":27148,"content":27149,"nodeType":75},{},[27150,27156],{"data":27151,"content":27152,"nodeType":333},{},[27153],{"data":27154,"marks":27155,"value":332,"nodeType":83},{},[],{"data":27157,"content":27158,"nodeType":88},{},[27159],{"data":27160,"marks":27161,"value":293,"nodeType":83},{},[],{"metadata":27163,"sys":27166,"fields":27171},{"tags":27164,"concepts":27165},[],[],{"space":27167,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27169,"publishedVersion":63,"revision":45,"locale":29},{"sys":27168},{"type":12,"linkType":13,"id":14},{"sys":27170},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27172},{"url":355,"details":27173,"fileName":361,"contentType":362},{"size":357,"image":27174},{"width":359,"height":360},{"sys":27176,"fields":27179},{"id":27177,"createdAt":27178},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":27180,"slug":27181,"articleIntro":27180,"category":27182},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[27183],{"metadata":27184,"sys":27187,"fields":27194},{"tags":27185,"concepts":27186},[],[],{"space":27188,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27190,"publishedVersion":311,"revision":63,"contentType":27192,"locale":29},{"sys":27189},{"type":12,"linkType":13,"id":14},{"sys":27191},{"id":21,"type":12,"linkType":22},{"sys":27193},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27195,"metaTitle":321,"metaDescription":322,"mainTitle":27196,"subtitle":340,"heroImage":27211,"ctaButton":363,"ctaLink":364},[320],{"data":27197,"content":27198,"nodeType":75},{},[27199,27205],{"data":27200,"content":27201,"nodeType":333},{},[27202],{"data":27203,"marks":27204,"value":332,"nodeType":83},{},[],{"data":27206,"content":27207,"nodeType":88},{},[27208],{"data":27209,"marks":27210,"value":293,"nodeType":83},{},[],{"metadata":27212,"sys":27215,"fields":27220},{"tags":27213,"concepts":27214},[],[],{"space":27216,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27218,"publishedVersion":63,"revision":45,"locale":29},{"sys":27217},{"type":12,"linkType":13,"id":14},{"sys":27219},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27221},{"url":355,"details":27222,"fileName":361,"contentType":362},{"size":357,"image":27223},{"width":359,"height":360},{"sys":27225,"fields":27228},{"id":27226,"createdAt":27227},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":27229,"slug":27230,"articleIntro":27229,"category":27231},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[27232],{"metadata":27233,"sys":27236,"fields":27243},{"tags":27234,"concepts":27235},[],[],{"space":27237,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27239,"publishedVersion":311,"revision":63,"contentType":27241,"locale":29},{"sys":27238},{"type":12,"linkType":13,"id":14},{"sys":27240},{"id":21,"type":12,"linkType":22},{"sys":27242},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27244,"metaTitle":321,"metaDescription":322,"mainTitle":27245,"subtitle":340,"heroImage":27260,"ctaButton":363,"ctaLink":364},[320],{"data":27246,"content":27247,"nodeType":75},{},[27248,27254],{"data":27249,"content":27250,"nodeType":333},{},[27251],{"data":27252,"marks":27253,"value":332,"nodeType":83},{},[],{"data":27255,"content":27256,"nodeType":88},{},[27257],{"data":27258,"marks":27259,"value":293,"nodeType":83},{},[],{"metadata":27261,"sys":27264,"fields":27269},{"tags":27262,"concepts":27263},[],[],{"space":27265,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27267,"publishedVersion":63,"revision":45,"locale":29},{"sys":27266},{"type":12,"linkType":13,"id":14},{"sys":27268},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27270},{"url":355,"details":27271,"fileName":361,"contentType":362},{"size":357,"image":27272},{"width":359,"height":360},{"sys":27274,"fields":27277},{"id":27275,"createdAt":27276},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":27278,"slug":27279,"articleIntro":27280,"category":27281},"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",[27282],{"metadata":27283,"sys":27286,"fields":27293},{"tags":27284,"concepts":27285},[],[],{"space":27287,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27289,"publishedVersion":311,"revision":63,"contentType":27291,"locale":29},{"sys":27288},{"type":12,"linkType":13,"id":14},{"sys":27290},{"id":21,"type":12,"linkType":22},{"sys":27292},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27294,"metaTitle":321,"metaDescription":322,"mainTitle":27295,"subtitle":340,"heroImage":27310,"ctaButton":363,"ctaLink":364},[320],{"data":27296,"content":27297,"nodeType":75},{},[27298,27304],{"data":27299,"content":27300,"nodeType":333},{},[27301],{"data":27302,"marks":27303,"value":332,"nodeType":83},{},[],{"data":27305,"content":27306,"nodeType":88},{},[27307],{"data":27308,"marks":27309,"value":293,"nodeType":83},{},[],{"metadata":27311,"sys":27314,"fields":27319},{"tags":27312,"concepts":27313},[],[],{"space":27315,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27317,"publishedVersion":63,"revision":45,"locale":29},{"sys":27316},{"type":12,"linkType":13,"id":14},{"sys":27318},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27320},{"url":355,"details":27321,"fileName":361,"contentType":362},{"size":357,"image":27322},{"width":359,"height":360},{"sys":27324,"fields":27327},{"id":27325,"createdAt":27326},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":27328,"slug":27329,"articleIntro":27328,"category":27330},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[27331],{"metadata":27332,"sys":27335,"fields":27342},{"tags":27333,"concepts":27334},[],[],{"space":27336,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27338,"publishedVersion":311,"revision":63,"contentType":27340,"locale":29},{"sys":27337},{"type":12,"linkType":13,"id":14},{"sys":27339},{"id":21,"type":12,"linkType":22},{"sys":27341},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27343,"metaTitle":321,"metaDescription":322,"mainTitle":27344,"subtitle":340,"heroImage":27359,"ctaButton":363,"ctaLink":364},[320],{"data":27345,"content":27346,"nodeType":75},{},[27347,27353],{"data":27348,"content":27349,"nodeType":333},{},[27350],{"data":27351,"marks":27352,"value":332,"nodeType":83},{},[],{"data":27354,"content":27355,"nodeType":88},{},[27356],{"data":27357,"marks":27358,"value":293,"nodeType":83},{},[],{"metadata":27360,"sys":27363,"fields":27368},{"tags":27361,"concepts":27362},[],[],{"space":27364,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27366,"publishedVersion":63,"revision":45,"locale":29},{"sys":27365},{"type":12,"linkType":13,"id":14},{"sys":27367},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27369},{"url":355,"details":27370,"fileName":361,"contentType":362},{"size":357,"image":27371},{"width":359,"height":360},{"sys":27373,"fields":27376},{"id":27374,"createdAt":27375},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":27377,"slug":27378,"articleIntro":27379,"category":27380},"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.",[27381],{"metadata":27382,"sys":27385,"fields":27392},{"tags":27383,"concepts":27384},[],[],{"space":27386,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27388,"publishedVersion":311,"revision":63,"contentType":27390,"locale":29},{"sys":27387},{"type":12,"linkType":13,"id":14},{"sys":27389},{"id":21,"type":12,"linkType":22},{"sys":27391},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27393,"metaTitle":321,"metaDescription":322,"mainTitle":27394,"subtitle":340,"heroImage":27409,"ctaButton":363,"ctaLink":364},[320],{"data":27395,"content":27396,"nodeType":75},{},[27397,27403],{"data":27398,"content":27399,"nodeType":333},{},[27400],{"data":27401,"marks":27402,"value":332,"nodeType":83},{},[],{"data":27404,"content":27405,"nodeType":88},{},[27406],{"data":27407,"marks":27408,"value":293,"nodeType":83},{},[],{"metadata":27410,"sys":27413,"fields":27418},{"tags":27411,"concepts":27412},[],[],{"space":27414,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27416,"publishedVersion":63,"revision":45,"locale":29},{"sys":27415},{"type":12,"linkType":13,"id":14},{"sys":27417},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27419},{"url":355,"details":27420,"fileName":361,"contentType":362},{"size":357,"image":27421},{"width":359,"height":360},{"sys":27423,"fields":27426},{"id":27424,"createdAt":27425},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":27427,"slug":27428,"articleIntro":27427,"category":27429},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[27430],{"metadata":27431,"sys":27434,"fields":27441},{"tags":27432,"concepts":27433},[],[],{"space":27435,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27437,"publishedVersion":311,"revision":63,"contentType":27439,"locale":29},{"sys":27436},{"type":12,"linkType":13,"id":14},{"sys":27438},{"id":21,"type":12,"linkType":22},{"sys":27440},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27442,"metaTitle":321,"metaDescription":322,"mainTitle":27443,"subtitle":340,"heroImage":27458,"ctaButton":363,"ctaLink":364},[320],{"data":27444,"content":27445,"nodeType":75},{},[27446,27452],{"data":27447,"content":27448,"nodeType":333},{},[27449],{"data":27450,"marks":27451,"value":332,"nodeType":83},{},[],{"data":27453,"content":27454,"nodeType":88},{},[27455],{"data":27456,"marks":27457,"value":293,"nodeType":83},{},[],{"metadata":27459,"sys":27462,"fields":27467},{"tags":27460,"concepts":27461},[],[],{"space":27463,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27465,"publishedVersion":63,"revision":45,"locale":29},{"sys":27464},{"type":12,"linkType":13,"id":14},{"sys":27466},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27468},{"url":355,"details":27469,"fileName":361,"contentType":362},{"size":357,"image":27470},{"width":359,"height":360},{"sys":27472,"fields":27475},{"id":27473,"createdAt":27474},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":27476,"slug":27477,"articleIntro":27478,"category":27479},"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.",[27480],{"metadata":27481,"sys":27484,"fields":27491},{"tags":27482,"concepts":27483},[],[],{"space":27485,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27487,"publishedVersion":311,"revision":63,"contentType":27489,"locale":29},{"sys":27486},{"type":12,"linkType":13,"id":14},{"sys":27488},{"id":21,"type":12,"linkType":22},{"sys":27490},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27492,"metaTitle":321,"metaDescription":322,"mainTitle":27493,"subtitle":340,"heroImage":27508,"ctaButton":363,"ctaLink":364},[320],{"data":27494,"content":27495,"nodeType":75},{},[27496,27502],{"data":27497,"content":27498,"nodeType":333},{},[27499],{"data":27500,"marks":27501,"value":332,"nodeType":83},{},[],{"data":27503,"content":27504,"nodeType":88},{},[27505],{"data":27506,"marks":27507,"value":293,"nodeType":83},{},[],{"metadata":27509,"sys":27512,"fields":27517},{"tags":27510,"concepts":27511},[],[],{"space":27513,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27515,"publishedVersion":63,"revision":45,"locale":29},{"sys":27514},{"type":12,"linkType":13,"id":14},{"sys":27516},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27518},{"url":355,"details":27519,"fileName":361,"contentType":362},{"size":357,"image":27520},{"width":359,"height":360},{"sys":27522,"fields":27525},{"id":27523,"createdAt":27524},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":27526,"slug":27527,"articleIntro":27528,"category":27529},"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.",[27530],{"metadata":27531,"sys":27534,"fields":27541},{"tags":27532,"concepts":27533},[],[],{"space":27535,"id":306,"type":16,"createdAt":307,"updatedAt":308,"environment":27537,"publishedVersion":311,"revision":63,"contentType":27539,"locale":29},{"sys":27536},{"type":12,"linkType":13,"id":14},{"sys":27538},{"id":21,"type":12,"linkType":22},{"sys":27540},{"type":12,"linkType":27,"id":314},{"contentfulName":316,"modelCategoryName":317,"slug":318,"contentTypeSlug":27542,"metaTitle":321,"metaDescription":322,"mainTitle":27543,"subtitle":340,"heroImage":27558,"ctaButton":363,"ctaLink":364},[320],{"data":27544,"content":27545,"nodeType":75},{},[27546,27552],{"data":27547,"content":27548,"nodeType":333},{},[27549],{"data":27550,"marks":27551,"value":332,"nodeType":83},{},[],{"data":27553,"content":27554,"nodeType":88},{},[27555],{"data":27556,"marks":27557,"value":293,"nodeType":83},{},[],{"metadata":27559,"sys":27562,"fields":27567},{"tags":27560,"concepts":27561},[],[],{"space":27563,"id":348,"type":59,"createdAt":349,"updatedAt":349,"environment":27565,"publishedVersion":63,"revision":45,"locale":29},{"sys":27564},{"type":12,"linkType":13,"id":14},{"sys":27566},{"id":21,"type":12,"linkType":22},{"title":353,"description":293,"file":27568},{"url":355,"details":27569,"fileName":361,"contentType":362},{"size":357,"image":27570},{"width":359,"height":360},1780085409563]