[{"data":1,"prerenderedAt":27700},["ShallowReactive",2],{"tip-plan-comptable-compte-7756-immobilisations-financieres":3,"plan-comptable-compte-7756-immobilisations-financieres-similars":494},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-7756-immobilisations-financieres",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","2GqHFGraBmriWaZhmzbBHZ","Entry","2025-05-27T14:03:59.378Z","2025-06-03T09:53:09.906Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":425,"faq_structured_data":426,"category":427},"7756 - Immobilisations financières",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,141,148,201,208,215,269,276,283,290,385,392],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 7756 - Immobilisations financières",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 7756 concerne les reprises sur dépréciations des immobilisations financières à caractère exceptionnel",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 7756 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 7756 - Immobilisations financières est utilisé pour enregistrer les reprises sur dépréciations des immobilisations financières ayant un caractère exceptionnel. Ce compte s'inscrit dans la classe 7 (Produits) et plus précisément dans la catégorie 77 (Produits exceptionnels). Il permet de constater comptablement la reprise d'une dépréciation antérieurement constituée lorsque celle-ci n'a plus lieu d'être ou doit être ajustée à la baisse.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte 7756 fait partie d'une architecture comptable qui distingue les reprises selon leur nature :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Il se différencie du compte 78662 qui concerne les reprises sur dépréciations des immobilisations financières ayant un caractère financier (et non exceptionnel)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Il s'inscrit dans la logique des comptes de produits exceptionnels (77) qui enregistrent les opérations non liées à l'activité normale et courante de l'entreprise",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les immobilisations financières concernées par ce compte sont principalement :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171,181,191],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les titres de participation (compte 261)",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les titres immobilisés (comptes 271, 272, 273)",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Les prêts à long terme (compte 274)",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Les dépôts et cautionnements versés (compte 275)",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Les autres créances immobilisées (compte 276)",[],{},{"nodeType":95,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Quand utiliser le compte 7756 ?",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Le compte 7756 est utilisé dans les situations suivantes :",[],{},{"nodeType":216,"data":217,"content":218},"ordered-list",{},[219,229,239,249,259],{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Lors d'une reprise exceptionnelle de dépréciation : Quand une dépréciation d'immobilisations financières, précédemment constatée, doit être reprise en raison d'un événement exceptionnel ou inhabituel (comme une restructuration majeure, une décision de justice favorable, etc.)",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"En cas d'amélioration significative et inhabituelle de la valeur d'une immobilisation financière précédemment dépréciée, due à des circonstances extraordinaires",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Lors de la cession d'une immobilisation financière dépréciée : Pour solder la dépréciation antérieurement constituée, lorsque cette cession revêt un caractère exceptionnel",[],{},{"nodeType":121,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Dans le cadre d'opérations de restructuration exceptionnelles : Fusion, scission ou opérations assimilées ayant un impact sur la valeur des immobilisations financières",[],{},{"nodeType":121,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Lorsqu'une dépréciation devient sans objet suite à un événement majeur et inhabituel (modification réglementaire, décision judiciaire, etc.)",[],{},{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Le caractère exceptionnel distingue l'utilisation de ce compte par rapport au compte 78662 qui enregistre les reprises sur dépréciations d'immobilisations financières dans le cadre de la gestion financière normale de l'entreprise.",[],{},{"nodeType":95,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Quels sont les impacts fiscaux du compte 7756 ?",[],{},{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"L'utilisation du compte 7756 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":216,"data":291,"content":292},{},[293,303,327,351,375],{"nodeType":121,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Traitement fiscal des reprises : Les reprises sur dépréciations des immobilisations financières sont généralement imposables et viennent augmenter le résultat fiscal de l'entreprise. Elles constituent un produit qui neutralise une charge antérieurement déduite.",[],{},{"nodeType":121,"data":304,"content":305},{},[306,313,320],{"nodeType":87,"data":307,"content":308},{},[309],{"nodeType":82,"value":310,"marks":311,"data":312},"Distinction entre régime des plus et moins-values :",[],{},{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Si la reprise est liée à une cession d'immobilisation financière, elle s'intègre dans le calcul de la plus ou moins-value de cession",[],{},{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Le régime fiscal applicable dépendra de la nature des titres (titres de participation, autres immobilisations financières)",[],{},{"nodeType":121,"data":328,"content":329},{},[330,337,344],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Impact sur les réintégrations et déductions fiscales :",[],{},{"nodeType":87,"data":338,"content":339},{},[340],{"nodeType":82,"value":341,"marks":342,"data":343},"Les reprises sur dépréciations de titres de participation peuvent bénéficier du régime des plus-values à long terme sous certaines conditions",[],{},{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Pour les autres immobilisations financières, les reprises sont généralement imposables au taux normal",[],{},{"nodeType":121,"data":352,"content":353},{},[354,361,368],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Traitement particulier pour certaines immobilisations financières :",[],{},{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Les reprises concernant des titres relevant du régime mère-fille peuvent bénéficier d'une exonération partielle",[],{},{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"Les titres de participation détenus depuis plus de deux ans peuvent bénéficier d'un régime fiscal favorable",[],{},{"nodeType":121,"data":376,"content":377},{},[378],{"nodeType":87,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"Documentation nécessaire : L'entreprise doit justifier le caractère exceptionnel de la reprise pour son classement dans le compte 7756, ce qui peut faire l'objet d'un examen attentif lors d'un contrôle fiscal.",[],{},{"nodeType":95,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"3 point clés à retenir sur le compte 7756",[],{},{"nodeType":117,"data":393,"content":394},{},[395,405,415],{"nodeType":121,"data":396,"content":397},{},[398],{"nodeType":87,"data":399,"content":400},{},[401],{"nodeType":82,"value":402,"marks":403,"data":404},"Le compte 7756 enregistre exclusivement les reprises sur dépréciations d'immobilisations financières ayant un caractère exceptionnel, par opposition au compte 78662 qui concerne les reprises à caractère financier courant.",[],{},{"nodeType":121,"data":406,"content":407},{},[408],{"nodeType":87,"data":409,"content":410},{},[411],{"nodeType":82,"value":412,"marks":413,"data":414},"Son utilisation implique de justifier le caractère exceptionnel de l'opération, ce qui nécessite une documentation appropriée pour démontrer que la reprise est liée à un événement majeur et inhabituel.",[],{},{"nodeType":121,"data":416,"content":417},{},[418],{"nodeType":87,"data":419,"content":420},{},[421],{"nodeType":82,"value":422,"marks":423,"data":424},"La reprise de dépréciation constitue un produit imposable qui vient neutraliser une charge antérieurement déduite, avec des conséquences fiscales qui varient selon la nature des immobilisations financières concernées.",[],{},"compte-7756-immobilisations-financieres",false,[428],{"metadata":429,"sys":432,"fields":444},{"tags":430,"concepts":431},[],[],{"space":433,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":438,"publishedVersion":440,"revision":62,"contentType":441,"locale":29},{"sys":434},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":439},{"id":21,"type":12,"linkType":22},24,{"sys":442},{"type":12,"linkType":27,"id":443},"category",{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":448,"metaTitle":450,"metaDescription":451,"mainTitle":452,"subtitle":469,"heroImage":470,"ctaButton":492,"ctaLink":493},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[449],"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":453,"content":454,"nodeType":74},{},[455,462],{"data":456,"content":457,"nodeType":78},{},[458],{"data":459,"marks":460,"value":461,"nodeType":82},{},[],"Plan comptable général",{"data":463,"content":464,"nodeType":87},{},[465],{"data":466,"marks":467,"value":468,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":471,"sys":474,"fields":481},{"tags":472,"concepts":473},[],[],{"space":475,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":479,"publishedVersion":62,"revision":44,"locale":29},{"sys":476},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":480},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":483},"Facturation",{"url":484,"details":485,"fileName":490,"contentType":491},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":486,"image":487},246703,{"width":488,"height":489},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[495,544,593,642,692,741,790,839,888,937,986,1035,1084,1133,1182,1231,1280,1329,1378,1427,1476,1525,1574,1623,1672,1721,1770,1819,1868,1918,1967,2016,2065,2114,2163,2212,2261,2310,2359,2408,2457,2506,2555,2604,2653,2702,2751,2800,2849,2898,2947,2996,3045,3094,3143,3192,3241,3290,3339,3388,3437,3487,3536,3585,3634,3683,3732,3781,3830,3879,3928,3977,4026,4075,4124,4173,4222,4271,4320,4369,4418,4467,4516,4565,4614,4663,4712,4762,4811,4860,4909,4958,5007,5056,5105,5154,5203,5252,5301,5350,5399,5448,5497,5546,5595,5644,5693,5742,5791,5840,5889,5938,5987,6036,6085,6134,6183,6232,6281,6330,6379,6428,6478,6527,6576,6625,6674,6723,6772,6821,6870,6919,6968,7017,7066,7115,7164,7213,7262,7311,7360,7409,7458,7507,7556,7605,7654,7703,7752,7801,7850,7899,7949,7998,8047,8096,8145,8194,8243,8292,8341,8390,8439,8488,8537,8586,8635,8684,8733,8782,8831,8880,8929,8978,9027,9076,9125,9174,9223,9272,9321,9370,9419,9468,9517,9566,9615,9664,9713,9762,9811,9860,9909,9958,10007,10056,10105,10154,10203,10252,10301,10350,10399,10448,10497,10546,10595,10644,10693,10742,10791,10840,10889,10938,10987,11036,11085,11134,11183,11232,11281,11330,11379,11428,11477,11526,11574,11623,11672,11721,11770,11819,11868,11917,11966,12015,12064,12113,12162,12211,12260,12309,12358,12407,12456,12505,12554,12603,12652,12701,12750,12799,12848,12897,12946,12995,13044,13093,13142,13191,13241,13290,13339,13388,13437,13486,13536,13585,13634,13683,13732,13781,13830,13879,13928,13977,14026,14075,14124,14173,14222,14271,14320,14369,14418,14467,14516,14565,14614,14663,14712,14761,14810,14859,14908,14957,15006,15055,15103,15152,15201,15250,15299,15348,15397,15446,15495,15544,15593,15642,15691,15740,15789,15838,15887,15936,15985,16034,16083,16132,16181,16230,16279,16328,16377,16426,16475,16524,16573,16622,16671,16720,16769,16818,16867,16916,16965,17014,17063,17112,17161,17210,17259,17308,17357,17406,17455,17504,17553,17602,17651,17700,17749,17798,17847,17896,17946,17995,18044,18093,18142,18191,18240,18289,18338,18387,18436,18485,18534,18583,18632,18681,18730,18780,18829,18874,18923,18972,19021,19070,19119,19168,19217,19266,19315,19364,19413,19462,19511,19560,19609,19658,19707,19756,19805,19854,19903,19952,20001,20050,20099,20148,20197,20246,20295,20344,20393,20442,20491,20540,20589,20638,20687,20736,20785,20834,20883,20932,20981,21030,21079,21128,21177,21226,21275,21324,21373,21422,21471,21520,21569,21618,21667,21716,21765,21814,21863,21912,21961,22010,22059,22108,22158,22207,22256,22305,22354,22403,22452,22501,22550,22599,22648,22697,22746,22795,22844,22893,22942,22990,23039,23088,23137,23186,23235,23284,23333,23382,23431,23480,23529,23578,23627,23676,23725,23773,23822,23871,23920,23969,24018,24067,24116,24165,24214,24263,24312,24361,24411,24460,24509,24558,24607,24656,24705,24754,24804,24853,24902,24951,25000,25049,25098,25147,25196,25245,25294,25343,25392,25441,25490,25540,25589,25638,25687,25736,25785,25834,25883,25932,25981,26031,26080,26130,26179,26228,26277,26326,26375,26424,26473,26521,26570,26619,26669,26718,26767,26816,26865,26914,26963,27012,27061,27110,27159,27208,27258,27308,27357,27406,27455,27504,27552,27601,27650],{"sys":496,"fields":499},{"id":497,"createdAt":498},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":500,"slug":501,"articleIntro":500,"category":502},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[503],{"metadata":504,"sys":507,"fields":514},{"tags":505,"concepts":506},[],[],{"space":508,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":510,"publishedVersion":440,"revision":62,"contentType":512,"locale":29},{"sys":509},{"type":12,"linkType":13,"id":14},{"sys":511},{"id":21,"type":12,"linkType":22},{"sys":513},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":515,"metaTitle":450,"metaDescription":451,"mainTitle":516,"subtitle":469,"heroImage":531,"ctaButton":492,"ctaLink":493},[449],{"data":517,"content":518,"nodeType":74},{},[519,525],{"data":520,"content":521,"nodeType":78},{},[522],{"data":523,"marks":524,"value":461,"nodeType":82},{},[],{"data":526,"content":527,"nodeType":87},{},[528],{"data":529,"marks":530,"value":468,"nodeType":82},{},[],{"metadata":532,"sys":535,"fields":540},{"tags":533,"concepts":534},[],[],{"space":536,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":538,"publishedVersion":62,"revision":44,"locale":29},{"sys":537},{"type":12,"linkType":13,"id":14},{"sys":539},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":541},{"url":484,"details":542,"fileName":490,"contentType":491},{"size":486,"image":543},{"width":488,"height":489},{"sys":545,"fields":548},{"id":546,"createdAt":547},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":549,"slug":550,"articleIntro":549,"category":551},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[552],{"metadata":553,"sys":556,"fields":563},{"tags":554,"concepts":555},[],[],{"space":557,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":559,"publishedVersion":440,"revision":62,"contentType":561,"locale":29},{"sys":558},{"type":12,"linkType":13,"id":14},{"sys":560},{"id":21,"type":12,"linkType":22},{"sys":562},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":564,"metaTitle":450,"metaDescription":451,"mainTitle":565,"subtitle":469,"heroImage":580,"ctaButton":492,"ctaLink":493},[449],{"data":566,"content":567,"nodeType":74},{},[568,574],{"data":569,"content":570,"nodeType":78},{},[571],{"data":572,"marks":573,"value":461,"nodeType":82},{},[],{"data":575,"content":576,"nodeType":87},{},[577],{"data":578,"marks":579,"value":468,"nodeType":82},{},[],{"metadata":581,"sys":584,"fields":589},{"tags":582,"concepts":583},[],[],{"space":585,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":587,"publishedVersion":62,"revision":44,"locale":29},{"sys":586},{"type":12,"linkType":13,"id":14},{"sys":588},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":590},{"url":484,"details":591,"fileName":490,"contentType":491},{"size":486,"image":592},{"width":488,"height":489},{"sys":594,"fields":597},{"id":595,"createdAt":596},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":598,"slug":599,"articleIntro":-1,"category":600},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[601],{"metadata":602,"sys":605,"fields":612},{"tags":603,"concepts":604},[],[],{"space":606,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":608,"publishedVersion":440,"revision":62,"contentType":610,"locale":29},{"sys":607},{"type":12,"linkType":13,"id":14},{"sys":609},{"id":21,"type":12,"linkType":22},{"sys":611},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":613,"metaTitle":450,"metaDescription":451,"mainTitle":614,"subtitle":469,"heroImage":629,"ctaButton":492,"ctaLink":493},[449],{"data":615,"content":616,"nodeType":74},{},[617,623],{"data":618,"content":619,"nodeType":78},{},[620],{"data":621,"marks":622,"value":461,"nodeType":82},{},[],{"data":624,"content":625,"nodeType":87},{},[626],{"data":627,"marks":628,"value":468,"nodeType":82},{},[],{"metadata":630,"sys":633,"fields":638},{"tags":631,"concepts":632},[],[],{"space":634,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":636,"publishedVersion":62,"revision":44,"locale":29},{"sys":635},{"type":12,"linkType":13,"id":14},{"sys":637},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":639},{"url":484,"details":640,"fileName":490,"contentType":491},{"size":486,"image":641},{"width":488,"height":489},{"sys":643,"fields":646},{"id":644,"createdAt":645},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":647,"slug":648,"articleIntro":649,"category":650},"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",[651],{"metadata":652,"sys":655,"fields":662},{"tags":653,"concepts":654},[],[],{"space":656,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":658,"publishedVersion":440,"revision":62,"contentType":660,"locale":29},{"sys":657},{"type":12,"linkType":13,"id":14},{"sys":659},{"id":21,"type":12,"linkType":22},{"sys":661},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":663,"metaTitle":450,"metaDescription":451,"mainTitle":664,"subtitle":469,"heroImage":679,"ctaButton":492,"ctaLink":493},[449],{"data":665,"content":666,"nodeType":74},{},[667,673],{"data":668,"content":669,"nodeType":78},{},[670],{"data":671,"marks":672,"value":461,"nodeType":82},{},[],{"data":674,"content":675,"nodeType":87},{},[676],{"data":677,"marks":678,"value":468,"nodeType":82},{},[],{"metadata":680,"sys":683,"fields":688},{"tags":681,"concepts":682},[],[],{"space":684,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":686,"publishedVersion":62,"revision":44,"locale":29},{"sys":685},{"type":12,"linkType":13,"id":14},{"sys":687},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":689},{"url":484,"details":690,"fileName":490,"contentType":491},{"size":486,"image":691},{"width":488,"height":489},{"sys":693,"fields":696},{"id":694,"createdAt":695},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":697,"slug":698,"articleIntro":-1,"category":699},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[700],{"metadata":701,"sys":704,"fields":711},{"tags":702,"concepts":703},[],[],{"space":705,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":707,"publishedVersion":440,"revision":62,"contentType":709,"locale":29},{"sys":706},{"type":12,"linkType":13,"id":14},{"sys":708},{"id":21,"type":12,"linkType":22},{"sys":710},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":712,"metaTitle":450,"metaDescription":451,"mainTitle":713,"subtitle":469,"heroImage":728,"ctaButton":492,"ctaLink":493},[449],{"data":714,"content":715,"nodeType":74},{},[716,722],{"data":717,"content":718,"nodeType":78},{},[719],{"data":720,"marks":721,"value":461,"nodeType":82},{},[],{"data":723,"content":724,"nodeType":87},{},[725],{"data":726,"marks":727,"value":468,"nodeType":82},{},[],{"metadata":729,"sys":732,"fields":737},{"tags":730,"concepts":731},[],[],{"space":733,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":735,"publishedVersion":62,"revision":44,"locale":29},{"sys":734},{"type":12,"linkType":13,"id":14},{"sys":736},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":738},{"url":484,"details":739,"fileName":490,"contentType":491},{"size":486,"image":740},{"width":488,"height":489},{"sys":742,"fields":745},{"id":743,"createdAt":744},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":746,"slug":747,"articleIntro":746,"category":748},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[749],{"metadata":750,"sys":753,"fields":760},{"tags":751,"concepts":752},[],[],{"space":754,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":756,"publishedVersion":440,"revision":62,"contentType":758,"locale":29},{"sys":755},{"type":12,"linkType":13,"id":14},{"sys":757},{"id":21,"type":12,"linkType":22},{"sys":759},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":761,"metaTitle":450,"metaDescription":451,"mainTitle":762,"subtitle":469,"heroImage":777,"ctaButton":492,"ctaLink":493},[449],{"data":763,"content":764,"nodeType":74},{},[765,771],{"data":766,"content":767,"nodeType":78},{},[768],{"data":769,"marks":770,"value":461,"nodeType":82},{},[],{"data":772,"content":773,"nodeType":87},{},[774],{"data":775,"marks":776,"value":468,"nodeType":82},{},[],{"metadata":778,"sys":781,"fields":786},{"tags":779,"concepts":780},[],[],{"space":782,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":784,"publishedVersion":62,"revision":44,"locale":29},{"sys":783},{"type":12,"linkType":13,"id":14},{"sys":785},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":787},{"url":484,"details":788,"fileName":490,"contentType":491},{"size":486,"image":789},{"width":488,"height":489},{"sys":791,"fields":794},{"id":792,"createdAt":793},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":795,"slug":796,"articleIntro":-1,"category":797},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[798],{"metadata":799,"sys":802,"fields":809},{"tags":800,"concepts":801},[],[],{"space":803,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":805,"publishedVersion":440,"revision":62,"contentType":807,"locale":29},{"sys":804},{"type":12,"linkType":13,"id":14},{"sys":806},{"id":21,"type":12,"linkType":22},{"sys":808},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":810,"metaTitle":450,"metaDescription":451,"mainTitle":811,"subtitle":469,"heroImage":826,"ctaButton":492,"ctaLink":493},[449],{"data":812,"content":813,"nodeType":74},{},[814,820],{"data":815,"content":816,"nodeType":78},{},[817],{"data":818,"marks":819,"value":461,"nodeType":82},{},[],{"data":821,"content":822,"nodeType":87},{},[823],{"data":824,"marks":825,"value":468,"nodeType":82},{},[],{"metadata":827,"sys":830,"fields":835},{"tags":828,"concepts":829},[],[],{"space":831,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":833,"publishedVersion":62,"revision":44,"locale":29},{"sys":832},{"type":12,"linkType":13,"id":14},{"sys":834},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":836},{"url":484,"details":837,"fileName":490,"contentType":491},{"size":486,"image":838},{"width":488,"height":489},{"sys":840,"fields":843},{"id":841,"createdAt":842},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":844,"slug":845,"articleIntro":844,"category":846},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[847],{"metadata":848,"sys":851,"fields":858},{"tags":849,"concepts":850},[],[],{"space":852,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":854,"publishedVersion":440,"revision":62,"contentType":856,"locale":29},{"sys":853},{"type":12,"linkType":13,"id":14},{"sys":855},{"id":21,"type":12,"linkType":22},{"sys":857},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":859,"metaTitle":450,"metaDescription":451,"mainTitle":860,"subtitle":469,"heroImage":875,"ctaButton":492,"ctaLink":493},[449],{"data":861,"content":862,"nodeType":74},{},[863,869],{"data":864,"content":865,"nodeType":78},{},[866],{"data":867,"marks":868,"value":461,"nodeType":82},{},[],{"data":870,"content":871,"nodeType":87},{},[872],{"data":873,"marks":874,"value":468,"nodeType":82},{},[],{"metadata":876,"sys":879,"fields":884},{"tags":877,"concepts":878},[],[],{"space":880,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":882,"publishedVersion":62,"revision":44,"locale":29},{"sys":881},{"type":12,"linkType":13,"id":14},{"sys":883},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":885},{"url":484,"details":886,"fileName":490,"contentType":491},{"size":486,"image":887},{"width":488,"height":489},{"sys":889,"fields":892},{"id":890,"createdAt":891},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":893,"slug":894,"articleIntro":893,"category":895},"506 - Obligations","compte-506-obligations",[896],{"metadata":897,"sys":900,"fields":907},{"tags":898,"concepts":899},[],[],{"space":901,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":903,"publishedVersion":440,"revision":62,"contentType":905,"locale":29},{"sys":902},{"type":12,"linkType":13,"id":14},{"sys":904},{"id":21,"type":12,"linkType":22},{"sys":906},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":908,"metaTitle":450,"metaDescription":451,"mainTitle":909,"subtitle":469,"heroImage":924,"ctaButton":492,"ctaLink":493},[449],{"data":910,"content":911,"nodeType":74},{},[912,918],{"data":913,"content":914,"nodeType":78},{},[915],{"data":916,"marks":917,"value":461,"nodeType":82},{},[],{"data":919,"content":920,"nodeType":87},{},[921],{"data":922,"marks":923,"value":468,"nodeType":82},{},[],{"metadata":925,"sys":928,"fields":933},{"tags":926,"concepts":927},[],[],{"space":929,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":931,"publishedVersion":62,"revision":44,"locale":29},{"sys":930},{"type":12,"linkType":13,"id":14},{"sys":932},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":934},{"url":484,"details":935,"fileName":490,"contentType":491},{"size":486,"image":936},{"width":488,"height":489},{"sys":938,"fields":941},{"id":939,"createdAt":940},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":942,"slug":943,"articleIntro":-1,"category":944},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[945],{"metadata":946,"sys":949,"fields":956},{"tags":947,"concepts":948},[],[],{"space":950,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":952,"publishedVersion":440,"revision":62,"contentType":954,"locale":29},{"sys":951},{"type":12,"linkType":13,"id":14},{"sys":953},{"id":21,"type":12,"linkType":22},{"sys":955},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":957,"metaTitle":450,"metaDescription":451,"mainTitle":958,"subtitle":469,"heroImage":973,"ctaButton":492,"ctaLink":493},[449],{"data":959,"content":960,"nodeType":74},{},[961,967],{"data":962,"content":963,"nodeType":78},{},[964],{"data":965,"marks":966,"value":461,"nodeType":82},{},[],{"data":968,"content":969,"nodeType":87},{},[970],{"data":971,"marks":972,"value":468,"nodeType":82},{},[],{"metadata":974,"sys":977,"fields":982},{"tags":975,"concepts":976},[],[],{"space":978,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":980,"publishedVersion":62,"revision":44,"locale":29},{"sys":979},{"type":12,"linkType":13,"id":14},{"sys":981},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":983},{"url":484,"details":984,"fileName":490,"contentType":491},{"size":486,"image":985},{"width":488,"height":489},{"sys":987,"fields":990},{"id":988,"createdAt":989},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":991,"slug":992,"articleIntro":991,"category":993},"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",[994],{"metadata":995,"sys":998,"fields":1005},{"tags":996,"concepts":997},[],[],{"space":999,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1001,"publishedVersion":440,"revision":62,"contentType":1003,"locale":29},{"sys":1000},{"type":12,"linkType":13,"id":14},{"sys":1002},{"id":21,"type":12,"linkType":22},{"sys":1004},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1006,"metaTitle":450,"metaDescription":451,"mainTitle":1007,"subtitle":469,"heroImage":1022,"ctaButton":492,"ctaLink":493},[449],{"data":1008,"content":1009,"nodeType":74},{},[1010,1016],{"data":1011,"content":1012,"nodeType":78},{},[1013],{"data":1014,"marks":1015,"value":461,"nodeType":82},{},[],{"data":1017,"content":1018,"nodeType":87},{},[1019],{"data":1020,"marks":1021,"value":468,"nodeType":82},{},[],{"metadata":1023,"sys":1026,"fields":1031},{"tags":1024,"concepts":1025},[],[],{"space":1027,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1029,"publishedVersion":62,"revision":44,"locale":29},{"sys":1028},{"type":12,"linkType":13,"id":14},{"sys":1030},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1032},{"url":484,"details":1033,"fileName":490,"contentType":491},{"size":486,"image":1034},{"width":488,"height":489},{"sys":1036,"fields":1039},{"id":1037,"createdAt":1038},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":1040,"slug":1041,"articleIntro":1040,"category":1042},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[1043],{"metadata":1044,"sys":1047,"fields":1054},{"tags":1045,"concepts":1046},[],[],{"space":1048,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1050,"publishedVersion":440,"revision":62,"contentType":1052,"locale":29},{"sys":1049},{"type":12,"linkType":13,"id":14},{"sys":1051},{"id":21,"type":12,"linkType":22},{"sys":1053},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1055,"metaTitle":450,"metaDescription":451,"mainTitle":1056,"subtitle":469,"heroImage":1071,"ctaButton":492,"ctaLink":493},[449],{"data":1057,"content":1058,"nodeType":74},{},[1059,1065],{"data":1060,"content":1061,"nodeType":78},{},[1062],{"data":1063,"marks":1064,"value":461,"nodeType":82},{},[],{"data":1066,"content":1067,"nodeType":87},{},[1068],{"data":1069,"marks":1070,"value":468,"nodeType":82},{},[],{"metadata":1072,"sys":1075,"fields":1080},{"tags":1073,"concepts":1074},[],[],{"space":1076,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1078,"publishedVersion":62,"revision":44,"locale":29},{"sys":1077},{"type":12,"linkType":13,"id":14},{"sys":1079},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1081},{"url":484,"details":1082,"fileName":490,"contentType":491},{"size":486,"image":1083},{"width":488,"height":489},{"sys":1085,"fields":1088},{"id":1086,"createdAt":1087},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1089,"slug":1090,"articleIntro":-1,"category":1091},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1092],{"metadata":1093,"sys":1096,"fields":1103},{"tags":1094,"concepts":1095},[],[],{"space":1097,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1099,"publishedVersion":440,"revision":62,"contentType":1101,"locale":29},{"sys":1098},{"type":12,"linkType":13,"id":14},{"sys":1100},{"id":21,"type":12,"linkType":22},{"sys":1102},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1104,"metaTitle":450,"metaDescription":451,"mainTitle":1105,"subtitle":469,"heroImage":1120,"ctaButton":492,"ctaLink":493},[449],{"data":1106,"content":1107,"nodeType":74},{},[1108,1114],{"data":1109,"content":1110,"nodeType":78},{},[1111],{"data":1112,"marks":1113,"value":461,"nodeType":82},{},[],{"data":1115,"content":1116,"nodeType":87},{},[1117],{"data":1118,"marks":1119,"value":468,"nodeType":82},{},[],{"metadata":1121,"sys":1124,"fields":1129},{"tags":1122,"concepts":1123},[],[],{"space":1125,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1127,"publishedVersion":62,"revision":44,"locale":29},{"sys":1126},{"type":12,"linkType":13,"id":14},{"sys":1128},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1130},{"url":484,"details":1131,"fileName":490,"contentType":491},{"size":486,"image":1132},{"width":488,"height":489},{"sys":1134,"fields":1137},{"id":1135,"createdAt":1136},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":1138,"slug":1139,"articleIntro":1138,"category":1140},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[1141],{"metadata":1142,"sys":1145,"fields":1152},{"tags":1143,"concepts":1144},[],[],{"space":1146,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1148,"publishedVersion":440,"revision":62,"contentType":1150,"locale":29},{"sys":1147},{"type":12,"linkType":13,"id":14},{"sys":1149},{"id":21,"type":12,"linkType":22},{"sys":1151},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1153,"metaTitle":450,"metaDescription":451,"mainTitle":1154,"subtitle":469,"heroImage":1169,"ctaButton":492,"ctaLink":493},[449],{"data":1155,"content":1156,"nodeType":74},{},[1157,1163],{"data":1158,"content":1159,"nodeType":78},{},[1160],{"data":1161,"marks":1162,"value":461,"nodeType":82},{},[],{"data":1164,"content":1165,"nodeType":87},{},[1166],{"data":1167,"marks":1168,"value":468,"nodeType":82},{},[],{"metadata":1170,"sys":1173,"fields":1178},{"tags":1171,"concepts":1172},[],[],{"space":1174,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1176,"publishedVersion":62,"revision":44,"locale":29},{"sys":1175},{"type":12,"linkType":13,"id":14},{"sys":1177},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1179},{"url":484,"details":1180,"fileName":490,"contentType":491},{"size":486,"image":1181},{"width":488,"height":489},{"sys":1183,"fields":1186},{"id":1184,"createdAt":1185},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":1187,"slug":1188,"articleIntro":1187,"category":1189},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[1190],{"metadata":1191,"sys":1194,"fields":1201},{"tags":1192,"concepts":1193},[],[],{"space":1195,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1197,"publishedVersion":440,"revision":62,"contentType":1199,"locale":29},{"sys":1196},{"type":12,"linkType":13,"id":14},{"sys":1198},{"id":21,"type":12,"linkType":22},{"sys":1200},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1202,"metaTitle":450,"metaDescription":451,"mainTitle":1203,"subtitle":469,"heroImage":1218,"ctaButton":492,"ctaLink":493},[449],{"data":1204,"content":1205,"nodeType":74},{},[1206,1212],{"data":1207,"content":1208,"nodeType":78},{},[1209],{"data":1210,"marks":1211,"value":461,"nodeType":82},{},[],{"data":1213,"content":1214,"nodeType":87},{},[1215],{"data":1216,"marks":1217,"value":468,"nodeType":82},{},[],{"metadata":1219,"sys":1222,"fields":1227},{"tags":1220,"concepts":1221},[],[],{"space":1223,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1225,"publishedVersion":62,"revision":44,"locale":29},{"sys":1224},{"type":12,"linkType":13,"id":14},{"sys":1226},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1228},{"url":484,"details":1229,"fileName":490,"contentType":491},{"size":486,"image":1230},{"width":488,"height":489},{"sys":1232,"fields":1235},{"id":1233,"createdAt":1234},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":1236,"slug":1237,"articleIntro":-1,"category":1238},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[1239],{"metadata":1240,"sys":1243,"fields":1250},{"tags":1241,"concepts":1242},[],[],{"space":1244,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1246,"publishedVersion":440,"revision":62,"contentType":1248,"locale":29},{"sys":1245},{"type":12,"linkType":13,"id":14},{"sys":1247},{"id":21,"type":12,"linkType":22},{"sys":1249},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1251,"metaTitle":450,"metaDescription":451,"mainTitle":1252,"subtitle":469,"heroImage":1267,"ctaButton":492,"ctaLink":493},[449],{"data":1253,"content":1254,"nodeType":74},{},[1255,1261],{"data":1256,"content":1257,"nodeType":78},{},[1258],{"data":1259,"marks":1260,"value":461,"nodeType":82},{},[],{"data":1262,"content":1263,"nodeType":87},{},[1264],{"data":1265,"marks":1266,"value":468,"nodeType":82},{},[],{"metadata":1268,"sys":1271,"fields":1276},{"tags":1269,"concepts":1270},[],[],{"space":1272,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1274,"publishedVersion":62,"revision":44,"locale":29},{"sys":1273},{"type":12,"linkType":13,"id":14},{"sys":1275},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1277},{"url":484,"details":1278,"fileName":490,"contentType":491},{"size":486,"image":1279},{"width":488,"height":489},{"sys":1281,"fields":1284},{"id":1282,"createdAt":1283},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":1285,"slug":1286,"articleIntro":1285,"category":1287},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[1288],{"metadata":1289,"sys":1292,"fields":1299},{"tags":1290,"concepts":1291},[],[],{"space":1293,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1295,"publishedVersion":440,"revision":62,"contentType":1297,"locale":29},{"sys":1294},{"type":12,"linkType":13,"id":14},{"sys":1296},{"id":21,"type":12,"linkType":22},{"sys":1298},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1300,"metaTitle":450,"metaDescription":451,"mainTitle":1301,"subtitle":469,"heroImage":1316,"ctaButton":492,"ctaLink":493},[449],{"data":1302,"content":1303,"nodeType":74},{},[1304,1310],{"data":1305,"content":1306,"nodeType":78},{},[1307],{"data":1308,"marks":1309,"value":461,"nodeType":82},{},[],{"data":1311,"content":1312,"nodeType":87},{},[1313],{"data":1314,"marks":1315,"value":468,"nodeType":82},{},[],{"metadata":1317,"sys":1320,"fields":1325},{"tags":1318,"concepts":1319},[],[],{"space":1321,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1323,"publishedVersion":62,"revision":44,"locale":29},{"sys":1322},{"type":12,"linkType":13,"id":14},{"sys":1324},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1326},{"url":484,"details":1327,"fileName":490,"contentType":491},{"size":486,"image":1328},{"width":488,"height":489},{"sys":1330,"fields":1333},{"id":1331,"createdAt":1332},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":1334,"slug":1335,"articleIntro":1334,"category":1336},"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",[1337],{"metadata":1338,"sys":1341,"fields":1348},{"tags":1339,"concepts":1340},[],[],{"space":1342,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1344,"publishedVersion":440,"revision":62,"contentType":1346,"locale":29},{"sys":1343},{"type":12,"linkType":13,"id":14},{"sys":1345},{"id":21,"type":12,"linkType":22},{"sys":1347},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1349,"metaTitle":450,"metaDescription":451,"mainTitle":1350,"subtitle":469,"heroImage":1365,"ctaButton":492,"ctaLink":493},[449],{"data":1351,"content":1352,"nodeType":74},{},[1353,1359],{"data":1354,"content":1355,"nodeType":78},{},[1356],{"data":1357,"marks":1358,"value":461,"nodeType":82},{},[],{"data":1360,"content":1361,"nodeType":87},{},[1362],{"data":1363,"marks":1364,"value":468,"nodeType":82},{},[],{"metadata":1366,"sys":1369,"fields":1374},{"tags":1367,"concepts":1368},[],[],{"space":1370,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1372,"publishedVersion":62,"revision":44,"locale":29},{"sys":1371},{"type":12,"linkType":13,"id":14},{"sys":1373},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1375},{"url":484,"details":1376,"fileName":490,"contentType":491},{"size":486,"image":1377},{"width":488,"height":489},{"sys":1379,"fields":1382},{"id":1380,"createdAt":1381},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":1383,"slug":1384,"articleIntro":1383,"category":1385},"4558 - Intérêts courus","compte-4558-interets-courus",[1386],{"metadata":1387,"sys":1390,"fields":1397},{"tags":1388,"concepts":1389},[],[],{"space":1391,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1393,"publishedVersion":440,"revision":62,"contentType":1395,"locale":29},{"sys":1392},{"type":12,"linkType":13,"id":14},{"sys":1394},{"id":21,"type":12,"linkType":22},{"sys":1396},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1398,"metaTitle":450,"metaDescription":451,"mainTitle":1399,"subtitle":469,"heroImage":1414,"ctaButton":492,"ctaLink":493},[449],{"data":1400,"content":1401,"nodeType":74},{},[1402,1408],{"data":1403,"content":1404,"nodeType":78},{},[1405],{"data":1406,"marks":1407,"value":461,"nodeType":82},{},[],{"data":1409,"content":1410,"nodeType":87},{},[1411],{"data":1412,"marks":1413,"value":468,"nodeType":82},{},[],{"metadata":1415,"sys":1418,"fields":1423},{"tags":1416,"concepts":1417},[],[],{"space":1419,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1421,"publishedVersion":62,"revision":44,"locale":29},{"sys":1420},{"type":12,"linkType":13,"id":14},{"sys":1422},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1424},{"url":484,"details":1425,"fileName":490,"contentType":491},{"size":486,"image":1426},{"width":488,"height":489},{"sys":1428,"fields":1431},{"id":1429,"createdAt":1430},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1432,"slug":1433,"articleIntro":1432,"category":1434},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1435],{"metadata":1436,"sys":1439,"fields":1446},{"tags":1437,"concepts":1438},[],[],{"space":1440,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1442,"publishedVersion":440,"revision":62,"contentType":1444,"locale":29},{"sys":1441},{"type":12,"linkType":13,"id":14},{"sys":1443},{"id":21,"type":12,"linkType":22},{"sys":1445},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1447,"metaTitle":450,"metaDescription":451,"mainTitle":1448,"subtitle":469,"heroImage":1463,"ctaButton":492,"ctaLink":493},[449],{"data":1449,"content":1450,"nodeType":74},{},[1451,1457],{"data":1452,"content":1453,"nodeType":78},{},[1454],{"data":1455,"marks":1456,"value":461,"nodeType":82},{},[],{"data":1458,"content":1459,"nodeType":87},{},[1460],{"data":1461,"marks":1462,"value":468,"nodeType":82},{},[],{"metadata":1464,"sys":1467,"fields":1472},{"tags":1465,"concepts":1466},[],[],{"space":1468,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1470,"publishedVersion":62,"revision":44,"locale":29},{"sys":1469},{"type":12,"linkType":13,"id":14},{"sys":1471},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1473},{"url":484,"details":1474,"fileName":490,"contentType":491},{"size":486,"image":1475},{"width":488,"height":489},{"sys":1477,"fields":1480},{"id":1478,"createdAt":1479},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":1481,"slug":1482,"articleIntro":1481,"category":1483},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[1484],{"metadata":1485,"sys":1488,"fields":1495},{"tags":1486,"concepts":1487},[],[],{"space":1489,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1491,"publishedVersion":440,"revision":62,"contentType":1493,"locale":29},{"sys":1490},{"type":12,"linkType":13,"id":14},{"sys":1492},{"id":21,"type":12,"linkType":22},{"sys":1494},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1496,"metaTitle":450,"metaDescription":451,"mainTitle":1497,"subtitle":469,"heroImage":1512,"ctaButton":492,"ctaLink":493},[449],{"data":1498,"content":1499,"nodeType":74},{},[1500,1506],{"data":1501,"content":1502,"nodeType":78},{},[1503],{"data":1504,"marks":1505,"value":461,"nodeType":82},{},[],{"data":1507,"content":1508,"nodeType":87},{},[1509],{"data":1510,"marks":1511,"value":468,"nodeType":82},{},[],{"metadata":1513,"sys":1516,"fields":1521},{"tags":1514,"concepts":1515},[],[],{"space":1517,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1519,"publishedVersion":62,"revision":44,"locale":29},{"sys":1518},{"type":12,"linkType":13,"id":14},{"sys":1520},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1522},{"url":484,"details":1523,"fileName":490,"contentType":491},{"size":486,"image":1524},{"width":488,"height":489},{"sys":1526,"fields":1529},{"id":1527,"createdAt":1528},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":1530,"slug":1531,"articleIntro":1530,"category":1532},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[1533],{"metadata":1534,"sys":1537,"fields":1544},{"tags":1535,"concepts":1536},[],[],{"space":1538,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1540,"publishedVersion":440,"revision":62,"contentType":1542,"locale":29},{"sys":1539},{"type":12,"linkType":13,"id":14},{"sys":1541},{"id":21,"type":12,"linkType":22},{"sys":1543},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1545,"metaTitle":450,"metaDescription":451,"mainTitle":1546,"subtitle":469,"heroImage":1561,"ctaButton":492,"ctaLink":493},[449],{"data":1547,"content":1548,"nodeType":74},{},[1549,1555],{"data":1550,"content":1551,"nodeType":78},{},[1552],{"data":1553,"marks":1554,"value":461,"nodeType":82},{},[],{"data":1556,"content":1557,"nodeType":87},{},[1558],{"data":1559,"marks":1560,"value":468,"nodeType":82},{},[],{"metadata":1562,"sys":1565,"fields":1570},{"tags":1563,"concepts":1564},[],[],{"space":1566,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1568,"publishedVersion":62,"revision":44,"locale":29},{"sys":1567},{"type":12,"linkType":13,"id":14},{"sys":1569},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1571},{"url":484,"details":1572,"fileName":490,"contentType":491},{"size":486,"image":1573},{"width":488,"height":489},{"sys":1575,"fields":1578},{"id":1576,"createdAt":1577},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":1579,"slug":1580,"articleIntro":1579,"category":1581},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[1582],{"metadata":1583,"sys":1586,"fields":1593},{"tags":1584,"concepts":1585},[],[],{"space":1587,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1589,"publishedVersion":440,"revision":62,"contentType":1591,"locale":29},{"sys":1588},{"type":12,"linkType":13,"id":14},{"sys":1590},{"id":21,"type":12,"linkType":22},{"sys":1592},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1594,"metaTitle":450,"metaDescription":451,"mainTitle":1595,"subtitle":469,"heroImage":1610,"ctaButton":492,"ctaLink":493},[449],{"data":1596,"content":1597,"nodeType":74},{},[1598,1604],{"data":1599,"content":1600,"nodeType":78},{},[1601],{"data":1602,"marks":1603,"value":461,"nodeType":82},{},[],{"data":1605,"content":1606,"nodeType":87},{},[1607],{"data":1608,"marks":1609,"value":468,"nodeType":82},{},[],{"metadata":1611,"sys":1614,"fields":1619},{"tags":1612,"concepts":1613},[],[],{"space":1615,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1617,"publishedVersion":62,"revision":44,"locale":29},{"sys":1616},{"type":12,"linkType":13,"id":14},{"sys":1618},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1620},{"url":484,"details":1621,"fileName":490,"contentType":491},{"size":486,"image":1622},{"width":488,"height":489},{"sys":1624,"fields":1627},{"id":1625,"createdAt":1626},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":1628,"slug":1629,"articleIntro":1628,"category":1630},"Compte 6256 - Missions","compte-6256-missions",[1631],{"metadata":1632,"sys":1635,"fields":1642},{"tags":1633,"concepts":1634},[],[],{"space":1636,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1638,"publishedVersion":440,"revision":62,"contentType":1640,"locale":29},{"sys":1637},{"type":12,"linkType":13,"id":14},{"sys":1639},{"id":21,"type":12,"linkType":22},{"sys":1641},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1643,"metaTitle":450,"metaDescription":451,"mainTitle":1644,"subtitle":469,"heroImage":1659,"ctaButton":492,"ctaLink":493},[449],{"data":1645,"content":1646,"nodeType":74},{},[1647,1653],{"data":1648,"content":1649,"nodeType":78},{},[1650],{"data":1651,"marks":1652,"value":461,"nodeType":82},{},[],{"data":1654,"content":1655,"nodeType":87},{},[1656],{"data":1657,"marks":1658,"value":468,"nodeType":82},{},[],{"metadata":1660,"sys":1663,"fields":1668},{"tags":1661,"concepts":1662},[],[],{"space":1664,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1666,"publishedVersion":62,"revision":44,"locale":29},{"sys":1665},{"type":12,"linkType":13,"id":14},{"sys":1667},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1669},{"url":484,"details":1670,"fileName":490,"contentType":491},{"size":486,"image":1671},{"width":488,"height":489},{"sys":1673,"fields":1676},{"id":1674,"createdAt":1675},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":1677,"slug":1678,"articleIntro":-1,"category":1679},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[1680],{"metadata":1681,"sys":1684,"fields":1691},{"tags":1682,"concepts":1683},[],[],{"space":1685,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1687,"publishedVersion":440,"revision":62,"contentType":1689,"locale":29},{"sys":1686},{"type":12,"linkType":13,"id":14},{"sys":1688},{"id":21,"type":12,"linkType":22},{"sys":1690},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1692,"metaTitle":450,"metaDescription":451,"mainTitle":1693,"subtitle":469,"heroImage":1708,"ctaButton":492,"ctaLink":493},[449],{"data":1694,"content":1695,"nodeType":74},{},[1696,1702],{"data":1697,"content":1698,"nodeType":78},{},[1699],{"data":1700,"marks":1701,"value":461,"nodeType":82},{},[],{"data":1703,"content":1704,"nodeType":87},{},[1705],{"data":1706,"marks":1707,"value":468,"nodeType":82},{},[],{"metadata":1709,"sys":1712,"fields":1717},{"tags":1710,"concepts":1711},[],[],{"space":1713,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1715,"publishedVersion":62,"revision":44,"locale":29},{"sys":1714},{"type":12,"linkType":13,"id":14},{"sys":1716},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1718},{"url":484,"details":1719,"fileName":490,"contentType":491},{"size":486,"image":1720},{"width":488,"height":489},{"sys":1722,"fields":1725},{"id":1723,"createdAt":1724},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":1726,"slug":1727,"articleIntro":1726,"category":1728},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[1729],{"metadata":1730,"sys":1733,"fields":1740},{"tags":1731,"concepts":1732},[],[],{"space":1734,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1736,"publishedVersion":440,"revision":62,"contentType":1738,"locale":29},{"sys":1735},{"type":12,"linkType":13,"id":14},{"sys":1737},{"id":21,"type":12,"linkType":22},{"sys":1739},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1741,"metaTitle":450,"metaDescription":451,"mainTitle":1742,"subtitle":469,"heroImage":1757,"ctaButton":492,"ctaLink":493},[449],{"data":1743,"content":1744,"nodeType":74},{},[1745,1751],{"data":1746,"content":1747,"nodeType":78},{},[1748],{"data":1749,"marks":1750,"value":461,"nodeType":82},{},[],{"data":1752,"content":1753,"nodeType":87},{},[1754],{"data":1755,"marks":1756,"value":468,"nodeType":82},{},[],{"metadata":1758,"sys":1761,"fields":1766},{"tags":1759,"concepts":1760},[],[],{"space":1762,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1764,"publishedVersion":62,"revision":44,"locale":29},{"sys":1763},{"type":12,"linkType":13,"id":14},{"sys":1765},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1767},{"url":484,"details":1768,"fileName":490,"contentType":491},{"size":486,"image":1769},{"width":488,"height":489},{"sys":1771,"fields":1774},{"id":1772,"createdAt":1773},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":1775,"slug":1776,"articleIntro":1775,"category":1777},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[1778],{"metadata":1779,"sys":1782,"fields":1789},{"tags":1780,"concepts":1781},[],[],{"space":1783,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1785,"publishedVersion":440,"revision":62,"contentType":1787,"locale":29},{"sys":1784},{"type":12,"linkType":13,"id":14},{"sys":1786},{"id":21,"type":12,"linkType":22},{"sys":1788},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1790,"metaTitle":450,"metaDescription":451,"mainTitle":1791,"subtitle":469,"heroImage":1806,"ctaButton":492,"ctaLink":493},[449],{"data":1792,"content":1793,"nodeType":74},{},[1794,1800],{"data":1795,"content":1796,"nodeType":78},{},[1797],{"data":1798,"marks":1799,"value":461,"nodeType":82},{},[],{"data":1801,"content":1802,"nodeType":87},{},[1803],{"data":1804,"marks":1805,"value":468,"nodeType":82},{},[],{"metadata":1807,"sys":1810,"fields":1815},{"tags":1808,"concepts":1809},[],[],{"space":1811,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1813,"publishedVersion":62,"revision":44,"locale":29},{"sys":1812},{"type":12,"linkType":13,"id":14},{"sys":1814},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1816},{"url":484,"details":1817,"fileName":490,"contentType":491},{"size":486,"image":1818},{"width":488,"height":489},{"sys":1820,"fields":1823},{"id":1821,"createdAt":1822},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":1824,"slug":1825,"articleIntro":1824,"category":1826},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[1827],{"metadata":1828,"sys":1831,"fields":1838},{"tags":1829,"concepts":1830},[],[],{"space":1832,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1834,"publishedVersion":440,"revision":62,"contentType":1836,"locale":29},{"sys":1833},{"type":12,"linkType":13,"id":14},{"sys":1835},{"id":21,"type":12,"linkType":22},{"sys":1837},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1839,"metaTitle":450,"metaDescription":451,"mainTitle":1840,"subtitle":469,"heroImage":1855,"ctaButton":492,"ctaLink":493},[449],{"data":1841,"content":1842,"nodeType":74},{},[1843,1849],{"data":1844,"content":1845,"nodeType":78},{},[1846],{"data":1847,"marks":1848,"value":461,"nodeType":82},{},[],{"data":1850,"content":1851,"nodeType":87},{},[1852],{"data":1853,"marks":1854,"value":468,"nodeType":82},{},[],{"metadata":1856,"sys":1859,"fields":1864},{"tags":1857,"concepts":1858},[],[],{"space":1860,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1862,"publishedVersion":62,"revision":44,"locale":29},{"sys":1861},{"type":12,"linkType":13,"id":14},{"sys":1863},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1865},{"url":484,"details":1866,"fileName":490,"contentType":491},{"size":486,"image":1867},{"width":488,"height":489},{"sys":1869,"fields":1872},{"id":1870,"createdAt":1871},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":1873,"slug":1874,"articleIntro":1875,"category":1876},"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.",[1877],{"metadata":1878,"sys":1881,"fields":1888},{"tags":1879,"concepts":1880},[],[],{"space":1882,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1884,"publishedVersion":440,"revision":62,"contentType":1886,"locale":29},{"sys":1883},{"type":12,"linkType":13,"id":14},{"sys":1885},{"id":21,"type":12,"linkType":22},{"sys":1887},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1889,"metaTitle":450,"metaDescription":451,"mainTitle":1890,"subtitle":469,"heroImage":1905,"ctaButton":492,"ctaLink":493},[449],{"data":1891,"content":1892,"nodeType":74},{},[1893,1899],{"data":1894,"content":1895,"nodeType":78},{},[1896],{"data":1897,"marks":1898,"value":461,"nodeType":82},{},[],{"data":1900,"content":1901,"nodeType":87},{},[1902],{"data":1903,"marks":1904,"value":468,"nodeType":82},{},[],{"metadata":1906,"sys":1909,"fields":1914},{"tags":1907,"concepts":1908},[],[],{"space":1910,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1912,"publishedVersion":62,"revision":44,"locale":29},{"sys":1911},{"type":12,"linkType":13,"id":14},{"sys":1913},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1915},{"url":484,"details":1916,"fileName":490,"contentType":491},{"size":486,"image":1917},{"width":488,"height":489},{"sys":1919,"fields":1922},{"id":1920,"createdAt":1921},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":1923,"slug":1924,"articleIntro":1923,"category":1925},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[1926],{"metadata":1927,"sys":1930,"fields":1937},{"tags":1928,"concepts":1929},[],[],{"space":1931,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1933,"publishedVersion":440,"revision":62,"contentType":1935,"locale":29},{"sys":1932},{"type":12,"linkType":13,"id":14},{"sys":1934},{"id":21,"type":12,"linkType":22},{"sys":1936},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1938,"metaTitle":450,"metaDescription":451,"mainTitle":1939,"subtitle":469,"heroImage":1954,"ctaButton":492,"ctaLink":493},[449],{"data":1940,"content":1941,"nodeType":74},{},[1942,1948],{"data":1943,"content":1944,"nodeType":78},{},[1945],{"data":1946,"marks":1947,"value":461,"nodeType":82},{},[],{"data":1949,"content":1950,"nodeType":87},{},[1951],{"data":1952,"marks":1953,"value":468,"nodeType":82},{},[],{"metadata":1955,"sys":1958,"fields":1963},{"tags":1956,"concepts":1957},[],[],{"space":1959,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":1961,"publishedVersion":62,"revision":44,"locale":29},{"sys":1960},{"type":12,"linkType":13,"id":14},{"sys":1962},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":1964},{"url":484,"details":1965,"fileName":490,"contentType":491},{"size":486,"image":1966},{"width":488,"height":489},{"sys":1968,"fields":1971},{"id":1969,"createdAt":1970},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":1972,"slug":1973,"articleIntro":1972,"category":1974},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[1975],{"metadata":1976,"sys":1979,"fields":1986},{"tags":1977,"concepts":1978},[],[],{"space":1980,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":1982,"publishedVersion":440,"revision":62,"contentType":1984,"locale":29},{"sys":1981},{"type":12,"linkType":13,"id":14},{"sys":1983},{"id":21,"type":12,"linkType":22},{"sys":1985},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":1987,"metaTitle":450,"metaDescription":451,"mainTitle":1988,"subtitle":469,"heroImage":2003,"ctaButton":492,"ctaLink":493},[449],{"data":1989,"content":1990,"nodeType":74},{},[1991,1997],{"data":1992,"content":1993,"nodeType":78},{},[1994],{"data":1995,"marks":1996,"value":461,"nodeType":82},{},[],{"data":1998,"content":1999,"nodeType":87},{},[2000],{"data":2001,"marks":2002,"value":468,"nodeType":82},{},[],{"metadata":2004,"sys":2007,"fields":2012},{"tags":2005,"concepts":2006},[],[],{"space":2008,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2010,"publishedVersion":62,"revision":44,"locale":29},{"sys":2009},{"type":12,"linkType":13,"id":14},{"sys":2011},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2013},{"url":484,"details":2014,"fileName":490,"contentType":491},{"size":486,"image":2015},{"width":488,"height":489},{"sys":2017,"fields":2020},{"id":2018,"createdAt":2019},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":2021,"slug":2022,"articleIntro":2021,"category":2023},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[2024],{"metadata":2025,"sys":2028,"fields":2035},{"tags":2026,"concepts":2027},[],[],{"space":2029,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2031,"publishedVersion":440,"revision":62,"contentType":2033,"locale":29},{"sys":2030},{"type":12,"linkType":13,"id":14},{"sys":2032},{"id":21,"type":12,"linkType":22},{"sys":2034},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2036,"metaTitle":450,"metaDescription":451,"mainTitle":2037,"subtitle":469,"heroImage":2052,"ctaButton":492,"ctaLink":493},[449],{"data":2038,"content":2039,"nodeType":74},{},[2040,2046],{"data":2041,"content":2042,"nodeType":78},{},[2043],{"data":2044,"marks":2045,"value":461,"nodeType":82},{},[],{"data":2047,"content":2048,"nodeType":87},{},[2049],{"data":2050,"marks":2051,"value":468,"nodeType":82},{},[],{"metadata":2053,"sys":2056,"fields":2061},{"tags":2054,"concepts":2055},[],[],{"space":2057,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2059,"publishedVersion":62,"revision":44,"locale":29},{"sys":2058},{"type":12,"linkType":13,"id":14},{"sys":2060},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2062},{"url":484,"details":2063,"fileName":490,"contentType":491},{"size":486,"image":2064},{"width":488,"height":489},{"sys":2066,"fields":2069},{"id":2067,"createdAt":2068},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":2070,"slug":2071,"articleIntro":2070,"category":2072},"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",[2073],{"metadata":2074,"sys":2077,"fields":2084},{"tags":2075,"concepts":2076},[],[],{"space":2078,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2080,"publishedVersion":440,"revision":62,"contentType":2082,"locale":29},{"sys":2079},{"type":12,"linkType":13,"id":14},{"sys":2081},{"id":21,"type":12,"linkType":22},{"sys":2083},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2085,"metaTitle":450,"metaDescription":451,"mainTitle":2086,"subtitle":469,"heroImage":2101,"ctaButton":492,"ctaLink":493},[449],{"data":2087,"content":2088,"nodeType":74},{},[2089,2095],{"data":2090,"content":2091,"nodeType":78},{},[2092],{"data":2093,"marks":2094,"value":461,"nodeType":82},{},[],{"data":2096,"content":2097,"nodeType":87},{},[2098],{"data":2099,"marks":2100,"value":468,"nodeType":82},{},[],{"metadata":2102,"sys":2105,"fields":2110},{"tags":2103,"concepts":2104},[],[],{"space":2106,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2108,"publishedVersion":62,"revision":44,"locale":29},{"sys":2107},{"type":12,"linkType":13,"id":14},{"sys":2109},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2111},{"url":484,"details":2112,"fileName":490,"contentType":491},{"size":486,"image":2113},{"width":488,"height":489},{"sys":2115,"fields":2118},{"id":2116,"createdAt":2117},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":2119,"slug":2120,"articleIntro":2119,"category":2121},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[2122],{"metadata":2123,"sys":2126,"fields":2133},{"tags":2124,"concepts":2125},[],[],{"space":2127,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2129,"publishedVersion":440,"revision":62,"contentType":2131,"locale":29},{"sys":2128},{"type":12,"linkType":13,"id":14},{"sys":2130},{"id":21,"type":12,"linkType":22},{"sys":2132},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2134,"metaTitle":450,"metaDescription":451,"mainTitle":2135,"subtitle":469,"heroImage":2150,"ctaButton":492,"ctaLink":493},[449],{"data":2136,"content":2137,"nodeType":74},{},[2138,2144],{"data":2139,"content":2140,"nodeType":78},{},[2141],{"data":2142,"marks":2143,"value":461,"nodeType":82},{},[],{"data":2145,"content":2146,"nodeType":87},{},[2147],{"data":2148,"marks":2149,"value":468,"nodeType":82},{},[],{"metadata":2151,"sys":2154,"fields":2159},{"tags":2152,"concepts":2153},[],[],{"space":2155,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2157,"publishedVersion":62,"revision":44,"locale":29},{"sys":2156},{"type":12,"linkType":13,"id":14},{"sys":2158},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2160},{"url":484,"details":2161,"fileName":490,"contentType":491},{"size":486,"image":2162},{"width":488,"height":489},{"sys":2164,"fields":2167},{"id":2165,"createdAt":2166},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":2168,"slug":2169,"articleIntro":2168,"category":2170},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[2171],{"metadata":2172,"sys":2175,"fields":2182},{"tags":2173,"concepts":2174},[],[],{"space":2176,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2178,"publishedVersion":440,"revision":62,"contentType":2180,"locale":29},{"sys":2177},{"type":12,"linkType":13,"id":14},{"sys":2179},{"id":21,"type":12,"linkType":22},{"sys":2181},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2183,"metaTitle":450,"metaDescription":451,"mainTitle":2184,"subtitle":469,"heroImage":2199,"ctaButton":492,"ctaLink":493},[449],{"data":2185,"content":2186,"nodeType":74},{},[2187,2193],{"data":2188,"content":2189,"nodeType":78},{},[2190],{"data":2191,"marks":2192,"value":461,"nodeType":82},{},[],{"data":2194,"content":2195,"nodeType":87},{},[2196],{"data":2197,"marks":2198,"value":468,"nodeType":82},{},[],{"metadata":2200,"sys":2203,"fields":2208},{"tags":2201,"concepts":2202},[],[],{"space":2204,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2206,"publishedVersion":62,"revision":44,"locale":29},{"sys":2205},{"type":12,"linkType":13,"id":14},{"sys":2207},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2209},{"url":484,"details":2210,"fileName":490,"contentType":491},{"size":486,"image":2211},{"width":488,"height":489},{"sys":2213,"fields":2216},{"id":2214,"createdAt":2215},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":2217,"slug":2218,"articleIntro":2217,"category":2219},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[2220],{"metadata":2221,"sys":2224,"fields":2231},{"tags":2222,"concepts":2223},[],[],{"space":2225,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2227,"publishedVersion":440,"revision":62,"contentType":2229,"locale":29},{"sys":2226},{"type":12,"linkType":13,"id":14},{"sys":2228},{"id":21,"type":12,"linkType":22},{"sys":2230},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2232,"metaTitle":450,"metaDescription":451,"mainTitle":2233,"subtitle":469,"heroImage":2248,"ctaButton":492,"ctaLink":493},[449],{"data":2234,"content":2235,"nodeType":74},{},[2236,2242],{"data":2237,"content":2238,"nodeType":78},{},[2239],{"data":2240,"marks":2241,"value":461,"nodeType":82},{},[],{"data":2243,"content":2244,"nodeType":87},{},[2245],{"data":2246,"marks":2247,"value":468,"nodeType":82},{},[],{"metadata":2249,"sys":2252,"fields":2257},{"tags":2250,"concepts":2251},[],[],{"space":2253,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2255,"publishedVersion":62,"revision":44,"locale":29},{"sys":2254},{"type":12,"linkType":13,"id":14},{"sys":2256},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2258},{"url":484,"details":2259,"fileName":490,"contentType":491},{"size":486,"image":2260},{"width":488,"height":489},{"sys":2262,"fields":2265},{"id":2263,"createdAt":2264},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":2266,"slug":2267,"articleIntro":2266,"category":2268},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[2269],{"metadata":2270,"sys":2273,"fields":2280},{"tags":2271,"concepts":2272},[],[],{"space":2274,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2276,"publishedVersion":440,"revision":62,"contentType":2278,"locale":29},{"sys":2275},{"type":12,"linkType":13,"id":14},{"sys":2277},{"id":21,"type":12,"linkType":22},{"sys":2279},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2281,"metaTitle":450,"metaDescription":451,"mainTitle":2282,"subtitle":469,"heroImage":2297,"ctaButton":492,"ctaLink":493},[449],{"data":2283,"content":2284,"nodeType":74},{},[2285,2291],{"data":2286,"content":2287,"nodeType":78},{},[2288],{"data":2289,"marks":2290,"value":461,"nodeType":82},{},[],{"data":2292,"content":2293,"nodeType":87},{},[2294],{"data":2295,"marks":2296,"value":468,"nodeType":82},{},[],{"metadata":2298,"sys":2301,"fields":2306},{"tags":2299,"concepts":2300},[],[],{"space":2302,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2304,"publishedVersion":62,"revision":44,"locale":29},{"sys":2303},{"type":12,"linkType":13,"id":14},{"sys":2305},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2307},{"url":484,"details":2308,"fileName":490,"contentType":491},{"size":486,"image":2309},{"width":488,"height":489},{"sys":2311,"fields":2314},{"id":2312,"createdAt":2313},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":2315,"slug":2316,"articleIntro":-1,"category":2317},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[2318],{"metadata":2319,"sys":2322,"fields":2329},{"tags":2320,"concepts":2321},[],[],{"space":2323,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2325,"publishedVersion":440,"revision":62,"contentType":2327,"locale":29},{"sys":2324},{"type":12,"linkType":13,"id":14},{"sys":2326},{"id":21,"type":12,"linkType":22},{"sys":2328},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2330,"metaTitle":450,"metaDescription":451,"mainTitle":2331,"subtitle":469,"heroImage":2346,"ctaButton":492,"ctaLink":493},[449],{"data":2332,"content":2333,"nodeType":74},{},[2334,2340],{"data":2335,"content":2336,"nodeType":78},{},[2337],{"data":2338,"marks":2339,"value":461,"nodeType":82},{},[],{"data":2341,"content":2342,"nodeType":87},{},[2343],{"data":2344,"marks":2345,"value":468,"nodeType":82},{},[],{"metadata":2347,"sys":2350,"fields":2355},{"tags":2348,"concepts":2349},[],[],{"space":2351,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2353,"publishedVersion":62,"revision":44,"locale":29},{"sys":2352},{"type":12,"linkType":13,"id":14},{"sys":2354},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2356},{"url":484,"details":2357,"fileName":490,"contentType":491},{"size":486,"image":2358},{"width":488,"height":489},{"sys":2360,"fields":2363},{"id":2361,"createdAt":2362},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":2364,"slug":2365,"articleIntro":-1,"category":2366},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[2367],{"metadata":2368,"sys":2371,"fields":2378},{"tags":2369,"concepts":2370},[],[],{"space":2372,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2374,"publishedVersion":440,"revision":62,"contentType":2376,"locale":29},{"sys":2373},{"type":12,"linkType":13,"id":14},{"sys":2375},{"id":21,"type":12,"linkType":22},{"sys":2377},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2379,"metaTitle":450,"metaDescription":451,"mainTitle":2380,"subtitle":469,"heroImage":2395,"ctaButton":492,"ctaLink":493},[449],{"data":2381,"content":2382,"nodeType":74},{},[2383,2389],{"data":2384,"content":2385,"nodeType":78},{},[2386],{"data":2387,"marks":2388,"value":461,"nodeType":82},{},[],{"data":2390,"content":2391,"nodeType":87},{},[2392],{"data":2393,"marks":2394,"value":468,"nodeType":82},{},[],{"metadata":2396,"sys":2399,"fields":2404},{"tags":2397,"concepts":2398},[],[],{"space":2400,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2402,"publishedVersion":62,"revision":44,"locale":29},{"sys":2401},{"type":12,"linkType":13,"id":14},{"sys":2403},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2405},{"url":484,"details":2406,"fileName":490,"contentType":491},{"size":486,"image":2407},{"width":488,"height":489},{"sys":2409,"fields":2412},{"id":2410,"createdAt":2411},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":2413,"slug":2414,"articleIntro":2413,"category":2415},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[2416],{"metadata":2417,"sys":2420,"fields":2427},{"tags":2418,"concepts":2419},[],[],{"space":2421,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2423,"publishedVersion":440,"revision":62,"contentType":2425,"locale":29},{"sys":2422},{"type":12,"linkType":13,"id":14},{"sys":2424},{"id":21,"type":12,"linkType":22},{"sys":2426},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2428,"metaTitle":450,"metaDescription":451,"mainTitle":2429,"subtitle":469,"heroImage":2444,"ctaButton":492,"ctaLink":493},[449],{"data":2430,"content":2431,"nodeType":74},{},[2432,2438],{"data":2433,"content":2434,"nodeType":78},{},[2435],{"data":2436,"marks":2437,"value":461,"nodeType":82},{},[],{"data":2439,"content":2440,"nodeType":87},{},[2441],{"data":2442,"marks":2443,"value":468,"nodeType":82},{},[],{"metadata":2445,"sys":2448,"fields":2453},{"tags":2446,"concepts":2447},[],[],{"space":2449,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2451,"publishedVersion":62,"revision":44,"locale":29},{"sys":2450},{"type":12,"linkType":13,"id":14},{"sys":2452},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2454},{"url":484,"details":2455,"fileName":490,"contentType":491},{"size":486,"image":2456},{"width":488,"height":489},{"sys":2458,"fields":2461},{"id":2459,"createdAt":2460},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":2462,"slug":2463,"articleIntro":2462,"category":2464},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[2465],{"metadata":2466,"sys":2469,"fields":2476},{"tags":2467,"concepts":2468},[],[],{"space":2470,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2472,"publishedVersion":440,"revision":62,"contentType":2474,"locale":29},{"sys":2471},{"type":12,"linkType":13,"id":14},{"sys":2473},{"id":21,"type":12,"linkType":22},{"sys":2475},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2477,"metaTitle":450,"metaDescription":451,"mainTitle":2478,"subtitle":469,"heroImage":2493,"ctaButton":492,"ctaLink":493},[449],{"data":2479,"content":2480,"nodeType":74},{},[2481,2487],{"data":2482,"content":2483,"nodeType":78},{},[2484],{"data":2485,"marks":2486,"value":461,"nodeType":82},{},[],{"data":2488,"content":2489,"nodeType":87},{},[2490],{"data":2491,"marks":2492,"value":468,"nodeType":82},{},[],{"metadata":2494,"sys":2497,"fields":2502},{"tags":2495,"concepts":2496},[],[],{"space":2498,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2500,"publishedVersion":62,"revision":44,"locale":29},{"sys":2499},{"type":12,"linkType":13,"id":14},{"sys":2501},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2503},{"url":484,"details":2504,"fileName":490,"contentType":491},{"size":486,"image":2505},{"width":488,"height":489},{"sys":2507,"fields":2510},{"id":2508,"createdAt":2509},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":2511,"slug":2512,"articleIntro":2511,"category":2513},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[2514],{"metadata":2515,"sys":2518,"fields":2525},{"tags":2516,"concepts":2517},[],[],{"space":2519,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2521,"publishedVersion":440,"revision":62,"contentType":2523,"locale":29},{"sys":2520},{"type":12,"linkType":13,"id":14},{"sys":2522},{"id":21,"type":12,"linkType":22},{"sys":2524},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2526,"metaTitle":450,"metaDescription":451,"mainTitle":2527,"subtitle":469,"heroImage":2542,"ctaButton":492,"ctaLink":493},[449],{"data":2528,"content":2529,"nodeType":74},{},[2530,2536],{"data":2531,"content":2532,"nodeType":78},{},[2533],{"data":2534,"marks":2535,"value":461,"nodeType":82},{},[],{"data":2537,"content":2538,"nodeType":87},{},[2539],{"data":2540,"marks":2541,"value":468,"nodeType":82},{},[],{"metadata":2543,"sys":2546,"fields":2551},{"tags":2544,"concepts":2545},[],[],{"space":2547,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2549,"publishedVersion":62,"revision":44,"locale":29},{"sys":2548},{"type":12,"linkType":13,"id":14},{"sys":2550},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2552},{"url":484,"details":2553,"fileName":490,"contentType":491},{"size":486,"image":2554},{"width":488,"height":489},{"sys":2556,"fields":2559},{"id":2557,"createdAt":2558},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":2560,"slug":2561,"articleIntro":2560,"category":2562},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[2563],{"metadata":2564,"sys":2567,"fields":2574},{"tags":2565,"concepts":2566},[],[],{"space":2568,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2570,"publishedVersion":440,"revision":62,"contentType":2572,"locale":29},{"sys":2569},{"type":12,"linkType":13,"id":14},{"sys":2571},{"id":21,"type":12,"linkType":22},{"sys":2573},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2575,"metaTitle":450,"metaDescription":451,"mainTitle":2576,"subtitle":469,"heroImage":2591,"ctaButton":492,"ctaLink":493},[449],{"data":2577,"content":2578,"nodeType":74},{},[2579,2585],{"data":2580,"content":2581,"nodeType":78},{},[2582],{"data":2583,"marks":2584,"value":461,"nodeType":82},{},[],{"data":2586,"content":2587,"nodeType":87},{},[2588],{"data":2589,"marks":2590,"value":468,"nodeType":82},{},[],{"metadata":2592,"sys":2595,"fields":2600},{"tags":2593,"concepts":2594},[],[],{"space":2596,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2598,"publishedVersion":62,"revision":44,"locale":29},{"sys":2597},{"type":12,"linkType":13,"id":14},{"sys":2599},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2601},{"url":484,"details":2602,"fileName":490,"contentType":491},{"size":486,"image":2603},{"width":488,"height":489},{"sys":2605,"fields":2608},{"id":2606,"createdAt":2607},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":2609,"slug":2610,"articleIntro":-1,"category":2611},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[2612],{"metadata":2613,"sys":2616,"fields":2623},{"tags":2614,"concepts":2615},[],[],{"space":2617,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2619,"publishedVersion":440,"revision":62,"contentType":2621,"locale":29},{"sys":2618},{"type":12,"linkType":13,"id":14},{"sys":2620},{"id":21,"type":12,"linkType":22},{"sys":2622},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2624,"metaTitle":450,"metaDescription":451,"mainTitle":2625,"subtitle":469,"heroImage":2640,"ctaButton":492,"ctaLink":493},[449],{"data":2626,"content":2627,"nodeType":74},{},[2628,2634],{"data":2629,"content":2630,"nodeType":78},{},[2631],{"data":2632,"marks":2633,"value":461,"nodeType":82},{},[],{"data":2635,"content":2636,"nodeType":87},{},[2637],{"data":2638,"marks":2639,"value":468,"nodeType":82},{},[],{"metadata":2641,"sys":2644,"fields":2649},{"tags":2642,"concepts":2643},[],[],{"space":2645,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2647,"publishedVersion":62,"revision":44,"locale":29},{"sys":2646},{"type":12,"linkType":13,"id":14},{"sys":2648},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2650},{"url":484,"details":2651,"fileName":490,"contentType":491},{"size":486,"image":2652},{"width":488,"height":489},{"sys":2654,"fields":2657},{"id":2655,"createdAt":2656},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":2658,"slug":2659,"articleIntro":2658,"category":2660},"2751 - Dépôts","compte-2751-depots",[2661],{"metadata":2662,"sys":2665,"fields":2672},{"tags":2663,"concepts":2664},[],[],{"space":2666,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2668,"publishedVersion":440,"revision":62,"contentType":2670,"locale":29},{"sys":2667},{"type":12,"linkType":13,"id":14},{"sys":2669},{"id":21,"type":12,"linkType":22},{"sys":2671},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2673,"metaTitle":450,"metaDescription":451,"mainTitle":2674,"subtitle":469,"heroImage":2689,"ctaButton":492,"ctaLink":493},[449],{"data":2675,"content":2676,"nodeType":74},{},[2677,2683],{"data":2678,"content":2679,"nodeType":78},{},[2680],{"data":2681,"marks":2682,"value":461,"nodeType":82},{},[],{"data":2684,"content":2685,"nodeType":87},{},[2686],{"data":2687,"marks":2688,"value":468,"nodeType":82},{},[],{"metadata":2690,"sys":2693,"fields":2698},{"tags":2691,"concepts":2692},[],[],{"space":2694,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2696,"publishedVersion":62,"revision":44,"locale":29},{"sys":2695},{"type":12,"linkType":13,"id":14},{"sys":2697},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2699},{"url":484,"details":2700,"fileName":490,"contentType":491},{"size":486,"image":2701},{"width":488,"height":489},{"sys":2703,"fields":2706},{"id":2704,"createdAt":2705},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2707,"slug":2708,"articleIntro":-1,"category":2709},"Compte 411 - Clients","compte-411-clients",[2710],{"metadata":2711,"sys":2714,"fields":2721},{"tags":2712,"concepts":2713},[],[],{"space":2715,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2717,"publishedVersion":440,"revision":62,"contentType":2719,"locale":29},{"sys":2716},{"type":12,"linkType":13,"id":14},{"sys":2718},{"id":21,"type":12,"linkType":22},{"sys":2720},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2722,"metaTitle":450,"metaDescription":451,"mainTitle":2723,"subtitle":469,"heroImage":2738,"ctaButton":492,"ctaLink":493},[449],{"data":2724,"content":2725,"nodeType":74},{},[2726,2732],{"data":2727,"content":2728,"nodeType":78},{},[2729],{"data":2730,"marks":2731,"value":461,"nodeType":82},{},[],{"data":2733,"content":2734,"nodeType":87},{},[2735],{"data":2736,"marks":2737,"value":468,"nodeType":82},{},[],{"metadata":2739,"sys":2742,"fields":2747},{"tags":2740,"concepts":2741},[],[],{"space":2743,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2745,"publishedVersion":62,"revision":44,"locale":29},{"sys":2744},{"type":12,"linkType":13,"id":14},{"sys":2746},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2748},{"url":484,"details":2749,"fileName":490,"contentType":491},{"size":486,"image":2750},{"width":488,"height":489},{"sys":2752,"fields":2755},{"id":2753,"createdAt":2754},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":2756,"slug":2757,"articleIntro":-1,"category":2758},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[2759],{"metadata":2760,"sys":2763,"fields":2770},{"tags":2761,"concepts":2762},[],[],{"space":2764,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2766,"publishedVersion":440,"revision":62,"contentType":2768,"locale":29},{"sys":2765},{"type":12,"linkType":13,"id":14},{"sys":2767},{"id":21,"type":12,"linkType":22},{"sys":2769},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2771,"metaTitle":450,"metaDescription":451,"mainTitle":2772,"subtitle":469,"heroImage":2787,"ctaButton":492,"ctaLink":493},[449],{"data":2773,"content":2774,"nodeType":74},{},[2775,2781],{"data":2776,"content":2777,"nodeType":78},{},[2778],{"data":2779,"marks":2780,"value":461,"nodeType":82},{},[],{"data":2782,"content":2783,"nodeType":87},{},[2784],{"data":2785,"marks":2786,"value":468,"nodeType":82},{},[],{"metadata":2788,"sys":2791,"fields":2796},{"tags":2789,"concepts":2790},[],[],{"space":2792,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2794,"publishedVersion":62,"revision":44,"locale":29},{"sys":2793},{"type":12,"linkType":13,"id":14},{"sys":2795},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2797},{"url":484,"details":2798,"fileName":490,"contentType":491},{"size":486,"image":2799},{"width":488,"height":489},{"sys":2801,"fields":2804},{"id":2802,"createdAt":2803},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":2805,"slug":2806,"articleIntro":2805,"category":2807},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[2808],{"metadata":2809,"sys":2812,"fields":2819},{"tags":2810,"concepts":2811},[],[],{"space":2813,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2815,"publishedVersion":440,"revision":62,"contentType":2817,"locale":29},{"sys":2814},{"type":12,"linkType":13,"id":14},{"sys":2816},{"id":21,"type":12,"linkType":22},{"sys":2818},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2820,"metaTitle":450,"metaDescription":451,"mainTitle":2821,"subtitle":469,"heroImage":2836,"ctaButton":492,"ctaLink":493},[449],{"data":2822,"content":2823,"nodeType":74},{},[2824,2830],{"data":2825,"content":2826,"nodeType":78},{},[2827],{"data":2828,"marks":2829,"value":461,"nodeType":82},{},[],{"data":2831,"content":2832,"nodeType":87},{},[2833],{"data":2834,"marks":2835,"value":468,"nodeType":82},{},[],{"metadata":2837,"sys":2840,"fields":2845},{"tags":2838,"concepts":2839},[],[],{"space":2841,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2843,"publishedVersion":62,"revision":44,"locale":29},{"sys":2842},{"type":12,"linkType":13,"id":14},{"sys":2844},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2846},{"url":484,"details":2847,"fileName":490,"contentType":491},{"size":486,"image":2848},{"width":488,"height":489},{"sys":2850,"fields":2853},{"id":2851,"createdAt":2852},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":2854,"slug":2855,"articleIntro":-1,"category":2856},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[2857],{"metadata":2858,"sys":2861,"fields":2868},{"tags":2859,"concepts":2860},[],[],{"space":2862,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2864,"publishedVersion":440,"revision":62,"contentType":2866,"locale":29},{"sys":2863},{"type":12,"linkType":13,"id":14},{"sys":2865},{"id":21,"type":12,"linkType":22},{"sys":2867},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2869,"metaTitle":450,"metaDescription":451,"mainTitle":2870,"subtitle":469,"heroImage":2885,"ctaButton":492,"ctaLink":493},[449],{"data":2871,"content":2872,"nodeType":74},{},[2873,2879],{"data":2874,"content":2875,"nodeType":78},{},[2876],{"data":2877,"marks":2878,"value":461,"nodeType":82},{},[],{"data":2880,"content":2881,"nodeType":87},{},[2882],{"data":2883,"marks":2884,"value":468,"nodeType":82},{},[],{"metadata":2886,"sys":2889,"fields":2894},{"tags":2887,"concepts":2888},[],[],{"space":2890,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2892,"publishedVersion":62,"revision":44,"locale":29},{"sys":2891},{"type":12,"linkType":13,"id":14},{"sys":2893},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2895},{"url":484,"details":2896,"fileName":490,"contentType":491},{"size":486,"image":2897},{"width":488,"height":489},{"sys":2899,"fields":2902},{"id":2900,"createdAt":2901},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":2903,"slug":2904,"articleIntro":2903,"category":2905},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[2906],{"metadata":2907,"sys":2910,"fields":2917},{"tags":2908,"concepts":2909},[],[],{"space":2911,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2913,"publishedVersion":440,"revision":62,"contentType":2915,"locale":29},{"sys":2912},{"type":12,"linkType":13,"id":14},{"sys":2914},{"id":21,"type":12,"linkType":22},{"sys":2916},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2918,"metaTitle":450,"metaDescription":451,"mainTitle":2919,"subtitle":469,"heroImage":2934,"ctaButton":492,"ctaLink":493},[449],{"data":2920,"content":2921,"nodeType":74},{},[2922,2928],{"data":2923,"content":2924,"nodeType":78},{},[2925],{"data":2926,"marks":2927,"value":461,"nodeType":82},{},[],{"data":2929,"content":2930,"nodeType":87},{},[2931],{"data":2932,"marks":2933,"value":468,"nodeType":82},{},[],{"metadata":2935,"sys":2938,"fields":2943},{"tags":2936,"concepts":2937},[],[],{"space":2939,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2941,"publishedVersion":62,"revision":44,"locale":29},{"sys":2940},{"type":12,"linkType":13,"id":14},{"sys":2942},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2944},{"url":484,"details":2945,"fileName":490,"contentType":491},{"size":486,"image":2946},{"width":488,"height":489},{"sys":2948,"fields":2951},{"id":2949,"createdAt":2950},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":2952,"slug":2953,"articleIntro":2952,"category":2954},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[2955],{"metadata":2956,"sys":2959,"fields":2966},{"tags":2957,"concepts":2958},[],[],{"space":2960,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":2962,"publishedVersion":440,"revision":62,"contentType":2964,"locale":29},{"sys":2961},{"type":12,"linkType":13,"id":14},{"sys":2963},{"id":21,"type":12,"linkType":22},{"sys":2965},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":2967,"metaTitle":450,"metaDescription":451,"mainTitle":2968,"subtitle":469,"heroImage":2983,"ctaButton":492,"ctaLink":493},[449],{"data":2969,"content":2970,"nodeType":74},{},[2971,2977],{"data":2972,"content":2973,"nodeType":78},{},[2974],{"data":2975,"marks":2976,"value":461,"nodeType":82},{},[],{"data":2978,"content":2979,"nodeType":87},{},[2980],{"data":2981,"marks":2982,"value":468,"nodeType":82},{},[],{"metadata":2984,"sys":2987,"fields":2992},{"tags":2985,"concepts":2986},[],[],{"space":2988,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":2990,"publishedVersion":62,"revision":44,"locale":29},{"sys":2989},{"type":12,"linkType":13,"id":14},{"sys":2991},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":2993},{"url":484,"details":2994,"fileName":490,"contentType":491},{"size":486,"image":2995},{"width":488,"height":489},{"sys":2997,"fields":3000},{"id":2998,"createdAt":2999},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":3001,"slug":3002,"articleIntro":-1,"category":3003},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[3004],{"metadata":3005,"sys":3008,"fields":3015},{"tags":3006,"concepts":3007},[],[],{"space":3009,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3011,"publishedVersion":440,"revision":62,"contentType":3013,"locale":29},{"sys":3010},{"type":12,"linkType":13,"id":14},{"sys":3012},{"id":21,"type":12,"linkType":22},{"sys":3014},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3016,"metaTitle":450,"metaDescription":451,"mainTitle":3017,"subtitle":469,"heroImage":3032,"ctaButton":492,"ctaLink":493},[449],{"data":3018,"content":3019,"nodeType":74},{},[3020,3026],{"data":3021,"content":3022,"nodeType":78},{},[3023],{"data":3024,"marks":3025,"value":461,"nodeType":82},{},[],{"data":3027,"content":3028,"nodeType":87},{},[3029],{"data":3030,"marks":3031,"value":468,"nodeType":82},{},[],{"metadata":3033,"sys":3036,"fields":3041},{"tags":3034,"concepts":3035},[],[],{"space":3037,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3039,"publishedVersion":62,"revision":44,"locale":29},{"sys":3038},{"type":12,"linkType":13,"id":14},{"sys":3040},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3042},{"url":484,"details":3043,"fileName":490,"contentType":491},{"size":486,"image":3044},{"width":488,"height":489},{"sys":3046,"fields":3049},{"id":3047,"createdAt":3048},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":3050,"slug":3051,"articleIntro":3050,"category":3052},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[3053],{"metadata":3054,"sys":3057,"fields":3064},{"tags":3055,"concepts":3056},[],[],{"space":3058,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3060,"publishedVersion":440,"revision":62,"contentType":3062,"locale":29},{"sys":3059},{"type":12,"linkType":13,"id":14},{"sys":3061},{"id":21,"type":12,"linkType":22},{"sys":3063},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3065,"metaTitle":450,"metaDescription":451,"mainTitle":3066,"subtitle":469,"heroImage":3081,"ctaButton":492,"ctaLink":493},[449],{"data":3067,"content":3068,"nodeType":74},{},[3069,3075],{"data":3070,"content":3071,"nodeType":78},{},[3072],{"data":3073,"marks":3074,"value":461,"nodeType":82},{},[],{"data":3076,"content":3077,"nodeType":87},{},[3078],{"data":3079,"marks":3080,"value":468,"nodeType":82},{},[],{"metadata":3082,"sys":3085,"fields":3090},{"tags":3083,"concepts":3084},[],[],{"space":3086,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3088,"publishedVersion":62,"revision":44,"locale":29},{"sys":3087},{"type":12,"linkType":13,"id":14},{"sys":3089},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3091},{"url":484,"details":3092,"fileName":490,"contentType":491},{"size":486,"image":3093},{"width":488,"height":489},{"sys":3095,"fields":3098},{"id":3096,"createdAt":3097},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":3099,"slug":3100,"articleIntro":3099,"category":3101},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[3102],{"metadata":3103,"sys":3106,"fields":3113},{"tags":3104,"concepts":3105},[],[],{"space":3107,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3109,"publishedVersion":440,"revision":62,"contentType":3111,"locale":29},{"sys":3108},{"type":12,"linkType":13,"id":14},{"sys":3110},{"id":21,"type":12,"linkType":22},{"sys":3112},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3114,"metaTitle":450,"metaDescription":451,"mainTitle":3115,"subtitle":469,"heroImage":3130,"ctaButton":492,"ctaLink":493},[449],{"data":3116,"content":3117,"nodeType":74},{},[3118,3124],{"data":3119,"content":3120,"nodeType":78},{},[3121],{"data":3122,"marks":3123,"value":461,"nodeType":82},{},[],{"data":3125,"content":3126,"nodeType":87},{},[3127],{"data":3128,"marks":3129,"value":468,"nodeType":82},{},[],{"metadata":3131,"sys":3134,"fields":3139},{"tags":3132,"concepts":3133},[],[],{"space":3135,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3137,"publishedVersion":62,"revision":44,"locale":29},{"sys":3136},{"type":12,"linkType":13,"id":14},{"sys":3138},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3140},{"url":484,"details":3141,"fileName":490,"contentType":491},{"size":486,"image":3142},{"width":488,"height":489},{"sys":3144,"fields":3147},{"id":3145,"createdAt":3146},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":3148,"slug":3149,"articleIntro":-1,"category":3150},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[3151],{"metadata":3152,"sys":3155,"fields":3162},{"tags":3153,"concepts":3154},[],[],{"space":3156,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3158,"publishedVersion":440,"revision":62,"contentType":3160,"locale":29},{"sys":3157},{"type":12,"linkType":13,"id":14},{"sys":3159},{"id":21,"type":12,"linkType":22},{"sys":3161},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3163,"metaTitle":450,"metaDescription":451,"mainTitle":3164,"subtitle":469,"heroImage":3179,"ctaButton":492,"ctaLink":493},[449],{"data":3165,"content":3166,"nodeType":74},{},[3167,3173],{"data":3168,"content":3169,"nodeType":78},{},[3170],{"data":3171,"marks":3172,"value":461,"nodeType":82},{},[],{"data":3174,"content":3175,"nodeType":87},{},[3176],{"data":3177,"marks":3178,"value":468,"nodeType":82},{},[],{"metadata":3180,"sys":3183,"fields":3188},{"tags":3181,"concepts":3182},[],[],{"space":3184,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3186,"publishedVersion":62,"revision":44,"locale":29},{"sys":3185},{"type":12,"linkType":13,"id":14},{"sys":3187},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3189},{"url":484,"details":3190,"fileName":490,"contentType":491},{"size":486,"image":3191},{"width":488,"height":489},{"sys":3193,"fields":3196},{"id":3194,"createdAt":3195},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":3197,"slug":3198,"articleIntro":3197,"category":3199},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[3200],{"metadata":3201,"sys":3204,"fields":3211},{"tags":3202,"concepts":3203},[],[],{"space":3205,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3207,"publishedVersion":440,"revision":62,"contentType":3209,"locale":29},{"sys":3206},{"type":12,"linkType":13,"id":14},{"sys":3208},{"id":21,"type":12,"linkType":22},{"sys":3210},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3212,"metaTitle":450,"metaDescription":451,"mainTitle":3213,"subtitle":469,"heroImage":3228,"ctaButton":492,"ctaLink":493},[449],{"data":3214,"content":3215,"nodeType":74},{},[3216,3222],{"data":3217,"content":3218,"nodeType":78},{},[3219],{"data":3220,"marks":3221,"value":461,"nodeType":82},{},[],{"data":3223,"content":3224,"nodeType":87},{},[3225],{"data":3226,"marks":3227,"value":468,"nodeType":82},{},[],{"metadata":3229,"sys":3232,"fields":3237},{"tags":3230,"concepts":3231},[],[],{"space":3233,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3235,"publishedVersion":62,"revision":44,"locale":29},{"sys":3234},{"type":12,"linkType":13,"id":14},{"sys":3236},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3238},{"url":484,"details":3239,"fileName":490,"contentType":491},{"size":486,"image":3240},{"width":488,"height":489},{"sys":3242,"fields":3245},{"id":3243,"createdAt":3244},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":3246,"slug":3247,"articleIntro":3246,"category":3248},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[3249],{"metadata":3250,"sys":3253,"fields":3260},{"tags":3251,"concepts":3252},[],[],{"space":3254,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3256,"publishedVersion":440,"revision":62,"contentType":3258,"locale":29},{"sys":3255},{"type":12,"linkType":13,"id":14},{"sys":3257},{"id":21,"type":12,"linkType":22},{"sys":3259},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3261,"metaTitle":450,"metaDescription":451,"mainTitle":3262,"subtitle":469,"heroImage":3277,"ctaButton":492,"ctaLink":493},[449],{"data":3263,"content":3264,"nodeType":74},{},[3265,3271],{"data":3266,"content":3267,"nodeType":78},{},[3268],{"data":3269,"marks":3270,"value":461,"nodeType":82},{},[],{"data":3272,"content":3273,"nodeType":87},{},[3274],{"data":3275,"marks":3276,"value":468,"nodeType":82},{},[],{"metadata":3278,"sys":3281,"fields":3286},{"tags":3279,"concepts":3280},[],[],{"space":3282,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3284,"publishedVersion":62,"revision":44,"locale":29},{"sys":3283},{"type":12,"linkType":13,"id":14},{"sys":3285},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3287},{"url":484,"details":3288,"fileName":490,"contentType":491},{"size":486,"image":3289},{"width":488,"height":489},{"sys":3291,"fields":3294},{"id":3292,"createdAt":3293},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":3295,"slug":3296,"articleIntro":3295,"category":3297},"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",[3298],{"metadata":3299,"sys":3302,"fields":3309},{"tags":3300,"concepts":3301},[],[],{"space":3303,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3305,"publishedVersion":440,"revision":62,"contentType":3307,"locale":29},{"sys":3304},{"type":12,"linkType":13,"id":14},{"sys":3306},{"id":21,"type":12,"linkType":22},{"sys":3308},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3310,"metaTitle":450,"metaDescription":451,"mainTitle":3311,"subtitle":469,"heroImage":3326,"ctaButton":492,"ctaLink":493},[449],{"data":3312,"content":3313,"nodeType":74},{},[3314,3320],{"data":3315,"content":3316,"nodeType":78},{},[3317],{"data":3318,"marks":3319,"value":461,"nodeType":82},{},[],{"data":3321,"content":3322,"nodeType":87},{},[3323],{"data":3324,"marks":3325,"value":468,"nodeType":82},{},[],{"metadata":3327,"sys":3330,"fields":3335},{"tags":3328,"concepts":3329},[],[],{"space":3331,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3333,"publishedVersion":62,"revision":44,"locale":29},{"sys":3332},{"type":12,"linkType":13,"id":14},{"sys":3334},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3336},{"url":484,"details":3337,"fileName":490,"contentType":491},{"size":486,"image":3338},{"width":488,"height":489},{"sys":3340,"fields":3343},{"id":3341,"createdAt":3342},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":3344,"slug":3345,"articleIntro":3344,"category":3346},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[3347],{"metadata":3348,"sys":3351,"fields":3358},{"tags":3349,"concepts":3350},[],[],{"space":3352,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3354,"publishedVersion":440,"revision":62,"contentType":3356,"locale":29},{"sys":3353},{"type":12,"linkType":13,"id":14},{"sys":3355},{"id":21,"type":12,"linkType":22},{"sys":3357},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3359,"metaTitle":450,"metaDescription":451,"mainTitle":3360,"subtitle":469,"heroImage":3375,"ctaButton":492,"ctaLink":493},[449],{"data":3361,"content":3362,"nodeType":74},{},[3363,3369],{"data":3364,"content":3365,"nodeType":78},{},[3366],{"data":3367,"marks":3368,"value":461,"nodeType":82},{},[],{"data":3370,"content":3371,"nodeType":87},{},[3372],{"data":3373,"marks":3374,"value":468,"nodeType":82},{},[],{"metadata":3376,"sys":3379,"fields":3384},{"tags":3377,"concepts":3378},[],[],{"space":3380,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3382,"publishedVersion":62,"revision":44,"locale":29},{"sys":3381},{"type":12,"linkType":13,"id":14},{"sys":3383},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3385},{"url":484,"details":3386,"fileName":490,"contentType":491},{"size":486,"image":3387},{"width":488,"height":489},{"sys":3389,"fields":3392},{"id":3390,"createdAt":3391},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":3393,"slug":3394,"articleIntro":-1,"category":3395},"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",[3396],{"metadata":3397,"sys":3400,"fields":3407},{"tags":3398,"concepts":3399},[],[],{"space":3401,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3403,"publishedVersion":440,"revision":62,"contentType":3405,"locale":29},{"sys":3402},{"type":12,"linkType":13,"id":14},{"sys":3404},{"id":21,"type":12,"linkType":22},{"sys":3406},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3408,"metaTitle":450,"metaDescription":451,"mainTitle":3409,"subtitle":469,"heroImage":3424,"ctaButton":492,"ctaLink":493},[449],{"data":3410,"content":3411,"nodeType":74},{},[3412,3418],{"data":3413,"content":3414,"nodeType":78},{},[3415],{"data":3416,"marks":3417,"value":461,"nodeType":82},{},[],{"data":3419,"content":3420,"nodeType":87},{},[3421],{"data":3422,"marks":3423,"value":468,"nodeType":82},{},[],{"metadata":3425,"sys":3428,"fields":3433},{"tags":3426,"concepts":3427},[],[],{"space":3429,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3431,"publishedVersion":62,"revision":44,"locale":29},{"sys":3430},{"type":12,"linkType":13,"id":14},{"sys":3432},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3434},{"url":484,"details":3435,"fileName":490,"contentType":491},{"size":486,"image":3436},{"width":488,"height":489},{"sys":3438,"fields":3441},{"id":3439,"createdAt":3440},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":3442,"slug":3443,"articleIntro":3444,"category":3445},"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.",[3446],{"metadata":3447,"sys":3450,"fields":3457},{"tags":3448,"concepts":3449},[],[],{"space":3451,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3453,"publishedVersion":440,"revision":62,"contentType":3455,"locale":29},{"sys":3452},{"type":12,"linkType":13,"id":14},{"sys":3454},{"id":21,"type":12,"linkType":22},{"sys":3456},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3458,"metaTitle":450,"metaDescription":451,"mainTitle":3459,"subtitle":469,"heroImage":3474,"ctaButton":492,"ctaLink":493},[449],{"data":3460,"content":3461,"nodeType":74},{},[3462,3468],{"data":3463,"content":3464,"nodeType":78},{},[3465],{"data":3466,"marks":3467,"value":461,"nodeType":82},{},[],{"data":3469,"content":3470,"nodeType":87},{},[3471],{"data":3472,"marks":3473,"value":468,"nodeType":82},{},[],{"metadata":3475,"sys":3478,"fields":3483},{"tags":3476,"concepts":3477},[],[],{"space":3479,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3481,"publishedVersion":62,"revision":44,"locale":29},{"sys":3480},{"type":12,"linkType":13,"id":14},{"sys":3482},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3484},{"url":484,"details":3485,"fileName":490,"contentType":491},{"size":486,"image":3486},{"width":488,"height":489},{"sys":3488,"fields":3491},{"id":3489,"createdAt":3490},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":3492,"slug":3493,"articleIntro":3492,"category":3494},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[3495],{"metadata":3496,"sys":3499,"fields":3506},{"tags":3497,"concepts":3498},[],[],{"space":3500,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3502,"publishedVersion":440,"revision":62,"contentType":3504,"locale":29},{"sys":3501},{"type":12,"linkType":13,"id":14},{"sys":3503},{"id":21,"type":12,"linkType":22},{"sys":3505},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3507,"metaTitle":450,"metaDescription":451,"mainTitle":3508,"subtitle":469,"heroImage":3523,"ctaButton":492,"ctaLink":493},[449],{"data":3509,"content":3510,"nodeType":74},{},[3511,3517],{"data":3512,"content":3513,"nodeType":78},{},[3514],{"data":3515,"marks":3516,"value":461,"nodeType":82},{},[],{"data":3518,"content":3519,"nodeType":87},{},[3520],{"data":3521,"marks":3522,"value":468,"nodeType":82},{},[],{"metadata":3524,"sys":3527,"fields":3532},{"tags":3525,"concepts":3526},[],[],{"space":3528,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3530,"publishedVersion":62,"revision":44,"locale":29},{"sys":3529},{"type":12,"linkType":13,"id":14},{"sys":3531},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3533},{"url":484,"details":3534,"fileName":490,"contentType":491},{"size":486,"image":3535},{"width":488,"height":489},{"sys":3537,"fields":3540},{"id":3538,"createdAt":3539},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":3541,"slug":3542,"articleIntro":3541,"category":3543},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[3544],{"metadata":3545,"sys":3548,"fields":3555},{"tags":3546,"concepts":3547},[],[],{"space":3549,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3551,"publishedVersion":440,"revision":62,"contentType":3553,"locale":29},{"sys":3550},{"type":12,"linkType":13,"id":14},{"sys":3552},{"id":21,"type":12,"linkType":22},{"sys":3554},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3556,"metaTitle":450,"metaDescription":451,"mainTitle":3557,"subtitle":469,"heroImage":3572,"ctaButton":492,"ctaLink":493},[449],{"data":3558,"content":3559,"nodeType":74},{},[3560,3566],{"data":3561,"content":3562,"nodeType":78},{},[3563],{"data":3564,"marks":3565,"value":461,"nodeType":82},{},[],{"data":3567,"content":3568,"nodeType":87},{},[3569],{"data":3570,"marks":3571,"value":468,"nodeType":82},{},[],{"metadata":3573,"sys":3576,"fields":3581},{"tags":3574,"concepts":3575},[],[],{"space":3577,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3579,"publishedVersion":62,"revision":44,"locale":29},{"sys":3578},{"type":12,"linkType":13,"id":14},{"sys":3580},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3582},{"url":484,"details":3583,"fileName":490,"contentType":491},{"size":486,"image":3584},{"width":488,"height":489},{"sys":3586,"fields":3589},{"id":3587,"createdAt":3588},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":3590,"slug":3591,"articleIntro":-1,"category":3592},"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",[3593],{"metadata":3594,"sys":3597,"fields":3604},{"tags":3595,"concepts":3596},[],[],{"space":3598,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3600,"publishedVersion":440,"revision":62,"contentType":3602,"locale":29},{"sys":3599},{"type":12,"linkType":13,"id":14},{"sys":3601},{"id":21,"type":12,"linkType":22},{"sys":3603},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3605,"metaTitle":450,"metaDescription":451,"mainTitle":3606,"subtitle":469,"heroImage":3621,"ctaButton":492,"ctaLink":493},[449],{"data":3607,"content":3608,"nodeType":74},{},[3609,3615],{"data":3610,"content":3611,"nodeType":78},{},[3612],{"data":3613,"marks":3614,"value":461,"nodeType":82},{},[],{"data":3616,"content":3617,"nodeType":87},{},[3618],{"data":3619,"marks":3620,"value":468,"nodeType":82},{},[],{"metadata":3622,"sys":3625,"fields":3630},{"tags":3623,"concepts":3624},[],[],{"space":3626,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3628,"publishedVersion":62,"revision":44,"locale":29},{"sys":3627},{"type":12,"linkType":13,"id":14},{"sys":3629},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3631},{"url":484,"details":3632,"fileName":490,"contentType":491},{"size":486,"image":3633},{"width":488,"height":489},{"sys":3635,"fields":3638},{"id":3636,"createdAt":3637},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":3639,"slug":3640,"articleIntro":3639,"category":3641},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[3642],{"metadata":3643,"sys":3646,"fields":3653},{"tags":3644,"concepts":3645},[],[],{"space":3647,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3649,"publishedVersion":440,"revision":62,"contentType":3651,"locale":29},{"sys":3648},{"type":12,"linkType":13,"id":14},{"sys":3650},{"id":21,"type":12,"linkType":22},{"sys":3652},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3654,"metaTitle":450,"metaDescription":451,"mainTitle":3655,"subtitle":469,"heroImage":3670,"ctaButton":492,"ctaLink":493},[449],{"data":3656,"content":3657,"nodeType":74},{},[3658,3664],{"data":3659,"content":3660,"nodeType":78},{},[3661],{"data":3662,"marks":3663,"value":461,"nodeType":82},{},[],{"data":3665,"content":3666,"nodeType":87},{},[3667],{"data":3668,"marks":3669,"value":468,"nodeType":82},{},[],{"metadata":3671,"sys":3674,"fields":3679},{"tags":3672,"concepts":3673},[],[],{"space":3675,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3677,"publishedVersion":62,"revision":44,"locale":29},{"sys":3676},{"type":12,"linkType":13,"id":14},{"sys":3678},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3680},{"url":484,"details":3681,"fileName":490,"contentType":491},{"size":486,"image":3682},{"width":488,"height":489},{"sys":3684,"fields":3687},{"id":3685,"createdAt":3686},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":3688,"slug":3689,"articleIntro":-1,"category":3690},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[3691],{"metadata":3692,"sys":3695,"fields":3702},{"tags":3693,"concepts":3694},[],[],{"space":3696,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3698,"publishedVersion":440,"revision":62,"contentType":3700,"locale":29},{"sys":3697},{"type":12,"linkType":13,"id":14},{"sys":3699},{"id":21,"type":12,"linkType":22},{"sys":3701},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3703,"metaTitle":450,"metaDescription":451,"mainTitle":3704,"subtitle":469,"heroImage":3719,"ctaButton":492,"ctaLink":493},[449],{"data":3705,"content":3706,"nodeType":74},{},[3707,3713],{"data":3708,"content":3709,"nodeType":78},{},[3710],{"data":3711,"marks":3712,"value":461,"nodeType":82},{},[],{"data":3714,"content":3715,"nodeType":87},{},[3716],{"data":3717,"marks":3718,"value":468,"nodeType":82},{},[],{"metadata":3720,"sys":3723,"fields":3728},{"tags":3721,"concepts":3722},[],[],{"space":3724,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3726,"publishedVersion":62,"revision":44,"locale":29},{"sys":3725},{"type":12,"linkType":13,"id":14},{"sys":3727},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3729},{"url":484,"details":3730,"fileName":490,"contentType":491},{"size":486,"image":3731},{"width":488,"height":489},{"sys":3733,"fields":3736},{"id":3734,"createdAt":3735},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":3737,"slug":3738,"articleIntro":3737,"category":3739},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[3740],{"metadata":3741,"sys":3744,"fields":3751},{"tags":3742,"concepts":3743},[],[],{"space":3745,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3747,"publishedVersion":440,"revision":62,"contentType":3749,"locale":29},{"sys":3746},{"type":12,"linkType":13,"id":14},{"sys":3748},{"id":21,"type":12,"linkType":22},{"sys":3750},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3752,"metaTitle":450,"metaDescription":451,"mainTitle":3753,"subtitle":469,"heroImage":3768,"ctaButton":492,"ctaLink":493},[449],{"data":3754,"content":3755,"nodeType":74},{},[3756,3762],{"data":3757,"content":3758,"nodeType":78},{},[3759],{"data":3760,"marks":3761,"value":461,"nodeType":82},{},[],{"data":3763,"content":3764,"nodeType":87},{},[3765],{"data":3766,"marks":3767,"value":468,"nodeType":82},{},[],{"metadata":3769,"sys":3772,"fields":3777},{"tags":3770,"concepts":3771},[],[],{"space":3773,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3775,"publishedVersion":62,"revision":44,"locale":29},{"sys":3774},{"type":12,"linkType":13,"id":14},{"sys":3776},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3778},{"url":484,"details":3779,"fileName":490,"contentType":491},{"size":486,"image":3780},{"width":488,"height":489},{"sys":3782,"fields":3785},{"id":3783,"createdAt":3784},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3786,"slug":3787,"articleIntro":3786,"category":3788},"2748 - Autres prêts","compte-2748-autres-prets",[3789],{"metadata":3790,"sys":3793,"fields":3800},{"tags":3791,"concepts":3792},[],[],{"space":3794,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3796,"publishedVersion":440,"revision":62,"contentType":3798,"locale":29},{"sys":3795},{"type":12,"linkType":13,"id":14},{"sys":3797},{"id":21,"type":12,"linkType":22},{"sys":3799},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3801,"metaTitle":450,"metaDescription":451,"mainTitle":3802,"subtitle":469,"heroImage":3817,"ctaButton":492,"ctaLink":493},[449],{"data":3803,"content":3804,"nodeType":74},{},[3805,3811],{"data":3806,"content":3807,"nodeType":78},{},[3808],{"data":3809,"marks":3810,"value":461,"nodeType":82},{},[],{"data":3812,"content":3813,"nodeType":87},{},[3814],{"data":3815,"marks":3816,"value":468,"nodeType":82},{},[],{"metadata":3818,"sys":3821,"fields":3826},{"tags":3819,"concepts":3820},[],[],{"space":3822,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3824,"publishedVersion":62,"revision":44,"locale":29},{"sys":3823},{"type":12,"linkType":13,"id":14},{"sys":3825},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3827},{"url":484,"details":3828,"fileName":490,"contentType":491},{"size":486,"image":3829},{"width":488,"height":489},{"sys":3831,"fields":3834},{"id":3832,"createdAt":3833},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":3835,"slug":3836,"articleIntro":3835,"category":3837},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[3838],{"metadata":3839,"sys":3842,"fields":3849},{"tags":3840,"concepts":3841},[],[],{"space":3843,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3845,"publishedVersion":440,"revision":62,"contentType":3847,"locale":29},{"sys":3844},{"type":12,"linkType":13,"id":14},{"sys":3846},{"id":21,"type":12,"linkType":22},{"sys":3848},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3850,"metaTitle":450,"metaDescription":451,"mainTitle":3851,"subtitle":469,"heroImage":3866,"ctaButton":492,"ctaLink":493},[449],{"data":3852,"content":3853,"nodeType":74},{},[3854,3860],{"data":3855,"content":3856,"nodeType":78},{},[3857],{"data":3858,"marks":3859,"value":461,"nodeType":82},{},[],{"data":3861,"content":3862,"nodeType":87},{},[3863],{"data":3864,"marks":3865,"value":468,"nodeType":82},{},[],{"metadata":3867,"sys":3870,"fields":3875},{"tags":3868,"concepts":3869},[],[],{"space":3871,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3873,"publishedVersion":62,"revision":44,"locale":29},{"sys":3872},{"type":12,"linkType":13,"id":14},{"sys":3874},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3876},{"url":484,"details":3877,"fileName":490,"contentType":491},{"size":486,"image":3878},{"width":488,"height":489},{"sys":3880,"fields":3883},{"id":3881,"createdAt":3882},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":3884,"slug":3885,"articleIntro":-1,"category":3886},"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",[3887],{"metadata":3888,"sys":3891,"fields":3898},{"tags":3889,"concepts":3890},[],[],{"space":3892,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3894,"publishedVersion":440,"revision":62,"contentType":3896,"locale":29},{"sys":3893},{"type":12,"linkType":13,"id":14},{"sys":3895},{"id":21,"type":12,"linkType":22},{"sys":3897},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3899,"metaTitle":450,"metaDescription":451,"mainTitle":3900,"subtitle":469,"heroImage":3915,"ctaButton":492,"ctaLink":493},[449],{"data":3901,"content":3902,"nodeType":74},{},[3903,3909],{"data":3904,"content":3905,"nodeType":78},{},[3906],{"data":3907,"marks":3908,"value":461,"nodeType":82},{},[],{"data":3910,"content":3911,"nodeType":87},{},[3912],{"data":3913,"marks":3914,"value":468,"nodeType":82},{},[],{"metadata":3916,"sys":3919,"fields":3924},{"tags":3917,"concepts":3918},[],[],{"space":3920,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3922,"publishedVersion":62,"revision":44,"locale":29},{"sys":3921},{"type":12,"linkType":13,"id":14},{"sys":3923},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3925},{"url":484,"details":3926,"fileName":490,"contentType":491},{"size":486,"image":3927},{"width":488,"height":489},{"sys":3929,"fields":3932},{"id":3930,"createdAt":3931},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":3933,"slug":3934,"articleIntro":-1,"category":3935},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[3936],{"metadata":3937,"sys":3940,"fields":3947},{"tags":3938,"concepts":3939},[],[],{"space":3941,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3943,"publishedVersion":440,"revision":62,"contentType":3945,"locale":29},{"sys":3942},{"type":12,"linkType":13,"id":14},{"sys":3944},{"id":21,"type":12,"linkType":22},{"sys":3946},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3948,"metaTitle":450,"metaDescription":451,"mainTitle":3949,"subtitle":469,"heroImage":3964,"ctaButton":492,"ctaLink":493},[449],{"data":3950,"content":3951,"nodeType":74},{},[3952,3958],{"data":3953,"content":3954,"nodeType":78},{},[3955],{"data":3956,"marks":3957,"value":461,"nodeType":82},{},[],{"data":3959,"content":3960,"nodeType":87},{},[3961],{"data":3962,"marks":3963,"value":468,"nodeType":82},{},[],{"metadata":3965,"sys":3968,"fields":3973},{"tags":3966,"concepts":3967},[],[],{"space":3969,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":3971,"publishedVersion":62,"revision":44,"locale":29},{"sys":3970},{"type":12,"linkType":13,"id":14},{"sys":3972},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":3974},{"url":484,"details":3975,"fileName":490,"contentType":491},{"size":486,"image":3976},{"width":488,"height":489},{"sys":3978,"fields":3981},{"id":3979,"createdAt":3980},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":3982,"slug":3983,"articleIntro":-1,"category":3984},"Compte 512 - Banques","compte-512-banques",[3985],{"metadata":3986,"sys":3989,"fields":3996},{"tags":3987,"concepts":3988},[],[],{"space":3990,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":3992,"publishedVersion":440,"revision":62,"contentType":3994,"locale":29},{"sys":3991},{"type":12,"linkType":13,"id":14},{"sys":3993},{"id":21,"type":12,"linkType":22},{"sys":3995},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":3997,"metaTitle":450,"metaDescription":451,"mainTitle":3998,"subtitle":469,"heroImage":4013,"ctaButton":492,"ctaLink":493},[449],{"data":3999,"content":4000,"nodeType":74},{},[4001,4007],{"data":4002,"content":4003,"nodeType":78},{},[4004],{"data":4005,"marks":4006,"value":461,"nodeType":82},{},[],{"data":4008,"content":4009,"nodeType":87},{},[4010],{"data":4011,"marks":4012,"value":468,"nodeType":82},{},[],{"metadata":4014,"sys":4017,"fields":4022},{"tags":4015,"concepts":4016},[],[],{"space":4018,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4020,"publishedVersion":62,"revision":44,"locale":29},{"sys":4019},{"type":12,"linkType":13,"id":14},{"sys":4021},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4023},{"url":484,"details":4024,"fileName":490,"contentType":491},{"size":486,"image":4025},{"width":488,"height":489},{"sys":4027,"fields":4030},{"id":4028,"createdAt":4029},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":4031,"slug":4032,"articleIntro":-1,"category":4033},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[4034],{"metadata":4035,"sys":4038,"fields":4045},{"tags":4036,"concepts":4037},[],[],{"space":4039,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4041,"publishedVersion":440,"revision":62,"contentType":4043,"locale":29},{"sys":4040},{"type":12,"linkType":13,"id":14},{"sys":4042},{"id":21,"type":12,"linkType":22},{"sys":4044},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4046,"metaTitle":450,"metaDescription":451,"mainTitle":4047,"subtitle":469,"heroImage":4062,"ctaButton":492,"ctaLink":493},[449],{"data":4048,"content":4049,"nodeType":74},{},[4050,4056],{"data":4051,"content":4052,"nodeType":78},{},[4053],{"data":4054,"marks":4055,"value":461,"nodeType":82},{},[],{"data":4057,"content":4058,"nodeType":87},{},[4059],{"data":4060,"marks":4061,"value":468,"nodeType":82},{},[],{"metadata":4063,"sys":4066,"fields":4071},{"tags":4064,"concepts":4065},[],[],{"space":4067,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4069,"publishedVersion":62,"revision":44,"locale":29},{"sys":4068},{"type":12,"linkType":13,"id":14},{"sys":4070},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4072},{"url":484,"details":4073,"fileName":490,"contentType":491},{"size":486,"image":4074},{"width":488,"height":489},{"sys":4076,"fields":4079},{"id":4077,"createdAt":4078},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":4080,"slug":4081,"articleIntro":4080,"category":4082},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[4083],{"metadata":4084,"sys":4087,"fields":4094},{"tags":4085,"concepts":4086},[],[],{"space":4088,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4090,"publishedVersion":440,"revision":62,"contentType":4092,"locale":29},{"sys":4089},{"type":12,"linkType":13,"id":14},{"sys":4091},{"id":21,"type":12,"linkType":22},{"sys":4093},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4095,"metaTitle":450,"metaDescription":451,"mainTitle":4096,"subtitle":469,"heroImage":4111,"ctaButton":492,"ctaLink":493},[449],{"data":4097,"content":4098,"nodeType":74},{},[4099,4105],{"data":4100,"content":4101,"nodeType":78},{},[4102],{"data":4103,"marks":4104,"value":461,"nodeType":82},{},[],{"data":4106,"content":4107,"nodeType":87},{},[4108],{"data":4109,"marks":4110,"value":468,"nodeType":82},{},[],{"metadata":4112,"sys":4115,"fields":4120},{"tags":4113,"concepts":4114},[],[],{"space":4116,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4118,"publishedVersion":62,"revision":44,"locale":29},{"sys":4117},{"type":12,"linkType":13,"id":14},{"sys":4119},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4121},{"url":484,"details":4122,"fileName":490,"contentType":491},{"size":486,"image":4123},{"width":488,"height":489},{"sys":4125,"fields":4128},{"id":4126,"createdAt":4127},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":4129,"slug":4130,"articleIntro":4129,"category":4131},"Compte 502 - Actions propres","compte-502-actions-propres",[4132],{"metadata":4133,"sys":4136,"fields":4143},{"tags":4134,"concepts":4135},[],[],{"space":4137,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4139,"publishedVersion":440,"revision":62,"contentType":4141,"locale":29},{"sys":4138},{"type":12,"linkType":13,"id":14},{"sys":4140},{"id":21,"type":12,"linkType":22},{"sys":4142},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4144,"metaTitle":450,"metaDescription":451,"mainTitle":4145,"subtitle":469,"heroImage":4160,"ctaButton":492,"ctaLink":493},[449],{"data":4146,"content":4147,"nodeType":74},{},[4148,4154],{"data":4149,"content":4150,"nodeType":78},{},[4151],{"data":4152,"marks":4153,"value":461,"nodeType":82},{},[],{"data":4155,"content":4156,"nodeType":87},{},[4157],{"data":4158,"marks":4159,"value":468,"nodeType":82},{},[],{"metadata":4161,"sys":4164,"fields":4169},{"tags":4162,"concepts":4163},[],[],{"space":4165,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4167,"publishedVersion":62,"revision":44,"locale":29},{"sys":4166},{"type":12,"linkType":13,"id":14},{"sys":4168},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4170},{"url":484,"details":4171,"fileName":490,"contentType":491},{"size":486,"image":4172},{"width":488,"height":489},{"sys":4174,"fields":4177},{"id":4175,"createdAt":4176},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":4178,"slug":4179,"articleIntro":4178,"category":4180},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[4181],{"metadata":4182,"sys":4185,"fields":4192},{"tags":4183,"concepts":4184},[],[],{"space":4186,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4188,"publishedVersion":440,"revision":62,"contentType":4190,"locale":29},{"sys":4187},{"type":12,"linkType":13,"id":14},{"sys":4189},{"id":21,"type":12,"linkType":22},{"sys":4191},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4193,"metaTitle":450,"metaDescription":451,"mainTitle":4194,"subtitle":469,"heroImage":4209,"ctaButton":492,"ctaLink":493},[449],{"data":4195,"content":4196,"nodeType":74},{},[4197,4203],{"data":4198,"content":4199,"nodeType":78},{},[4200],{"data":4201,"marks":4202,"value":461,"nodeType":82},{},[],{"data":4204,"content":4205,"nodeType":87},{},[4206],{"data":4207,"marks":4208,"value":468,"nodeType":82},{},[],{"metadata":4210,"sys":4213,"fields":4218},{"tags":4211,"concepts":4212},[],[],{"space":4214,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4216,"publishedVersion":62,"revision":44,"locale":29},{"sys":4215},{"type":12,"linkType":13,"id":14},{"sys":4217},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4219},{"url":484,"details":4220,"fileName":490,"contentType":491},{"size":486,"image":4221},{"width":488,"height":489},{"sys":4223,"fields":4226},{"id":4224,"createdAt":4225},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":4227,"slug":4228,"articleIntro":-1,"category":4229},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[4230],{"metadata":4231,"sys":4234,"fields":4241},{"tags":4232,"concepts":4233},[],[],{"space":4235,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4237,"publishedVersion":440,"revision":62,"contentType":4239,"locale":29},{"sys":4236},{"type":12,"linkType":13,"id":14},{"sys":4238},{"id":21,"type":12,"linkType":22},{"sys":4240},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4242,"metaTitle":450,"metaDescription":451,"mainTitle":4243,"subtitle":469,"heroImage":4258,"ctaButton":492,"ctaLink":493},[449],{"data":4244,"content":4245,"nodeType":74},{},[4246,4252],{"data":4247,"content":4248,"nodeType":78},{},[4249],{"data":4250,"marks":4251,"value":461,"nodeType":82},{},[],{"data":4253,"content":4254,"nodeType":87},{},[4255],{"data":4256,"marks":4257,"value":468,"nodeType":82},{},[],{"metadata":4259,"sys":4262,"fields":4267},{"tags":4260,"concepts":4261},[],[],{"space":4263,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4265,"publishedVersion":62,"revision":44,"locale":29},{"sys":4264},{"type":12,"linkType":13,"id":14},{"sys":4266},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4268},{"url":484,"details":4269,"fileName":490,"contentType":491},{"size":486,"image":4270},{"width":488,"height":489},{"sys":4272,"fields":4275},{"id":4273,"createdAt":4274},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":4276,"slug":4277,"articleIntro":4276,"category":4278},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[4279],{"metadata":4280,"sys":4283,"fields":4290},{"tags":4281,"concepts":4282},[],[],{"space":4284,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4286,"publishedVersion":440,"revision":62,"contentType":4288,"locale":29},{"sys":4285},{"type":12,"linkType":13,"id":14},{"sys":4287},{"id":21,"type":12,"linkType":22},{"sys":4289},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4291,"metaTitle":450,"metaDescription":451,"mainTitle":4292,"subtitle":469,"heroImage":4307,"ctaButton":492,"ctaLink":493},[449],{"data":4293,"content":4294,"nodeType":74},{},[4295,4301],{"data":4296,"content":4297,"nodeType":78},{},[4298],{"data":4299,"marks":4300,"value":461,"nodeType":82},{},[],{"data":4302,"content":4303,"nodeType":87},{},[4304],{"data":4305,"marks":4306,"value":468,"nodeType":82},{},[],{"metadata":4308,"sys":4311,"fields":4316},{"tags":4309,"concepts":4310},[],[],{"space":4312,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4314,"publishedVersion":62,"revision":44,"locale":29},{"sys":4313},{"type":12,"linkType":13,"id":14},{"sys":4315},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4317},{"url":484,"details":4318,"fileName":490,"contentType":491},{"size":486,"image":4319},{"width":488,"height":489},{"sys":4321,"fields":4324},{"id":4322,"createdAt":4323},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":4325,"slug":4326,"articleIntro":-1,"category":4327},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[4328],{"metadata":4329,"sys":4332,"fields":4339},{"tags":4330,"concepts":4331},[],[],{"space":4333,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4335,"publishedVersion":440,"revision":62,"contentType":4337,"locale":29},{"sys":4334},{"type":12,"linkType":13,"id":14},{"sys":4336},{"id":21,"type":12,"linkType":22},{"sys":4338},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4340,"metaTitle":450,"metaDescription":451,"mainTitle":4341,"subtitle":469,"heroImage":4356,"ctaButton":492,"ctaLink":493},[449],{"data":4342,"content":4343,"nodeType":74},{},[4344,4350],{"data":4345,"content":4346,"nodeType":78},{},[4347],{"data":4348,"marks":4349,"value":461,"nodeType":82},{},[],{"data":4351,"content":4352,"nodeType":87},{},[4353],{"data":4354,"marks":4355,"value":468,"nodeType":82},{},[],{"metadata":4357,"sys":4360,"fields":4365},{"tags":4358,"concepts":4359},[],[],{"space":4361,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4363,"publishedVersion":62,"revision":44,"locale":29},{"sys":4362},{"type":12,"linkType":13,"id":14},{"sys":4364},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4366},{"url":484,"details":4367,"fileName":490,"contentType":491},{"size":486,"image":4368},{"width":488,"height":489},{"sys":4370,"fields":4373},{"id":4371,"createdAt":4372},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4374,"slug":4375,"articleIntro":4374,"category":4376},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4377],{"metadata":4378,"sys":4381,"fields":4388},{"tags":4379,"concepts":4380},[],[],{"space":4382,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4384,"publishedVersion":440,"revision":62,"contentType":4386,"locale":29},{"sys":4383},{"type":12,"linkType":13,"id":14},{"sys":4385},{"id":21,"type":12,"linkType":22},{"sys":4387},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4389,"metaTitle":450,"metaDescription":451,"mainTitle":4390,"subtitle":469,"heroImage":4405,"ctaButton":492,"ctaLink":493},[449],{"data":4391,"content":4392,"nodeType":74},{},[4393,4399],{"data":4394,"content":4395,"nodeType":78},{},[4396],{"data":4397,"marks":4398,"value":461,"nodeType":82},{},[],{"data":4400,"content":4401,"nodeType":87},{},[4402],{"data":4403,"marks":4404,"value":468,"nodeType":82},{},[],{"metadata":4406,"sys":4409,"fields":4414},{"tags":4407,"concepts":4408},[],[],{"space":4410,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4412,"publishedVersion":62,"revision":44,"locale":29},{"sys":4411},{"type":12,"linkType":13,"id":14},{"sys":4413},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4415},{"url":484,"details":4416,"fileName":490,"contentType":491},{"size":486,"image":4417},{"width":488,"height":489},{"sys":4419,"fields":4422},{"id":4420,"createdAt":4421},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":4423,"slug":4424,"articleIntro":4423,"category":4425},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[4426],{"metadata":4427,"sys":4430,"fields":4437},{"tags":4428,"concepts":4429},[],[],{"space":4431,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4433,"publishedVersion":440,"revision":62,"contentType":4435,"locale":29},{"sys":4432},{"type":12,"linkType":13,"id":14},{"sys":4434},{"id":21,"type":12,"linkType":22},{"sys":4436},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4438,"metaTitle":450,"metaDescription":451,"mainTitle":4439,"subtitle":469,"heroImage":4454,"ctaButton":492,"ctaLink":493},[449],{"data":4440,"content":4441,"nodeType":74},{},[4442,4448],{"data":4443,"content":4444,"nodeType":78},{},[4445],{"data":4446,"marks":4447,"value":461,"nodeType":82},{},[],{"data":4449,"content":4450,"nodeType":87},{},[4451],{"data":4452,"marks":4453,"value":468,"nodeType":82},{},[],{"metadata":4455,"sys":4458,"fields":4463},{"tags":4456,"concepts":4457},[],[],{"space":4459,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4461,"publishedVersion":62,"revision":44,"locale":29},{"sys":4460},{"type":12,"linkType":13,"id":14},{"sys":4462},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4464},{"url":484,"details":4465,"fileName":490,"contentType":491},{"size":486,"image":4466},{"width":488,"height":489},{"sys":4468,"fields":4471},{"id":4469,"createdAt":4470},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":4472,"slug":4473,"articleIntro":4472,"category":4474},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[4475],{"metadata":4476,"sys":4479,"fields":4486},{"tags":4477,"concepts":4478},[],[],{"space":4480,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4482,"publishedVersion":440,"revision":62,"contentType":4484,"locale":29},{"sys":4481},{"type":12,"linkType":13,"id":14},{"sys":4483},{"id":21,"type":12,"linkType":22},{"sys":4485},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4487,"metaTitle":450,"metaDescription":451,"mainTitle":4488,"subtitle":469,"heroImage":4503,"ctaButton":492,"ctaLink":493},[449],{"data":4489,"content":4490,"nodeType":74},{},[4491,4497],{"data":4492,"content":4493,"nodeType":78},{},[4494],{"data":4495,"marks":4496,"value":461,"nodeType":82},{},[],{"data":4498,"content":4499,"nodeType":87},{},[4500],{"data":4501,"marks":4502,"value":468,"nodeType":82},{},[],{"metadata":4504,"sys":4507,"fields":4512},{"tags":4505,"concepts":4506},[],[],{"space":4508,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4510,"publishedVersion":62,"revision":44,"locale":29},{"sys":4509},{"type":12,"linkType":13,"id":14},{"sys":4511},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4513},{"url":484,"details":4514,"fileName":490,"contentType":491},{"size":486,"image":4515},{"width":488,"height":489},{"sys":4517,"fields":4520},{"id":4518,"createdAt":4519},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":4521,"slug":4522,"articleIntro":-1,"category":4523},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[4524],{"metadata":4525,"sys":4528,"fields":4535},{"tags":4526,"concepts":4527},[],[],{"space":4529,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4531,"publishedVersion":440,"revision":62,"contentType":4533,"locale":29},{"sys":4530},{"type":12,"linkType":13,"id":14},{"sys":4532},{"id":21,"type":12,"linkType":22},{"sys":4534},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4536,"metaTitle":450,"metaDescription":451,"mainTitle":4537,"subtitle":469,"heroImage":4552,"ctaButton":492,"ctaLink":493},[449],{"data":4538,"content":4539,"nodeType":74},{},[4540,4546],{"data":4541,"content":4542,"nodeType":78},{},[4543],{"data":4544,"marks":4545,"value":461,"nodeType":82},{},[],{"data":4547,"content":4548,"nodeType":87},{},[4549],{"data":4550,"marks":4551,"value":468,"nodeType":82},{},[],{"metadata":4553,"sys":4556,"fields":4561},{"tags":4554,"concepts":4555},[],[],{"space":4557,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4559,"publishedVersion":62,"revision":44,"locale":29},{"sys":4558},{"type":12,"linkType":13,"id":14},{"sys":4560},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4562},{"url":484,"details":4563,"fileName":490,"contentType":491},{"size":486,"image":4564},{"width":488,"height":489},{"sys":4566,"fields":4569},{"id":4567,"createdAt":4568},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":4570,"slug":4571,"articleIntro":4570,"category":4572},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[4573],{"metadata":4574,"sys":4577,"fields":4584},{"tags":4575,"concepts":4576},[],[],{"space":4578,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4580,"publishedVersion":440,"revision":62,"contentType":4582,"locale":29},{"sys":4579},{"type":12,"linkType":13,"id":14},{"sys":4581},{"id":21,"type":12,"linkType":22},{"sys":4583},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4585,"metaTitle":450,"metaDescription":451,"mainTitle":4586,"subtitle":469,"heroImage":4601,"ctaButton":492,"ctaLink":493},[449],{"data":4587,"content":4588,"nodeType":74},{},[4589,4595],{"data":4590,"content":4591,"nodeType":78},{},[4592],{"data":4593,"marks":4594,"value":461,"nodeType":82},{},[],{"data":4596,"content":4597,"nodeType":87},{},[4598],{"data":4599,"marks":4600,"value":468,"nodeType":82},{},[],{"metadata":4602,"sys":4605,"fields":4610},{"tags":4603,"concepts":4604},[],[],{"space":4606,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4608,"publishedVersion":62,"revision":44,"locale":29},{"sys":4607},{"type":12,"linkType":13,"id":14},{"sys":4609},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4611},{"url":484,"details":4612,"fileName":490,"contentType":491},{"size":486,"image":4613},{"width":488,"height":489},{"sys":4615,"fields":4618},{"id":4616,"createdAt":4617},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":4619,"slug":4620,"articleIntro":4619,"category":4621},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[4622],{"metadata":4623,"sys":4626,"fields":4633},{"tags":4624,"concepts":4625},[],[],{"space":4627,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4629,"publishedVersion":440,"revision":62,"contentType":4631,"locale":29},{"sys":4628},{"type":12,"linkType":13,"id":14},{"sys":4630},{"id":21,"type":12,"linkType":22},{"sys":4632},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4634,"metaTitle":450,"metaDescription":451,"mainTitle":4635,"subtitle":469,"heroImage":4650,"ctaButton":492,"ctaLink":493},[449],{"data":4636,"content":4637,"nodeType":74},{},[4638,4644],{"data":4639,"content":4640,"nodeType":78},{},[4641],{"data":4642,"marks":4643,"value":461,"nodeType":82},{},[],{"data":4645,"content":4646,"nodeType":87},{},[4647],{"data":4648,"marks":4649,"value":468,"nodeType":82},{},[],{"metadata":4651,"sys":4654,"fields":4659},{"tags":4652,"concepts":4653},[],[],{"space":4655,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4657,"publishedVersion":62,"revision":44,"locale":29},{"sys":4656},{"type":12,"linkType":13,"id":14},{"sys":4658},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4660},{"url":484,"details":4661,"fileName":490,"contentType":491},{"size":486,"image":4662},{"width":488,"height":489},{"sys":4664,"fields":4667},{"id":4665,"createdAt":4666},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":4668,"slug":4669,"articleIntro":4668,"category":4670},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[4671],{"metadata":4672,"sys":4675,"fields":4682},{"tags":4673,"concepts":4674},[],[],{"space":4676,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4678,"publishedVersion":440,"revision":62,"contentType":4680,"locale":29},{"sys":4677},{"type":12,"linkType":13,"id":14},{"sys":4679},{"id":21,"type":12,"linkType":22},{"sys":4681},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4683,"metaTitle":450,"metaDescription":451,"mainTitle":4684,"subtitle":469,"heroImage":4699,"ctaButton":492,"ctaLink":493},[449],{"data":4685,"content":4686,"nodeType":74},{},[4687,4693],{"data":4688,"content":4689,"nodeType":78},{},[4690],{"data":4691,"marks":4692,"value":461,"nodeType":82},{},[],{"data":4694,"content":4695,"nodeType":87},{},[4696],{"data":4697,"marks":4698,"value":468,"nodeType":82},{},[],{"metadata":4700,"sys":4703,"fields":4708},{"tags":4701,"concepts":4702},[],[],{"space":4704,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4706,"publishedVersion":62,"revision":44,"locale":29},{"sys":4705},{"type":12,"linkType":13,"id":14},{"sys":4707},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4709},{"url":484,"details":4710,"fileName":490,"contentType":491},{"size":486,"image":4711},{"width":488,"height":489},{"sys":4713,"fields":4716},{"id":4714,"createdAt":4715},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":4717,"slug":4718,"articleIntro":4719,"category":4720},"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.",[4721],{"metadata":4722,"sys":4725,"fields":4732},{"tags":4723,"concepts":4724},[],[],{"space":4726,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4728,"publishedVersion":440,"revision":62,"contentType":4730,"locale":29},{"sys":4727},{"type":12,"linkType":13,"id":14},{"sys":4729},{"id":21,"type":12,"linkType":22},{"sys":4731},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4733,"metaTitle":450,"metaDescription":451,"mainTitle":4734,"subtitle":469,"heroImage":4749,"ctaButton":492,"ctaLink":493},[449],{"data":4735,"content":4736,"nodeType":74},{},[4737,4743],{"data":4738,"content":4739,"nodeType":78},{},[4740],{"data":4741,"marks":4742,"value":461,"nodeType":82},{},[],{"data":4744,"content":4745,"nodeType":87},{},[4746],{"data":4747,"marks":4748,"value":468,"nodeType":82},{},[],{"metadata":4750,"sys":4753,"fields":4758},{"tags":4751,"concepts":4752},[],[],{"space":4754,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4756,"publishedVersion":62,"revision":44,"locale":29},{"sys":4755},{"type":12,"linkType":13,"id":14},{"sys":4757},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4759},{"url":484,"details":4760,"fileName":490,"contentType":491},{"size":486,"image":4761},{"width":488,"height":489},{"sys":4763,"fields":4766},{"id":4764,"createdAt":4765},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":4767,"slug":4768,"articleIntro":4767,"category":4769},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[4770],{"metadata":4771,"sys":4774,"fields":4781},{"tags":4772,"concepts":4773},[],[],{"space":4775,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4777,"publishedVersion":440,"revision":62,"contentType":4779,"locale":29},{"sys":4776},{"type":12,"linkType":13,"id":14},{"sys":4778},{"id":21,"type":12,"linkType":22},{"sys":4780},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4782,"metaTitle":450,"metaDescription":451,"mainTitle":4783,"subtitle":469,"heroImage":4798,"ctaButton":492,"ctaLink":493},[449],{"data":4784,"content":4785,"nodeType":74},{},[4786,4792],{"data":4787,"content":4788,"nodeType":78},{},[4789],{"data":4790,"marks":4791,"value":461,"nodeType":82},{},[],{"data":4793,"content":4794,"nodeType":87},{},[4795],{"data":4796,"marks":4797,"value":468,"nodeType":82},{},[],{"metadata":4799,"sys":4802,"fields":4807},{"tags":4800,"concepts":4801},[],[],{"space":4803,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4805,"publishedVersion":62,"revision":44,"locale":29},{"sys":4804},{"type":12,"linkType":13,"id":14},{"sys":4806},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4808},{"url":484,"details":4809,"fileName":490,"contentType":491},{"size":486,"image":4810},{"width":488,"height":489},{"sys":4812,"fields":4815},{"id":4813,"createdAt":4814},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":4816,"slug":4817,"articleIntro":-1,"category":4818},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[4819],{"metadata":4820,"sys":4823,"fields":4830},{"tags":4821,"concepts":4822},[],[],{"space":4824,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4826,"publishedVersion":440,"revision":62,"contentType":4828,"locale":29},{"sys":4825},{"type":12,"linkType":13,"id":14},{"sys":4827},{"id":21,"type":12,"linkType":22},{"sys":4829},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4831,"metaTitle":450,"metaDescription":451,"mainTitle":4832,"subtitle":469,"heroImage":4847,"ctaButton":492,"ctaLink":493},[449],{"data":4833,"content":4834,"nodeType":74},{},[4835,4841],{"data":4836,"content":4837,"nodeType":78},{},[4838],{"data":4839,"marks":4840,"value":461,"nodeType":82},{},[],{"data":4842,"content":4843,"nodeType":87},{},[4844],{"data":4845,"marks":4846,"value":468,"nodeType":82},{},[],{"metadata":4848,"sys":4851,"fields":4856},{"tags":4849,"concepts":4850},[],[],{"space":4852,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4854,"publishedVersion":62,"revision":44,"locale":29},{"sys":4853},{"type":12,"linkType":13,"id":14},{"sys":4855},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4857},{"url":484,"details":4858,"fileName":490,"contentType":491},{"size":486,"image":4859},{"width":488,"height":489},{"sys":4861,"fields":4864},{"id":4862,"createdAt":4863},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":4865,"slug":4866,"articleIntro":-1,"category":4867},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[4868],{"metadata":4869,"sys":4872,"fields":4879},{"tags":4870,"concepts":4871},[],[],{"space":4873,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4875,"publishedVersion":440,"revision":62,"contentType":4877,"locale":29},{"sys":4874},{"type":12,"linkType":13,"id":14},{"sys":4876},{"id":21,"type":12,"linkType":22},{"sys":4878},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4880,"metaTitle":450,"metaDescription":451,"mainTitle":4881,"subtitle":469,"heroImage":4896,"ctaButton":492,"ctaLink":493},[449],{"data":4882,"content":4883,"nodeType":74},{},[4884,4890],{"data":4885,"content":4886,"nodeType":78},{},[4887],{"data":4888,"marks":4889,"value":461,"nodeType":82},{},[],{"data":4891,"content":4892,"nodeType":87},{},[4893],{"data":4894,"marks":4895,"value":468,"nodeType":82},{},[],{"metadata":4897,"sys":4900,"fields":4905},{"tags":4898,"concepts":4899},[],[],{"space":4901,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4903,"publishedVersion":62,"revision":44,"locale":29},{"sys":4902},{"type":12,"linkType":13,"id":14},{"sys":4904},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4906},{"url":484,"details":4907,"fileName":490,"contentType":491},{"size":486,"image":4908},{"width":488,"height":489},{"sys":4910,"fields":4913},{"id":4911,"createdAt":4912},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":4914,"slug":4915,"articleIntro":4914,"category":4916},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[4917],{"metadata":4918,"sys":4921,"fields":4928},{"tags":4919,"concepts":4920},[],[],{"space":4922,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4924,"publishedVersion":440,"revision":62,"contentType":4926,"locale":29},{"sys":4923},{"type":12,"linkType":13,"id":14},{"sys":4925},{"id":21,"type":12,"linkType":22},{"sys":4927},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4929,"metaTitle":450,"metaDescription":451,"mainTitle":4930,"subtitle":469,"heroImage":4945,"ctaButton":492,"ctaLink":493},[449],{"data":4931,"content":4932,"nodeType":74},{},[4933,4939],{"data":4934,"content":4935,"nodeType":78},{},[4936],{"data":4937,"marks":4938,"value":461,"nodeType":82},{},[],{"data":4940,"content":4941,"nodeType":87},{},[4942],{"data":4943,"marks":4944,"value":468,"nodeType":82},{},[],{"metadata":4946,"sys":4949,"fields":4954},{"tags":4947,"concepts":4948},[],[],{"space":4950,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":4952,"publishedVersion":62,"revision":44,"locale":29},{"sys":4951},{"type":12,"linkType":13,"id":14},{"sys":4953},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":4955},{"url":484,"details":4956,"fileName":490,"contentType":491},{"size":486,"image":4957},{"width":488,"height":489},{"sys":4959,"fields":4962},{"id":4960,"createdAt":4961},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":4963,"slug":4964,"articleIntro":4963,"category":4965},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[4966],{"metadata":4967,"sys":4970,"fields":4977},{"tags":4968,"concepts":4969},[],[],{"space":4971,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":4973,"publishedVersion":440,"revision":62,"contentType":4975,"locale":29},{"sys":4972},{"type":12,"linkType":13,"id":14},{"sys":4974},{"id":21,"type":12,"linkType":22},{"sys":4976},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":4978,"metaTitle":450,"metaDescription":451,"mainTitle":4979,"subtitle":469,"heroImage":4994,"ctaButton":492,"ctaLink":493},[449],{"data":4980,"content":4981,"nodeType":74},{},[4982,4988],{"data":4983,"content":4984,"nodeType":78},{},[4985],{"data":4986,"marks":4987,"value":461,"nodeType":82},{},[],{"data":4989,"content":4990,"nodeType":87},{},[4991],{"data":4992,"marks":4993,"value":468,"nodeType":82},{},[],{"metadata":4995,"sys":4998,"fields":5003},{"tags":4996,"concepts":4997},[],[],{"space":4999,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5001,"publishedVersion":62,"revision":44,"locale":29},{"sys":5000},{"type":12,"linkType":13,"id":14},{"sys":5002},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5004},{"url":484,"details":5005,"fileName":490,"contentType":491},{"size":486,"image":5006},{"width":488,"height":489},{"sys":5008,"fields":5011},{"id":5009,"createdAt":5010},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":5012,"slug":5013,"articleIntro":5012,"category":5014},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[5015],{"metadata":5016,"sys":5019,"fields":5026},{"tags":5017,"concepts":5018},[],[],{"space":5020,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5022,"publishedVersion":440,"revision":62,"contentType":5024,"locale":29},{"sys":5021},{"type":12,"linkType":13,"id":14},{"sys":5023},{"id":21,"type":12,"linkType":22},{"sys":5025},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5027,"metaTitle":450,"metaDescription":451,"mainTitle":5028,"subtitle":469,"heroImage":5043,"ctaButton":492,"ctaLink":493},[449],{"data":5029,"content":5030,"nodeType":74},{},[5031,5037],{"data":5032,"content":5033,"nodeType":78},{},[5034],{"data":5035,"marks":5036,"value":461,"nodeType":82},{},[],{"data":5038,"content":5039,"nodeType":87},{},[5040],{"data":5041,"marks":5042,"value":468,"nodeType":82},{},[],{"metadata":5044,"sys":5047,"fields":5052},{"tags":5045,"concepts":5046},[],[],{"space":5048,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5050,"publishedVersion":62,"revision":44,"locale":29},{"sys":5049},{"type":12,"linkType":13,"id":14},{"sys":5051},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5053},{"url":484,"details":5054,"fileName":490,"contentType":491},{"size":486,"image":5055},{"width":488,"height":489},{"sys":5057,"fields":5060},{"id":5058,"createdAt":5059},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":5061,"slug":5062,"articleIntro":5061,"category":5063},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[5064],{"metadata":5065,"sys":5068,"fields":5075},{"tags":5066,"concepts":5067},[],[],{"space":5069,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5071,"publishedVersion":440,"revision":62,"contentType":5073,"locale":29},{"sys":5070},{"type":12,"linkType":13,"id":14},{"sys":5072},{"id":21,"type":12,"linkType":22},{"sys":5074},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5076,"metaTitle":450,"metaDescription":451,"mainTitle":5077,"subtitle":469,"heroImage":5092,"ctaButton":492,"ctaLink":493},[449],{"data":5078,"content":5079,"nodeType":74},{},[5080,5086],{"data":5081,"content":5082,"nodeType":78},{},[5083],{"data":5084,"marks":5085,"value":461,"nodeType":82},{},[],{"data":5087,"content":5088,"nodeType":87},{},[5089],{"data":5090,"marks":5091,"value":468,"nodeType":82},{},[],{"metadata":5093,"sys":5096,"fields":5101},{"tags":5094,"concepts":5095},[],[],{"space":5097,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5099,"publishedVersion":62,"revision":44,"locale":29},{"sys":5098},{"type":12,"linkType":13,"id":14},{"sys":5100},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5102},{"url":484,"details":5103,"fileName":490,"contentType":491},{"size":486,"image":5104},{"width":488,"height":489},{"sys":5106,"fields":5109},{"id":5107,"createdAt":5108},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":5110,"slug":5111,"articleIntro":-1,"category":5112},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[5113],{"metadata":5114,"sys":5117,"fields":5124},{"tags":5115,"concepts":5116},[],[],{"space":5118,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5120,"publishedVersion":440,"revision":62,"contentType":5122,"locale":29},{"sys":5119},{"type":12,"linkType":13,"id":14},{"sys":5121},{"id":21,"type":12,"linkType":22},{"sys":5123},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5125,"metaTitle":450,"metaDescription":451,"mainTitle":5126,"subtitle":469,"heroImage":5141,"ctaButton":492,"ctaLink":493},[449],{"data":5127,"content":5128,"nodeType":74},{},[5129,5135],{"data":5130,"content":5131,"nodeType":78},{},[5132],{"data":5133,"marks":5134,"value":461,"nodeType":82},{},[],{"data":5136,"content":5137,"nodeType":87},{},[5138],{"data":5139,"marks":5140,"value":468,"nodeType":82},{},[],{"metadata":5142,"sys":5145,"fields":5150},{"tags":5143,"concepts":5144},[],[],{"space":5146,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5148,"publishedVersion":62,"revision":44,"locale":29},{"sys":5147},{"type":12,"linkType":13,"id":14},{"sys":5149},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5151},{"url":484,"details":5152,"fileName":490,"contentType":491},{"size":486,"image":5153},{"width":488,"height":489},{"sys":5155,"fields":5158},{"id":5156,"createdAt":5157},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":5159,"slug":5160,"articleIntro":5159,"category":5161},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[5162],{"metadata":5163,"sys":5166,"fields":5173},{"tags":5164,"concepts":5165},[],[],{"space":5167,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5169,"publishedVersion":440,"revision":62,"contentType":5171,"locale":29},{"sys":5168},{"type":12,"linkType":13,"id":14},{"sys":5170},{"id":21,"type":12,"linkType":22},{"sys":5172},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5174,"metaTitle":450,"metaDescription":451,"mainTitle":5175,"subtitle":469,"heroImage":5190,"ctaButton":492,"ctaLink":493},[449],{"data":5176,"content":5177,"nodeType":74},{},[5178,5184],{"data":5179,"content":5180,"nodeType":78},{},[5181],{"data":5182,"marks":5183,"value":461,"nodeType":82},{},[],{"data":5185,"content":5186,"nodeType":87},{},[5187],{"data":5188,"marks":5189,"value":468,"nodeType":82},{},[],{"metadata":5191,"sys":5194,"fields":5199},{"tags":5192,"concepts":5193},[],[],{"space":5195,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5197,"publishedVersion":62,"revision":44,"locale":29},{"sys":5196},{"type":12,"linkType":13,"id":14},{"sys":5198},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5200},{"url":484,"details":5201,"fileName":490,"contentType":491},{"size":486,"image":5202},{"width":488,"height":489},{"sys":5204,"fields":5207},{"id":5205,"createdAt":5206},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":5208,"slug":5209,"articleIntro":5208,"category":5210},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[5211],{"metadata":5212,"sys":5215,"fields":5222},{"tags":5213,"concepts":5214},[],[],{"space":5216,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5218,"publishedVersion":440,"revision":62,"contentType":5220,"locale":29},{"sys":5217},{"type":12,"linkType":13,"id":14},{"sys":5219},{"id":21,"type":12,"linkType":22},{"sys":5221},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5223,"metaTitle":450,"metaDescription":451,"mainTitle":5224,"subtitle":469,"heroImage":5239,"ctaButton":492,"ctaLink":493},[449],{"data":5225,"content":5226,"nodeType":74},{},[5227,5233],{"data":5228,"content":5229,"nodeType":78},{},[5230],{"data":5231,"marks":5232,"value":461,"nodeType":82},{},[],{"data":5234,"content":5235,"nodeType":87},{},[5236],{"data":5237,"marks":5238,"value":468,"nodeType":82},{},[],{"metadata":5240,"sys":5243,"fields":5248},{"tags":5241,"concepts":5242},[],[],{"space":5244,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5246,"publishedVersion":62,"revision":44,"locale":29},{"sys":5245},{"type":12,"linkType":13,"id":14},{"sys":5247},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5249},{"url":484,"details":5250,"fileName":490,"contentType":491},{"size":486,"image":5251},{"width":488,"height":489},{"sys":5253,"fields":5256},{"id":5254,"createdAt":5255},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":5257,"slug":5258,"articleIntro":5257,"category":5259},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[5260],{"metadata":5261,"sys":5264,"fields":5271},{"tags":5262,"concepts":5263},[],[],{"space":5265,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5267,"publishedVersion":440,"revision":62,"contentType":5269,"locale":29},{"sys":5266},{"type":12,"linkType":13,"id":14},{"sys":5268},{"id":21,"type":12,"linkType":22},{"sys":5270},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5272,"metaTitle":450,"metaDescription":451,"mainTitle":5273,"subtitle":469,"heroImage":5288,"ctaButton":492,"ctaLink":493},[449],{"data":5274,"content":5275,"nodeType":74},{},[5276,5282],{"data":5277,"content":5278,"nodeType":78},{},[5279],{"data":5280,"marks":5281,"value":461,"nodeType":82},{},[],{"data":5283,"content":5284,"nodeType":87},{},[5285],{"data":5286,"marks":5287,"value":468,"nodeType":82},{},[],{"metadata":5289,"sys":5292,"fields":5297},{"tags":5290,"concepts":5291},[],[],{"space":5293,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5295,"publishedVersion":62,"revision":44,"locale":29},{"sys":5294},{"type":12,"linkType":13,"id":14},{"sys":5296},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5298},{"url":484,"details":5299,"fileName":490,"contentType":491},{"size":486,"image":5300},{"width":488,"height":489},{"sys":5302,"fields":5305},{"id":5303,"createdAt":5304},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":5306,"slug":5307,"articleIntro":5306,"category":5308},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[5309],{"metadata":5310,"sys":5313,"fields":5320},{"tags":5311,"concepts":5312},[],[],{"space":5314,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5316,"publishedVersion":440,"revision":62,"contentType":5318,"locale":29},{"sys":5315},{"type":12,"linkType":13,"id":14},{"sys":5317},{"id":21,"type":12,"linkType":22},{"sys":5319},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5321,"metaTitle":450,"metaDescription":451,"mainTitle":5322,"subtitle":469,"heroImage":5337,"ctaButton":492,"ctaLink":493},[449],{"data":5323,"content":5324,"nodeType":74},{},[5325,5331],{"data":5326,"content":5327,"nodeType":78},{},[5328],{"data":5329,"marks":5330,"value":461,"nodeType":82},{},[],{"data":5332,"content":5333,"nodeType":87},{},[5334],{"data":5335,"marks":5336,"value":468,"nodeType":82},{},[],{"metadata":5338,"sys":5341,"fields":5346},{"tags":5339,"concepts":5340},[],[],{"space":5342,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5344,"publishedVersion":62,"revision":44,"locale":29},{"sys":5343},{"type":12,"linkType":13,"id":14},{"sys":5345},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5347},{"url":484,"details":5348,"fileName":490,"contentType":491},{"size":486,"image":5349},{"width":488,"height":489},{"sys":5351,"fields":5354},{"id":5352,"createdAt":5353},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":5355,"slug":5356,"articleIntro":5355,"category":5357},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[5358],{"metadata":5359,"sys":5362,"fields":5369},{"tags":5360,"concepts":5361},[],[],{"space":5363,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5365,"publishedVersion":440,"revision":62,"contentType":5367,"locale":29},{"sys":5364},{"type":12,"linkType":13,"id":14},{"sys":5366},{"id":21,"type":12,"linkType":22},{"sys":5368},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5370,"metaTitle":450,"metaDescription":451,"mainTitle":5371,"subtitle":469,"heroImage":5386,"ctaButton":492,"ctaLink":493},[449],{"data":5372,"content":5373,"nodeType":74},{},[5374,5380],{"data":5375,"content":5376,"nodeType":78},{},[5377],{"data":5378,"marks":5379,"value":461,"nodeType":82},{},[],{"data":5381,"content":5382,"nodeType":87},{},[5383],{"data":5384,"marks":5385,"value":468,"nodeType":82},{},[],{"metadata":5387,"sys":5390,"fields":5395},{"tags":5388,"concepts":5389},[],[],{"space":5391,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5393,"publishedVersion":62,"revision":44,"locale":29},{"sys":5392},{"type":12,"linkType":13,"id":14},{"sys":5394},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5396},{"url":484,"details":5397,"fileName":490,"contentType":491},{"size":486,"image":5398},{"width":488,"height":489},{"sys":5400,"fields":5403},{"id":5401,"createdAt":5402},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":5404,"slug":5405,"articleIntro":5404,"category":5406},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[5407],{"metadata":5408,"sys":5411,"fields":5418},{"tags":5409,"concepts":5410},[],[],{"space":5412,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5414,"publishedVersion":440,"revision":62,"contentType":5416,"locale":29},{"sys":5413},{"type":12,"linkType":13,"id":14},{"sys":5415},{"id":21,"type":12,"linkType":22},{"sys":5417},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5419,"metaTitle":450,"metaDescription":451,"mainTitle":5420,"subtitle":469,"heroImage":5435,"ctaButton":492,"ctaLink":493},[449],{"data":5421,"content":5422,"nodeType":74},{},[5423,5429],{"data":5424,"content":5425,"nodeType":78},{},[5426],{"data":5427,"marks":5428,"value":461,"nodeType":82},{},[],{"data":5430,"content":5431,"nodeType":87},{},[5432],{"data":5433,"marks":5434,"value":468,"nodeType":82},{},[],{"metadata":5436,"sys":5439,"fields":5444},{"tags":5437,"concepts":5438},[],[],{"space":5440,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5442,"publishedVersion":62,"revision":44,"locale":29},{"sys":5441},{"type":12,"linkType":13,"id":14},{"sys":5443},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5445},{"url":484,"details":5446,"fileName":490,"contentType":491},{"size":486,"image":5447},{"width":488,"height":489},{"sys":5449,"fields":5452},{"id":5450,"createdAt":5451},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5453,"slug":5454,"articleIntro":5453,"category":5455},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5456],{"metadata":5457,"sys":5460,"fields":5467},{"tags":5458,"concepts":5459},[],[],{"space":5461,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5463,"publishedVersion":440,"revision":62,"contentType":5465,"locale":29},{"sys":5462},{"type":12,"linkType":13,"id":14},{"sys":5464},{"id":21,"type":12,"linkType":22},{"sys":5466},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5468,"metaTitle":450,"metaDescription":451,"mainTitle":5469,"subtitle":469,"heroImage":5484,"ctaButton":492,"ctaLink":493},[449],{"data":5470,"content":5471,"nodeType":74},{},[5472,5478],{"data":5473,"content":5474,"nodeType":78},{},[5475],{"data":5476,"marks":5477,"value":461,"nodeType":82},{},[],{"data":5479,"content":5480,"nodeType":87},{},[5481],{"data":5482,"marks":5483,"value":468,"nodeType":82},{},[],{"metadata":5485,"sys":5488,"fields":5493},{"tags":5486,"concepts":5487},[],[],{"space":5489,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5491,"publishedVersion":62,"revision":44,"locale":29},{"sys":5490},{"type":12,"linkType":13,"id":14},{"sys":5492},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5494},{"url":484,"details":5495,"fileName":490,"contentType":491},{"size":486,"image":5496},{"width":488,"height":489},{"sys":5498,"fields":5501},{"id":5499,"createdAt":5500},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":5502,"slug":5503,"articleIntro":5502,"category":5504},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[5505],{"metadata":5506,"sys":5509,"fields":5516},{"tags":5507,"concepts":5508},[],[],{"space":5510,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5512,"publishedVersion":440,"revision":62,"contentType":5514,"locale":29},{"sys":5511},{"type":12,"linkType":13,"id":14},{"sys":5513},{"id":21,"type":12,"linkType":22},{"sys":5515},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5517,"metaTitle":450,"metaDescription":451,"mainTitle":5518,"subtitle":469,"heroImage":5533,"ctaButton":492,"ctaLink":493},[449],{"data":5519,"content":5520,"nodeType":74},{},[5521,5527],{"data":5522,"content":5523,"nodeType":78},{},[5524],{"data":5525,"marks":5526,"value":461,"nodeType":82},{},[],{"data":5528,"content":5529,"nodeType":87},{},[5530],{"data":5531,"marks":5532,"value":468,"nodeType":82},{},[],{"metadata":5534,"sys":5537,"fields":5542},{"tags":5535,"concepts":5536},[],[],{"space":5538,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5540,"publishedVersion":62,"revision":44,"locale":29},{"sys":5539},{"type":12,"linkType":13,"id":14},{"sys":5541},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5543},{"url":484,"details":5544,"fileName":490,"contentType":491},{"size":486,"image":5545},{"width":488,"height":489},{"sys":5547,"fields":5550},{"id":5548,"createdAt":5549},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":5551,"slug":5552,"articleIntro":5551,"category":5553},"Compte 213 - Constructions","compte-213-constructions",[5554],{"metadata":5555,"sys":5558,"fields":5565},{"tags":5556,"concepts":5557},[],[],{"space":5559,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5561,"publishedVersion":440,"revision":62,"contentType":5563,"locale":29},{"sys":5560},{"type":12,"linkType":13,"id":14},{"sys":5562},{"id":21,"type":12,"linkType":22},{"sys":5564},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5566,"metaTitle":450,"metaDescription":451,"mainTitle":5567,"subtitle":469,"heroImage":5582,"ctaButton":492,"ctaLink":493},[449],{"data":5568,"content":5569,"nodeType":74},{},[5570,5576],{"data":5571,"content":5572,"nodeType":78},{},[5573],{"data":5574,"marks":5575,"value":461,"nodeType":82},{},[],{"data":5577,"content":5578,"nodeType":87},{},[5579],{"data":5580,"marks":5581,"value":468,"nodeType":82},{},[],{"metadata":5583,"sys":5586,"fields":5591},{"tags":5584,"concepts":5585},[],[],{"space":5587,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5589,"publishedVersion":62,"revision":44,"locale":29},{"sys":5588},{"type":12,"linkType":13,"id":14},{"sys":5590},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5592},{"url":484,"details":5593,"fileName":490,"contentType":491},{"size":486,"image":5594},{"width":488,"height":489},{"sys":5596,"fields":5599},{"id":5597,"createdAt":5598},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":5600,"slug":5601,"articleIntro":5600,"category":5602},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[5603],{"metadata":5604,"sys":5607,"fields":5614},{"tags":5605,"concepts":5606},[],[],{"space":5608,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5610,"publishedVersion":440,"revision":62,"contentType":5612,"locale":29},{"sys":5609},{"type":12,"linkType":13,"id":14},{"sys":5611},{"id":21,"type":12,"linkType":22},{"sys":5613},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5615,"metaTitle":450,"metaDescription":451,"mainTitle":5616,"subtitle":469,"heroImage":5631,"ctaButton":492,"ctaLink":493},[449],{"data":5617,"content":5618,"nodeType":74},{},[5619,5625],{"data":5620,"content":5621,"nodeType":78},{},[5622],{"data":5623,"marks":5624,"value":461,"nodeType":82},{},[],{"data":5626,"content":5627,"nodeType":87},{},[5628],{"data":5629,"marks":5630,"value":468,"nodeType":82},{},[],{"metadata":5632,"sys":5635,"fields":5640},{"tags":5633,"concepts":5634},[],[],{"space":5636,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5638,"publishedVersion":62,"revision":44,"locale":29},{"sys":5637},{"type":12,"linkType":13,"id":14},{"sys":5639},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5641},{"url":484,"details":5642,"fileName":490,"contentType":491},{"size":486,"image":5643},{"width":488,"height":489},{"sys":5645,"fields":5648},{"id":5646,"createdAt":5647},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":5649,"slug":5650,"articleIntro":5649,"category":5651},"2313 - Constructions","compte-2313-constructions",[5652],{"metadata":5653,"sys":5656,"fields":5663},{"tags":5654,"concepts":5655},[],[],{"space":5657,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5659,"publishedVersion":440,"revision":62,"contentType":5661,"locale":29},{"sys":5658},{"type":12,"linkType":13,"id":14},{"sys":5660},{"id":21,"type":12,"linkType":22},{"sys":5662},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5664,"metaTitle":450,"metaDescription":451,"mainTitle":5665,"subtitle":469,"heroImage":5680,"ctaButton":492,"ctaLink":493},[449],{"data":5666,"content":5667,"nodeType":74},{},[5668,5674],{"data":5669,"content":5670,"nodeType":78},{},[5671],{"data":5672,"marks":5673,"value":461,"nodeType":82},{},[],{"data":5675,"content":5676,"nodeType":87},{},[5677],{"data":5678,"marks":5679,"value":468,"nodeType":82},{},[],{"metadata":5681,"sys":5684,"fields":5689},{"tags":5682,"concepts":5683},[],[],{"space":5685,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5687,"publishedVersion":62,"revision":44,"locale":29},{"sys":5686},{"type":12,"linkType":13,"id":14},{"sys":5688},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5690},{"url":484,"details":5691,"fileName":490,"contentType":491},{"size":486,"image":5692},{"width":488,"height":489},{"sys":5694,"fields":5697},{"id":5695,"createdAt":5696},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":5698,"slug":5699,"articleIntro":5698,"category":5700},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[5701],{"metadata":5702,"sys":5705,"fields":5712},{"tags":5703,"concepts":5704},[],[],{"space":5706,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5708,"publishedVersion":440,"revision":62,"contentType":5710,"locale":29},{"sys":5707},{"type":12,"linkType":13,"id":14},{"sys":5709},{"id":21,"type":12,"linkType":22},{"sys":5711},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5713,"metaTitle":450,"metaDescription":451,"mainTitle":5714,"subtitle":469,"heroImage":5729,"ctaButton":492,"ctaLink":493},[449],{"data":5715,"content":5716,"nodeType":74},{},[5717,5723],{"data":5718,"content":5719,"nodeType":78},{},[5720],{"data":5721,"marks":5722,"value":461,"nodeType":82},{},[],{"data":5724,"content":5725,"nodeType":87},{},[5726],{"data":5727,"marks":5728,"value":468,"nodeType":82},{},[],{"metadata":5730,"sys":5733,"fields":5738},{"tags":5731,"concepts":5732},[],[],{"space":5734,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5736,"publishedVersion":62,"revision":44,"locale":29},{"sys":5735},{"type":12,"linkType":13,"id":14},{"sys":5737},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5739},{"url":484,"details":5740,"fileName":490,"contentType":491},{"size":486,"image":5741},{"width":488,"height":489},{"sys":5743,"fields":5746},{"id":5744,"createdAt":5745},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":5747,"slug":5748,"articleIntro":5747,"category":5749},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[5750],{"metadata":5751,"sys":5754,"fields":5761},{"tags":5752,"concepts":5753},[],[],{"space":5755,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5757,"publishedVersion":440,"revision":62,"contentType":5759,"locale":29},{"sys":5756},{"type":12,"linkType":13,"id":14},{"sys":5758},{"id":21,"type":12,"linkType":22},{"sys":5760},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5762,"metaTitle":450,"metaDescription":451,"mainTitle":5763,"subtitle":469,"heroImage":5778,"ctaButton":492,"ctaLink":493},[449],{"data":5764,"content":5765,"nodeType":74},{},[5766,5772],{"data":5767,"content":5768,"nodeType":78},{},[5769],{"data":5770,"marks":5771,"value":461,"nodeType":82},{},[],{"data":5773,"content":5774,"nodeType":87},{},[5775],{"data":5776,"marks":5777,"value":468,"nodeType":82},{},[],{"metadata":5779,"sys":5782,"fields":5787},{"tags":5780,"concepts":5781},[],[],{"space":5783,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5785,"publishedVersion":62,"revision":44,"locale":29},{"sys":5784},{"type":12,"linkType":13,"id":14},{"sys":5786},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5788},{"url":484,"details":5789,"fileName":490,"contentType":491},{"size":486,"image":5790},{"width":488,"height":489},{"sys":5792,"fields":5795},{"id":5793,"createdAt":5794},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":5796,"slug":5797,"articleIntro":5796,"category":5798},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[5799],{"metadata":5800,"sys":5803,"fields":5810},{"tags":5801,"concepts":5802},[],[],{"space":5804,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5806,"publishedVersion":440,"revision":62,"contentType":5808,"locale":29},{"sys":5805},{"type":12,"linkType":13,"id":14},{"sys":5807},{"id":21,"type":12,"linkType":22},{"sys":5809},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5811,"metaTitle":450,"metaDescription":451,"mainTitle":5812,"subtitle":469,"heroImage":5827,"ctaButton":492,"ctaLink":493},[449],{"data":5813,"content":5814,"nodeType":74},{},[5815,5821],{"data":5816,"content":5817,"nodeType":78},{},[5818],{"data":5819,"marks":5820,"value":461,"nodeType":82},{},[],{"data":5822,"content":5823,"nodeType":87},{},[5824],{"data":5825,"marks":5826,"value":468,"nodeType":82},{},[],{"metadata":5828,"sys":5831,"fields":5836},{"tags":5829,"concepts":5830},[],[],{"space":5832,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5834,"publishedVersion":62,"revision":44,"locale":29},{"sys":5833},{"type":12,"linkType":13,"id":14},{"sys":5835},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5837},{"url":484,"details":5838,"fileName":490,"contentType":491},{"size":486,"image":5839},{"width":488,"height":489},{"sys":5841,"fields":5844},{"id":5842,"createdAt":5843},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":5845,"slug":5846,"articleIntro":5845,"category":5847},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[5848],{"metadata":5849,"sys":5852,"fields":5859},{"tags":5850,"concepts":5851},[],[],{"space":5853,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5855,"publishedVersion":440,"revision":62,"contentType":5857,"locale":29},{"sys":5854},{"type":12,"linkType":13,"id":14},{"sys":5856},{"id":21,"type":12,"linkType":22},{"sys":5858},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5860,"metaTitle":450,"metaDescription":451,"mainTitle":5861,"subtitle":469,"heroImage":5876,"ctaButton":492,"ctaLink":493},[449],{"data":5862,"content":5863,"nodeType":74},{},[5864,5870],{"data":5865,"content":5866,"nodeType":78},{},[5867],{"data":5868,"marks":5869,"value":461,"nodeType":82},{},[],{"data":5871,"content":5872,"nodeType":87},{},[5873],{"data":5874,"marks":5875,"value":468,"nodeType":82},{},[],{"metadata":5877,"sys":5880,"fields":5885},{"tags":5878,"concepts":5879},[],[],{"space":5881,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5883,"publishedVersion":62,"revision":44,"locale":29},{"sys":5882},{"type":12,"linkType":13,"id":14},{"sys":5884},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5886},{"url":484,"details":5887,"fileName":490,"contentType":491},{"size":486,"image":5888},{"width":488,"height":489},{"sys":5890,"fields":5893},{"id":5891,"createdAt":5892},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":5894,"slug":5895,"articleIntro":5894,"category":5896},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[5897],{"metadata":5898,"sys":5901,"fields":5908},{"tags":5899,"concepts":5900},[],[],{"space":5902,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5904,"publishedVersion":440,"revision":62,"contentType":5906,"locale":29},{"sys":5903},{"type":12,"linkType":13,"id":14},{"sys":5905},{"id":21,"type":12,"linkType":22},{"sys":5907},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5909,"metaTitle":450,"metaDescription":451,"mainTitle":5910,"subtitle":469,"heroImage":5925,"ctaButton":492,"ctaLink":493},[449],{"data":5911,"content":5912,"nodeType":74},{},[5913,5919],{"data":5914,"content":5915,"nodeType":78},{},[5916],{"data":5917,"marks":5918,"value":461,"nodeType":82},{},[],{"data":5920,"content":5921,"nodeType":87},{},[5922],{"data":5923,"marks":5924,"value":468,"nodeType":82},{},[],{"metadata":5926,"sys":5929,"fields":5934},{"tags":5927,"concepts":5928},[],[],{"space":5930,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5932,"publishedVersion":62,"revision":44,"locale":29},{"sys":5931},{"type":12,"linkType":13,"id":14},{"sys":5933},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5935},{"url":484,"details":5936,"fileName":490,"contentType":491},{"size":486,"image":5937},{"width":488,"height":489},{"sys":5939,"fields":5942},{"id":5940,"createdAt":5941},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":5943,"slug":5944,"articleIntro":5943,"category":5945},"Compte 326 - Emballages","compte-326-emballages",[5946],{"metadata":5947,"sys":5950,"fields":5957},{"tags":5948,"concepts":5949},[],[],{"space":5951,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":5953,"publishedVersion":440,"revision":62,"contentType":5955,"locale":29},{"sys":5952},{"type":12,"linkType":13,"id":14},{"sys":5954},{"id":21,"type":12,"linkType":22},{"sys":5956},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":5958,"metaTitle":450,"metaDescription":451,"mainTitle":5959,"subtitle":469,"heroImage":5974,"ctaButton":492,"ctaLink":493},[449],{"data":5960,"content":5961,"nodeType":74},{},[5962,5968],{"data":5963,"content":5964,"nodeType":78},{},[5965],{"data":5966,"marks":5967,"value":461,"nodeType":82},{},[],{"data":5969,"content":5970,"nodeType":87},{},[5971],{"data":5972,"marks":5973,"value":468,"nodeType":82},{},[],{"metadata":5975,"sys":5978,"fields":5983},{"tags":5976,"concepts":5977},[],[],{"space":5979,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":5981,"publishedVersion":62,"revision":44,"locale":29},{"sys":5980},{"type":12,"linkType":13,"id":14},{"sys":5982},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":5984},{"url":484,"details":5985,"fileName":490,"contentType":491},{"size":486,"image":5986},{"width":488,"height":489},{"sys":5988,"fields":5991},{"id":5989,"createdAt":5990},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":5992,"slug":5993,"articleIntro":5992,"category":5994},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[5995],{"metadata":5996,"sys":5999,"fields":6006},{"tags":5997,"concepts":5998},[],[],{"space":6000,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6002,"publishedVersion":440,"revision":62,"contentType":6004,"locale":29},{"sys":6001},{"type":12,"linkType":13,"id":14},{"sys":6003},{"id":21,"type":12,"linkType":22},{"sys":6005},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6007,"metaTitle":450,"metaDescription":451,"mainTitle":6008,"subtitle":469,"heroImage":6023,"ctaButton":492,"ctaLink":493},[449],{"data":6009,"content":6010,"nodeType":74},{},[6011,6017],{"data":6012,"content":6013,"nodeType":78},{},[6014],{"data":6015,"marks":6016,"value":461,"nodeType":82},{},[],{"data":6018,"content":6019,"nodeType":87},{},[6020],{"data":6021,"marks":6022,"value":468,"nodeType":82},{},[],{"metadata":6024,"sys":6027,"fields":6032},{"tags":6025,"concepts":6026},[],[],{"space":6028,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6030,"publishedVersion":62,"revision":44,"locale":29},{"sys":6029},{"type":12,"linkType":13,"id":14},{"sys":6031},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6033},{"url":484,"details":6034,"fileName":490,"contentType":491},{"size":486,"image":6035},{"width":488,"height":489},{"sys":6037,"fields":6040},{"id":6038,"createdAt":6039},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":6041,"slug":6042,"articleIntro":6041,"category":6043},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[6044],{"metadata":6045,"sys":6048,"fields":6055},{"tags":6046,"concepts":6047},[],[],{"space":6049,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6051,"publishedVersion":440,"revision":62,"contentType":6053,"locale":29},{"sys":6050},{"type":12,"linkType":13,"id":14},{"sys":6052},{"id":21,"type":12,"linkType":22},{"sys":6054},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6056,"metaTitle":450,"metaDescription":451,"mainTitle":6057,"subtitle":469,"heroImage":6072,"ctaButton":492,"ctaLink":493},[449],{"data":6058,"content":6059,"nodeType":74},{},[6060,6066],{"data":6061,"content":6062,"nodeType":78},{},[6063],{"data":6064,"marks":6065,"value":461,"nodeType":82},{},[],{"data":6067,"content":6068,"nodeType":87},{},[6069],{"data":6070,"marks":6071,"value":468,"nodeType":82},{},[],{"metadata":6073,"sys":6076,"fields":6081},{"tags":6074,"concepts":6075},[],[],{"space":6077,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6079,"publishedVersion":62,"revision":44,"locale":29},{"sys":6078},{"type":12,"linkType":13,"id":14},{"sys":6080},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6082},{"url":484,"details":6083,"fileName":490,"contentType":491},{"size":486,"image":6084},{"width":488,"height":489},{"sys":6086,"fields":6089},{"id":6087,"createdAt":6088},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":6090,"slug":6091,"articleIntro":-1,"category":6092},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[6093],{"metadata":6094,"sys":6097,"fields":6104},{"tags":6095,"concepts":6096},[],[],{"space":6098,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6100,"publishedVersion":440,"revision":62,"contentType":6102,"locale":29},{"sys":6099},{"type":12,"linkType":13,"id":14},{"sys":6101},{"id":21,"type":12,"linkType":22},{"sys":6103},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6105,"metaTitle":450,"metaDescription":451,"mainTitle":6106,"subtitle":469,"heroImage":6121,"ctaButton":492,"ctaLink":493},[449],{"data":6107,"content":6108,"nodeType":74},{},[6109,6115],{"data":6110,"content":6111,"nodeType":78},{},[6112],{"data":6113,"marks":6114,"value":461,"nodeType":82},{},[],{"data":6116,"content":6117,"nodeType":87},{},[6118],{"data":6119,"marks":6120,"value":468,"nodeType":82},{},[],{"metadata":6122,"sys":6125,"fields":6130},{"tags":6123,"concepts":6124},[],[],{"space":6126,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6128,"publishedVersion":62,"revision":44,"locale":29},{"sys":6127},{"type":12,"linkType":13,"id":14},{"sys":6129},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6131},{"url":484,"details":6132,"fileName":490,"contentType":491},{"size":486,"image":6133},{"width":488,"height":489},{"sys":6135,"fields":6138},{"id":6136,"createdAt":6137},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":6139,"slug":6140,"articleIntro":6139,"category":6141},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[6142],{"metadata":6143,"sys":6146,"fields":6153},{"tags":6144,"concepts":6145},[],[],{"space":6147,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6149,"publishedVersion":440,"revision":62,"contentType":6151,"locale":29},{"sys":6148},{"type":12,"linkType":13,"id":14},{"sys":6150},{"id":21,"type":12,"linkType":22},{"sys":6152},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6154,"metaTitle":450,"metaDescription":451,"mainTitle":6155,"subtitle":469,"heroImage":6170,"ctaButton":492,"ctaLink":493},[449],{"data":6156,"content":6157,"nodeType":74},{},[6158,6164],{"data":6159,"content":6160,"nodeType":78},{},[6161],{"data":6162,"marks":6163,"value":461,"nodeType":82},{},[],{"data":6165,"content":6166,"nodeType":87},{},[6167],{"data":6168,"marks":6169,"value":468,"nodeType":82},{},[],{"metadata":6171,"sys":6174,"fields":6179},{"tags":6172,"concepts":6173},[],[],{"space":6175,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6177,"publishedVersion":62,"revision":44,"locale":29},{"sys":6176},{"type":12,"linkType":13,"id":14},{"sys":6178},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6180},{"url":484,"details":6181,"fileName":490,"contentType":491},{"size":486,"image":6182},{"width":488,"height":489},{"sys":6184,"fields":6187},{"id":6185,"createdAt":6186},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":6188,"slug":6189,"articleIntro":-1,"category":6190},"Compte 6257 - Réceptions","compte-6257-receptions",[6191],{"metadata":6192,"sys":6195,"fields":6202},{"tags":6193,"concepts":6194},[],[],{"space":6196,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6198,"publishedVersion":440,"revision":62,"contentType":6200,"locale":29},{"sys":6197},{"type":12,"linkType":13,"id":14},{"sys":6199},{"id":21,"type":12,"linkType":22},{"sys":6201},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6203,"metaTitle":450,"metaDescription":451,"mainTitle":6204,"subtitle":469,"heroImage":6219,"ctaButton":492,"ctaLink":493},[449],{"data":6205,"content":6206,"nodeType":74},{},[6207,6213],{"data":6208,"content":6209,"nodeType":78},{},[6210],{"data":6211,"marks":6212,"value":461,"nodeType":82},{},[],{"data":6214,"content":6215,"nodeType":87},{},[6216],{"data":6217,"marks":6218,"value":468,"nodeType":82},{},[],{"metadata":6220,"sys":6223,"fields":6228},{"tags":6221,"concepts":6222},[],[],{"space":6224,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6226,"publishedVersion":62,"revision":44,"locale":29},{"sys":6225},{"type":12,"linkType":13,"id":14},{"sys":6227},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6229},{"url":484,"details":6230,"fileName":490,"contentType":491},{"size":486,"image":6231},{"width":488,"height":489},{"sys":6233,"fields":6236},{"id":6234,"createdAt":6235},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":6237,"slug":6238,"articleIntro":6237,"category":6239},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[6240],{"metadata":6241,"sys":6244,"fields":6251},{"tags":6242,"concepts":6243},[],[],{"space":6245,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6247,"publishedVersion":440,"revision":62,"contentType":6249,"locale":29},{"sys":6246},{"type":12,"linkType":13,"id":14},{"sys":6248},{"id":21,"type":12,"linkType":22},{"sys":6250},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6252,"metaTitle":450,"metaDescription":451,"mainTitle":6253,"subtitle":469,"heroImage":6268,"ctaButton":492,"ctaLink":493},[449],{"data":6254,"content":6255,"nodeType":74},{},[6256,6262],{"data":6257,"content":6258,"nodeType":78},{},[6259],{"data":6260,"marks":6261,"value":461,"nodeType":82},{},[],{"data":6263,"content":6264,"nodeType":87},{},[6265],{"data":6266,"marks":6267,"value":468,"nodeType":82},{},[],{"metadata":6269,"sys":6272,"fields":6277},{"tags":6270,"concepts":6271},[],[],{"space":6273,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6275,"publishedVersion":62,"revision":44,"locale":29},{"sys":6274},{"type":12,"linkType":13,"id":14},{"sys":6276},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6278},{"url":484,"details":6279,"fileName":490,"contentType":491},{"size":486,"image":6280},{"width":488,"height":489},{"sys":6282,"fields":6285},{"id":6283,"createdAt":6284},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":6286,"slug":6287,"articleIntro":6286,"category":6288},"473 - Comptes d'attente","compte-473-comptes-d-attente",[6289],{"metadata":6290,"sys":6293,"fields":6300},{"tags":6291,"concepts":6292},[],[],{"space":6294,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6296,"publishedVersion":440,"revision":62,"contentType":6298,"locale":29},{"sys":6295},{"type":12,"linkType":13,"id":14},{"sys":6297},{"id":21,"type":12,"linkType":22},{"sys":6299},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6301,"metaTitle":450,"metaDescription":451,"mainTitle":6302,"subtitle":469,"heroImage":6317,"ctaButton":492,"ctaLink":493},[449],{"data":6303,"content":6304,"nodeType":74},{},[6305,6311],{"data":6306,"content":6307,"nodeType":78},{},[6308],{"data":6309,"marks":6310,"value":461,"nodeType":82},{},[],{"data":6312,"content":6313,"nodeType":87},{},[6314],{"data":6315,"marks":6316,"value":468,"nodeType":82},{},[],{"metadata":6318,"sys":6321,"fields":6326},{"tags":6319,"concepts":6320},[],[],{"space":6322,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6324,"publishedVersion":62,"revision":44,"locale":29},{"sys":6323},{"type":12,"linkType":13,"id":14},{"sys":6325},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6327},{"url":484,"details":6328,"fileName":490,"contentType":491},{"size":486,"image":6329},{"width":488,"height":489},{"sys":6331,"fields":6334},{"id":6332,"createdAt":6333},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":6335,"slug":6336,"articleIntro":6335,"category":6337},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[6338],{"metadata":6339,"sys":6342,"fields":6349},{"tags":6340,"concepts":6341},[],[],{"space":6343,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6345,"publishedVersion":440,"revision":62,"contentType":6347,"locale":29},{"sys":6344},{"type":12,"linkType":13,"id":14},{"sys":6346},{"id":21,"type":12,"linkType":22},{"sys":6348},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6350,"metaTitle":450,"metaDescription":451,"mainTitle":6351,"subtitle":469,"heroImage":6366,"ctaButton":492,"ctaLink":493},[449],{"data":6352,"content":6353,"nodeType":74},{},[6354,6360],{"data":6355,"content":6356,"nodeType":78},{},[6357],{"data":6358,"marks":6359,"value":461,"nodeType":82},{},[],{"data":6361,"content":6362,"nodeType":87},{},[6363],{"data":6364,"marks":6365,"value":468,"nodeType":82},{},[],{"metadata":6367,"sys":6370,"fields":6375},{"tags":6368,"concepts":6369},[],[],{"space":6371,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6373,"publishedVersion":62,"revision":44,"locale":29},{"sys":6372},{"type":12,"linkType":13,"id":14},{"sys":6374},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6376},{"url":484,"details":6377,"fileName":490,"contentType":491},{"size":486,"image":6378},{"width":488,"height":489},{"sys":6380,"fields":6383},{"id":6381,"createdAt":6382},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":6384,"slug":6385,"articleIntro":-1,"category":6386},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[6387],{"metadata":6388,"sys":6391,"fields":6398},{"tags":6389,"concepts":6390},[],[],{"space":6392,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6394,"publishedVersion":440,"revision":62,"contentType":6396,"locale":29},{"sys":6393},{"type":12,"linkType":13,"id":14},{"sys":6395},{"id":21,"type":12,"linkType":22},{"sys":6397},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6399,"metaTitle":450,"metaDescription":451,"mainTitle":6400,"subtitle":469,"heroImage":6415,"ctaButton":492,"ctaLink":493},[449],{"data":6401,"content":6402,"nodeType":74},{},[6403,6409],{"data":6404,"content":6405,"nodeType":78},{},[6406],{"data":6407,"marks":6408,"value":461,"nodeType":82},{},[],{"data":6410,"content":6411,"nodeType":87},{},[6412],{"data":6413,"marks":6414,"value":468,"nodeType":82},{},[],{"metadata":6416,"sys":6419,"fields":6424},{"tags":6417,"concepts":6418},[],[],{"space":6420,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6422,"publishedVersion":62,"revision":44,"locale":29},{"sys":6421},{"type":12,"linkType":13,"id":14},{"sys":6423},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6425},{"url":484,"details":6426,"fileName":490,"contentType":491},{"size":486,"image":6427},{"width":488,"height":489},{"sys":6429,"fields":6432},{"id":6430,"createdAt":6431},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":6433,"slug":6434,"articleIntro":6435,"category":6436},"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",[6437],{"metadata":6438,"sys":6441,"fields":6448},{"tags":6439,"concepts":6440},[],[],{"space":6442,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6444,"publishedVersion":440,"revision":62,"contentType":6446,"locale":29},{"sys":6443},{"type":12,"linkType":13,"id":14},{"sys":6445},{"id":21,"type":12,"linkType":22},{"sys":6447},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6449,"metaTitle":450,"metaDescription":451,"mainTitle":6450,"subtitle":469,"heroImage":6465,"ctaButton":492,"ctaLink":493},[449],{"data":6451,"content":6452,"nodeType":74},{},[6453,6459],{"data":6454,"content":6455,"nodeType":78},{},[6456],{"data":6457,"marks":6458,"value":461,"nodeType":82},{},[],{"data":6460,"content":6461,"nodeType":87},{},[6462],{"data":6463,"marks":6464,"value":468,"nodeType":82},{},[],{"metadata":6466,"sys":6469,"fields":6474},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6472,"publishedVersion":62,"revision":44,"locale":29},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6475},{"url":484,"details":6476,"fileName":490,"contentType":491},{"size":486,"image":6477},{"width":488,"height":489},{"sys":6479,"fields":6482},{"id":6480,"createdAt":6481},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":6483,"slug":6484,"articleIntro":6483,"category":6485},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[6486],{"metadata":6487,"sys":6490,"fields":6497},{"tags":6488,"concepts":6489},[],[],{"space":6491,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6493,"publishedVersion":440,"revision":62,"contentType":6495,"locale":29},{"sys":6492},{"type":12,"linkType":13,"id":14},{"sys":6494},{"id":21,"type":12,"linkType":22},{"sys":6496},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6498,"metaTitle":450,"metaDescription":451,"mainTitle":6499,"subtitle":469,"heroImage":6514,"ctaButton":492,"ctaLink":493},[449],{"data":6500,"content":6501,"nodeType":74},{},[6502,6508],{"data":6503,"content":6504,"nodeType":78},{},[6505],{"data":6506,"marks":6507,"value":461,"nodeType":82},{},[],{"data":6509,"content":6510,"nodeType":87},{},[6511],{"data":6512,"marks":6513,"value":468,"nodeType":82},{},[],{"metadata":6515,"sys":6518,"fields":6523},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6521,"publishedVersion":62,"revision":44,"locale":29},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6524},{"url":484,"details":6525,"fileName":490,"contentType":491},{"size":486,"image":6526},{"width":488,"height":489},{"sys":6528,"fields":6531},{"id":6529,"createdAt":6530},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":6532,"slug":6533,"articleIntro":6532,"category":6534},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[6535],{"metadata":6536,"sys":6539,"fields":6546},{"tags":6537,"concepts":6538},[],[],{"space":6540,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6542,"publishedVersion":440,"revision":62,"contentType":6544,"locale":29},{"sys":6541},{"type":12,"linkType":13,"id":14},{"sys":6543},{"id":21,"type":12,"linkType":22},{"sys":6545},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6547,"metaTitle":450,"metaDescription":451,"mainTitle":6548,"subtitle":469,"heroImage":6563,"ctaButton":492,"ctaLink":493},[449],{"data":6549,"content":6550,"nodeType":74},{},[6551,6557],{"data":6552,"content":6553,"nodeType":78},{},[6554],{"data":6555,"marks":6556,"value":461,"nodeType":82},{},[],{"data":6558,"content":6559,"nodeType":87},{},[6560],{"data":6561,"marks":6562,"value":468,"nodeType":82},{},[],{"metadata":6564,"sys":6567,"fields":6572},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6570,"publishedVersion":62,"revision":44,"locale":29},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6573},{"url":484,"details":6574,"fileName":490,"contentType":491},{"size":486,"image":6575},{"width":488,"height":489},{"sys":6577,"fields":6580},{"id":6578,"createdAt":6579},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":6581,"slug":6582,"articleIntro":6581,"category":6583},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[6584],{"metadata":6585,"sys":6588,"fields":6595},{"tags":6586,"concepts":6587},[],[],{"space":6589,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6591,"publishedVersion":440,"revision":62,"contentType":6593,"locale":29},{"sys":6590},{"type":12,"linkType":13,"id":14},{"sys":6592},{"id":21,"type":12,"linkType":22},{"sys":6594},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6596,"metaTitle":450,"metaDescription":451,"mainTitle":6597,"subtitle":469,"heroImage":6612,"ctaButton":492,"ctaLink":493},[449],{"data":6598,"content":6599,"nodeType":74},{},[6600,6606],{"data":6601,"content":6602,"nodeType":78},{},[6603],{"data":6604,"marks":6605,"value":461,"nodeType":82},{},[],{"data":6607,"content":6608,"nodeType":87},{},[6609],{"data":6610,"marks":6611,"value":468,"nodeType":82},{},[],{"metadata":6613,"sys":6616,"fields":6621},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6619,"publishedVersion":62,"revision":44,"locale":29},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6622},{"url":484,"details":6623,"fileName":490,"contentType":491},{"size":486,"image":6624},{"width":488,"height":489},{"sys":6626,"fields":6629},{"id":6627,"createdAt":6628},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":6630,"slug":6631,"articleIntro":6630,"category":6632},"1688 - Intérêts courus","compte-1688-interets-courus",[6633],{"metadata":6634,"sys":6637,"fields":6644},{"tags":6635,"concepts":6636},[],[],{"space":6638,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6640,"publishedVersion":440,"revision":62,"contentType":6642,"locale":29},{"sys":6639},{"type":12,"linkType":13,"id":14},{"sys":6641},{"id":21,"type":12,"linkType":22},{"sys":6643},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6645,"metaTitle":450,"metaDescription":451,"mainTitle":6646,"subtitle":469,"heroImage":6661,"ctaButton":492,"ctaLink":493},[449],{"data":6647,"content":6648,"nodeType":74},{},[6649,6655],{"data":6650,"content":6651,"nodeType":78},{},[6652],{"data":6653,"marks":6654,"value":461,"nodeType":82},{},[],{"data":6656,"content":6657,"nodeType":87},{},[6658],{"data":6659,"marks":6660,"value":468,"nodeType":82},{},[],{"metadata":6662,"sys":6665,"fields":6670},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6668,"publishedVersion":62,"revision":44,"locale":29},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6671},{"url":484,"details":6672,"fileName":490,"contentType":491},{"size":486,"image":6673},{"width":488,"height":489},{"sys":6675,"fields":6678},{"id":6676,"createdAt":6677},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":6679,"slug":6680,"articleIntro":-1,"category":6681},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[6682],{"metadata":6683,"sys":6686,"fields":6693},{"tags":6684,"concepts":6685},[],[],{"space":6687,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6689,"publishedVersion":440,"revision":62,"contentType":6691,"locale":29},{"sys":6688},{"type":12,"linkType":13,"id":14},{"sys":6690},{"id":21,"type":12,"linkType":22},{"sys":6692},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6694,"metaTitle":450,"metaDescription":451,"mainTitle":6695,"subtitle":469,"heroImage":6710,"ctaButton":492,"ctaLink":493},[449],{"data":6696,"content":6697,"nodeType":74},{},[6698,6704],{"data":6699,"content":6700,"nodeType":78},{},[6701],{"data":6702,"marks":6703,"value":461,"nodeType":82},{},[],{"data":6705,"content":6706,"nodeType":87},{},[6707],{"data":6708,"marks":6709,"value":468,"nodeType":82},{},[],{"metadata":6711,"sys":6714,"fields":6719},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6717,"publishedVersion":62,"revision":44,"locale":29},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6720},{"url":484,"details":6721,"fileName":490,"contentType":491},{"size":486,"image":6722},{"width":488,"height":489},{"sys":6724,"fields":6727},{"id":6725,"createdAt":6726},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":6728,"slug":6729,"articleIntro":6728,"category":6730},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[6731],{"metadata":6732,"sys":6735,"fields":6742},{"tags":6733,"concepts":6734},[],[],{"space":6736,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6738,"publishedVersion":440,"revision":62,"contentType":6740,"locale":29},{"sys":6737},{"type":12,"linkType":13,"id":14},{"sys":6739},{"id":21,"type":12,"linkType":22},{"sys":6741},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6743,"metaTitle":450,"metaDescription":451,"mainTitle":6744,"subtitle":469,"heroImage":6759,"ctaButton":492,"ctaLink":493},[449],{"data":6745,"content":6746,"nodeType":74},{},[6747,6753],{"data":6748,"content":6749,"nodeType":78},{},[6750],{"data":6751,"marks":6752,"value":461,"nodeType":82},{},[],{"data":6754,"content":6755,"nodeType":87},{},[6756],{"data":6757,"marks":6758,"value":468,"nodeType":82},{},[],{"metadata":6760,"sys":6763,"fields":6768},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6766,"publishedVersion":62,"revision":44,"locale":29},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6769},{"url":484,"details":6770,"fileName":490,"contentType":491},{"size":486,"image":6771},{"width":488,"height":489},{"sys":6773,"fields":6776},{"id":6774,"createdAt":6775},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":6777,"slug":6778,"articleIntro":6777,"category":6779},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[6780],{"metadata":6781,"sys":6784,"fields":6791},{"tags":6782,"concepts":6783},[],[],{"space":6785,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6787,"publishedVersion":440,"revision":62,"contentType":6789,"locale":29},{"sys":6786},{"type":12,"linkType":13,"id":14},{"sys":6788},{"id":21,"type":12,"linkType":22},{"sys":6790},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6792,"metaTitle":450,"metaDescription":451,"mainTitle":6793,"subtitle":469,"heroImage":6808,"ctaButton":492,"ctaLink":493},[449],{"data":6794,"content":6795,"nodeType":74},{},[6796,6802],{"data":6797,"content":6798,"nodeType":78},{},[6799],{"data":6800,"marks":6801,"value":461,"nodeType":82},{},[],{"data":6803,"content":6804,"nodeType":87},{},[6805],{"data":6806,"marks":6807,"value":468,"nodeType":82},{},[],{"metadata":6809,"sys":6812,"fields":6817},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6815,"publishedVersion":62,"revision":44,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6818},{"url":484,"details":6819,"fileName":490,"contentType":491},{"size":486,"image":6820},{"width":488,"height":489},{"sys":6822,"fields":6825},{"id":6823,"createdAt":6824},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":6826,"slug":6827,"articleIntro":6826,"category":6828},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[6829],{"metadata":6830,"sys":6833,"fields":6840},{"tags":6831,"concepts":6832},[],[],{"space":6834,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6836,"publishedVersion":440,"revision":62,"contentType":6838,"locale":29},{"sys":6835},{"type":12,"linkType":13,"id":14},{"sys":6837},{"id":21,"type":12,"linkType":22},{"sys":6839},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6841,"metaTitle":450,"metaDescription":451,"mainTitle":6842,"subtitle":469,"heroImage":6857,"ctaButton":492,"ctaLink":493},[449],{"data":6843,"content":6844,"nodeType":74},{},[6845,6851],{"data":6846,"content":6847,"nodeType":78},{},[6848],{"data":6849,"marks":6850,"value":461,"nodeType":82},{},[],{"data":6852,"content":6853,"nodeType":87},{},[6854],{"data":6855,"marks":6856,"value":468,"nodeType":82},{},[],{"metadata":6858,"sys":6861,"fields":6866},{"tags":6859,"concepts":6860},[],[],{"space":6862,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6864,"publishedVersion":62,"revision":44,"locale":29},{"sys":6863},{"type":12,"linkType":13,"id":14},{"sys":6865},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6867},{"url":484,"details":6868,"fileName":490,"contentType":491},{"size":486,"image":6869},{"width":488,"height":489},{"sys":6871,"fields":6874},{"id":6872,"createdAt":6873},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":6875,"slug":6876,"articleIntro":6875,"category":6877},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[6878],{"metadata":6879,"sys":6882,"fields":6889},{"tags":6880,"concepts":6881},[],[],{"space":6883,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6885,"publishedVersion":440,"revision":62,"contentType":6887,"locale":29},{"sys":6884},{"type":12,"linkType":13,"id":14},{"sys":6886},{"id":21,"type":12,"linkType":22},{"sys":6888},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6890,"metaTitle":450,"metaDescription":451,"mainTitle":6891,"subtitle":469,"heroImage":6906,"ctaButton":492,"ctaLink":493},[449],{"data":6892,"content":6893,"nodeType":74},{},[6894,6900],{"data":6895,"content":6896,"nodeType":78},{},[6897],{"data":6898,"marks":6899,"value":461,"nodeType":82},{},[],{"data":6901,"content":6902,"nodeType":87},{},[6903],{"data":6904,"marks":6905,"value":468,"nodeType":82},{},[],{"metadata":6907,"sys":6910,"fields":6915},{"tags":6908,"concepts":6909},[],[],{"space":6911,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6913,"publishedVersion":62,"revision":44,"locale":29},{"sys":6912},{"type":12,"linkType":13,"id":14},{"sys":6914},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6916},{"url":484,"details":6917,"fileName":490,"contentType":491},{"size":486,"image":6918},{"width":488,"height":489},{"sys":6920,"fields":6923},{"id":6921,"createdAt":6922},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":6924,"slug":6925,"articleIntro":6924,"category":6926},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[6927],{"metadata":6928,"sys":6931,"fields":6938},{"tags":6929,"concepts":6930},[],[],{"space":6932,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6934,"publishedVersion":440,"revision":62,"contentType":6936,"locale":29},{"sys":6933},{"type":12,"linkType":13,"id":14},{"sys":6935},{"id":21,"type":12,"linkType":22},{"sys":6937},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6939,"metaTitle":450,"metaDescription":451,"mainTitle":6940,"subtitle":469,"heroImage":6955,"ctaButton":492,"ctaLink":493},[449],{"data":6941,"content":6942,"nodeType":74},{},[6943,6949],{"data":6944,"content":6945,"nodeType":78},{},[6946],{"data":6947,"marks":6948,"value":461,"nodeType":82},{},[],{"data":6950,"content":6951,"nodeType":87},{},[6952],{"data":6953,"marks":6954,"value":468,"nodeType":82},{},[],{"metadata":6956,"sys":6959,"fields":6964},{"tags":6957,"concepts":6958},[],[],{"space":6960,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":6962,"publishedVersion":62,"revision":44,"locale":29},{"sys":6961},{"type":12,"linkType":13,"id":14},{"sys":6963},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":6965},{"url":484,"details":6966,"fileName":490,"contentType":491},{"size":486,"image":6967},{"width":488,"height":489},{"sys":6969,"fields":6972},{"id":6970,"createdAt":6971},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":6973,"slug":6974,"articleIntro":6973,"category":6975},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[6976],{"metadata":6977,"sys":6980,"fields":6987},{"tags":6978,"concepts":6979},[],[],{"space":6981,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":6983,"publishedVersion":440,"revision":62,"contentType":6985,"locale":29},{"sys":6982},{"type":12,"linkType":13,"id":14},{"sys":6984},{"id":21,"type":12,"linkType":22},{"sys":6986},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":6988,"metaTitle":450,"metaDescription":451,"mainTitle":6989,"subtitle":469,"heroImage":7004,"ctaButton":492,"ctaLink":493},[449],{"data":6990,"content":6991,"nodeType":74},{},[6992,6998],{"data":6993,"content":6994,"nodeType":78},{},[6995],{"data":6996,"marks":6997,"value":461,"nodeType":82},{},[],{"data":6999,"content":7000,"nodeType":87},{},[7001],{"data":7002,"marks":7003,"value":468,"nodeType":82},{},[],{"metadata":7005,"sys":7008,"fields":7013},{"tags":7006,"concepts":7007},[],[],{"space":7009,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7011,"publishedVersion":62,"revision":44,"locale":29},{"sys":7010},{"type":12,"linkType":13,"id":14},{"sys":7012},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7014},{"url":484,"details":7015,"fileName":490,"contentType":491},{"size":486,"image":7016},{"width":488,"height":489},{"sys":7018,"fields":7021},{"id":7019,"createdAt":7020},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":7022,"slug":7023,"articleIntro":7022,"category":7024},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[7025],{"metadata":7026,"sys":7029,"fields":7036},{"tags":7027,"concepts":7028},[],[],{"space":7030,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7032,"publishedVersion":440,"revision":62,"contentType":7034,"locale":29},{"sys":7031},{"type":12,"linkType":13,"id":14},{"sys":7033},{"id":21,"type":12,"linkType":22},{"sys":7035},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7037,"metaTitle":450,"metaDescription":451,"mainTitle":7038,"subtitle":469,"heroImage":7053,"ctaButton":492,"ctaLink":493},[449],{"data":7039,"content":7040,"nodeType":74},{},[7041,7047],{"data":7042,"content":7043,"nodeType":78},{},[7044],{"data":7045,"marks":7046,"value":461,"nodeType":82},{},[],{"data":7048,"content":7049,"nodeType":87},{},[7050],{"data":7051,"marks":7052,"value":468,"nodeType":82},{},[],{"metadata":7054,"sys":7057,"fields":7062},{"tags":7055,"concepts":7056},[],[],{"space":7058,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7060,"publishedVersion":62,"revision":44,"locale":29},{"sys":7059},{"type":12,"linkType":13,"id":14},{"sys":7061},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7063},{"url":484,"details":7064,"fileName":490,"contentType":491},{"size":486,"image":7065},{"width":488,"height":489},{"sys":7067,"fields":7070},{"id":7068,"createdAt":7069},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":7071,"slug":7072,"articleIntro":7071,"category":7073},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[7074],{"metadata":7075,"sys":7078,"fields":7085},{"tags":7076,"concepts":7077},[],[],{"space":7079,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7081,"publishedVersion":440,"revision":62,"contentType":7083,"locale":29},{"sys":7080},{"type":12,"linkType":13,"id":14},{"sys":7082},{"id":21,"type":12,"linkType":22},{"sys":7084},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7086,"metaTitle":450,"metaDescription":451,"mainTitle":7087,"subtitle":469,"heroImage":7102,"ctaButton":492,"ctaLink":493},[449],{"data":7088,"content":7089,"nodeType":74},{},[7090,7096],{"data":7091,"content":7092,"nodeType":78},{},[7093],{"data":7094,"marks":7095,"value":461,"nodeType":82},{},[],{"data":7097,"content":7098,"nodeType":87},{},[7099],{"data":7100,"marks":7101,"value":468,"nodeType":82},{},[],{"metadata":7103,"sys":7106,"fields":7111},{"tags":7104,"concepts":7105},[],[],{"space":7107,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7109,"publishedVersion":62,"revision":44,"locale":29},{"sys":7108},{"type":12,"linkType":13,"id":14},{"sys":7110},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7112},{"url":484,"details":7113,"fileName":490,"contentType":491},{"size":486,"image":7114},{"width":488,"height":489},{"sys":7116,"fields":7119},{"id":7117,"createdAt":7118},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":7120,"slug":7121,"articleIntro":7120,"category":7122},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[7123],{"metadata":7124,"sys":7127,"fields":7134},{"tags":7125,"concepts":7126},[],[],{"space":7128,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7130,"publishedVersion":440,"revision":62,"contentType":7132,"locale":29},{"sys":7129},{"type":12,"linkType":13,"id":14},{"sys":7131},{"id":21,"type":12,"linkType":22},{"sys":7133},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7135,"metaTitle":450,"metaDescription":451,"mainTitle":7136,"subtitle":469,"heroImage":7151,"ctaButton":492,"ctaLink":493},[449],{"data":7137,"content":7138,"nodeType":74},{},[7139,7145],{"data":7140,"content":7141,"nodeType":78},{},[7142],{"data":7143,"marks":7144,"value":461,"nodeType":82},{},[],{"data":7146,"content":7147,"nodeType":87},{},[7148],{"data":7149,"marks":7150,"value":468,"nodeType":82},{},[],{"metadata":7152,"sys":7155,"fields":7160},{"tags":7153,"concepts":7154},[],[],{"space":7156,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7158,"publishedVersion":62,"revision":44,"locale":29},{"sys":7157},{"type":12,"linkType":13,"id":14},{"sys":7159},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7161},{"url":484,"details":7162,"fileName":490,"contentType":491},{"size":486,"image":7163},{"width":488,"height":489},{"sys":7165,"fields":7168},{"id":7166,"createdAt":7167},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":7169,"slug":7170,"articleIntro":7169,"category":7171},"331 - Produits en cours","compte-331-produits-en-cours",[7172],{"metadata":7173,"sys":7176,"fields":7183},{"tags":7174,"concepts":7175},[],[],{"space":7177,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7179,"publishedVersion":440,"revision":62,"contentType":7181,"locale":29},{"sys":7178},{"type":12,"linkType":13,"id":14},{"sys":7180},{"id":21,"type":12,"linkType":22},{"sys":7182},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7184,"metaTitle":450,"metaDescription":451,"mainTitle":7185,"subtitle":469,"heroImage":7200,"ctaButton":492,"ctaLink":493},[449],{"data":7186,"content":7187,"nodeType":74},{},[7188,7194],{"data":7189,"content":7190,"nodeType":78},{},[7191],{"data":7192,"marks":7193,"value":461,"nodeType":82},{},[],{"data":7195,"content":7196,"nodeType":87},{},[7197],{"data":7198,"marks":7199,"value":468,"nodeType":82},{},[],{"metadata":7201,"sys":7204,"fields":7209},{"tags":7202,"concepts":7203},[],[],{"space":7205,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7207,"publishedVersion":62,"revision":44,"locale":29},{"sys":7206},{"type":12,"linkType":13,"id":14},{"sys":7208},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7210},{"url":484,"details":7211,"fileName":490,"contentType":491},{"size":486,"image":7212},{"width":488,"height":489},{"sys":7214,"fields":7217},{"id":7215,"createdAt":7216},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":7218,"slug":7219,"articleIntro":-1,"category":7220},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[7221],{"metadata":7222,"sys":7225,"fields":7232},{"tags":7223,"concepts":7224},[],[],{"space":7226,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7228,"publishedVersion":440,"revision":62,"contentType":7230,"locale":29},{"sys":7227},{"type":12,"linkType":13,"id":14},{"sys":7229},{"id":21,"type":12,"linkType":22},{"sys":7231},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7233,"metaTitle":450,"metaDescription":451,"mainTitle":7234,"subtitle":469,"heroImage":7249,"ctaButton":492,"ctaLink":493},[449],{"data":7235,"content":7236,"nodeType":74},{},[7237,7243],{"data":7238,"content":7239,"nodeType":78},{},[7240],{"data":7241,"marks":7242,"value":461,"nodeType":82},{},[],{"data":7244,"content":7245,"nodeType":87},{},[7246],{"data":7247,"marks":7248,"value":468,"nodeType":82},{},[],{"metadata":7250,"sys":7253,"fields":7258},{"tags":7251,"concepts":7252},[],[],{"space":7254,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7256,"publishedVersion":62,"revision":44,"locale":29},{"sys":7255},{"type":12,"linkType":13,"id":14},{"sys":7257},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7259},{"url":484,"details":7260,"fileName":490,"contentType":491},{"size":486,"image":7261},{"width":488,"height":489},{"sys":7263,"fields":7266},{"id":7264,"createdAt":7265},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":7267,"slug":7268,"articleIntro":7267,"category":7269},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[7270],{"metadata":7271,"sys":7274,"fields":7281},{"tags":7272,"concepts":7273},[],[],{"space":7275,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7277,"publishedVersion":440,"revision":62,"contentType":7279,"locale":29},{"sys":7276},{"type":12,"linkType":13,"id":14},{"sys":7278},{"id":21,"type":12,"linkType":22},{"sys":7280},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7282,"metaTitle":450,"metaDescription":451,"mainTitle":7283,"subtitle":469,"heroImage":7298,"ctaButton":492,"ctaLink":493},[449],{"data":7284,"content":7285,"nodeType":74},{},[7286,7292],{"data":7287,"content":7288,"nodeType":78},{},[7289],{"data":7290,"marks":7291,"value":461,"nodeType":82},{},[],{"data":7293,"content":7294,"nodeType":87},{},[7295],{"data":7296,"marks":7297,"value":468,"nodeType":82},{},[],{"metadata":7299,"sys":7302,"fields":7307},{"tags":7300,"concepts":7301},[],[],{"space":7303,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7305,"publishedVersion":62,"revision":44,"locale":29},{"sys":7304},{"type":12,"linkType":13,"id":14},{"sys":7306},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7308},{"url":484,"details":7309,"fileName":490,"contentType":491},{"size":486,"image":7310},{"width":488,"height":489},{"sys":7312,"fields":7315},{"id":7313,"createdAt":7314},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":7316,"slug":7317,"articleIntro":7316,"category":7318},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[7319],{"metadata":7320,"sys":7323,"fields":7330},{"tags":7321,"concepts":7322},[],[],{"space":7324,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7326,"publishedVersion":440,"revision":62,"contentType":7328,"locale":29},{"sys":7325},{"type":12,"linkType":13,"id":14},{"sys":7327},{"id":21,"type":12,"linkType":22},{"sys":7329},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7331,"metaTitle":450,"metaDescription":451,"mainTitle":7332,"subtitle":469,"heroImage":7347,"ctaButton":492,"ctaLink":493},[449],{"data":7333,"content":7334,"nodeType":74},{},[7335,7341],{"data":7336,"content":7337,"nodeType":78},{},[7338],{"data":7339,"marks":7340,"value":461,"nodeType":82},{},[],{"data":7342,"content":7343,"nodeType":87},{},[7344],{"data":7345,"marks":7346,"value":468,"nodeType":82},{},[],{"metadata":7348,"sys":7351,"fields":7356},{"tags":7349,"concepts":7350},[],[],{"space":7352,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7354,"publishedVersion":62,"revision":44,"locale":29},{"sys":7353},{"type":12,"linkType":13,"id":14},{"sys":7355},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7357},{"url":484,"details":7358,"fileName":490,"contentType":491},{"size":486,"image":7359},{"width":488,"height":489},{"sys":7361,"fields":7364},{"id":7362,"createdAt":7363},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":7365,"slug":7366,"articleIntro":-1,"category":7367},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[7368],{"metadata":7369,"sys":7372,"fields":7379},{"tags":7370,"concepts":7371},[],[],{"space":7373,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7375,"publishedVersion":440,"revision":62,"contentType":7377,"locale":29},{"sys":7374},{"type":12,"linkType":13,"id":14},{"sys":7376},{"id":21,"type":12,"linkType":22},{"sys":7378},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7380,"metaTitle":450,"metaDescription":451,"mainTitle":7381,"subtitle":469,"heroImage":7396,"ctaButton":492,"ctaLink":493},[449],{"data":7382,"content":7383,"nodeType":74},{},[7384,7390],{"data":7385,"content":7386,"nodeType":78},{},[7387],{"data":7388,"marks":7389,"value":461,"nodeType":82},{},[],{"data":7391,"content":7392,"nodeType":87},{},[7393],{"data":7394,"marks":7395,"value":468,"nodeType":82},{},[],{"metadata":7397,"sys":7400,"fields":7405},{"tags":7398,"concepts":7399},[],[],{"space":7401,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7403,"publishedVersion":62,"revision":44,"locale":29},{"sys":7402},{"type":12,"linkType":13,"id":14},{"sys":7404},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7406},{"url":484,"details":7407,"fileName":490,"contentType":491},{"size":486,"image":7408},{"width":488,"height":489},{"sys":7410,"fields":7413},{"id":7411,"createdAt":7412},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":7414,"slug":7415,"articleIntro":-1,"category":7416},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[7417],{"metadata":7418,"sys":7421,"fields":7428},{"tags":7419,"concepts":7420},[],[],{"space":7422,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7424,"publishedVersion":440,"revision":62,"contentType":7426,"locale":29},{"sys":7423},{"type":12,"linkType":13,"id":14},{"sys":7425},{"id":21,"type":12,"linkType":22},{"sys":7427},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7429,"metaTitle":450,"metaDescription":451,"mainTitle":7430,"subtitle":469,"heroImage":7445,"ctaButton":492,"ctaLink":493},[449],{"data":7431,"content":7432,"nodeType":74},{},[7433,7439],{"data":7434,"content":7435,"nodeType":78},{},[7436],{"data":7437,"marks":7438,"value":461,"nodeType":82},{},[],{"data":7440,"content":7441,"nodeType":87},{},[7442],{"data":7443,"marks":7444,"value":468,"nodeType":82},{},[],{"metadata":7446,"sys":7449,"fields":7454},{"tags":7447,"concepts":7448},[],[],{"space":7450,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7452,"publishedVersion":62,"revision":44,"locale":29},{"sys":7451},{"type":12,"linkType":13,"id":14},{"sys":7453},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7455},{"url":484,"details":7456,"fileName":490,"contentType":491},{"size":486,"image":7457},{"width":488,"height":489},{"sys":7459,"fields":7462},{"id":7460,"createdAt":7461},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":7463,"slug":7464,"articleIntro":-1,"category":7465},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[7466],{"metadata":7467,"sys":7470,"fields":7477},{"tags":7468,"concepts":7469},[],[],{"space":7471,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7473,"publishedVersion":440,"revision":62,"contentType":7475,"locale":29},{"sys":7472},{"type":12,"linkType":13,"id":14},{"sys":7474},{"id":21,"type":12,"linkType":22},{"sys":7476},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7478,"metaTitle":450,"metaDescription":451,"mainTitle":7479,"subtitle":469,"heroImage":7494,"ctaButton":492,"ctaLink":493},[449],{"data":7480,"content":7481,"nodeType":74},{},[7482,7488],{"data":7483,"content":7484,"nodeType":78},{},[7485],{"data":7486,"marks":7487,"value":461,"nodeType":82},{},[],{"data":7489,"content":7490,"nodeType":87},{},[7491],{"data":7492,"marks":7493,"value":468,"nodeType":82},{},[],{"metadata":7495,"sys":7498,"fields":7503},{"tags":7496,"concepts":7497},[],[],{"space":7499,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7501,"publishedVersion":62,"revision":44,"locale":29},{"sys":7500},{"type":12,"linkType":13,"id":14},{"sys":7502},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7504},{"url":484,"details":7505,"fileName":490,"contentType":491},{"size":486,"image":7506},{"width":488,"height":489},{"sys":7508,"fields":7511},{"id":7509,"createdAt":7510},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":7512,"slug":7513,"articleIntro":7512,"category":7514},"Compte 53 - Caisse","compte-53-caisse",[7515],{"metadata":7516,"sys":7519,"fields":7526},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7522,"publishedVersion":440,"revision":62,"contentType":7524,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"sys":7525},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7527,"metaTitle":450,"metaDescription":451,"mainTitle":7528,"subtitle":469,"heroImage":7543,"ctaButton":492,"ctaLink":493},[449],{"data":7529,"content":7530,"nodeType":74},{},[7531,7537],{"data":7532,"content":7533,"nodeType":78},{},[7534],{"data":7535,"marks":7536,"value":461,"nodeType":82},{},[],{"data":7538,"content":7539,"nodeType":87},{},[7540],{"data":7541,"marks":7542,"value":468,"nodeType":82},{},[],{"metadata":7544,"sys":7547,"fields":7552},{"tags":7545,"concepts":7546},[],[],{"space":7548,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7550,"publishedVersion":62,"revision":44,"locale":29},{"sys":7549},{"type":12,"linkType":13,"id":14},{"sys":7551},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7553},{"url":484,"details":7554,"fileName":490,"contentType":491},{"size":486,"image":7555},{"width":488,"height":489},{"sys":7557,"fields":7560},{"id":7558,"createdAt":7559},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":7561,"slug":7562,"articleIntro":7561,"category":7563},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[7564],{"metadata":7565,"sys":7568,"fields":7575},{"tags":7566,"concepts":7567},[],[],{"space":7569,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7571,"publishedVersion":440,"revision":62,"contentType":7573,"locale":29},{"sys":7570},{"type":12,"linkType":13,"id":14},{"sys":7572},{"id":21,"type":12,"linkType":22},{"sys":7574},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7576,"metaTitle":450,"metaDescription":451,"mainTitle":7577,"subtitle":469,"heroImage":7592,"ctaButton":492,"ctaLink":493},[449],{"data":7578,"content":7579,"nodeType":74},{},[7580,7586],{"data":7581,"content":7582,"nodeType":78},{},[7583],{"data":7584,"marks":7585,"value":461,"nodeType":82},{},[],{"data":7587,"content":7588,"nodeType":87},{},[7589],{"data":7590,"marks":7591,"value":468,"nodeType":82},{},[],{"metadata":7593,"sys":7596,"fields":7601},{"tags":7594,"concepts":7595},[],[],{"space":7597,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7599,"publishedVersion":62,"revision":44,"locale":29},{"sys":7598},{"type":12,"linkType":13,"id":14},{"sys":7600},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7602},{"url":484,"details":7603,"fileName":490,"contentType":491},{"size":486,"image":7604},{"width":488,"height":489},{"sys":7606,"fields":7609},{"id":7607,"createdAt":7608},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":7610,"slug":7611,"articleIntro":7610,"category":7612},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[7613],{"metadata":7614,"sys":7617,"fields":7624},{"tags":7615,"concepts":7616},[],[],{"space":7618,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7620,"publishedVersion":440,"revision":62,"contentType":7622,"locale":29},{"sys":7619},{"type":12,"linkType":13,"id":14},{"sys":7621},{"id":21,"type":12,"linkType":22},{"sys":7623},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7625,"metaTitle":450,"metaDescription":451,"mainTitle":7626,"subtitle":469,"heroImage":7641,"ctaButton":492,"ctaLink":493},[449],{"data":7627,"content":7628,"nodeType":74},{},[7629,7635],{"data":7630,"content":7631,"nodeType":78},{},[7632],{"data":7633,"marks":7634,"value":461,"nodeType":82},{},[],{"data":7636,"content":7637,"nodeType":87},{},[7638],{"data":7639,"marks":7640,"value":468,"nodeType":82},{},[],{"metadata":7642,"sys":7645,"fields":7650},{"tags":7643,"concepts":7644},[],[],{"space":7646,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7648,"publishedVersion":62,"revision":44,"locale":29},{"sys":7647},{"type":12,"linkType":13,"id":14},{"sys":7649},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7651},{"url":484,"details":7652,"fileName":490,"contentType":491},{"size":486,"image":7653},{"width":488,"height":489},{"sys":7655,"fields":7658},{"id":7656,"createdAt":7657},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":7659,"slug":7660,"articleIntro":7659,"category":7661},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[7662],{"metadata":7663,"sys":7666,"fields":7673},{"tags":7664,"concepts":7665},[],[],{"space":7667,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7669,"publishedVersion":440,"revision":62,"contentType":7671,"locale":29},{"sys":7668},{"type":12,"linkType":13,"id":14},{"sys":7670},{"id":21,"type":12,"linkType":22},{"sys":7672},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7674,"metaTitle":450,"metaDescription":451,"mainTitle":7675,"subtitle":469,"heroImage":7690,"ctaButton":492,"ctaLink":493},[449],{"data":7676,"content":7677,"nodeType":74},{},[7678,7684],{"data":7679,"content":7680,"nodeType":78},{},[7681],{"data":7682,"marks":7683,"value":461,"nodeType":82},{},[],{"data":7685,"content":7686,"nodeType":87},{},[7687],{"data":7688,"marks":7689,"value":468,"nodeType":82},{},[],{"metadata":7691,"sys":7694,"fields":7699},{"tags":7692,"concepts":7693},[],[],{"space":7695,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7697,"publishedVersion":62,"revision":44,"locale":29},{"sys":7696},{"type":12,"linkType":13,"id":14},{"sys":7698},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7700},{"url":484,"details":7701,"fileName":490,"contentType":491},{"size":486,"image":7702},{"width":488,"height":489},{"sys":7704,"fields":7707},{"id":7705,"createdAt":7706},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":7708,"slug":7709,"articleIntro":7708,"category":7710},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[7711],{"metadata":7712,"sys":7715,"fields":7722},{"tags":7713,"concepts":7714},[],[],{"space":7716,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7718,"publishedVersion":440,"revision":62,"contentType":7720,"locale":29},{"sys":7717},{"type":12,"linkType":13,"id":14},{"sys":7719},{"id":21,"type":12,"linkType":22},{"sys":7721},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7723,"metaTitle":450,"metaDescription":451,"mainTitle":7724,"subtitle":469,"heroImage":7739,"ctaButton":492,"ctaLink":493},[449],{"data":7725,"content":7726,"nodeType":74},{},[7727,7733],{"data":7728,"content":7729,"nodeType":78},{},[7730],{"data":7731,"marks":7732,"value":461,"nodeType":82},{},[],{"data":7734,"content":7735,"nodeType":87},{},[7736],{"data":7737,"marks":7738,"value":468,"nodeType":82},{},[],{"metadata":7740,"sys":7743,"fields":7748},{"tags":7741,"concepts":7742},[],[],{"space":7744,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7746,"publishedVersion":62,"revision":44,"locale":29},{"sys":7745},{"type":12,"linkType":13,"id":14},{"sys":7747},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7749},{"url":484,"details":7750,"fileName":490,"contentType":491},{"size":486,"image":7751},{"width":488,"height":489},{"sys":7753,"fields":7756},{"id":7754,"createdAt":7755},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":7757,"slug":7758,"articleIntro":7757,"category":7759},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[7760],{"metadata":7761,"sys":7764,"fields":7771},{"tags":7762,"concepts":7763},[],[],{"space":7765,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7767,"publishedVersion":440,"revision":62,"contentType":7769,"locale":29},{"sys":7766},{"type":12,"linkType":13,"id":14},{"sys":7768},{"id":21,"type":12,"linkType":22},{"sys":7770},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7772,"metaTitle":450,"metaDescription":451,"mainTitle":7773,"subtitle":469,"heroImage":7788,"ctaButton":492,"ctaLink":493},[449],{"data":7774,"content":7775,"nodeType":74},{},[7776,7782],{"data":7777,"content":7778,"nodeType":78},{},[7779],{"data":7780,"marks":7781,"value":461,"nodeType":82},{},[],{"data":7783,"content":7784,"nodeType":87},{},[7785],{"data":7786,"marks":7787,"value":468,"nodeType":82},{},[],{"metadata":7789,"sys":7792,"fields":7797},{"tags":7790,"concepts":7791},[],[],{"space":7793,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7795,"publishedVersion":62,"revision":44,"locale":29},{"sys":7794},{"type":12,"linkType":13,"id":14},{"sys":7796},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7798},{"url":484,"details":7799,"fileName":490,"contentType":491},{"size":486,"image":7800},{"width":488,"height":489},{"sys":7802,"fields":7805},{"id":7803,"createdAt":7804},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":7806,"slug":7807,"articleIntro":7806,"category":7808},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[7809],{"metadata":7810,"sys":7813,"fields":7820},{"tags":7811,"concepts":7812},[],[],{"space":7814,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7816,"publishedVersion":440,"revision":62,"contentType":7818,"locale":29},{"sys":7815},{"type":12,"linkType":13,"id":14},{"sys":7817},{"id":21,"type":12,"linkType":22},{"sys":7819},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7821,"metaTitle":450,"metaDescription":451,"mainTitle":7822,"subtitle":469,"heroImage":7837,"ctaButton":492,"ctaLink":493},[449],{"data":7823,"content":7824,"nodeType":74},{},[7825,7831],{"data":7826,"content":7827,"nodeType":78},{},[7828],{"data":7829,"marks":7830,"value":461,"nodeType":82},{},[],{"data":7832,"content":7833,"nodeType":87},{},[7834],{"data":7835,"marks":7836,"value":468,"nodeType":82},{},[],{"metadata":7838,"sys":7841,"fields":7846},{"tags":7839,"concepts":7840},[],[],{"space":7842,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7844,"publishedVersion":62,"revision":44,"locale":29},{"sys":7843},{"type":12,"linkType":13,"id":14},{"sys":7845},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7847},{"url":484,"details":7848,"fileName":490,"contentType":491},{"size":486,"image":7849},{"width":488,"height":489},{"sys":7851,"fields":7854},{"id":7852,"createdAt":7853},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":7855,"slug":7856,"articleIntro":7855,"category":7857},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[7858],{"metadata":7859,"sys":7862,"fields":7869},{"tags":7860,"concepts":7861},[],[],{"space":7863,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7865,"publishedVersion":440,"revision":62,"contentType":7867,"locale":29},{"sys":7864},{"type":12,"linkType":13,"id":14},{"sys":7866},{"id":21,"type":12,"linkType":22},{"sys":7868},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7870,"metaTitle":450,"metaDescription":451,"mainTitle":7871,"subtitle":469,"heroImage":7886,"ctaButton":492,"ctaLink":493},[449],{"data":7872,"content":7873,"nodeType":74},{},[7874,7880],{"data":7875,"content":7876,"nodeType":78},{},[7877],{"data":7878,"marks":7879,"value":461,"nodeType":82},{},[],{"data":7881,"content":7882,"nodeType":87},{},[7883],{"data":7884,"marks":7885,"value":468,"nodeType":82},{},[],{"metadata":7887,"sys":7890,"fields":7895},{"tags":7888,"concepts":7889},[],[],{"space":7891,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7893,"publishedVersion":62,"revision":44,"locale":29},{"sys":7892},{"type":12,"linkType":13,"id":14},{"sys":7894},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7896},{"url":484,"details":7897,"fileName":490,"contentType":491},{"size":486,"image":7898},{"width":488,"height":489},{"sys":7900,"fields":7903},{"id":7901,"createdAt":7902},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":7904,"slug":7905,"articleIntro":7906,"category":7907},"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.",[7908],{"metadata":7909,"sys":7912,"fields":7919},{"tags":7910,"concepts":7911},[],[],{"space":7913,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7915,"publishedVersion":440,"revision":62,"contentType":7917,"locale":29},{"sys":7914},{"type":12,"linkType":13,"id":14},{"sys":7916},{"id":21,"type":12,"linkType":22},{"sys":7918},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7920,"metaTitle":450,"metaDescription":451,"mainTitle":7921,"subtitle":469,"heroImage":7936,"ctaButton":492,"ctaLink":493},[449],{"data":7922,"content":7923,"nodeType":74},{},[7924,7930],{"data":7925,"content":7926,"nodeType":78},{},[7927],{"data":7928,"marks":7929,"value":461,"nodeType":82},{},[],{"data":7931,"content":7932,"nodeType":87},{},[7933],{"data":7934,"marks":7935,"value":468,"nodeType":82},{},[],{"metadata":7937,"sys":7940,"fields":7945},{"tags":7938,"concepts":7939},[],[],{"space":7941,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7943,"publishedVersion":62,"revision":44,"locale":29},{"sys":7942},{"type":12,"linkType":13,"id":14},{"sys":7944},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7946},{"url":484,"details":7947,"fileName":490,"contentType":491},{"size":486,"image":7948},{"width":488,"height":489},{"sys":7950,"fields":7953},{"id":7951,"createdAt":7952},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":7954,"slug":7955,"articleIntro":7954,"category":7956},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[7957],{"metadata":7958,"sys":7961,"fields":7968},{"tags":7959,"concepts":7960},[],[],{"space":7962,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":7964,"publishedVersion":440,"revision":62,"contentType":7966,"locale":29},{"sys":7963},{"type":12,"linkType":13,"id":14},{"sys":7965},{"id":21,"type":12,"linkType":22},{"sys":7967},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":7969,"metaTitle":450,"metaDescription":451,"mainTitle":7970,"subtitle":469,"heroImage":7985,"ctaButton":492,"ctaLink":493},[449],{"data":7971,"content":7972,"nodeType":74},{},[7973,7979],{"data":7974,"content":7975,"nodeType":78},{},[7976],{"data":7977,"marks":7978,"value":461,"nodeType":82},{},[],{"data":7980,"content":7981,"nodeType":87},{},[7982],{"data":7983,"marks":7984,"value":468,"nodeType":82},{},[],{"metadata":7986,"sys":7989,"fields":7994},{"tags":7987,"concepts":7988},[],[],{"space":7990,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":7992,"publishedVersion":62,"revision":44,"locale":29},{"sys":7991},{"type":12,"linkType":13,"id":14},{"sys":7993},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":7995},{"url":484,"details":7996,"fileName":490,"contentType":491},{"size":486,"image":7997},{"width":488,"height":489},{"sys":7999,"fields":8002},{"id":8000,"createdAt":8001},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":8003,"slug":8004,"articleIntro":8003,"category":8005},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[8006],{"metadata":8007,"sys":8010,"fields":8017},{"tags":8008,"concepts":8009},[],[],{"space":8011,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8013,"publishedVersion":440,"revision":62,"contentType":8015,"locale":29},{"sys":8012},{"type":12,"linkType":13,"id":14},{"sys":8014},{"id":21,"type":12,"linkType":22},{"sys":8016},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8018,"metaTitle":450,"metaDescription":451,"mainTitle":8019,"subtitle":469,"heroImage":8034,"ctaButton":492,"ctaLink":493},[449],{"data":8020,"content":8021,"nodeType":74},{},[8022,8028],{"data":8023,"content":8024,"nodeType":78},{},[8025],{"data":8026,"marks":8027,"value":461,"nodeType":82},{},[],{"data":8029,"content":8030,"nodeType":87},{},[8031],{"data":8032,"marks":8033,"value":468,"nodeType":82},{},[],{"metadata":8035,"sys":8038,"fields":8043},{"tags":8036,"concepts":8037},[],[],{"space":8039,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8041,"publishedVersion":62,"revision":44,"locale":29},{"sys":8040},{"type":12,"linkType":13,"id":14},{"sys":8042},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8044},{"url":484,"details":8045,"fileName":490,"contentType":491},{"size":486,"image":8046},{"width":488,"height":489},{"sys":8048,"fields":8051},{"id":8049,"createdAt":8050},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":8052,"slug":8053,"articleIntro":8052,"category":8054},"6161 - Multirisques","compte-6161-multirisques",[8055],{"metadata":8056,"sys":8059,"fields":8066},{"tags":8057,"concepts":8058},[],[],{"space":8060,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8062,"publishedVersion":440,"revision":62,"contentType":8064,"locale":29},{"sys":8061},{"type":12,"linkType":13,"id":14},{"sys":8063},{"id":21,"type":12,"linkType":22},{"sys":8065},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8067,"metaTitle":450,"metaDescription":451,"mainTitle":8068,"subtitle":469,"heroImage":8083,"ctaButton":492,"ctaLink":493},[449],{"data":8069,"content":8070,"nodeType":74},{},[8071,8077],{"data":8072,"content":8073,"nodeType":78},{},[8074],{"data":8075,"marks":8076,"value":461,"nodeType":82},{},[],{"data":8078,"content":8079,"nodeType":87},{},[8080],{"data":8081,"marks":8082,"value":468,"nodeType":82},{},[],{"metadata":8084,"sys":8087,"fields":8092},{"tags":8085,"concepts":8086},[],[],{"space":8088,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8090,"publishedVersion":62,"revision":44,"locale":29},{"sys":8089},{"type":12,"linkType":13,"id":14},{"sys":8091},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8093},{"url":484,"details":8094,"fileName":490,"contentType":491},{"size":486,"image":8095},{"width":488,"height":489},{"sys":8097,"fields":8100},{"id":8098,"createdAt":8099},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":8101,"slug":8102,"articleIntro":-1,"category":8103},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[8104],{"metadata":8105,"sys":8108,"fields":8115},{"tags":8106,"concepts":8107},[],[],{"space":8109,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8111,"publishedVersion":440,"revision":62,"contentType":8113,"locale":29},{"sys":8110},{"type":12,"linkType":13,"id":14},{"sys":8112},{"id":21,"type":12,"linkType":22},{"sys":8114},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8116,"metaTitle":450,"metaDescription":451,"mainTitle":8117,"subtitle":469,"heroImage":8132,"ctaButton":492,"ctaLink":493},[449],{"data":8118,"content":8119,"nodeType":74},{},[8120,8126],{"data":8121,"content":8122,"nodeType":78},{},[8123],{"data":8124,"marks":8125,"value":461,"nodeType":82},{},[],{"data":8127,"content":8128,"nodeType":87},{},[8129],{"data":8130,"marks":8131,"value":468,"nodeType":82},{},[],{"metadata":8133,"sys":8136,"fields":8141},{"tags":8134,"concepts":8135},[],[],{"space":8137,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8139,"publishedVersion":62,"revision":44,"locale":29},{"sys":8138},{"type":12,"linkType":13,"id":14},{"sys":8140},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8142},{"url":484,"details":8143,"fileName":490,"contentType":491},{"size":486,"image":8144},{"width":488,"height":489},{"sys":8146,"fields":8149},{"id":8147,"createdAt":8148},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8150,"slug":8151,"articleIntro":8150,"category":8152},"Compte 6237 - Publications","compte-6237-publications",[8153],{"metadata":8154,"sys":8157,"fields":8164},{"tags":8155,"concepts":8156},[],[],{"space":8158,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8160,"publishedVersion":440,"revision":62,"contentType":8162,"locale":29},{"sys":8159},{"type":12,"linkType":13,"id":14},{"sys":8161},{"id":21,"type":12,"linkType":22},{"sys":8163},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8165,"metaTitle":450,"metaDescription":451,"mainTitle":8166,"subtitle":469,"heroImage":8181,"ctaButton":492,"ctaLink":493},[449],{"data":8167,"content":8168,"nodeType":74},{},[8169,8175],{"data":8170,"content":8171,"nodeType":78},{},[8172],{"data":8173,"marks":8174,"value":461,"nodeType":82},{},[],{"data":8176,"content":8177,"nodeType":87},{},[8178],{"data":8179,"marks":8180,"value":468,"nodeType":82},{},[],{"metadata":8182,"sys":8185,"fields":8190},{"tags":8183,"concepts":8184},[],[],{"space":8186,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8188,"publishedVersion":62,"revision":44,"locale":29},{"sys":8187},{"type":12,"linkType":13,"id":14},{"sys":8189},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8191},{"url":484,"details":8192,"fileName":490,"contentType":491},{"size":486,"image":8193},{"width":488,"height":489},{"sys":8195,"fields":8198},{"id":8196,"createdAt":8197},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":8199,"slug":8200,"articleIntro":8199,"category":8201},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[8202],{"metadata":8203,"sys":8206,"fields":8213},{"tags":8204,"concepts":8205},[],[],{"space":8207,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8209,"publishedVersion":440,"revision":62,"contentType":8211,"locale":29},{"sys":8208},{"type":12,"linkType":13,"id":14},{"sys":8210},{"id":21,"type":12,"linkType":22},{"sys":8212},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8214,"metaTitle":450,"metaDescription":451,"mainTitle":8215,"subtitle":469,"heroImage":8230,"ctaButton":492,"ctaLink":493},[449],{"data":8216,"content":8217,"nodeType":74},{},[8218,8224],{"data":8219,"content":8220,"nodeType":78},{},[8221],{"data":8222,"marks":8223,"value":461,"nodeType":82},{},[],{"data":8225,"content":8226,"nodeType":87},{},[8227],{"data":8228,"marks":8229,"value":468,"nodeType":82},{},[],{"metadata":8231,"sys":8234,"fields":8239},{"tags":8232,"concepts":8233},[],[],{"space":8235,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8237,"publishedVersion":62,"revision":44,"locale":29},{"sys":8236},{"type":12,"linkType":13,"id":14},{"sys":8238},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8240},{"url":484,"details":8241,"fileName":490,"contentType":491},{"size":486,"image":8242},{"width":488,"height":489},{"sys":8244,"fields":8247},{"id":8245,"createdAt":8246},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":8248,"slug":8249,"articleIntro":8248,"category":8250},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[8251],{"metadata":8252,"sys":8255,"fields":8262},{"tags":8253,"concepts":8254},[],[],{"space":8256,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8258,"publishedVersion":440,"revision":62,"contentType":8260,"locale":29},{"sys":8257},{"type":12,"linkType":13,"id":14},{"sys":8259},{"id":21,"type":12,"linkType":22},{"sys":8261},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8263,"metaTitle":450,"metaDescription":451,"mainTitle":8264,"subtitle":469,"heroImage":8279,"ctaButton":492,"ctaLink":493},[449],{"data":8265,"content":8266,"nodeType":74},{},[8267,8273],{"data":8268,"content":8269,"nodeType":78},{},[8270],{"data":8271,"marks":8272,"value":461,"nodeType":82},{},[],{"data":8274,"content":8275,"nodeType":87},{},[8276],{"data":8277,"marks":8278,"value":468,"nodeType":82},{},[],{"metadata":8280,"sys":8283,"fields":8288},{"tags":8281,"concepts":8282},[],[],{"space":8284,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8286,"publishedVersion":62,"revision":44,"locale":29},{"sys":8285},{"type":12,"linkType":13,"id":14},{"sys":8287},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8289},{"url":484,"details":8290,"fileName":490,"contentType":491},{"size":486,"image":8291},{"width":488,"height":489},{"sys":8293,"fields":8296},{"id":8294,"createdAt":8295},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":8297,"slug":8298,"articleIntro":8297,"category":8299},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[8300],{"metadata":8301,"sys":8304,"fields":8311},{"tags":8302,"concepts":8303},[],[],{"space":8305,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8307,"publishedVersion":440,"revision":62,"contentType":8309,"locale":29},{"sys":8306},{"type":12,"linkType":13,"id":14},{"sys":8308},{"id":21,"type":12,"linkType":22},{"sys":8310},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8312,"metaTitle":450,"metaDescription":451,"mainTitle":8313,"subtitle":469,"heroImage":8328,"ctaButton":492,"ctaLink":493},[449],{"data":8314,"content":8315,"nodeType":74},{},[8316,8322],{"data":8317,"content":8318,"nodeType":78},{},[8319],{"data":8320,"marks":8321,"value":461,"nodeType":82},{},[],{"data":8323,"content":8324,"nodeType":87},{},[8325],{"data":8326,"marks":8327,"value":468,"nodeType":82},{},[],{"metadata":8329,"sys":8332,"fields":8337},{"tags":8330,"concepts":8331},[],[],{"space":8333,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8335,"publishedVersion":62,"revision":44,"locale":29},{"sys":8334},{"type":12,"linkType":13,"id":14},{"sys":8336},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8338},{"url":484,"details":8339,"fileName":490,"contentType":491},{"size":486,"image":8340},{"width":488,"height":489},{"sys":8342,"fields":8345},{"id":8343,"createdAt":8344},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":8346,"slug":8347,"articleIntro":8346,"category":8348},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[8349],{"metadata":8350,"sys":8353,"fields":8360},{"tags":8351,"concepts":8352},[],[],{"space":8354,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8356,"publishedVersion":440,"revision":62,"contentType":8358,"locale":29},{"sys":8355},{"type":12,"linkType":13,"id":14},{"sys":8357},{"id":21,"type":12,"linkType":22},{"sys":8359},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8361,"metaTitle":450,"metaDescription":451,"mainTitle":8362,"subtitle":469,"heroImage":8377,"ctaButton":492,"ctaLink":493},[449],{"data":8363,"content":8364,"nodeType":74},{},[8365,8371],{"data":8366,"content":8367,"nodeType":78},{},[8368],{"data":8369,"marks":8370,"value":461,"nodeType":82},{},[],{"data":8372,"content":8373,"nodeType":87},{},[8374],{"data":8375,"marks":8376,"value":468,"nodeType":82},{},[],{"metadata":8378,"sys":8381,"fields":8386},{"tags":8379,"concepts":8380},[],[],{"space":8382,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8384,"publishedVersion":62,"revision":44,"locale":29},{"sys":8383},{"type":12,"linkType":13,"id":14},{"sys":8385},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8387},{"url":484,"details":8388,"fileName":490,"contentType":491},{"size":486,"image":8389},{"width":488,"height":489},{"sys":8391,"fields":8394},{"id":8392,"createdAt":8393},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":8395,"slug":8396,"articleIntro":8395,"category":8397},"618 - Divers","compte-618-divers",[8398],{"metadata":8399,"sys":8402,"fields":8409},{"tags":8400,"concepts":8401},[],[],{"space":8403,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8405,"publishedVersion":440,"revision":62,"contentType":8407,"locale":29},{"sys":8404},{"type":12,"linkType":13,"id":14},{"sys":8406},{"id":21,"type":12,"linkType":22},{"sys":8408},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8410,"metaTitle":450,"metaDescription":451,"mainTitle":8411,"subtitle":469,"heroImage":8426,"ctaButton":492,"ctaLink":493},[449],{"data":8412,"content":8413,"nodeType":74},{},[8414,8420],{"data":8415,"content":8416,"nodeType":78},{},[8417],{"data":8418,"marks":8419,"value":461,"nodeType":82},{},[],{"data":8421,"content":8422,"nodeType":87},{},[8423],{"data":8424,"marks":8425,"value":468,"nodeType":82},{},[],{"metadata":8427,"sys":8430,"fields":8435},{"tags":8428,"concepts":8429},[],[],{"space":8431,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8433,"publishedVersion":62,"revision":44,"locale":29},{"sys":8432},{"type":12,"linkType":13,"id":14},{"sys":8434},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8436},{"url":484,"details":8437,"fileName":490,"contentType":491},{"size":486,"image":8438},{"width":488,"height":489},{"sys":8440,"fields":8443},{"id":8441,"createdAt":8442},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":8444,"slug":8445,"articleIntro":8444,"category":8446},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[8447],{"metadata":8448,"sys":8451,"fields":8458},{"tags":8449,"concepts":8450},[],[],{"space":8452,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8454,"publishedVersion":440,"revision":62,"contentType":8456,"locale":29},{"sys":8453},{"type":12,"linkType":13,"id":14},{"sys":8455},{"id":21,"type":12,"linkType":22},{"sys":8457},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8459,"metaTitle":450,"metaDescription":451,"mainTitle":8460,"subtitle":469,"heroImage":8475,"ctaButton":492,"ctaLink":493},[449],{"data":8461,"content":8462,"nodeType":74},{},[8463,8469],{"data":8464,"content":8465,"nodeType":78},{},[8466],{"data":8467,"marks":8468,"value":461,"nodeType":82},{},[],{"data":8470,"content":8471,"nodeType":87},{},[8472],{"data":8473,"marks":8474,"value":468,"nodeType":82},{},[],{"metadata":8476,"sys":8479,"fields":8484},{"tags":8477,"concepts":8478},[],[],{"space":8480,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8482,"publishedVersion":62,"revision":44,"locale":29},{"sys":8481},{"type":12,"linkType":13,"id":14},{"sys":8483},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8485},{"url":484,"details":8486,"fileName":490,"contentType":491},{"size":486,"image":8487},{"width":488,"height":489},{"sys":8489,"fields":8492},{"id":8490,"createdAt":8491},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":8493,"slug":8494,"articleIntro":8493,"category":8495},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[8496],{"metadata":8497,"sys":8500,"fields":8507},{"tags":8498,"concepts":8499},[],[],{"space":8501,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8503,"publishedVersion":440,"revision":62,"contentType":8505,"locale":29},{"sys":8502},{"type":12,"linkType":13,"id":14},{"sys":8504},{"id":21,"type":12,"linkType":22},{"sys":8506},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8508,"metaTitle":450,"metaDescription":451,"mainTitle":8509,"subtitle":469,"heroImage":8524,"ctaButton":492,"ctaLink":493},[449],{"data":8510,"content":8511,"nodeType":74},{},[8512,8518],{"data":8513,"content":8514,"nodeType":78},{},[8515],{"data":8516,"marks":8517,"value":461,"nodeType":82},{},[],{"data":8519,"content":8520,"nodeType":87},{},[8521],{"data":8522,"marks":8523,"value":468,"nodeType":82},{},[],{"metadata":8525,"sys":8528,"fields":8533},{"tags":8526,"concepts":8527},[],[],{"space":8529,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8531,"publishedVersion":62,"revision":44,"locale":29},{"sys":8530},{"type":12,"linkType":13,"id":14},{"sys":8532},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8534},{"url":484,"details":8535,"fileName":490,"contentType":491},{"size":486,"image":8536},{"width":488,"height":489},{"sys":8538,"fields":8541},{"id":8539,"createdAt":8540},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":8542,"slug":8543,"articleIntro":8542,"category":8544},"Compte 503 - Actions","compte-503-actions",[8545],{"metadata":8546,"sys":8549,"fields":8556},{"tags":8547,"concepts":8548},[],[],{"space":8550,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8552,"publishedVersion":440,"revision":62,"contentType":8554,"locale":29},{"sys":8551},{"type":12,"linkType":13,"id":14},{"sys":8553},{"id":21,"type":12,"linkType":22},{"sys":8555},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8557,"metaTitle":450,"metaDescription":451,"mainTitle":8558,"subtitle":469,"heroImage":8573,"ctaButton":492,"ctaLink":493},[449],{"data":8559,"content":8560,"nodeType":74},{},[8561,8567],{"data":8562,"content":8563,"nodeType":78},{},[8564],{"data":8565,"marks":8566,"value":461,"nodeType":82},{},[],{"data":8568,"content":8569,"nodeType":87},{},[8570],{"data":8571,"marks":8572,"value":468,"nodeType":82},{},[],{"metadata":8574,"sys":8577,"fields":8582},{"tags":8575,"concepts":8576},[],[],{"space":8578,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8580,"publishedVersion":62,"revision":44,"locale":29},{"sys":8579},{"type":12,"linkType":13,"id":14},{"sys":8581},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8583},{"url":484,"details":8584,"fileName":490,"contentType":491},{"size":486,"image":8585},{"width":488,"height":489},{"sys":8587,"fields":8590},{"id":8588,"createdAt":8589},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":8591,"slug":8592,"articleIntro":-1,"category":8593},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[8594],{"metadata":8595,"sys":8598,"fields":8605},{"tags":8596,"concepts":8597},[],[],{"space":8599,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8601,"publishedVersion":440,"revision":62,"contentType":8603,"locale":29},{"sys":8600},{"type":12,"linkType":13,"id":14},{"sys":8602},{"id":21,"type":12,"linkType":22},{"sys":8604},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8606,"metaTitle":450,"metaDescription":451,"mainTitle":8607,"subtitle":469,"heroImage":8622,"ctaButton":492,"ctaLink":493},[449],{"data":8608,"content":8609,"nodeType":74},{},[8610,8616],{"data":8611,"content":8612,"nodeType":78},{},[8613],{"data":8614,"marks":8615,"value":461,"nodeType":82},{},[],{"data":8617,"content":8618,"nodeType":87},{},[8619],{"data":8620,"marks":8621,"value":468,"nodeType":82},{},[],{"metadata":8623,"sys":8626,"fields":8631},{"tags":8624,"concepts":8625},[],[],{"space":8627,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8629,"publishedVersion":62,"revision":44,"locale":29},{"sys":8628},{"type":12,"linkType":13,"id":14},{"sys":8630},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8632},{"url":484,"details":8633,"fileName":490,"contentType":491},{"size":486,"image":8634},{"width":488,"height":489},{"sys":8636,"fields":8639},{"id":8637,"createdAt":8638},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":8640,"slug":8641,"articleIntro":8640,"category":8642},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[8643],{"metadata":8644,"sys":8647,"fields":8654},{"tags":8645,"concepts":8646},[],[],{"space":8648,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8650,"publishedVersion":440,"revision":62,"contentType":8652,"locale":29},{"sys":8649},{"type":12,"linkType":13,"id":14},{"sys":8651},{"id":21,"type":12,"linkType":22},{"sys":8653},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8655,"metaTitle":450,"metaDescription":451,"mainTitle":8656,"subtitle":469,"heroImage":8671,"ctaButton":492,"ctaLink":493},[449],{"data":8657,"content":8658,"nodeType":74},{},[8659,8665],{"data":8660,"content":8661,"nodeType":78},{},[8662],{"data":8663,"marks":8664,"value":461,"nodeType":82},{},[],{"data":8666,"content":8667,"nodeType":87},{},[8668],{"data":8669,"marks":8670,"value":468,"nodeType":82},{},[],{"metadata":8672,"sys":8675,"fields":8680},{"tags":8673,"concepts":8674},[],[],{"space":8676,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8678,"publishedVersion":62,"revision":44,"locale":29},{"sys":8677},{"type":12,"linkType":13,"id":14},{"sys":8679},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8681},{"url":484,"details":8682,"fileName":490,"contentType":491},{"size":486,"image":8683},{"width":488,"height":489},{"sys":8685,"fields":8688},{"id":8686,"createdAt":8687},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":8689,"slug":8690,"articleIntro":8689,"category":8691},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[8692],{"metadata":8693,"sys":8696,"fields":8703},{"tags":8694,"concepts":8695},[],[],{"space":8697,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8699,"publishedVersion":440,"revision":62,"contentType":8701,"locale":29},{"sys":8698},{"type":12,"linkType":13,"id":14},{"sys":8700},{"id":21,"type":12,"linkType":22},{"sys":8702},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8704,"metaTitle":450,"metaDescription":451,"mainTitle":8705,"subtitle":469,"heroImage":8720,"ctaButton":492,"ctaLink":493},[449],{"data":8706,"content":8707,"nodeType":74},{},[8708,8714],{"data":8709,"content":8710,"nodeType":78},{},[8711],{"data":8712,"marks":8713,"value":461,"nodeType":82},{},[],{"data":8715,"content":8716,"nodeType":87},{},[8717],{"data":8718,"marks":8719,"value":468,"nodeType":82},{},[],{"metadata":8721,"sys":8724,"fields":8729},{"tags":8722,"concepts":8723},[],[],{"space":8725,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8727,"publishedVersion":62,"revision":44,"locale":29},{"sys":8726},{"type":12,"linkType":13,"id":14},{"sys":8728},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8730},{"url":484,"details":8731,"fileName":490,"contentType":491},{"size":486,"image":8732},{"width":488,"height":489},{"sys":8734,"fields":8737},{"id":8735,"createdAt":8736},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":8738,"slug":8739,"articleIntro":8738,"category":8740},"698 - Intégration fiscale","compte-698-integration-fiscale",[8741],{"metadata":8742,"sys":8745,"fields":8752},{"tags":8743,"concepts":8744},[],[],{"space":8746,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8748,"publishedVersion":440,"revision":62,"contentType":8750,"locale":29},{"sys":8747},{"type":12,"linkType":13,"id":14},{"sys":8749},{"id":21,"type":12,"linkType":22},{"sys":8751},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8753,"metaTitle":450,"metaDescription":451,"mainTitle":8754,"subtitle":469,"heroImage":8769,"ctaButton":492,"ctaLink":493},[449],{"data":8755,"content":8756,"nodeType":74},{},[8757,8763],{"data":8758,"content":8759,"nodeType":78},{},[8760],{"data":8761,"marks":8762,"value":461,"nodeType":82},{},[],{"data":8764,"content":8765,"nodeType":87},{},[8766],{"data":8767,"marks":8768,"value":468,"nodeType":82},{},[],{"metadata":8770,"sys":8773,"fields":8778},{"tags":8771,"concepts":8772},[],[],{"space":8774,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8776,"publishedVersion":62,"revision":44,"locale":29},{"sys":8775},{"type":12,"linkType":13,"id":14},{"sys":8777},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8779},{"url":484,"details":8780,"fileName":490,"contentType":491},{"size":486,"image":8781},{"width":488,"height":489},{"sys":8783,"fields":8786},{"id":8784,"createdAt":8785},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":8787,"slug":8788,"articleIntro":8787,"category":8789},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[8790],{"metadata":8791,"sys":8794,"fields":8801},{"tags":8792,"concepts":8793},[],[],{"space":8795,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8797,"publishedVersion":440,"revision":62,"contentType":8799,"locale":29},{"sys":8796},{"type":12,"linkType":13,"id":14},{"sys":8798},{"id":21,"type":12,"linkType":22},{"sys":8800},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8802,"metaTitle":450,"metaDescription":451,"mainTitle":8803,"subtitle":469,"heroImage":8818,"ctaButton":492,"ctaLink":493},[449],{"data":8804,"content":8805,"nodeType":74},{},[8806,8812],{"data":8807,"content":8808,"nodeType":78},{},[8809],{"data":8810,"marks":8811,"value":461,"nodeType":82},{},[],{"data":8813,"content":8814,"nodeType":87},{},[8815],{"data":8816,"marks":8817,"value":468,"nodeType":82},{},[],{"metadata":8819,"sys":8822,"fields":8827},{"tags":8820,"concepts":8821},[],[],{"space":8823,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8825,"publishedVersion":62,"revision":44,"locale":29},{"sys":8824},{"type":12,"linkType":13,"id":14},{"sys":8826},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8828},{"url":484,"details":8829,"fileName":490,"contentType":491},{"size":486,"image":8830},{"width":488,"height":489},{"sys":8832,"fields":8835},{"id":8833,"createdAt":8834},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":8836,"slug":8837,"articleIntro":8836,"category":8838},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[8839],{"metadata":8840,"sys":8843,"fields":8850},{"tags":8841,"concepts":8842},[],[],{"space":8844,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8846,"publishedVersion":440,"revision":62,"contentType":8848,"locale":29},{"sys":8845},{"type":12,"linkType":13,"id":14},{"sys":8847},{"id":21,"type":12,"linkType":22},{"sys":8849},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8851,"metaTitle":450,"metaDescription":451,"mainTitle":8852,"subtitle":469,"heroImage":8867,"ctaButton":492,"ctaLink":493},[449],{"data":8853,"content":8854,"nodeType":74},{},[8855,8861],{"data":8856,"content":8857,"nodeType":78},{},[8858],{"data":8859,"marks":8860,"value":461,"nodeType":82},{},[],{"data":8862,"content":8863,"nodeType":87},{},[8864],{"data":8865,"marks":8866,"value":468,"nodeType":82},{},[],{"metadata":8868,"sys":8871,"fields":8876},{"tags":8869,"concepts":8870},[],[],{"space":8872,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8874,"publishedVersion":62,"revision":44,"locale":29},{"sys":8873},{"type":12,"linkType":13,"id":14},{"sys":8875},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8877},{"url":484,"details":8878,"fileName":490,"contentType":491},{"size":486,"image":8879},{"width":488,"height":489},{"sys":8881,"fields":8884},{"id":8882,"createdAt":8883},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":8885,"slug":8886,"articleIntro":8885,"category":8887},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[8888],{"metadata":8889,"sys":8892,"fields":8899},{"tags":8890,"concepts":8891},[],[],{"space":8893,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8895,"publishedVersion":440,"revision":62,"contentType":8897,"locale":29},{"sys":8894},{"type":12,"linkType":13,"id":14},{"sys":8896},{"id":21,"type":12,"linkType":22},{"sys":8898},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8900,"metaTitle":450,"metaDescription":451,"mainTitle":8901,"subtitle":469,"heroImage":8916,"ctaButton":492,"ctaLink":493},[449],{"data":8902,"content":8903,"nodeType":74},{},[8904,8910],{"data":8905,"content":8906,"nodeType":78},{},[8907],{"data":8908,"marks":8909,"value":461,"nodeType":82},{},[],{"data":8911,"content":8912,"nodeType":87},{},[8913],{"data":8914,"marks":8915,"value":468,"nodeType":82},{},[],{"metadata":8917,"sys":8920,"fields":8925},{"tags":8918,"concepts":8919},[],[],{"space":8921,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8923,"publishedVersion":62,"revision":44,"locale":29},{"sys":8922},{"type":12,"linkType":13,"id":14},{"sys":8924},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8926},{"url":484,"details":8927,"fileName":490,"contentType":491},{"size":486,"image":8928},{"width":488,"height":489},{"sys":8930,"fields":8933},{"id":8931,"createdAt":8932},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":8934,"slug":8935,"articleIntro":8934,"category":8936},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[8937],{"metadata":8938,"sys":8941,"fields":8948},{"tags":8939,"concepts":8940},[],[],{"space":8942,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8944,"publishedVersion":440,"revision":62,"contentType":8946,"locale":29},{"sys":8943},{"type":12,"linkType":13,"id":14},{"sys":8945},{"id":21,"type":12,"linkType":22},{"sys":8947},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8949,"metaTitle":450,"metaDescription":451,"mainTitle":8950,"subtitle":469,"heroImage":8965,"ctaButton":492,"ctaLink":493},[449],{"data":8951,"content":8952,"nodeType":74},{},[8953,8959],{"data":8954,"content":8955,"nodeType":78},{},[8956],{"data":8957,"marks":8958,"value":461,"nodeType":82},{},[],{"data":8960,"content":8961,"nodeType":87},{},[8962],{"data":8963,"marks":8964,"value":468,"nodeType":82},{},[],{"metadata":8966,"sys":8969,"fields":8974},{"tags":8967,"concepts":8968},[],[],{"space":8970,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":8972,"publishedVersion":62,"revision":44,"locale":29},{"sys":8971},{"type":12,"linkType":13,"id":14},{"sys":8973},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":8975},{"url":484,"details":8976,"fileName":490,"contentType":491},{"size":486,"image":8977},{"width":488,"height":489},{"sys":8979,"fields":8982},{"id":8980,"createdAt":8981},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":8983,"slug":8984,"articleIntro":8983,"category":8985},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[8986],{"metadata":8987,"sys":8990,"fields":8997},{"tags":8988,"concepts":8989},[],[],{"space":8991,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":8993,"publishedVersion":440,"revision":62,"contentType":8995,"locale":29},{"sys":8992},{"type":12,"linkType":13,"id":14},{"sys":8994},{"id":21,"type":12,"linkType":22},{"sys":8996},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":8998,"metaTitle":450,"metaDescription":451,"mainTitle":8999,"subtitle":469,"heroImage":9014,"ctaButton":492,"ctaLink":493},[449],{"data":9000,"content":9001,"nodeType":74},{},[9002,9008],{"data":9003,"content":9004,"nodeType":78},{},[9005],{"data":9006,"marks":9007,"value":461,"nodeType":82},{},[],{"data":9009,"content":9010,"nodeType":87},{},[9011],{"data":9012,"marks":9013,"value":468,"nodeType":82},{},[],{"metadata":9015,"sys":9018,"fields":9023},{"tags":9016,"concepts":9017},[],[],{"space":9019,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9021,"publishedVersion":62,"revision":44,"locale":29},{"sys":9020},{"type":12,"linkType":13,"id":14},{"sys":9022},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9024},{"url":484,"details":9025,"fileName":490,"contentType":491},{"size":486,"image":9026},{"width":488,"height":489},{"sys":9028,"fields":9031},{"id":9029,"createdAt":9030},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":9032,"slug":9033,"articleIntro":9032,"category":9034},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[9035],{"metadata":9036,"sys":9039,"fields":9046},{"tags":9037,"concepts":9038},[],[],{"space":9040,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9042,"publishedVersion":440,"revision":62,"contentType":9044,"locale":29},{"sys":9041},{"type":12,"linkType":13,"id":14},{"sys":9043},{"id":21,"type":12,"linkType":22},{"sys":9045},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9047,"metaTitle":450,"metaDescription":451,"mainTitle":9048,"subtitle":469,"heroImage":9063,"ctaButton":492,"ctaLink":493},[449],{"data":9049,"content":9050,"nodeType":74},{},[9051,9057],{"data":9052,"content":9053,"nodeType":78},{},[9054],{"data":9055,"marks":9056,"value":461,"nodeType":82},{},[],{"data":9058,"content":9059,"nodeType":87},{},[9060],{"data":9061,"marks":9062,"value":468,"nodeType":82},{},[],{"metadata":9064,"sys":9067,"fields":9072},{"tags":9065,"concepts":9066},[],[],{"space":9068,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9070,"publishedVersion":62,"revision":44,"locale":29},{"sys":9069},{"type":12,"linkType":13,"id":14},{"sys":9071},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9073},{"url":484,"details":9074,"fileName":490,"contentType":491},{"size":486,"image":9075},{"width":488,"height":489},{"sys":9077,"fields":9080},{"id":9078,"createdAt":9079},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":9081,"slug":9082,"articleIntro":9081,"category":9083},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[9084],{"metadata":9085,"sys":9088,"fields":9095},{"tags":9086,"concepts":9087},[],[],{"space":9089,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9091,"publishedVersion":440,"revision":62,"contentType":9093,"locale":29},{"sys":9090},{"type":12,"linkType":13,"id":14},{"sys":9092},{"id":21,"type":12,"linkType":22},{"sys":9094},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9096,"metaTitle":450,"metaDescription":451,"mainTitle":9097,"subtitle":469,"heroImage":9112,"ctaButton":492,"ctaLink":493},[449],{"data":9098,"content":9099,"nodeType":74},{},[9100,9106],{"data":9101,"content":9102,"nodeType":78},{},[9103],{"data":9104,"marks":9105,"value":461,"nodeType":82},{},[],{"data":9107,"content":9108,"nodeType":87},{},[9109],{"data":9110,"marks":9111,"value":468,"nodeType":82},{},[],{"metadata":9113,"sys":9116,"fields":9121},{"tags":9114,"concepts":9115},[],[],{"space":9117,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9119,"publishedVersion":62,"revision":44,"locale":29},{"sys":9118},{"type":12,"linkType":13,"id":14},{"sys":9120},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9122},{"url":484,"details":9123,"fileName":490,"contentType":491},{"size":486,"image":9124},{"width":488,"height":489},{"sys":9126,"fields":9129},{"id":9127,"createdAt":9128},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":9130,"slug":9131,"articleIntro":9130,"category":9132},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[9133],{"metadata":9134,"sys":9137,"fields":9144},{"tags":9135,"concepts":9136},[],[],{"space":9138,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9140,"publishedVersion":440,"revision":62,"contentType":9142,"locale":29},{"sys":9139},{"type":12,"linkType":13,"id":14},{"sys":9141},{"id":21,"type":12,"linkType":22},{"sys":9143},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9145,"metaTitle":450,"metaDescription":451,"mainTitle":9146,"subtitle":469,"heroImage":9161,"ctaButton":492,"ctaLink":493},[449],{"data":9147,"content":9148,"nodeType":74},{},[9149,9155],{"data":9150,"content":9151,"nodeType":78},{},[9152],{"data":9153,"marks":9154,"value":461,"nodeType":82},{},[],{"data":9156,"content":9157,"nodeType":87},{},[9158],{"data":9159,"marks":9160,"value":468,"nodeType":82},{},[],{"metadata":9162,"sys":9165,"fields":9170},{"tags":9163,"concepts":9164},[],[],{"space":9166,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9168,"publishedVersion":62,"revision":44,"locale":29},{"sys":9167},{"type":12,"linkType":13,"id":14},{"sys":9169},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9171},{"url":484,"details":9172,"fileName":490,"contentType":491},{"size":486,"image":9173},{"width":488,"height":489},{"sys":9175,"fields":9178},{"id":9176,"createdAt":9177},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":9179,"slug":9180,"articleIntro":-1,"category":9181},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[9182],{"metadata":9183,"sys":9186,"fields":9193},{"tags":9184,"concepts":9185},[],[],{"space":9187,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9189,"publishedVersion":440,"revision":62,"contentType":9191,"locale":29},{"sys":9188},{"type":12,"linkType":13,"id":14},{"sys":9190},{"id":21,"type":12,"linkType":22},{"sys":9192},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9194,"metaTitle":450,"metaDescription":451,"mainTitle":9195,"subtitle":469,"heroImage":9210,"ctaButton":492,"ctaLink":493},[449],{"data":9196,"content":9197,"nodeType":74},{},[9198,9204],{"data":9199,"content":9200,"nodeType":78},{},[9201],{"data":9202,"marks":9203,"value":461,"nodeType":82},{},[],{"data":9205,"content":9206,"nodeType":87},{},[9207],{"data":9208,"marks":9209,"value":468,"nodeType":82},{},[],{"metadata":9211,"sys":9214,"fields":9219},{"tags":9212,"concepts":9213},[],[],{"space":9215,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9217,"publishedVersion":62,"revision":44,"locale":29},{"sys":9216},{"type":12,"linkType":13,"id":14},{"sys":9218},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9220},{"url":484,"details":9221,"fileName":490,"contentType":491},{"size":486,"image":9222},{"width":488,"height":489},{"sys":9224,"fields":9227},{"id":9225,"createdAt":9226},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":9228,"slug":9229,"articleIntro":9228,"category":9230},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[9231],{"metadata":9232,"sys":9235,"fields":9242},{"tags":9233,"concepts":9234},[],[],{"space":9236,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9238,"publishedVersion":440,"revision":62,"contentType":9240,"locale":29},{"sys":9237},{"type":12,"linkType":13,"id":14},{"sys":9239},{"id":21,"type":12,"linkType":22},{"sys":9241},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9243,"metaTitle":450,"metaDescription":451,"mainTitle":9244,"subtitle":469,"heroImage":9259,"ctaButton":492,"ctaLink":493},[449],{"data":9245,"content":9246,"nodeType":74},{},[9247,9253],{"data":9248,"content":9249,"nodeType":78},{},[9250],{"data":9251,"marks":9252,"value":461,"nodeType":82},{},[],{"data":9254,"content":9255,"nodeType":87},{},[9256],{"data":9257,"marks":9258,"value":468,"nodeType":82},{},[],{"metadata":9260,"sys":9263,"fields":9268},{"tags":9261,"concepts":9262},[],[],{"space":9264,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9266,"publishedVersion":62,"revision":44,"locale":29},{"sys":9265},{"type":12,"linkType":13,"id":14},{"sys":9267},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9269},{"url":484,"details":9270,"fileName":490,"contentType":491},{"size":486,"image":9271},{"width":488,"height":489},{"sys":9273,"fields":9276},{"id":9274,"createdAt":9275},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":9277,"slug":9278,"articleIntro":-1,"category":9279},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[9280],{"metadata":9281,"sys":9284,"fields":9291},{"tags":9282,"concepts":9283},[],[],{"space":9285,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9287,"publishedVersion":440,"revision":62,"contentType":9289,"locale":29},{"sys":9286},{"type":12,"linkType":13,"id":14},{"sys":9288},{"id":21,"type":12,"linkType":22},{"sys":9290},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9292,"metaTitle":450,"metaDescription":451,"mainTitle":9293,"subtitle":469,"heroImage":9308,"ctaButton":492,"ctaLink":493},[449],{"data":9294,"content":9295,"nodeType":74},{},[9296,9302],{"data":9297,"content":9298,"nodeType":78},{},[9299],{"data":9300,"marks":9301,"value":461,"nodeType":82},{},[],{"data":9303,"content":9304,"nodeType":87},{},[9305],{"data":9306,"marks":9307,"value":468,"nodeType":82},{},[],{"metadata":9309,"sys":9312,"fields":9317},{"tags":9310,"concepts":9311},[],[],{"space":9313,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9315,"publishedVersion":62,"revision":44,"locale":29},{"sys":9314},{"type":12,"linkType":13,"id":14},{"sys":9316},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9318},{"url":484,"details":9319,"fileName":490,"contentType":491},{"size":486,"image":9320},{"width":488,"height":489},{"sys":9322,"fields":9325},{"id":9323,"createdAt":9324},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":9326,"slug":9327,"articleIntro":9326,"category":9328},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[9329],{"metadata":9330,"sys":9333,"fields":9340},{"tags":9331,"concepts":9332},[],[],{"space":9334,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9336,"publishedVersion":440,"revision":62,"contentType":9338,"locale":29},{"sys":9335},{"type":12,"linkType":13,"id":14},{"sys":9337},{"id":21,"type":12,"linkType":22},{"sys":9339},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9341,"metaTitle":450,"metaDescription":451,"mainTitle":9342,"subtitle":469,"heroImage":9357,"ctaButton":492,"ctaLink":493},[449],{"data":9343,"content":9344,"nodeType":74},{},[9345,9351],{"data":9346,"content":9347,"nodeType":78},{},[9348],{"data":9349,"marks":9350,"value":461,"nodeType":82},{},[],{"data":9352,"content":9353,"nodeType":87},{},[9354],{"data":9355,"marks":9356,"value":468,"nodeType":82},{},[],{"metadata":9358,"sys":9361,"fields":9366},{"tags":9359,"concepts":9360},[],[],{"space":9362,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9364,"publishedVersion":62,"revision":44,"locale":29},{"sys":9363},{"type":12,"linkType":13,"id":14},{"sys":9365},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9367},{"url":484,"details":9368,"fileName":490,"contentType":491},{"size":486,"image":9369},{"width":488,"height":489},{"sys":9371,"fields":9374},{"id":9372,"createdAt":9373},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":9375,"slug":9376,"articleIntro":9375,"category":9377},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[9378],{"metadata":9379,"sys":9382,"fields":9389},{"tags":9380,"concepts":9381},[],[],{"space":9383,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9385,"publishedVersion":440,"revision":62,"contentType":9387,"locale":29},{"sys":9384},{"type":12,"linkType":13,"id":14},{"sys":9386},{"id":21,"type":12,"linkType":22},{"sys":9388},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9390,"metaTitle":450,"metaDescription":451,"mainTitle":9391,"subtitle":469,"heroImage":9406,"ctaButton":492,"ctaLink":493},[449],{"data":9392,"content":9393,"nodeType":74},{},[9394,9400],{"data":9395,"content":9396,"nodeType":78},{},[9397],{"data":9398,"marks":9399,"value":461,"nodeType":82},{},[],{"data":9401,"content":9402,"nodeType":87},{},[9403],{"data":9404,"marks":9405,"value":468,"nodeType":82},{},[],{"metadata":9407,"sys":9410,"fields":9415},{"tags":9408,"concepts":9409},[],[],{"space":9411,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9413,"publishedVersion":62,"revision":44,"locale":29},{"sys":9412},{"type":12,"linkType":13,"id":14},{"sys":9414},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9416},{"url":484,"details":9417,"fileName":490,"contentType":491},{"size":486,"image":9418},{"width":488,"height":489},{"sys":9420,"fields":9423},{"id":9421,"createdAt":9422},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":9424,"slug":9425,"articleIntro":9424,"category":9426},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[9427],{"metadata":9428,"sys":9431,"fields":9438},{"tags":9429,"concepts":9430},[],[],{"space":9432,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9434,"publishedVersion":440,"revision":62,"contentType":9436,"locale":29},{"sys":9433},{"type":12,"linkType":13,"id":14},{"sys":9435},{"id":21,"type":12,"linkType":22},{"sys":9437},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9439,"metaTitle":450,"metaDescription":451,"mainTitle":9440,"subtitle":469,"heroImage":9455,"ctaButton":492,"ctaLink":493},[449],{"data":9441,"content":9442,"nodeType":74},{},[9443,9449],{"data":9444,"content":9445,"nodeType":78},{},[9446],{"data":9447,"marks":9448,"value":461,"nodeType":82},{},[],{"data":9450,"content":9451,"nodeType":87},{},[9452],{"data":9453,"marks":9454,"value":468,"nodeType":82},{},[],{"metadata":9456,"sys":9459,"fields":9464},{"tags":9457,"concepts":9458},[],[],{"space":9460,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9462,"publishedVersion":62,"revision":44,"locale":29},{"sys":9461},{"type":12,"linkType":13,"id":14},{"sys":9463},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9465},{"url":484,"details":9466,"fileName":490,"contentType":491},{"size":486,"image":9467},{"width":488,"height":489},{"sys":9469,"fields":9472},{"id":9470,"createdAt":9471},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":9473,"slug":9474,"articleIntro":9473,"category":9475},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[9476],{"metadata":9477,"sys":9480,"fields":9487},{"tags":9478,"concepts":9479},[],[],{"space":9481,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9483,"publishedVersion":440,"revision":62,"contentType":9485,"locale":29},{"sys":9482},{"type":12,"linkType":13,"id":14},{"sys":9484},{"id":21,"type":12,"linkType":22},{"sys":9486},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9488,"metaTitle":450,"metaDescription":451,"mainTitle":9489,"subtitle":469,"heroImage":9504,"ctaButton":492,"ctaLink":493},[449],{"data":9490,"content":9491,"nodeType":74},{},[9492,9498],{"data":9493,"content":9494,"nodeType":78},{},[9495],{"data":9496,"marks":9497,"value":461,"nodeType":82},{},[],{"data":9499,"content":9500,"nodeType":87},{},[9501],{"data":9502,"marks":9503,"value":468,"nodeType":82},{},[],{"metadata":9505,"sys":9508,"fields":9513},{"tags":9506,"concepts":9507},[],[],{"space":9509,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9511,"publishedVersion":62,"revision":44,"locale":29},{"sys":9510},{"type":12,"linkType":13,"id":14},{"sys":9512},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9514},{"url":484,"details":9515,"fileName":490,"contentType":491},{"size":486,"image":9516},{"width":488,"height":489},{"sys":9518,"fields":9521},{"id":9519,"createdAt":9520},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":9522,"slug":9523,"articleIntro":-1,"category":9524},"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",[9525],{"metadata":9526,"sys":9529,"fields":9536},{"tags":9527,"concepts":9528},[],[],{"space":9530,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9532,"publishedVersion":440,"revision":62,"contentType":9534,"locale":29},{"sys":9531},{"type":12,"linkType":13,"id":14},{"sys":9533},{"id":21,"type":12,"linkType":22},{"sys":9535},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9537,"metaTitle":450,"metaDescription":451,"mainTitle":9538,"subtitle":469,"heroImage":9553,"ctaButton":492,"ctaLink":493},[449],{"data":9539,"content":9540,"nodeType":74},{},[9541,9547],{"data":9542,"content":9543,"nodeType":78},{},[9544],{"data":9545,"marks":9546,"value":461,"nodeType":82},{},[],{"data":9548,"content":9549,"nodeType":87},{},[9550],{"data":9551,"marks":9552,"value":468,"nodeType":82},{},[],{"metadata":9554,"sys":9557,"fields":9562},{"tags":9555,"concepts":9556},[],[],{"space":9558,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9560,"publishedVersion":62,"revision":44,"locale":29},{"sys":9559},{"type":12,"linkType":13,"id":14},{"sys":9561},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9563},{"url":484,"details":9564,"fileName":490,"contentType":491},{"size":486,"image":9565},{"width":488,"height":489},{"sys":9567,"fields":9570},{"id":9568,"createdAt":9569},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":9571,"slug":9572,"articleIntro":9571,"category":9573},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[9574],{"metadata":9575,"sys":9578,"fields":9585},{"tags":9576,"concepts":9577},[],[],{"space":9579,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9581,"publishedVersion":440,"revision":62,"contentType":9583,"locale":29},{"sys":9580},{"type":12,"linkType":13,"id":14},{"sys":9582},{"id":21,"type":12,"linkType":22},{"sys":9584},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9586,"metaTitle":450,"metaDescription":451,"mainTitle":9587,"subtitle":469,"heroImage":9602,"ctaButton":492,"ctaLink":493},[449],{"data":9588,"content":9589,"nodeType":74},{},[9590,9596],{"data":9591,"content":9592,"nodeType":78},{},[9593],{"data":9594,"marks":9595,"value":461,"nodeType":82},{},[],{"data":9597,"content":9598,"nodeType":87},{},[9599],{"data":9600,"marks":9601,"value":468,"nodeType":82},{},[],{"metadata":9603,"sys":9606,"fields":9611},{"tags":9604,"concepts":9605},[],[],{"space":9607,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9609,"publishedVersion":62,"revision":44,"locale":29},{"sys":9608},{"type":12,"linkType":13,"id":14},{"sys":9610},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9612},{"url":484,"details":9613,"fileName":490,"contentType":491},{"size":486,"image":9614},{"width":488,"height":489},{"sys":9616,"fields":9619},{"id":9617,"createdAt":9618},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":9620,"slug":9621,"articleIntro":9620,"category":9622},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[9623],{"metadata":9624,"sys":9627,"fields":9634},{"tags":9625,"concepts":9626},[],[],{"space":9628,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9630,"publishedVersion":440,"revision":62,"contentType":9632,"locale":29},{"sys":9629},{"type":12,"linkType":13,"id":14},{"sys":9631},{"id":21,"type":12,"linkType":22},{"sys":9633},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9635,"metaTitle":450,"metaDescription":451,"mainTitle":9636,"subtitle":469,"heroImage":9651,"ctaButton":492,"ctaLink":493},[449],{"data":9637,"content":9638,"nodeType":74},{},[9639,9645],{"data":9640,"content":9641,"nodeType":78},{},[9642],{"data":9643,"marks":9644,"value":461,"nodeType":82},{},[],{"data":9646,"content":9647,"nodeType":87},{},[9648],{"data":9649,"marks":9650,"value":468,"nodeType":82},{},[],{"metadata":9652,"sys":9655,"fields":9660},{"tags":9653,"concepts":9654},[],[],{"space":9656,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9658,"publishedVersion":62,"revision":44,"locale":29},{"sys":9657},{"type":12,"linkType":13,"id":14},{"sys":9659},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9661},{"url":484,"details":9662,"fileName":490,"contentType":491},{"size":486,"image":9663},{"width":488,"height":489},{"sys":9665,"fields":9668},{"id":9666,"createdAt":9667},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":9669,"slug":9670,"articleIntro":9669,"category":9671},"Compte 60 - Achats","compte-60-achats",[9672],{"metadata":9673,"sys":9676,"fields":9683},{"tags":9674,"concepts":9675},[],[],{"space":9677,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9679,"publishedVersion":440,"revision":62,"contentType":9681,"locale":29},{"sys":9678},{"type":12,"linkType":13,"id":14},{"sys":9680},{"id":21,"type":12,"linkType":22},{"sys":9682},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9684,"metaTitle":450,"metaDescription":451,"mainTitle":9685,"subtitle":469,"heroImage":9700,"ctaButton":492,"ctaLink":493},[449],{"data":9686,"content":9687,"nodeType":74},{},[9688,9694],{"data":9689,"content":9690,"nodeType":78},{},[9691],{"data":9692,"marks":9693,"value":461,"nodeType":82},{},[],{"data":9695,"content":9696,"nodeType":87},{},[9697],{"data":9698,"marks":9699,"value":468,"nodeType":82},{},[],{"metadata":9701,"sys":9704,"fields":9709},{"tags":9702,"concepts":9703},[],[],{"space":9705,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9707,"publishedVersion":62,"revision":44,"locale":29},{"sys":9706},{"type":12,"linkType":13,"id":14},{"sys":9708},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9710},{"url":484,"details":9711,"fileName":490,"contentType":491},{"size":486,"image":9712},{"width":488,"height":489},{"sys":9714,"fields":9717},{"id":9715,"createdAt":9716},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":9718,"slug":9719,"articleIntro":9718,"category":9720},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[9721],{"metadata":9722,"sys":9725,"fields":9732},{"tags":9723,"concepts":9724},[],[],{"space":9726,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9728,"publishedVersion":440,"revision":62,"contentType":9730,"locale":29},{"sys":9727},{"type":12,"linkType":13,"id":14},{"sys":9729},{"id":21,"type":12,"linkType":22},{"sys":9731},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9733,"metaTitle":450,"metaDescription":451,"mainTitle":9734,"subtitle":469,"heroImage":9749,"ctaButton":492,"ctaLink":493},[449],{"data":9735,"content":9736,"nodeType":74},{},[9737,9743],{"data":9738,"content":9739,"nodeType":78},{},[9740],{"data":9741,"marks":9742,"value":461,"nodeType":82},{},[],{"data":9744,"content":9745,"nodeType":87},{},[9746],{"data":9747,"marks":9748,"value":468,"nodeType":82},{},[],{"metadata":9750,"sys":9753,"fields":9758},{"tags":9751,"concepts":9752},[],[],{"space":9754,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9756,"publishedVersion":62,"revision":44,"locale":29},{"sys":9755},{"type":12,"linkType":13,"id":14},{"sys":9757},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9759},{"url":484,"details":9760,"fileName":490,"contentType":491},{"size":486,"image":9761},{"width":488,"height":489},{"sys":9763,"fields":9766},{"id":9764,"createdAt":9765},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":9767,"slug":9768,"articleIntro":9767,"category":9769},"274 - Prêts","compte-274-prets",[9770],{"metadata":9771,"sys":9774,"fields":9781},{"tags":9772,"concepts":9773},[],[],{"space":9775,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9777,"publishedVersion":440,"revision":62,"contentType":9779,"locale":29},{"sys":9776},{"type":12,"linkType":13,"id":14},{"sys":9778},{"id":21,"type":12,"linkType":22},{"sys":9780},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9782,"metaTitle":450,"metaDescription":451,"mainTitle":9783,"subtitle":469,"heroImage":9798,"ctaButton":492,"ctaLink":493},[449],{"data":9784,"content":9785,"nodeType":74},{},[9786,9792],{"data":9787,"content":9788,"nodeType":78},{},[9789],{"data":9790,"marks":9791,"value":461,"nodeType":82},{},[],{"data":9793,"content":9794,"nodeType":87},{},[9795],{"data":9796,"marks":9797,"value":468,"nodeType":82},{},[],{"metadata":9799,"sys":9802,"fields":9807},{"tags":9800,"concepts":9801},[],[],{"space":9803,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9805,"publishedVersion":62,"revision":44,"locale":29},{"sys":9804},{"type":12,"linkType":13,"id":14},{"sys":9806},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9808},{"url":484,"details":9809,"fileName":490,"contentType":491},{"size":486,"image":9810},{"width":488,"height":489},{"sys":9812,"fields":9815},{"id":9813,"createdAt":9814},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9816,"slug":9817,"articleIntro":9816,"category":9818},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9819],{"metadata":9820,"sys":9823,"fields":9830},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9826,"publishedVersion":440,"revision":62,"contentType":9828,"locale":29},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":21,"type":12,"linkType":22},{"sys":9829},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9831,"metaTitle":450,"metaDescription":451,"mainTitle":9832,"subtitle":469,"heroImage":9847,"ctaButton":492,"ctaLink":493},[449],{"data":9833,"content":9834,"nodeType":74},{},[9835,9841],{"data":9836,"content":9837,"nodeType":78},{},[9838],{"data":9839,"marks":9840,"value":461,"nodeType":82},{},[],{"data":9842,"content":9843,"nodeType":87},{},[9844],{"data":9845,"marks":9846,"value":468,"nodeType":82},{},[],{"metadata":9848,"sys":9851,"fields":9856},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9854,"publishedVersion":62,"revision":44,"locale":29},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9857},{"url":484,"details":9858,"fileName":490,"contentType":491},{"size":486,"image":9859},{"width":488,"height":489},{"sys":9861,"fields":9864},{"id":9862,"createdAt":9863},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":9865,"slug":9866,"articleIntro":9865,"category":9867},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[9868],{"metadata":9869,"sys":9872,"fields":9879},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9875,"publishedVersion":440,"revision":62,"contentType":9877,"locale":29},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":21,"type":12,"linkType":22},{"sys":9878},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9880,"metaTitle":450,"metaDescription":451,"mainTitle":9881,"subtitle":469,"heroImage":9896,"ctaButton":492,"ctaLink":493},[449],{"data":9882,"content":9883,"nodeType":74},{},[9884,9890],{"data":9885,"content":9886,"nodeType":78},{},[9887],{"data":9888,"marks":9889,"value":461,"nodeType":82},{},[],{"data":9891,"content":9892,"nodeType":87},{},[9893],{"data":9894,"marks":9895,"value":468,"nodeType":82},{},[],{"metadata":9897,"sys":9900,"fields":9905},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9903,"publishedVersion":62,"revision":44,"locale":29},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9906},{"url":484,"details":9907,"fileName":490,"contentType":491},{"size":486,"image":9908},{"width":488,"height":489},{"sys":9910,"fields":9913},{"id":9911,"createdAt":9912},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":9914,"slug":9915,"articleIntro":9914,"category":9916},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[9917],{"metadata":9918,"sys":9921,"fields":9928},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9924,"publishedVersion":440,"revision":62,"contentType":9926,"locale":29},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":21,"type":12,"linkType":22},{"sys":9927},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9929,"metaTitle":450,"metaDescription":451,"mainTitle":9930,"subtitle":469,"heroImage":9945,"ctaButton":492,"ctaLink":493},[449],{"data":9931,"content":9932,"nodeType":74},{},[9933,9939],{"data":9934,"content":9935,"nodeType":78},{},[9936],{"data":9937,"marks":9938,"value":461,"nodeType":82},{},[],{"data":9940,"content":9941,"nodeType":87},{},[9942],{"data":9943,"marks":9944,"value":468,"nodeType":82},{},[],{"metadata":9946,"sys":9949,"fields":9954},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":9952,"publishedVersion":62,"revision":44,"locale":29},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":9955},{"url":484,"details":9956,"fileName":490,"contentType":491},{"size":486,"image":9957},{"width":488,"height":489},{"sys":9959,"fields":9962},{"id":9960,"createdAt":9961},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":9963,"slug":9964,"articleIntro":9963,"category":9965},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[9966],{"metadata":9967,"sys":9970,"fields":9977},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":9973,"publishedVersion":440,"revision":62,"contentType":9975,"locale":29},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":21,"type":12,"linkType":22},{"sys":9976},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":9978,"metaTitle":450,"metaDescription":451,"mainTitle":9979,"subtitle":469,"heroImage":9994,"ctaButton":492,"ctaLink":493},[449],{"data":9980,"content":9981,"nodeType":74},{},[9982,9988],{"data":9983,"content":9984,"nodeType":78},{},[9985],{"data":9986,"marks":9987,"value":461,"nodeType":82},{},[],{"data":9989,"content":9990,"nodeType":87},{},[9991],{"data":9992,"marks":9993,"value":468,"nodeType":82},{},[],{"metadata":9995,"sys":9998,"fields":10003},{"tags":9996,"concepts":9997},[],[],{"space":9999,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10001,"publishedVersion":62,"revision":44,"locale":29},{"sys":10000},{"type":12,"linkType":13,"id":14},{"sys":10002},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10004},{"url":484,"details":10005,"fileName":490,"contentType":491},{"size":486,"image":10006},{"width":488,"height":489},{"sys":10008,"fields":10011},{"id":10009,"createdAt":10010},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":10012,"slug":10013,"articleIntro":10012,"category":10014},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[10015],{"metadata":10016,"sys":10019,"fields":10026},{"tags":10017,"concepts":10018},[],[],{"space":10020,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10022,"publishedVersion":440,"revision":62,"contentType":10024,"locale":29},{"sys":10021},{"type":12,"linkType":13,"id":14},{"sys":10023},{"id":21,"type":12,"linkType":22},{"sys":10025},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10027,"metaTitle":450,"metaDescription":451,"mainTitle":10028,"subtitle":469,"heroImage":10043,"ctaButton":492,"ctaLink":493},[449],{"data":10029,"content":10030,"nodeType":74},{},[10031,10037],{"data":10032,"content":10033,"nodeType":78},{},[10034],{"data":10035,"marks":10036,"value":461,"nodeType":82},{},[],{"data":10038,"content":10039,"nodeType":87},{},[10040],{"data":10041,"marks":10042,"value":468,"nodeType":82},{},[],{"metadata":10044,"sys":10047,"fields":10052},{"tags":10045,"concepts":10046},[],[],{"space":10048,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10050,"publishedVersion":62,"revision":44,"locale":29},{"sys":10049},{"type":12,"linkType":13,"id":14},{"sys":10051},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10053},{"url":484,"details":10054,"fileName":490,"contentType":491},{"size":486,"image":10055},{"width":488,"height":489},{"sys":10057,"fields":10060},{"id":10058,"createdAt":10059},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":10061,"slug":10062,"articleIntro":10061,"category":10063},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[10064],{"metadata":10065,"sys":10068,"fields":10075},{"tags":10066,"concepts":10067},[],[],{"space":10069,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10071,"publishedVersion":440,"revision":62,"contentType":10073,"locale":29},{"sys":10070},{"type":12,"linkType":13,"id":14},{"sys":10072},{"id":21,"type":12,"linkType":22},{"sys":10074},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10076,"metaTitle":450,"metaDescription":451,"mainTitle":10077,"subtitle":469,"heroImage":10092,"ctaButton":492,"ctaLink":493},[449],{"data":10078,"content":10079,"nodeType":74},{},[10080,10086],{"data":10081,"content":10082,"nodeType":78},{},[10083],{"data":10084,"marks":10085,"value":461,"nodeType":82},{},[],{"data":10087,"content":10088,"nodeType":87},{},[10089],{"data":10090,"marks":10091,"value":468,"nodeType":82},{},[],{"metadata":10093,"sys":10096,"fields":10101},{"tags":10094,"concepts":10095},[],[],{"space":10097,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10099,"publishedVersion":62,"revision":44,"locale":29},{"sys":10098},{"type":12,"linkType":13,"id":14},{"sys":10100},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10102},{"url":484,"details":10103,"fileName":490,"contentType":491},{"size":486,"image":10104},{"width":488,"height":489},{"sys":10106,"fields":10109},{"id":10107,"createdAt":10108},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":10110,"slug":10111,"articleIntro":10110,"category":10112},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[10113],{"metadata":10114,"sys":10117,"fields":10124},{"tags":10115,"concepts":10116},[],[],{"space":10118,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10120,"publishedVersion":440,"revision":62,"contentType":10122,"locale":29},{"sys":10119},{"type":12,"linkType":13,"id":14},{"sys":10121},{"id":21,"type":12,"linkType":22},{"sys":10123},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10125,"metaTitle":450,"metaDescription":451,"mainTitle":10126,"subtitle":469,"heroImage":10141,"ctaButton":492,"ctaLink":493},[449],{"data":10127,"content":10128,"nodeType":74},{},[10129,10135],{"data":10130,"content":10131,"nodeType":78},{},[10132],{"data":10133,"marks":10134,"value":461,"nodeType":82},{},[],{"data":10136,"content":10137,"nodeType":87},{},[10138],{"data":10139,"marks":10140,"value":468,"nodeType":82},{},[],{"metadata":10142,"sys":10145,"fields":10150},{"tags":10143,"concepts":10144},[],[],{"space":10146,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10148,"publishedVersion":62,"revision":44,"locale":29},{"sys":10147},{"type":12,"linkType":13,"id":14},{"sys":10149},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10151},{"url":484,"details":10152,"fileName":490,"contentType":491},{"size":486,"image":10153},{"width":488,"height":489},{"sys":10155,"fields":10158},{"id":10156,"createdAt":10157},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":10159,"slug":10160,"articleIntro":10159,"category":10161},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[10162],{"metadata":10163,"sys":10166,"fields":10173},{"tags":10164,"concepts":10165},[],[],{"space":10167,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10169,"publishedVersion":440,"revision":62,"contentType":10171,"locale":29},{"sys":10168},{"type":12,"linkType":13,"id":14},{"sys":10170},{"id":21,"type":12,"linkType":22},{"sys":10172},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10174,"metaTitle":450,"metaDescription":451,"mainTitle":10175,"subtitle":469,"heroImage":10190,"ctaButton":492,"ctaLink":493},[449],{"data":10176,"content":10177,"nodeType":74},{},[10178,10184],{"data":10179,"content":10180,"nodeType":78},{},[10181],{"data":10182,"marks":10183,"value":461,"nodeType":82},{},[],{"data":10185,"content":10186,"nodeType":87},{},[10187],{"data":10188,"marks":10189,"value":468,"nodeType":82},{},[],{"metadata":10191,"sys":10194,"fields":10199},{"tags":10192,"concepts":10193},[],[],{"space":10195,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10197,"publishedVersion":62,"revision":44,"locale":29},{"sys":10196},{"type":12,"linkType":13,"id":14},{"sys":10198},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10200},{"url":484,"details":10201,"fileName":490,"contentType":491},{"size":486,"image":10202},{"width":488,"height":489},{"sys":10204,"fields":10207},{"id":10205,"createdAt":10206},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":10208,"slug":10209,"articleIntro":10208,"category":10210},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[10211],{"metadata":10212,"sys":10215,"fields":10222},{"tags":10213,"concepts":10214},[],[],{"space":10216,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10218,"publishedVersion":440,"revision":62,"contentType":10220,"locale":29},{"sys":10217},{"type":12,"linkType":13,"id":14},{"sys":10219},{"id":21,"type":12,"linkType":22},{"sys":10221},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10223,"metaTitle":450,"metaDescription":451,"mainTitle":10224,"subtitle":469,"heroImage":10239,"ctaButton":492,"ctaLink":493},[449],{"data":10225,"content":10226,"nodeType":74},{},[10227,10233],{"data":10228,"content":10229,"nodeType":78},{},[10230],{"data":10231,"marks":10232,"value":461,"nodeType":82},{},[],{"data":10234,"content":10235,"nodeType":87},{},[10236],{"data":10237,"marks":10238,"value":468,"nodeType":82},{},[],{"metadata":10240,"sys":10243,"fields":10248},{"tags":10241,"concepts":10242},[],[],{"space":10244,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10246,"publishedVersion":62,"revision":44,"locale":29},{"sys":10245},{"type":12,"linkType":13,"id":14},{"sys":10247},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10249},{"url":484,"details":10250,"fileName":490,"contentType":491},{"size":486,"image":10251},{"width":488,"height":489},{"sys":10253,"fields":10256},{"id":10254,"createdAt":10255},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":10257,"slug":10258,"articleIntro":10257,"category":10259},"Compte 101 - Capital","compte-101-capital",[10260],{"metadata":10261,"sys":10264,"fields":10271},{"tags":10262,"concepts":10263},[],[],{"space":10265,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10267,"publishedVersion":440,"revision":62,"contentType":10269,"locale":29},{"sys":10266},{"type":12,"linkType":13,"id":14},{"sys":10268},{"id":21,"type":12,"linkType":22},{"sys":10270},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10272,"metaTitle":450,"metaDescription":451,"mainTitle":10273,"subtitle":469,"heroImage":10288,"ctaButton":492,"ctaLink":493},[449],{"data":10274,"content":10275,"nodeType":74},{},[10276,10282],{"data":10277,"content":10278,"nodeType":78},{},[10279],{"data":10280,"marks":10281,"value":461,"nodeType":82},{},[],{"data":10283,"content":10284,"nodeType":87},{},[10285],{"data":10286,"marks":10287,"value":468,"nodeType":82},{},[],{"metadata":10289,"sys":10292,"fields":10297},{"tags":10290,"concepts":10291},[],[],{"space":10293,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10295,"publishedVersion":62,"revision":44,"locale":29},{"sys":10294},{"type":12,"linkType":13,"id":14},{"sys":10296},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10298},{"url":484,"details":10299,"fileName":490,"contentType":491},{"size":486,"image":10300},{"width":488,"height":489},{"sys":10302,"fields":10305},{"id":10303,"createdAt":10304},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":10306,"slug":10307,"articleIntro":10306,"category":10308},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[10309],{"metadata":10310,"sys":10313,"fields":10320},{"tags":10311,"concepts":10312},[],[],{"space":10314,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10316,"publishedVersion":440,"revision":62,"contentType":10318,"locale":29},{"sys":10315},{"type":12,"linkType":13,"id":14},{"sys":10317},{"id":21,"type":12,"linkType":22},{"sys":10319},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10321,"metaTitle":450,"metaDescription":451,"mainTitle":10322,"subtitle":469,"heroImage":10337,"ctaButton":492,"ctaLink":493},[449],{"data":10323,"content":10324,"nodeType":74},{},[10325,10331],{"data":10326,"content":10327,"nodeType":78},{},[10328],{"data":10329,"marks":10330,"value":461,"nodeType":82},{},[],{"data":10332,"content":10333,"nodeType":87},{},[10334],{"data":10335,"marks":10336,"value":468,"nodeType":82},{},[],{"metadata":10338,"sys":10341,"fields":10346},{"tags":10339,"concepts":10340},[],[],{"space":10342,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10344,"publishedVersion":62,"revision":44,"locale":29},{"sys":10343},{"type":12,"linkType":13,"id":14},{"sys":10345},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10347},{"url":484,"details":10348,"fileName":490,"contentType":491},{"size":486,"image":10349},{"width":488,"height":489},{"sys":10351,"fields":10354},{"id":10352,"createdAt":10353},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":10355,"slug":10356,"articleIntro":10355,"category":10357},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[10358],{"metadata":10359,"sys":10362,"fields":10369},{"tags":10360,"concepts":10361},[],[],{"space":10363,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10365,"publishedVersion":440,"revision":62,"contentType":10367,"locale":29},{"sys":10364},{"type":12,"linkType":13,"id":14},{"sys":10366},{"id":21,"type":12,"linkType":22},{"sys":10368},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10370,"metaTitle":450,"metaDescription":451,"mainTitle":10371,"subtitle":469,"heroImage":10386,"ctaButton":492,"ctaLink":493},[449],{"data":10372,"content":10373,"nodeType":74},{},[10374,10380],{"data":10375,"content":10376,"nodeType":78},{},[10377],{"data":10378,"marks":10379,"value":461,"nodeType":82},{},[],{"data":10381,"content":10382,"nodeType":87},{},[10383],{"data":10384,"marks":10385,"value":468,"nodeType":82},{},[],{"metadata":10387,"sys":10390,"fields":10395},{"tags":10388,"concepts":10389},[],[],{"space":10391,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10393,"publishedVersion":62,"revision":44,"locale":29},{"sys":10392},{"type":12,"linkType":13,"id":14},{"sys":10394},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10396},{"url":484,"details":10397,"fileName":490,"contentType":491},{"size":486,"image":10398},{"width":488,"height":489},{"sys":10400,"fields":10403},{"id":10401,"createdAt":10402},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":10404,"slug":10405,"articleIntro":10404,"category":10406},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[10407],{"metadata":10408,"sys":10411,"fields":10418},{"tags":10409,"concepts":10410},[],[],{"space":10412,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10414,"publishedVersion":440,"revision":62,"contentType":10416,"locale":29},{"sys":10413},{"type":12,"linkType":13,"id":14},{"sys":10415},{"id":21,"type":12,"linkType":22},{"sys":10417},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10419,"metaTitle":450,"metaDescription":451,"mainTitle":10420,"subtitle":469,"heroImage":10435,"ctaButton":492,"ctaLink":493},[449],{"data":10421,"content":10422,"nodeType":74},{},[10423,10429],{"data":10424,"content":10425,"nodeType":78},{},[10426],{"data":10427,"marks":10428,"value":461,"nodeType":82},{},[],{"data":10430,"content":10431,"nodeType":87},{},[10432],{"data":10433,"marks":10434,"value":468,"nodeType":82},{},[],{"metadata":10436,"sys":10439,"fields":10444},{"tags":10437,"concepts":10438},[],[],{"space":10440,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10442,"publishedVersion":62,"revision":44,"locale":29},{"sys":10441},{"type":12,"linkType":13,"id":14},{"sys":10443},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10445},{"url":484,"details":10446,"fileName":490,"contentType":491},{"size":486,"image":10447},{"width":488,"height":489},{"sys":10449,"fields":10452},{"id":10450,"createdAt":10451},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":10453,"slug":10454,"articleIntro":-1,"category":10455},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[10456],{"metadata":10457,"sys":10460,"fields":10467},{"tags":10458,"concepts":10459},[],[],{"space":10461,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10463,"publishedVersion":440,"revision":62,"contentType":10465,"locale":29},{"sys":10462},{"type":12,"linkType":13,"id":14},{"sys":10464},{"id":21,"type":12,"linkType":22},{"sys":10466},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10468,"metaTitle":450,"metaDescription":451,"mainTitle":10469,"subtitle":469,"heroImage":10484,"ctaButton":492,"ctaLink":493},[449],{"data":10470,"content":10471,"nodeType":74},{},[10472,10478],{"data":10473,"content":10474,"nodeType":78},{},[10475],{"data":10476,"marks":10477,"value":461,"nodeType":82},{},[],{"data":10479,"content":10480,"nodeType":87},{},[10481],{"data":10482,"marks":10483,"value":468,"nodeType":82},{},[],{"metadata":10485,"sys":10488,"fields":10493},{"tags":10486,"concepts":10487},[],[],{"space":10489,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10491,"publishedVersion":62,"revision":44,"locale":29},{"sys":10490},{"type":12,"linkType":13,"id":14},{"sys":10492},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10494},{"url":484,"details":10495,"fileName":490,"contentType":491},{"size":486,"image":10496},{"width":488,"height":489},{"sys":10498,"fields":10501},{"id":10499,"createdAt":10500},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":10502,"slug":10503,"articleIntro":10502,"category":10504},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[10505],{"metadata":10506,"sys":10509,"fields":10516},{"tags":10507,"concepts":10508},[],[],{"space":10510,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10512,"publishedVersion":440,"revision":62,"contentType":10514,"locale":29},{"sys":10511},{"type":12,"linkType":13,"id":14},{"sys":10513},{"id":21,"type":12,"linkType":22},{"sys":10515},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10517,"metaTitle":450,"metaDescription":451,"mainTitle":10518,"subtitle":469,"heroImage":10533,"ctaButton":492,"ctaLink":493},[449],{"data":10519,"content":10520,"nodeType":74},{},[10521,10527],{"data":10522,"content":10523,"nodeType":78},{},[10524],{"data":10525,"marks":10526,"value":461,"nodeType":82},{},[],{"data":10528,"content":10529,"nodeType":87},{},[10530],{"data":10531,"marks":10532,"value":468,"nodeType":82},{},[],{"metadata":10534,"sys":10537,"fields":10542},{"tags":10535,"concepts":10536},[],[],{"space":10538,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10540,"publishedVersion":62,"revision":44,"locale":29},{"sys":10539},{"type":12,"linkType":13,"id":14},{"sys":10541},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10543},{"url":484,"details":10544,"fileName":490,"contentType":491},{"size":486,"image":10545},{"width":488,"height":489},{"sys":10547,"fields":10550},{"id":10548,"createdAt":10549},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":10551,"slug":10552,"articleIntro":10551,"category":10553},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[10554],{"metadata":10555,"sys":10558,"fields":10565},{"tags":10556,"concepts":10557},[],[],{"space":10559,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10561,"publishedVersion":440,"revision":62,"contentType":10563,"locale":29},{"sys":10560},{"type":12,"linkType":13,"id":14},{"sys":10562},{"id":21,"type":12,"linkType":22},{"sys":10564},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10566,"metaTitle":450,"metaDescription":451,"mainTitle":10567,"subtitle":469,"heroImage":10582,"ctaButton":492,"ctaLink":493},[449],{"data":10568,"content":10569,"nodeType":74},{},[10570,10576],{"data":10571,"content":10572,"nodeType":78},{},[10573],{"data":10574,"marks":10575,"value":461,"nodeType":82},{},[],{"data":10577,"content":10578,"nodeType":87},{},[10579],{"data":10580,"marks":10581,"value":468,"nodeType":82},{},[],{"metadata":10583,"sys":10586,"fields":10591},{"tags":10584,"concepts":10585},[],[],{"space":10587,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10589,"publishedVersion":62,"revision":44,"locale":29},{"sys":10588},{"type":12,"linkType":13,"id":14},{"sys":10590},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10592},{"url":484,"details":10593,"fileName":490,"contentType":491},{"size":486,"image":10594},{"width":488,"height":489},{"sys":10596,"fields":10599},{"id":10597,"createdAt":10598},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":10600,"slug":10601,"articleIntro":-1,"category":10602},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[10603],{"metadata":10604,"sys":10607,"fields":10614},{"tags":10605,"concepts":10606},[],[],{"space":10608,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10610,"publishedVersion":440,"revision":62,"contentType":10612,"locale":29},{"sys":10609},{"type":12,"linkType":13,"id":14},{"sys":10611},{"id":21,"type":12,"linkType":22},{"sys":10613},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10615,"metaTitle":450,"metaDescription":451,"mainTitle":10616,"subtitle":469,"heroImage":10631,"ctaButton":492,"ctaLink":493},[449],{"data":10617,"content":10618,"nodeType":74},{},[10619,10625],{"data":10620,"content":10621,"nodeType":78},{},[10622],{"data":10623,"marks":10624,"value":461,"nodeType":82},{},[],{"data":10626,"content":10627,"nodeType":87},{},[10628],{"data":10629,"marks":10630,"value":468,"nodeType":82},{},[],{"metadata":10632,"sys":10635,"fields":10640},{"tags":10633,"concepts":10634},[],[],{"space":10636,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10638,"publishedVersion":62,"revision":44,"locale":29},{"sys":10637},{"type":12,"linkType":13,"id":14},{"sys":10639},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10641},{"url":484,"details":10642,"fileName":490,"contentType":491},{"size":486,"image":10643},{"width":488,"height":489},{"sys":10645,"fields":10648},{"id":10646,"createdAt":10647},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":10649,"slug":10650,"articleIntro":10649,"category":10651},"613 - Locations","compte-613-locations",[10652],{"metadata":10653,"sys":10656,"fields":10663},{"tags":10654,"concepts":10655},[],[],{"space":10657,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10659,"publishedVersion":440,"revision":62,"contentType":10661,"locale":29},{"sys":10658},{"type":12,"linkType":13,"id":14},{"sys":10660},{"id":21,"type":12,"linkType":22},{"sys":10662},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10664,"metaTitle":450,"metaDescription":451,"mainTitle":10665,"subtitle":469,"heroImage":10680,"ctaButton":492,"ctaLink":493},[449],{"data":10666,"content":10667,"nodeType":74},{},[10668,10674],{"data":10669,"content":10670,"nodeType":78},{},[10671],{"data":10672,"marks":10673,"value":461,"nodeType":82},{},[],{"data":10675,"content":10676,"nodeType":87},{},[10677],{"data":10678,"marks":10679,"value":468,"nodeType":82},{},[],{"metadata":10681,"sys":10684,"fields":10689},{"tags":10682,"concepts":10683},[],[],{"space":10685,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10687,"publishedVersion":62,"revision":44,"locale":29},{"sys":10686},{"type":12,"linkType":13,"id":14},{"sys":10688},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10690},{"url":484,"details":10691,"fileName":490,"contentType":491},{"size":486,"image":10692},{"width":488,"height":489},{"sys":10694,"fields":10697},{"id":10695,"createdAt":10696},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":10698,"slug":10699,"articleIntro":10698,"category":10700},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[10701],{"metadata":10702,"sys":10705,"fields":10712},{"tags":10703,"concepts":10704},[],[],{"space":10706,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10708,"publishedVersion":440,"revision":62,"contentType":10710,"locale":29},{"sys":10707},{"type":12,"linkType":13,"id":14},{"sys":10709},{"id":21,"type":12,"linkType":22},{"sys":10711},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10713,"metaTitle":450,"metaDescription":451,"mainTitle":10714,"subtitle":469,"heroImage":10729,"ctaButton":492,"ctaLink":493},[449],{"data":10715,"content":10716,"nodeType":74},{},[10717,10723],{"data":10718,"content":10719,"nodeType":78},{},[10720],{"data":10721,"marks":10722,"value":461,"nodeType":82},{},[],{"data":10724,"content":10725,"nodeType":87},{},[10726],{"data":10727,"marks":10728,"value":468,"nodeType":82},{},[],{"metadata":10730,"sys":10733,"fields":10738},{"tags":10731,"concepts":10732},[],[],{"space":10734,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10736,"publishedVersion":62,"revision":44,"locale":29},{"sys":10735},{"type":12,"linkType":13,"id":14},{"sys":10737},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10739},{"url":484,"details":10740,"fileName":490,"contentType":491},{"size":486,"image":10741},{"width":488,"height":489},{"sys":10743,"fields":10746},{"id":10744,"createdAt":10745},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":10747,"slug":10748,"articleIntro":10747,"category":10749},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[10750],{"metadata":10751,"sys":10754,"fields":10761},{"tags":10752,"concepts":10753},[],[],{"space":10755,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10757,"publishedVersion":440,"revision":62,"contentType":10759,"locale":29},{"sys":10756},{"type":12,"linkType":13,"id":14},{"sys":10758},{"id":21,"type":12,"linkType":22},{"sys":10760},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10762,"metaTitle":450,"metaDescription":451,"mainTitle":10763,"subtitle":469,"heroImage":10778,"ctaButton":492,"ctaLink":493},[449],{"data":10764,"content":10765,"nodeType":74},{},[10766,10772],{"data":10767,"content":10768,"nodeType":78},{},[10769],{"data":10770,"marks":10771,"value":461,"nodeType":82},{},[],{"data":10773,"content":10774,"nodeType":87},{},[10775],{"data":10776,"marks":10777,"value":468,"nodeType":82},{},[],{"metadata":10779,"sys":10782,"fields":10787},{"tags":10780,"concepts":10781},[],[],{"space":10783,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10785,"publishedVersion":62,"revision":44,"locale":29},{"sys":10784},{"type":12,"linkType":13,"id":14},{"sys":10786},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10788},{"url":484,"details":10789,"fileName":490,"contentType":491},{"size":486,"image":10790},{"width":488,"height":489},{"sys":10792,"fields":10795},{"id":10793,"createdAt":10794},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":10796,"slug":10797,"articleIntro":10796,"category":10798},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[10799],{"metadata":10800,"sys":10803,"fields":10810},{"tags":10801,"concepts":10802},[],[],{"space":10804,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10806,"publishedVersion":440,"revision":62,"contentType":10808,"locale":29},{"sys":10805},{"type":12,"linkType":13,"id":14},{"sys":10807},{"id":21,"type":12,"linkType":22},{"sys":10809},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10811,"metaTitle":450,"metaDescription":451,"mainTitle":10812,"subtitle":469,"heroImage":10827,"ctaButton":492,"ctaLink":493},[449],{"data":10813,"content":10814,"nodeType":74},{},[10815,10821],{"data":10816,"content":10817,"nodeType":78},{},[10818],{"data":10819,"marks":10820,"value":461,"nodeType":82},{},[],{"data":10822,"content":10823,"nodeType":87},{},[10824],{"data":10825,"marks":10826,"value":468,"nodeType":82},{},[],{"metadata":10828,"sys":10831,"fields":10836},{"tags":10829,"concepts":10830},[],[],{"space":10832,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10834,"publishedVersion":62,"revision":44,"locale":29},{"sys":10833},{"type":12,"linkType":13,"id":14},{"sys":10835},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10837},{"url":484,"details":10838,"fileName":490,"contentType":491},{"size":486,"image":10839},{"width":488,"height":489},{"sys":10841,"fields":10844},{"id":10842,"createdAt":10843},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":10845,"slug":10846,"articleIntro":10845,"category":10847},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[10848],{"metadata":10849,"sys":10852,"fields":10859},{"tags":10850,"concepts":10851},[],[],{"space":10853,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10855,"publishedVersion":440,"revision":62,"contentType":10857,"locale":29},{"sys":10854},{"type":12,"linkType":13,"id":14},{"sys":10856},{"id":21,"type":12,"linkType":22},{"sys":10858},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10860,"metaTitle":450,"metaDescription":451,"mainTitle":10861,"subtitle":469,"heroImage":10876,"ctaButton":492,"ctaLink":493},[449],{"data":10862,"content":10863,"nodeType":74},{},[10864,10870],{"data":10865,"content":10866,"nodeType":78},{},[10867],{"data":10868,"marks":10869,"value":461,"nodeType":82},{},[],{"data":10871,"content":10872,"nodeType":87},{},[10873],{"data":10874,"marks":10875,"value":468,"nodeType":82},{},[],{"metadata":10877,"sys":10880,"fields":10885},{"tags":10878,"concepts":10879},[],[],{"space":10881,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10883,"publishedVersion":62,"revision":44,"locale":29},{"sys":10882},{"type":12,"linkType":13,"id":14},{"sys":10884},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10886},{"url":484,"details":10887,"fileName":490,"contentType":491},{"size":486,"image":10888},{"width":488,"height":489},{"sys":10890,"fields":10893},{"id":10891,"createdAt":10892},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":10894,"slug":10895,"articleIntro":10894,"category":10896},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[10897],{"metadata":10898,"sys":10901,"fields":10908},{"tags":10899,"concepts":10900},[],[],{"space":10902,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10904,"publishedVersion":440,"revision":62,"contentType":10906,"locale":29},{"sys":10903},{"type":12,"linkType":13,"id":14},{"sys":10905},{"id":21,"type":12,"linkType":22},{"sys":10907},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10909,"metaTitle":450,"metaDescription":451,"mainTitle":10910,"subtitle":469,"heroImage":10925,"ctaButton":492,"ctaLink":493},[449],{"data":10911,"content":10912,"nodeType":74},{},[10913,10919],{"data":10914,"content":10915,"nodeType":78},{},[10916],{"data":10917,"marks":10918,"value":461,"nodeType":82},{},[],{"data":10920,"content":10921,"nodeType":87},{},[10922],{"data":10923,"marks":10924,"value":468,"nodeType":82},{},[],{"metadata":10926,"sys":10929,"fields":10934},{"tags":10927,"concepts":10928},[],[],{"space":10930,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10932,"publishedVersion":62,"revision":44,"locale":29},{"sys":10931},{"type":12,"linkType":13,"id":14},{"sys":10933},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10935},{"url":484,"details":10936,"fileName":490,"contentType":491},{"size":486,"image":10937},{"width":488,"height":489},{"sys":10939,"fields":10942},{"id":10940,"createdAt":10941},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":10943,"slug":10944,"articleIntro":10943,"category":10945},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[10946],{"metadata":10947,"sys":10950,"fields":10957},{"tags":10948,"concepts":10949},[],[],{"space":10951,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":10953,"publishedVersion":440,"revision":62,"contentType":10955,"locale":29},{"sys":10952},{"type":12,"linkType":13,"id":14},{"sys":10954},{"id":21,"type":12,"linkType":22},{"sys":10956},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":10958,"metaTitle":450,"metaDescription":451,"mainTitle":10959,"subtitle":469,"heroImage":10974,"ctaButton":492,"ctaLink":493},[449],{"data":10960,"content":10961,"nodeType":74},{},[10962,10968],{"data":10963,"content":10964,"nodeType":78},{},[10965],{"data":10966,"marks":10967,"value":461,"nodeType":82},{},[],{"data":10969,"content":10970,"nodeType":87},{},[10971],{"data":10972,"marks":10973,"value":468,"nodeType":82},{},[],{"metadata":10975,"sys":10978,"fields":10983},{"tags":10976,"concepts":10977},[],[],{"space":10979,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":10981,"publishedVersion":62,"revision":44,"locale":29},{"sys":10980},{"type":12,"linkType":13,"id":14},{"sys":10982},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":10984},{"url":484,"details":10985,"fileName":490,"contentType":491},{"size":486,"image":10986},{"width":488,"height":489},{"sys":10988,"fields":10991},{"id":10989,"createdAt":10990},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":10992,"slug":10993,"articleIntro":-1,"category":10994},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[10995],{"metadata":10996,"sys":10999,"fields":11006},{"tags":10997,"concepts":10998},[],[],{"space":11000,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11002,"publishedVersion":440,"revision":62,"contentType":11004,"locale":29},{"sys":11001},{"type":12,"linkType":13,"id":14},{"sys":11003},{"id":21,"type":12,"linkType":22},{"sys":11005},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11007,"metaTitle":450,"metaDescription":451,"mainTitle":11008,"subtitle":469,"heroImage":11023,"ctaButton":492,"ctaLink":493},[449],{"data":11009,"content":11010,"nodeType":74},{},[11011,11017],{"data":11012,"content":11013,"nodeType":78},{},[11014],{"data":11015,"marks":11016,"value":461,"nodeType":82},{},[],{"data":11018,"content":11019,"nodeType":87},{},[11020],{"data":11021,"marks":11022,"value":468,"nodeType":82},{},[],{"metadata":11024,"sys":11027,"fields":11032},{"tags":11025,"concepts":11026},[],[],{"space":11028,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11030,"publishedVersion":62,"revision":44,"locale":29},{"sys":11029},{"type":12,"linkType":13,"id":14},{"sys":11031},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11033},{"url":484,"details":11034,"fileName":490,"contentType":491},{"size":486,"image":11035},{"width":488,"height":489},{"sys":11037,"fields":11040},{"id":11038,"createdAt":11039},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11041,"slug":11042,"articleIntro":11041,"category":11043},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11044],{"metadata":11045,"sys":11048,"fields":11055},{"tags":11046,"concepts":11047},[],[],{"space":11049,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11051,"publishedVersion":440,"revision":62,"contentType":11053,"locale":29},{"sys":11050},{"type":12,"linkType":13,"id":14},{"sys":11052},{"id":21,"type":12,"linkType":22},{"sys":11054},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11056,"metaTitle":450,"metaDescription":451,"mainTitle":11057,"subtitle":469,"heroImage":11072,"ctaButton":492,"ctaLink":493},[449],{"data":11058,"content":11059,"nodeType":74},{},[11060,11066],{"data":11061,"content":11062,"nodeType":78},{},[11063],{"data":11064,"marks":11065,"value":461,"nodeType":82},{},[],{"data":11067,"content":11068,"nodeType":87},{},[11069],{"data":11070,"marks":11071,"value":468,"nodeType":82},{},[],{"metadata":11073,"sys":11076,"fields":11081},{"tags":11074,"concepts":11075},[],[],{"space":11077,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11079,"publishedVersion":62,"revision":44,"locale":29},{"sys":11078},{"type":12,"linkType":13,"id":14},{"sys":11080},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11082},{"url":484,"details":11083,"fileName":490,"contentType":491},{"size":486,"image":11084},{"width":488,"height":489},{"sys":11086,"fields":11089},{"id":11087,"createdAt":11088},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":11090,"slug":11091,"articleIntro":-1,"category":11092},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[11093],{"metadata":11094,"sys":11097,"fields":11104},{"tags":11095,"concepts":11096},[],[],{"space":11098,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11100,"publishedVersion":440,"revision":62,"contentType":11102,"locale":29},{"sys":11099},{"type":12,"linkType":13,"id":14},{"sys":11101},{"id":21,"type":12,"linkType":22},{"sys":11103},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11105,"metaTitle":450,"metaDescription":451,"mainTitle":11106,"subtitle":469,"heroImage":11121,"ctaButton":492,"ctaLink":493},[449],{"data":11107,"content":11108,"nodeType":74},{},[11109,11115],{"data":11110,"content":11111,"nodeType":78},{},[11112],{"data":11113,"marks":11114,"value":461,"nodeType":82},{},[],{"data":11116,"content":11117,"nodeType":87},{},[11118],{"data":11119,"marks":11120,"value":468,"nodeType":82},{},[],{"metadata":11122,"sys":11125,"fields":11130},{"tags":11123,"concepts":11124},[],[],{"space":11126,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11128,"publishedVersion":62,"revision":44,"locale":29},{"sys":11127},{"type":12,"linkType":13,"id":14},{"sys":11129},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11131},{"url":484,"details":11132,"fileName":490,"contentType":491},{"size":486,"image":11133},{"width":488,"height":489},{"sys":11135,"fields":11138},{"id":11136,"createdAt":11137},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":11139,"slug":11140,"articleIntro":11139,"category":11141},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[11142],{"metadata":11143,"sys":11146,"fields":11153},{"tags":11144,"concepts":11145},[],[],{"space":11147,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11149,"publishedVersion":440,"revision":62,"contentType":11151,"locale":29},{"sys":11148},{"type":12,"linkType":13,"id":14},{"sys":11150},{"id":21,"type":12,"linkType":22},{"sys":11152},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11154,"metaTitle":450,"metaDescription":451,"mainTitle":11155,"subtitle":469,"heroImage":11170,"ctaButton":492,"ctaLink":493},[449],{"data":11156,"content":11157,"nodeType":74},{},[11158,11164],{"data":11159,"content":11160,"nodeType":78},{},[11161],{"data":11162,"marks":11163,"value":461,"nodeType":82},{},[],{"data":11165,"content":11166,"nodeType":87},{},[11167],{"data":11168,"marks":11169,"value":468,"nodeType":82},{},[],{"metadata":11171,"sys":11174,"fields":11179},{"tags":11172,"concepts":11173},[],[],{"space":11175,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11177,"publishedVersion":62,"revision":44,"locale":29},{"sys":11176},{"type":12,"linkType":13,"id":14},{"sys":11178},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11180},{"url":484,"details":11181,"fileName":490,"contentType":491},{"size":486,"image":11182},{"width":488,"height":489},{"sys":11184,"fields":11187},{"id":11185,"createdAt":11186},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":11188,"slug":11189,"articleIntro":11188,"category":11190},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[11191],{"metadata":11192,"sys":11195,"fields":11202},{"tags":11193,"concepts":11194},[],[],{"space":11196,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11198,"publishedVersion":440,"revision":62,"contentType":11200,"locale":29},{"sys":11197},{"type":12,"linkType":13,"id":14},{"sys":11199},{"id":21,"type":12,"linkType":22},{"sys":11201},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11203,"metaTitle":450,"metaDescription":451,"mainTitle":11204,"subtitle":469,"heroImage":11219,"ctaButton":492,"ctaLink":493},[449],{"data":11205,"content":11206,"nodeType":74},{},[11207,11213],{"data":11208,"content":11209,"nodeType":78},{},[11210],{"data":11211,"marks":11212,"value":461,"nodeType":82},{},[],{"data":11214,"content":11215,"nodeType":87},{},[11216],{"data":11217,"marks":11218,"value":468,"nodeType":82},{},[],{"metadata":11220,"sys":11223,"fields":11228},{"tags":11221,"concepts":11222},[],[],{"space":11224,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11226,"publishedVersion":62,"revision":44,"locale":29},{"sys":11225},{"type":12,"linkType":13,"id":14},{"sys":11227},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11229},{"url":484,"details":11230,"fileName":490,"contentType":491},{"size":486,"image":11231},{"width":488,"height":489},{"sys":11233,"fields":11236},{"id":11234,"createdAt":11235},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":11237,"slug":11238,"articleIntro":11237,"category":11239},"Compte 106 - Réserves","compte-106-reserves",[11240],{"metadata":11241,"sys":11244,"fields":11251},{"tags":11242,"concepts":11243},[],[],{"space":11245,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11247,"publishedVersion":440,"revision":62,"contentType":11249,"locale":29},{"sys":11246},{"type":12,"linkType":13,"id":14},{"sys":11248},{"id":21,"type":12,"linkType":22},{"sys":11250},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11252,"metaTitle":450,"metaDescription":451,"mainTitle":11253,"subtitle":469,"heroImage":11268,"ctaButton":492,"ctaLink":493},[449],{"data":11254,"content":11255,"nodeType":74},{},[11256,11262],{"data":11257,"content":11258,"nodeType":78},{},[11259],{"data":11260,"marks":11261,"value":461,"nodeType":82},{},[],{"data":11263,"content":11264,"nodeType":87},{},[11265],{"data":11266,"marks":11267,"value":468,"nodeType":82},{},[],{"metadata":11269,"sys":11272,"fields":11277},{"tags":11270,"concepts":11271},[],[],{"space":11273,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11275,"publishedVersion":62,"revision":44,"locale":29},{"sys":11274},{"type":12,"linkType":13,"id":14},{"sys":11276},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11278},{"url":484,"details":11279,"fileName":490,"contentType":491},{"size":486,"image":11280},{"width":488,"height":489},{"sys":11282,"fields":11285},{"id":11283,"createdAt":11284},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":11286,"slug":11287,"articleIntro":11286,"category":11288},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[11289],{"metadata":11290,"sys":11293,"fields":11300},{"tags":11291,"concepts":11292},[],[],{"space":11294,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11296,"publishedVersion":440,"revision":62,"contentType":11298,"locale":29},{"sys":11295},{"type":12,"linkType":13,"id":14},{"sys":11297},{"id":21,"type":12,"linkType":22},{"sys":11299},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11301,"metaTitle":450,"metaDescription":451,"mainTitle":11302,"subtitle":469,"heroImage":11317,"ctaButton":492,"ctaLink":493},[449],{"data":11303,"content":11304,"nodeType":74},{},[11305,11311],{"data":11306,"content":11307,"nodeType":78},{},[11308],{"data":11309,"marks":11310,"value":461,"nodeType":82},{},[],{"data":11312,"content":11313,"nodeType":87},{},[11314],{"data":11315,"marks":11316,"value":468,"nodeType":82},{},[],{"metadata":11318,"sys":11321,"fields":11326},{"tags":11319,"concepts":11320},[],[],{"space":11322,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11324,"publishedVersion":62,"revision":44,"locale":29},{"sys":11323},{"type":12,"linkType":13,"id":14},{"sys":11325},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11327},{"url":484,"details":11328,"fileName":490,"contentType":491},{"size":486,"image":11329},{"width":488,"height":489},{"sys":11331,"fields":11334},{"id":11332,"createdAt":11333},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":11335,"slug":11336,"articleIntro":11335,"category":11337},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[11338],{"metadata":11339,"sys":11342,"fields":11349},{"tags":11340,"concepts":11341},[],[],{"space":11343,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11345,"publishedVersion":440,"revision":62,"contentType":11347,"locale":29},{"sys":11344},{"type":12,"linkType":13,"id":14},{"sys":11346},{"id":21,"type":12,"linkType":22},{"sys":11348},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11350,"metaTitle":450,"metaDescription":451,"mainTitle":11351,"subtitle":469,"heroImage":11366,"ctaButton":492,"ctaLink":493},[449],{"data":11352,"content":11353,"nodeType":74},{},[11354,11360],{"data":11355,"content":11356,"nodeType":78},{},[11357],{"data":11358,"marks":11359,"value":461,"nodeType":82},{},[],{"data":11361,"content":11362,"nodeType":87},{},[11363],{"data":11364,"marks":11365,"value":468,"nodeType":82},{},[],{"metadata":11367,"sys":11370,"fields":11375},{"tags":11368,"concepts":11369},[],[],{"space":11371,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11373,"publishedVersion":62,"revision":44,"locale":29},{"sys":11372},{"type":12,"linkType":13,"id":14},{"sys":11374},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11376},{"url":484,"details":11377,"fileName":490,"contentType":491},{"size":486,"image":11378},{"width":488,"height":489},{"sys":11380,"fields":11383},{"id":11381,"createdAt":11382},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":11384,"slug":11385,"articleIntro":11384,"category":11386},"6248 - Divers","compte-6248-divers",[11387],{"metadata":11388,"sys":11391,"fields":11398},{"tags":11389,"concepts":11390},[],[],{"space":11392,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11394,"publishedVersion":440,"revision":62,"contentType":11396,"locale":29},{"sys":11393},{"type":12,"linkType":13,"id":14},{"sys":11395},{"id":21,"type":12,"linkType":22},{"sys":11397},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11399,"metaTitle":450,"metaDescription":451,"mainTitle":11400,"subtitle":469,"heroImage":11415,"ctaButton":492,"ctaLink":493},[449],{"data":11401,"content":11402,"nodeType":74},{},[11403,11409],{"data":11404,"content":11405,"nodeType":78},{},[11406],{"data":11407,"marks":11408,"value":461,"nodeType":82},{},[],{"data":11410,"content":11411,"nodeType":87},{},[11412],{"data":11413,"marks":11414,"value":468,"nodeType":82},{},[],{"metadata":11416,"sys":11419,"fields":11424},{"tags":11417,"concepts":11418},[],[],{"space":11420,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11422,"publishedVersion":62,"revision":44,"locale":29},{"sys":11421},{"type":12,"linkType":13,"id":14},{"sys":11423},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11425},{"url":484,"details":11426,"fileName":490,"contentType":491},{"size":486,"image":11427},{"width":488,"height":489},{"sys":11429,"fields":11432},{"id":11430,"createdAt":11431},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":11433,"slug":11434,"articleIntro":-1,"category":11435},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[11436],{"metadata":11437,"sys":11440,"fields":11447},{"tags":11438,"concepts":11439},[],[],{"space":11441,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11443,"publishedVersion":440,"revision":62,"contentType":11445,"locale":29},{"sys":11442},{"type":12,"linkType":13,"id":14},{"sys":11444},{"id":21,"type":12,"linkType":22},{"sys":11446},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11448,"metaTitle":450,"metaDescription":451,"mainTitle":11449,"subtitle":469,"heroImage":11464,"ctaButton":492,"ctaLink":493},[449],{"data":11450,"content":11451,"nodeType":74},{},[11452,11458],{"data":11453,"content":11454,"nodeType":78},{},[11455],{"data":11456,"marks":11457,"value":461,"nodeType":82},{},[],{"data":11459,"content":11460,"nodeType":87},{},[11461],{"data":11462,"marks":11463,"value":468,"nodeType":82},{},[],{"metadata":11465,"sys":11468,"fields":11473},{"tags":11466,"concepts":11467},[],[],{"space":11469,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11471,"publishedVersion":62,"revision":44,"locale":29},{"sys":11470},{"type":12,"linkType":13,"id":14},{"sys":11472},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11474},{"url":484,"details":11475,"fileName":490,"contentType":491},{"size":486,"image":11476},{"width":488,"height":489},{"sys":11478,"fields":11481},{"id":11479,"createdAt":11480},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":11482,"slug":11483,"articleIntro":-1,"category":11484},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[11485],{"metadata":11486,"sys":11489,"fields":11496},{"tags":11487,"concepts":11488},[],[],{"space":11490,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11492,"publishedVersion":440,"revision":62,"contentType":11494,"locale":29},{"sys":11491},{"type":12,"linkType":13,"id":14},{"sys":11493},{"id":21,"type":12,"linkType":22},{"sys":11495},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11497,"metaTitle":450,"metaDescription":451,"mainTitle":11498,"subtitle":469,"heroImage":11513,"ctaButton":492,"ctaLink":493},[449],{"data":11499,"content":11500,"nodeType":74},{},[11501,11507],{"data":11502,"content":11503,"nodeType":78},{},[11504],{"data":11505,"marks":11506,"value":461,"nodeType":82},{},[],{"data":11508,"content":11509,"nodeType":87},{},[11510],{"data":11511,"marks":11512,"value":468,"nodeType":82},{},[],{"metadata":11514,"sys":11517,"fields":11522},{"tags":11515,"concepts":11516},[],[],{"space":11518,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11520,"publishedVersion":62,"revision":44,"locale":29},{"sys":11519},{"type":12,"linkType":13,"id":14},{"sys":11521},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11523},{"url":484,"details":11524,"fileName":490,"contentType":491},{"size":486,"image":11525},{"width":488,"height":489},{"sys":11527,"fields":11529},{"id":11528,"createdAt":7461},"55iVQXY18hY6u2UZk6N5JX",{"title":11530,"slug":11531,"articleIntro":-1,"category":11532},"Compte 704 - Travaux","compte-704---travaux",[11533],{"metadata":11534,"sys":11537,"fields":11544},{"tags":11535,"concepts":11536},[],[],{"space":11538,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11540,"publishedVersion":440,"revision":62,"contentType":11542,"locale":29},{"sys":11539},{"type":12,"linkType":13,"id":14},{"sys":11541},{"id":21,"type":12,"linkType":22},{"sys":11543},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11545,"metaTitle":450,"metaDescription":451,"mainTitle":11546,"subtitle":469,"heroImage":11561,"ctaButton":492,"ctaLink":493},[449],{"data":11547,"content":11548,"nodeType":74},{},[11549,11555],{"data":11550,"content":11551,"nodeType":78},{},[11552],{"data":11553,"marks":11554,"value":461,"nodeType":82},{},[],{"data":11556,"content":11557,"nodeType":87},{},[11558],{"data":11559,"marks":11560,"value":468,"nodeType":82},{},[],{"metadata":11562,"sys":11565,"fields":11570},{"tags":11563,"concepts":11564},[],[],{"space":11566,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11568,"publishedVersion":62,"revision":44,"locale":29},{"sys":11567},{"type":12,"linkType":13,"id":14},{"sys":11569},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11571},{"url":484,"details":11572,"fileName":490,"contentType":491},{"size":486,"image":11573},{"width":488,"height":489},{"sys":11575,"fields":11578},{"id":11576,"createdAt":11577},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":11579,"slug":11580,"articleIntro":11579,"category":11581},"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",[11582],{"metadata":11583,"sys":11586,"fields":11593},{"tags":11584,"concepts":11585},[],[],{"space":11587,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11589,"publishedVersion":440,"revision":62,"contentType":11591,"locale":29},{"sys":11588},{"type":12,"linkType":13,"id":14},{"sys":11590},{"id":21,"type":12,"linkType":22},{"sys":11592},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11594,"metaTitle":450,"metaDescription":451,"mainTitle":11595,"subtitle":469,"heroImage":11610,"ctaButton":492,"ctaLink":493},[449],{"data":11596,"content":11597,"nodeType":74},{},[11598,11604],{"data":11599,"content":11600,"nodeType":78},{},[11601],{"data":11602,"marks":11603,"value":461,"nodeType":82},{},[],{"data":11605,"content":11606,"nodeType":87},{},[11607],{"data":11608,"marks":11609,"value":468,"nodeType":82},{},[],{"metadata":11611,"sys":11614,"fields":11619},{"tags":11612,"concepts":11613},[],[],{"space":11615,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11617,"publishedVersion":62,"revision":44,"locale":29},{"sys":11616},{"type":12,"linkType":13,"id":14},{"sys":11618},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11620},{"url":484,"details":11621,"fileName":490,"contentType":491},{"size":486,"image":11622},{"width":488,"height":489},{"sys":11624,"fields":11627},{"id":11625,"createdAt":11626},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":11628,"slug":11629,"articleIntro":11628,"category":11630},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[11631],{"metadata":11632,"sys":11635,"fields":11642},{"tags":11633,"concepts":11634},[],[],{"space":11636,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11638,"publishedVersion":440,"revision":62,"contentType":11640,"locale":29},{"sys":11637},{"type":12,"linkType":13,"id":14},{"sys":11639},{"id":21,"type":12,"linkType":22},{"sys":11641},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11643,"metaTitle":450,"metaDescription":451,"mainTitle":11644,"subtitle":469,"heroImage":11659,"ctaButton":492,"ctaLink":493},[449],{"data":11645,"content":11646,"nodeType":74},{},[11647,11653],{"data":11648,"content":11649,"nodeType":78},{},[11650],{"data":11651,"marks":11652,"value":461,"nodeType":82},{},[],{"data":11654,"content":11655,"nodeType":87},{},[11656],{"data":11657,"marks":11658,"value":468,"nodeType":82},{},[],{"metadata":11660,"sys":11663,"fields":11668},{"tags":11661,"concepts":11662},[],[],{"space":11664,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11666,"publishedVersion":62,"revision":44,"locale":29},{"sys":11665},{"type":12,"linkType":13,"id":14},{"sys":11667},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11669},{"url":484,"details":11670,"fileName":490,"contentType":491},{"size":486,"image":11671},{"width":488,"height":489},{"sys":11673,"fields":11676},{"id":11674,"createdAt":11675},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":11677,"slug":11678,"articleIntro":11677,"category":11679},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[11680],{"metadata":11681,"sys":11684,"fields":11691},{"tags":11682,"concepts":11683},[],[],{"space":11685,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11687,"publishedVersion":440,"revision":62,"contentType":11689,"locale":29},{"sys":11686},{"type":12,"linkType":13,"id":14},{"sys":11688},{"id":21,"type":12,"linkType":22},{"sys":11690},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11692,"metaTitle":450,"metaDescription":451,"mainTitle":11693,"subtitle":469,"heroImage":11708,"ctaButton":492,"ctaLink":493},[449],{"data":11694,"content":11695,"nodeType":74},{},[11696,11702],{"data":11697,"content":11698,"nodeType":78},{},[11699],{"data":11700,"marks":11701,"value":461,"nodeType":82},{},[],{"data":11703,"content":11704,"nodeType":87},{},[11705],{"data":11706,"marks":11707,"value":468,"nodeType":82},{},[],{"metadata":11709,"sys":11712,"fields":11717},{"tags":11710,"concepts":11711},[],[],{"space":11713,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11715,"publishedVersion":62,"revision":44,"locale":29},{"sys":11714},{"type":12,"linkType":13,"id":14},{"sys":11716},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11718},{"url":484,"details":11719,"fileName":490,"contentType":491},{"size":486,"image":11720},{"width":488,"height":489},{"sys":11722,"fields":11725},{"id":11723,"createdAt":11724},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":11726,"slug":11727,"articleIntro":11726,"category":11728},"472 - Comptes d'attente","compte-472-comptes-d-attente",[11729],{"metadata":11730,"sys":11733,"fields":11740},{"tags":11731,"concepts":11732},[],[],{"space":11734,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11736,"publishedVersion":440,"revision":62,"contentType":11738,"locale":29},{"sys":11735},{"type":12,"linkType":13,"id":14},{"sys":11737},{"id":21,"type":12,"linkType":22},{"sys":11739},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11741,"metaTitle":450,"metaDescription":451,"mainTitle":11742,"subtitle":469,"heroImage":11757,"ctaButton":492,"ctaLink":493},[449],{"data":11743,"content":11744,"nodeType":74},{},[11745,11751],{"data":11746,"content":11747,"nodeType":78},{},[11748],{"data":11749,"marks":11750,"value":461,"nodeType":82},{},[],{"data":11752,"content":11753,"nodeType":87},{},[11754],{"data":11755,"marks":11756,"value":468,"nodeType":82},{},[],{"metadata":11758,"sys":11761,"fields":11766},{"tags":11759,"concepts":11760},[],[],{"space":11762,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11764,"publishedVersion":62,"revision":44,"locale":29},{"sys":11763},{"type":12,"linkType":13,"id":14},{"sys":11765},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11767},{"url":484,"details":11768,"fileName":490,"contentType":491},{"size":486,"image":11769},{"width":488,"height":489},{"sys":11771,"fields":11774},{"id":11772,"createdAt":11773},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":11775,"slug":11776,"articleIntro":-1,"category":11777},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[11778],{"metadata":11779,"sys":11782,"fields":11789},{"tags":11780,"concepts":11781},[],[],{"space":11783,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11785,"publishedVersion":440,"revision":62,"contentType":11787,"locale":29},{"sys":11784},{"type":12,"linkType":13,"id":14},{"sys":11786},{"id":21,"type":12,"linkType":22},{"sys":11788},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11790,"metaTitle":450,"metaDescription":451,"mainTitle":11791,"subtitle":469,"heroImage":11806,"ctaButton":492,"ctaLink":493},[449],{"data":11792,"content":11793,"nodeType":74},{},[11794,11800],{"data":11795,"content":11796,"nodeType":78},{},[11797],{"data":11798,"marks":11799,"value":461,"nodeType":82},{},[],{"data":11801,"content":11802,"nodeType":87},{},[11803],{"data":11804,"marks":11805,"value":468,"nodeType":82},{},[],{"metadata":11807,"sys":11810,"fields":11815},{"tags":11808,"concepts":11809},[],[],{"space":11811,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11813,"publishedVersion":62,"revision":44,"locale":29},{"sys":11812},{"type":12,"linkType":13,"id":14},{"sys":11814},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11816},{"url":484,"details":11817,"fileName":490,"contentType":491},{"size":486,"image":11818},{"width":488,"height":489},{"sys":11820,"fields":11823},{"id":11821,"createdAt":11822},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":11824,"slug":11825,"articleIntro":11824,"category":11826},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[11827],{"metadata":11828,"sys":11831,"fields":11838},{"tags":11829,"concepts":11830},[],[],{"space":11832,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11834,"publishedVersion":440,"revision":62,"contentType":11836,"locale":29},{"sys":11833},{"type":12,"linkType":13,"id":14},{"sys":11835},{"id":21,"type":12,"linkType":22},{"sys":11837},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11839,"metaTitle":450,"metaDescription":451,"mainTitle":11840,"subtitle":469,"heroImage":11855,"ctaButton":492,"ctaLink":493},[449],{"data":11841,"content":11842,"nodeType":74},{},[11843,11849],{"data":11844,"content":11845,"nodeType":78},{},[11846],{"data":11847,"marks":11848,"value":461,"nodeType":82},{},[],{"data":11850,"content":11851,"nodeType":87},{},[11852],{"data":11853,"marks":11854,"value":468,"nodeType":82},{},[],{"metadata":11856,"sys":11859,"fields":11864},{"tags":11857,"concepts":11858},[],[],{"space":11860,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11862,"publishedVersion":62,"revision":44,"locale":29},{"sys":11861},{"type":12,"linkType":13,"id":14},{"sys":11863},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11865},{"url":484,"details":11866,"fileName":490,"contentType":491},{"size":486,"image":11867},{"width":488,"height":489},{"sys":11869,"fields":11872},{"id":11870,"createdAt":11871},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":11873,"slug":11874,"articleIntro":11873,"category":11875},"7083 - Locations diverses","compte-7083-locations-diverses",[11876],{"metadata":11877,"sys":11880,"fields":11887},{"tags":11878,"concepts":11879},[],[],{"space":11881,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11883,"publishedVersion":440,"revision":62,"contentType":11885,"locale":29},{"sys":11882},{"type":12,"linkType":13,"id":14},{"sys":11884},{"id":21,"type":12,"linkType":22},{"sys":11886},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11888,"metaTitle":450,"metaDescription":451,"mainTitle":11889,"subtitle":469,"heroImage":11904,"ctaButton":492,"ctaLink":493},[449],{"data":11890,"content":11891,"nodeType":74},{},[11892,11898],{"data":11893,"content":11894,"nodeType":78},{},[11895],{"data":11896,"marks":11897,"value":461,"nodeType":82},{},[],{"data":11899,"content":11900,"nodeType":87},{},[11901],{"data":11902,"marks":11903,"value":468,"nodeType":82},{},[],{"metadata":11905,"sys":11908,"fields":11913},{"tags":11906,"concepts":11907},[],[],{"space":11909,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11911,"publishedVersion":62,"revision":44,"locale":29},{"sys":11910},{"type":12,"linkType":13,"id":14},{"sys":11912},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11914},{"url":484,"details":11915,"fileName":490,"contentType":491},{"size":486,"image":11916},{"width":488,"height":489},{"sys":11918,"fields":11921},{"id":11919,"createdAt":11920},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":11922,"slug":11923,"articleIntro":-1,"category":11924},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[11925],{"metadata":11926,"sys":11929,"fields":11936},{"tags":11927,"concepts":11928},[],[],{"space":11930,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11932,"publishedVersion":440,"revision":62,"contentType":11934,"locale":29},{"sys":11931},{"type":12,"linkType":13,"id":14},{"sys":11933},{"id":21,"type":12,"linkType":22},{"sys":11935},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11937,"metaTitle":450,"metaDescription":451,"mainTitle":11938,"subtitle":469,"heroImage":11953,"ctaButton":492,"ctaLink":493},[449],{"data":11939,"content":11940,"nodeType":74},{},[11941,11947],{"data":11942,"content":11943,"nodeType":78},{},[11944],{"data":11945,"marks":11946,"value":461,"nodeType":82},{},[],{"data":11948,"content":11949,"nodeType":87},{},[11950],{"data":11951,"marks":11952,"value":468,"nodeType":82},{},[],{"metadata":11954,"sys":11957,"fields":11962},{"tags":11955,"concepts":11956},[],[],{"space":11958,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":11960,"publishedVersion":62,"revision":44,"locale":29},{"sys":11959},{"type":12,"linkType":13,"id":14},{"sys":11961},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":11963},{"url":484,"details":11964,"fileName":490,"contentType":491},{"size":486,"image":11965},{"width":488,"height":489},{"sys":11967,"fields":11970},{"id":11968,"createdAt":11969},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":11971,"slug":11972,"articleIntro":-1,"category":11973},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[11974],{"metadata":11975,"sys":11978,"fields":11985},{"tags":11976,"concepts":11977},[],[],{"space":11979,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":11981,"publishedVersion":440,"revision":62,"contentType":11983,"locale":29},{"sys":11980},{"type":12,"linkType":13,"id":14},{"sys":11982},{"id":21,"type":12,"linkType":22},{"sys":11984},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":11986,"metaTitle":450,"metaDescription":451,"mainTitle":11987,"subtitle":469,"heroImage":12002,"ctaButton":492,"ctaLink":493},[449],{"data":11988,"content":11989,"nodeType":74},{},[11990,11996],{"data":11991,"content":11992,"nodeType":78},{},[11993],{"data":11994,"marks":11995,"value":461,"nodeType":82},{},[],{"data":11997,"content":11998,"nodeType":87},{},[11999],{"data":12000,"marks":12001,"value":468,"nodeType":82},{},[],{"metadata":12003,"sys":12006,"fields":12011},{"tags":12004,"concepts":12005},[],[],{"space":12007,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12009,"publishedVersion":62,"revision":44,"locale":29},{"sys":12008},{"type":12,"linkType":13,"id":14},{"sys":12010},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12012},{"url":484,"details":12013,"fileName":490,"contentType":491},{"size":486,"image":12014},{"width":488,"height":489},{"sys":12016,"fields":12019},{"id":12017,"createdAt":12018},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":12020,"slug":12021,"articleIntro":-1,"category":12022},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[12023],{"metadata":12024,"sys":12027,"fields":12034},{"tags":12025,"concepts":12026},[],[],{"space":12028,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12030,"publishedVersion":440,"revision":62,"contentType":12032,"locale":29},{"sys":12029},{"type":12,"linkType":13,"id":14},{"sys":12031},{"id":21,"type":12,"linkType":22},{"sys":12033},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12035,"metaTitle":450,"metaDescription":451,"mainTitle":12036,"subtitle":469,"heroImage":12051,"ctaButton":492,"ctaLink":493},[449],{"data":12037,"content":12038,"nodeType":74},{},[12039,12045],{"data":12040,"content":12041,"nodeType":78},{},[12042],{"data":12043,"marks":12044,"value":461,"nodeType":82},{},[],{"data":12046,"content":12047,"nodeType":87},{},[12048],{"data":12049,"marks":12050,"value":468,"nodeType":82},{},[],{"metadata":12052,"sys":12055,"fields":12060},{"tags":12053,"concepts":12054},[],[],{"space":12056,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12058,"publishedVersion":62,"revision":44,"locale":29},{"sys":12057},{"type":12,"linkType":13,"id":14},{"sys":12059},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12061},{"url":484,"details":12062,"fileName":490,"contentType":491},{"size":486,"image":12063},{"width":488,"height":489},{"sys":12065,"fields":12068},{"id":12066,"createdAt":12067},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":12069,"slug":12070,"articleIntro":12069,"category":12071},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[12072],{"metadata":12073,"sys":12076,"fields":12083},{"tags":12074,"concepts":12075},[],[],{"space":12077,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12079,"publishedVersion":440,"revision":62,"contentType":12081,"locale":29},{"sys":12078},{"type":12,"linkType":13,"id":14},{"sys":12080},{"id":21,"type":12,"linkType":22},{"sys":12082},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12084,"metaTitle":450,"metaDescription":451,"mainTitle":12085,"subtitle":469,"heroImage":12100,"ctaButton":492,"ctaLink":493},[449],{"data":12086,"content":12087,"nodeType":74},{},[12088,12094],{"data":12089,"content":12090,"nodeType":78},{},[12091],{"data":12092,"marks":12093,"value":461,"nodeType":82},{},[],{"data":12095,"content":12096,"nodeType":87},{},[12097],{"data":12098,"marks":12099,"value":468,"nodeType":82},{},[],{"metadata":12101,"sys":12104,"fields":12109},{"tags":12102,"concepts":12103},[],[],{"space":12105,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12107,"publishedVersion":62,"revision":44,"locale":29},{"sys":12106},{"type":12,"linkType":13,"id":14},{"sys":12108},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12110},{"url":484,"details":12111,"fileName":490,"contentType":491},{"size":486,"image":12112},{"width":488,"height":489},{"sys":12114,"fields":12117},{"id":12115,"createdAt":12116},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":12118,"slug":12119,"articleIntro":12118,"category":12120},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[12121],{"metadata":12122,"sys":12125,"fields":12132},{"tags":12123,"concepts":12124},[],[],{"space":12126,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12128,"publishedVersion":440,"revision":62,"contentType":12130,"locale":29},{"sys":12127},{"type":12,"linkType":13,"id":14},{"sys":12129},{"id":21,"type":12,"linkType":22},{"sys":12131},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12133,"metaTitle":450,"metaDescription":451,"mainTitle":12134,"subtitle":469,"heroImage":12149,"ctaButton":492,"ctaLink":493},[449],{"data":12135,"content":12136,"nodeType":74},{},[12137,12143],{"data":12138,"content":12139,"nodeType":78},{},[12140],{"data":12141,"marks":12142,"value":461,"nodeType":82},{},[],{"data":12144,"content":12145,"nodeType":87},{},[12146],{"data":12147,"marks":12148,"value":468,"nodeType":82},{},[],{"metadata":12150,"sys":12153,"fields":12158},{"tags":12151,"concepts":12152},[],[],{"space":12154,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12156,"publishedVersion":62,"revision":44,"locale":29},{"sys":12155},{"type":12,"linkType":13,"id":14},{"sys":12157},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12159},{"url":484,"details":12160,"fileName":490,"contentType":491},{"size":486,"image":12161},{"width":488,"height":489},{"sys":12163,"fields":12166},{"id":12164,"createdAt":12165},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":12167,"slug":12168,"articleIntro":12167,"category":12169},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[12170],{"metadata":12171,"sys":12174,"fields":12181},{"tags":12172,"concepts":12173},[],[],{"space":12175,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12177,"publishedVersion":440,"revision":62,"contentType":12179,"locale":29},{"sys":12176},{"type":12,"linkType":13,"id":14},{"sys":12178},{"id":21,"type":12,"linkType":22},{"sys":12180},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12182,"metaTitle":450,"metaDescription":451,"mainTitle":12183,"subtitle":469,"heroImage":12198,"ctaButton":492,"ctaLink":493},[449],{"data":12184,"content":12185,"nodeType":74},{},[12186,12192],{"data":12187,"content":12188,"nodeType":78},{},[12189],{"data":12190,"marks":12191,"value":461,"nodeType":82},{},[],{"data":12193,"content":12194,"nodeType":87},{},[12195],{"data":12196,"marks":12197,"value":468,"nodeType":82},{},[],{"metadata":12199,"sys":12202,"fields":12207},{"tags":12200,"concepts":12201},[],[],{"space":12203,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12205,"publishedVersion":62,"revision":44,"locale":29},{"sys":12204},{"type":12,"linkType":13,"id":14},{"sys":12206},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12208},{"url":484,"details":12209,"fileName":490,"contentType":491},{"size":486,"image":12210},{"width":488,"height":489},{"sys":12212,"fields":12215},{"id":12213,"createdAt":12214},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":12216,"slug":12217,"articleIntro":12216,"category":12218},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[12219],{"metadata":12220,"sys":12223,"fields":12230},{"tags":12221,"concepts":12222},[],[],{"space":12224,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12226,"publishedVersion":440,"revision":62,"contentType":12228,"locale":29},{"sys":12225},{"type":12,"linkType":13,"id":14},{"sys":12227},{"id":21,"type":12,"linkType":22},{"sys":12229},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12231,"metaTitle":450,"metaDescription":451,"mainTitle":12232,"subtitle":469,"heroImage":12247,"ctaButton":492,"ctaLink":493},[449],{"data":12233,"content":12234,"nodeType":74},{},[12235,12241],{"data":12236,"content":12237,"nodeType":78},{},[12238],{"data":12239,"marks":12240,"value":461,"nodeType":82},{},[],{"data":12242,"content":12243,"nodeType":87},{},[12244],{"data":12245,"marks":12246,"value":468,"nodeType":82},{},[],{"metadata":12248,"sys":12251,"fields":12256},{"tags":12249,"concepts":12250},[],[],{"space":12252,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12254,"publishedVersion":62,"revision":44,"locale":29},{"sys":12253},{"type":12,"linkType":13,"id":14},{"sys":12255},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12257},{"url":484,"details":12258,"fileName":490,"contentType":491},{"size":486,"image":12259},{"width":488,"height":489},{"sys":12261,"fields":12264},{"id":12262,"createdAt":12263},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12265,"slug":12266,"articleIntro":12265,"category":12267},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12268],{"metadata":12269,"sys":12272,"fields":12279},{"tags":12270,"concepts":12271},[],[],{"space":12273,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12275,"publishedVersion":440,"revision":62,"contentType":12277,"locale":29},{"sys":12274},{"type":12,"linkType":13,"id":14},{"sys":12276},{"id":21,"type":12,"linkType":22},{"sys":12278},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12280,"metaTitle":450,"metaDescription":451,"mainTitle":12281,"subtitle":469,"heroImage":12296,"ctaButton":492,"ctaLink":493},[449],{"data":12282,"content":12283,"nodeType":74},{},[12284,12290],{"data":12285,"content":12286,"nodeType":78},{},[12287],{"data":12288,"marks":12289,"value":461,"nodeType":82},{},[],{"data":12291,"content":12292,"nodeType":87},{},[12293],{"data":12294,"marks":12295,"value":468,"nodeType":82},{},[],{"metadata":12297,"sys":12300,"fields":12305},{"tags":12298,"concepts":12299},[],[],{"space":12301,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12303,"publishedVersion":62,"revision":44,"locale":29},{"sys":12302},{"type":12,"linkType":13,"id":14},{"sys":12304},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12306},{"url":484,"details":12307,"fileName":490,"contentType":491},{"size":486,"image":12308},{"width":488,"height":489},{"sys":12310,"fields":12313},{"id":12311,"createdAt":12312},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":12314,"slug":12315,"articleIntro":12314,"category":12316},"78174 - Créances","compte-78174-creances",[12317],{"metadata":12318,"sys":12321,"fields":12328},{"tags":12319,"concepts":12320},[],[],{"space":12322,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12324,"publishedVersion":440,"revision":62,"contentType":12326,"locale":29},{"sys":12323},{"type":12,"linkType":13,"id":14},{"sys":12325},{"id":21,"type":12,"linkType":22},{"sys":12327},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12329,"metaTitle":450,"metaDescription":451,"mainTitle":12330,"subtitle":469,"heroImage":12345,"ctaButton":492,"ctaLink":493},[449],{"data":12331,"content":12332,"nodeType":74},{},[12333,12339],{"data":12334,"content":12335,"nodeType":78},{},[12336],{"data":12337,"marks":12338,"value":461,"nodeType":82},{},[],{"data":12340,"content":12341,"nodeType":87},{},[12342],{"data":12343,"marks":12344,"value":468,"nodeType":82},{},[],{"metadata":12346,"sys":12349,"fields":12354},{"tags":12347,"concepts":12348},[],[],{"space":12350,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12352,"publishedVersion":62,"revision":44,"locale":29},{"sys":12351},{"type":12,"linkType":13,"id":14},{"sys":12353},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12355},{"url":484,"details":12356,"fileName":490,"contentType":491},{"size":486,"image":12357},{"width":488,"height":489},{"sys":12359,"fields":12362},{"id":12360,"createdAt":12361},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":12363,"slug":12364,"articleIntro":-1,"category":12365},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[12366],{"metadata":12367,"sys":12370,"fields":12377},{"tags":12368,"concepts":12369},[],[],{"space":12371,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12373,"publishedVersion":440,"revision":62,"contentType":12375,"locale":29},{"sys":12372},{"type":12,"linkType":13,"id":14},{"sys":12374},{"id":21,"type":12,"linkType":22},{"sys":12376},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12378,"metaTitle":450,"metaDescription":451,"mainTitle":12379,"subtitle":469,"heroImage":12394,"ctaButton":492,"ctaLink":493},[449],{"data":12380,"content":12381,"nodeType":74},{},[12382,12388],{"data":12383,"content":12384,"nodeType":78},{},[12385],{"data":12386,"marks":12387,"value":461,"nodeType":82},{},[],{"data":12389,"content":12390,"nodeType":87},{},[12391],{"data":12392,"marks":12393,"value":468,"nodeType":82},{},[],{"metadata":12395,"sys":12398,"fields":12403},{"tags":12396,"concepts":12397},[],[],{"space":12399,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12401,"publishedVersion":62,"revision":44,"locale":29},{"sys":12400},{"type":12,"linkType":13,"id":14},{"sys":12402},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12404},{"url":484,"details":12405,"fileName":490,"contentType":491},{"size":486,"image":12406},{"width":488,"height":489},{"sys":12408,"fields":12411},{"id":12409,"createdAt":12410},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":12412,"slug":12413,"articleIntro":12412,"category":12414},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[12415],{"metadata":12416,"sys":12419,"fields":12426},{"tags":12417,"concepts":12418},[],[],{"space":12420,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12422,"publishedVersion":440,"revision":62,"contentType":12424,"locale":29},{"sys":12421},{"type":12,"linkType":13,"id":14},{"sys":12423},{"id":21,"type":12,"linkType":22},{"sys":12425},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12427,"metaTitle":450,"metaDescription":451,"mainTitle":12428,"subtitle":469,"heroImage":12443,"ctaButton":492,"ctaLink":493},[449],{"data":12429,"content":12430,"nodeType":74},{},[12431,12437],{"data":12432,"content":12433,"nodeType":78},{},[12434],{"data":12435,"marks":12436,"value":461,"nodeType":82},{},[],{"data":12438,"content":12439,"nodeType":87},{},[12440],{"data":12441,"marks":12442,"value":468,"nodeType":82},{},[],{"metadata":12444,"sys":12447,"fields":12452},{"tags":12445,"concepts":12446},[],[],{"space":12448,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12450,"publishedVersion":62,"revision":44,"locale":29},{"sys":12449},{"type":12,"linkType":13,"id":14},{"sys":12451},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12453},{"url":484,"details":12454,"fileName":490,"contentType":491},{"size":486,"image":12455},{"width":488,"height":489},{"sys":12457,"fields":12460},{"id":12458,"createdAt":12459},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":12461,"slug":12462,"articleIntro":12461,"category":12463},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[12464],{"metadata":12465,"sys":12468,"fields":12475},{"tags":12466,"concepts":12467},[],[],{"space":12469,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12471,"publishedVersion":440,"revision":62,"contentType":12473,"locale":29},{"sys":12470},{"type":12,"linkType":13,"id":14},{"sys":12472},{"id":21,"type":12,"linkType":22},{"sys":12474},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12476,"metaTitle":450,"metaDescription":451,"mainTitle":12477,"subtitle":469,"heroImage":12492,"ctaButton":492,"ctaLink":493},[449],{"data":12478,"content":12479,"nodeType":74},{},[12480,12486],{"data":12481,"content":12482,"nodeType":78},{},[12483],{"data":12484,"marks":12485,"value":461,"nodeType":82},{},[],{"data":12487,"content":12488,"nodeType":87},{},[12489],{"data":12490,"marks":12491,"value":468,"nodeType":82},{},[],{"metadata":12493,"sys":12496,"fields":12501},{"tags":12494,"concepts":12495},[],[],{"space":12497,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12499,"publishedVersion":62,"revision":44,"locale":29},{"sys":12498},{"type":12,"linkType":13,"id":14},{"sys":12500},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12502},{"url":484,"details":12503,"fileName":490,"contentType":491},{"size":486,"image":12504},{"width":488,"height":489},{"sys":12506,"fields":12509},{"id":12507,"createdAt":12508},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":12510,"slug":12511,"articleIntro":-1,"category":12512},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[12513],{"metadata":12514,"sys":12517,"fields":12524},{"tags":12515,"concepts":12516},[],[],{"space":12518,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12520,"publishedVersion":440,"revision":62,"contentType":12522,"locale":29},{"sys":12519},{"type":12,"linkType":13,"id":14},{"sys":12521},{"id":21,"type":12,"linkType":22},{"sys":12523},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12525,"metaTitle":450,"metaDescription":451,"mainTitle":12526,"subtitle":469,"heroImage":12541,"ctaButton":492,"ctaLink":493},[449],{"data":12527,"content":12528,"nodeType":74},{},[12529,12535],{"data":12530,"content":12531,"nodeType":78},{},[12532],{"data":12533,"marks":12534,"value":461,"nodeType":82},{},[],{"data":12536,"content":12537,"nodeType":87},{},[12538],{"data":12539,"marks":12540,"value":468,"nodeType":82},{},[],{"metadata":12542,"sys":12545,"fields":12550},{"tags":12543,"concepts":12544},[],[],{"space":12546,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12548,"publishedVersion":62,"revision":44,"locale":29},{"sys":12547},{"type":12,"linkType":13,"id":14},{"sys":12549},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12551},{"url":484,"details":12552,"fileName":490,"contentType":491},{"size":486,"image":12553},{"width":488,"height":489},{"sys":12555,"fields":12558},{"id":12556,"createdAt":12557},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":12559,"slug":12560,"articleIntro":12559,"category":12561},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[12562],{"metadata":12563,"sys":12566,"fields":12573},{"tags":12564,"concepts":12565},[],[],{"space":12567,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12569,"publishedVersion":440,"revision":62,"contentType":12571,"locale":29},{"sys":12568},{"type":12,"linkType":13,"id":14},{"sys":12570},{"id":21,"type":12,"linkType":22},{"sys":12572},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12574,"metaTitle":450,"metaDescription":451,"mainTitle":12575,"subtitle":469,"heroImage":12590,"ctaButton":492,"ctaLink":493},[449],{"data":12576,"content":12577,"nodeType":74},{},[12578,12584],{"data":12579,"content":12580,"nodeType":78},{},[12581],{"data":12582,"marks":12583,"value":461,"nodeType":82},{},[],{"data":12585,"content":12586,"nodeType":87},{},[12587],{"data":12588,"marks":12589,"value":468,"nodeType":82},{},[],{"metadata":12591,"sys":12594,"fields":12599},{"tags":12592,"concepts":12593},[],[],{"space":12595,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12597,"publishedVersion":62,"revision":44,"locale":29},{"sys":12596},{"type":12,"linkType":13,"id":14},{"sys":12598},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12600},{"url":484,"details":12601,"fileName":490,"contentType":491},{"size":486,"image":12602},{"width":488,"height":489},{"sys":12604,"fields":12607},{"id":12605,"createdAt":12606},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":12608,"slug":12609,"articleIntro":12608,"category":12610},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[12611],{"metadata":12612,"sys":12615,"fields":12622},{"tags":12613,"concepts":12614},[],[],{"space":12616,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12618,"publishedVersion":440,"revision":62,"contentType":12620,"locale":29},{"sys":12617},{"type":12,"linkType":13,"id":14},{"sys":12619},{"id":21,"type":12,"linkType":22},{"sys":12621},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12623,"metaTitle":450,"metaDescription":451,"mainTitle":12624,"subtitle":469,"heroImage":12639,"ctaButton":492,"ctaLink":493},[449],{"data":12625,"content":12626,"nodeType":74},{},[12627,12633],{"data":12628,"content":12629,"nodeType":78},{},[12630],{"data":12631,"marks":12632,"value":461,"nodeType":82},{},[],{"data":12634,"content":12635,"nodeType":87},{},[12636],{"data":12637,"marks":12638,"value":468,"nodeType":82},{},[],{"metadata":12640,"sys":12643,"fields":12648},{"tags":12641,"concepts":12642},[],[],{"space":12644,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12646,"publishedVersion":62,"revision":44,"locale":29},{"sys":12645},{"type":12,"linkType":13,"id":14},{"sys":12647},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12649},{"url":484,"details":12650,"fileName":490,"contentType":491},{"size":486,"image":12651},{"width":488,"height":489},{"sys":12653,"fields":12656},{"id":12654,"createdAt":12655},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":12657,"slug":12658,"articleIntro":12657,"category":12659},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[12660],{"metadata":12661,"sys":12664,"fields":12671},{"tags":12662,"concepts":12663},[],[],{"space":12665,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12667,"publishedVersion":440,"revision":62,"contentType":12669,"locale":29},{"sys":12666},{"type":12,"linkType":13,"id":14},{"sys":12668},{"id":21,"type":12,"linkType":22},{"sys":12670},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12672,"metaTitle":450,"metaDescription":451,"mainTitle":12673,"subtitle":469,"heroImage":12688,"ctaButton":492,"ctaLink":493},[449],{"data":12674,"content":12675,"nodeType":74},{},[12676,12682],{"data":12677,"content":12678,"nodeType":78},{},[12679],{"data":12680,"marks":12681,"value":461,"nodeType":82},{},[],{"data":12683,"content":12684,"nodeType":87},{},[12685],{"data":12686,"marks":12687,"value":468,"nodeType":82},{},[],{"metadata":12689,"sys":12692,"fields":12697},{"tags":12690,"concepts":12691},[],[],{"space":12693,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12695,"publishedVersion":62,"revision":44,"locale":29},{"sys":12694},{"type":12,"linkType":13,"id":14},{"sys":12696},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12698},{"url":484,"details":12699,"fileName":490,"contentType":491},{"size":486,"image":12700},{"width":488,"height":489},{"sys":12702,"fields":12705},{"id":12703,"createdAt":12704},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":12706,"slug":12707,"articleIntro":12706,"category":12708},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[12709],{"metadata":12710,"sys":12713,"fields":12720},{"tags":12711,"concepts":12712},[],[],{"space":12714,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12716,"publishedVersion":440,"revision":62,"contentType":12718,"locale":29},{"sys":12715},{"type":12,"linkType":13,"id":14},{"sys":12717},{"id":21,"type":12,"linkType":22},{"sys":12719},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12721,"metaTitle":450,"metaDescription":451,"mainTitle":12722,"subtitle":469,"heroImage":12737,"ctaButton":492,"ctaLink":493},[449],{"data":12723,"content":12724,"nodeType":74},{},[12725,12731],{"data":12726,"content":12727,"nodeType":78},{},[12728],{"data":12729,"marks":12730,"value":461,"nodeType":82},{},[],{"data":12732,"content":12733,"nodeType":87},{},[12734],{"data":12735,"marks":12736,"value":468,"nodeType":82},{},[],{"metadata":12738,"sys":12741,"fields":12746},{"tags":12739,"concepts":12740},[],[],{"space":12742,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12744,"publishedVersion":62,"revision":44,"locale":29},{"sys":12743},{"type":12,"linkType":13,"id":14},{"sys":12745},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12747},{"url":484,"details":12748,"fileName":490,"contentType":491},{"size":486,"image":12749},{"width":488,"height":489},{"sys":12751,"fields":12754},{"id":12752,"createdAt":12753},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":12755,"slug":12756,"articleIntro":12755,"category":12757},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[12758],{"metadata":12759,"sys":12762,"fields":12769},{"tags":12760,"concepts":12761},[],[],{"space":12763,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12765,"publishedVersion":440,"revision":62,"contentType":12767,"locale":29},{"sys":12764},{"type":12,"linkType":13,"id":14},{"sys":12766},{"id":21,"type":12,"linkType":22},{"sys":12768},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12770,"metaTitle":450,"metaDescription":451,"mainTitle":12771,"subtitle":469,"heroImage":12786,"ctaButton":492,"ctaLink":493},[449],{"data":12772,"content":12773,"nodeType":74},{},[12774,12780],{"data":12775,"content":12776,"nodeType":78},{},[12777],{"data":12778,"marks":12779,"value":461,"nodeType":82},{},[],{"data":12781,"content":12782,"nodeType":87},{},[12783],{"data":12784,"marks":12785,"value":468,"nodeType":82},{},[],{"metadata":12787,"sys":12790,"fields":12795},{"tags":12788,"concepts":12789},[],[],{"space":12791,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12793,"publishedVersion":62,"revision":44,"locale":29},{"sys":12792},{"type":12,"linkType":13,"id":14},{"sys":12794},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12796},{"url":484,"details":12797,"fileName":490,"contentType":491},{"size":486,"image":12798},{"width":488,"height":489},{"sys":12800,"fields":12803},{"id":12801,"createdAt":12802},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":12804,"slug":12805,"articleIntro":12804,"category":12806},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[12807],{"metadata":12808,"sys":12811,"fields":12818},{"tags":12809,"concepts":12810},[],[],{"space":12812,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12814,"publishedVersion":440,"revision":62,"contentType":12816,"locale":29},{"sys":12813},{"type":12,"linkType":13,"id":14},{"sys":12815},{"id":21,"type":12,"linkType":22},{"sys":12817},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12819,"metaTitle":450,"metaDescription":451,"mainTitle":12820,"subtitle":469,"heroImage":12835,"ctaButton":492,"ctaLink":493},[449],{"data":12821,"content":12822,"nodeType":74},{},[12823,12829],{"data":12824,"content":12825,"nodeType":78},{},[12826],{"data":12827,"marks":12828,"value":461,"nodeType":82},{},[],{"data":12830,"content":12831,"nodeType":87},{},[12832],{"data":12833,"marks":12834,"value":468,"nodeType":82},{},[],{"metadata":12836,"sys":12839,"fields":12844},{"tags":12837,"concepts":12838},[],[],{"space":12840,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12842,"publishedVersion":62,"revision":44,"locale":29},{"sys":12841},{"type":12,"linkType":13,"id":14},{"sys":12843},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12845},{"url":484,"details":12846,"fileName":490,"contentType":491},{"size":486,"image":12847},{"width":488,"height":489},{"sys":12849,"fields":12852},{"id":12850,"createdAt":12851},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":12853,"slug":12854,"articleIntro":-1,"category":12855},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[12856],{"metadata":12857,"sys":12860,"fields":12867},{"tags":12858,"concepts":12859},[],[],{"space":12861,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12863,"publishedVersion":440,"revision":62,"contentType":12865,"locale":29},{"sys":12862},{"type":12,"linkType":13,"id":14},{"sys":12864},{"id":21,"type":12,"linkType":22},{"sys":12866},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12868,"metaTitle":450,"metaDescription":451,"mainTitle":12869,"subtitle":469,"heroImage":12884,"ctaButton":492,"ctaLink":493},[449],{"data":12870,"content":12871,"nodeType":74},{},[12872,12878],{"data":12873,"content":12874,"nodeType":78},{},[12875],{"data":12876,"marks":12877,"value":461,"nodeType":82},{},[],{"data":12879,"content":12880,"nodeType":87},{},[12881],{"data":12882,"marks":12883,"value":468,"nodeType":82},{},[],{"metadata":12885,"sys":12888,"fields":12893},{"tags":12886,"concepts":12887},[],[],{"space":12889,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12891,"publishedVersion":62,"revision":44,"locale":29},{"sys":12890},{"type":12,"linkType":13,"id":14},{"sys":12892},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12894},{"url":484,"details":12895,"fileName":490,"contentType":491},{"size":486,"image":12896},{"width":488,"height":489},{"sys":12898,"fields":12901},{"id":12899,"createdAt":12900},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":12902,"slug":12903,"articleIntro":12902,"category":12904},"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",[12905],{"metadata":12906,"sys":12909,"fields":12916},{"tags":12907,"concepts":12908},[],[],{"space":12910,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12912,"publishedVersion":440,"revision":62,"contentType":12914,"locale":29},{"sys":12911},{"type":12,"linkType":13,"id":14},{"sys":12913},{"id":21,"type":12,"linkType":22},{"sys":12915},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12917,"metaTitle":450,"metaDescription":451,"mainTitle":12918,"subtitle":469,"heroImage":12933,"ctaButton":492,"ctaLink":493},[449],{"data":12919,"content":12920,"nodeType":74},{},[12921,12927],{"data":12922,"content":12923,"nodeType":78},{},[12924],{"data":12925,"marks":12926,"value":461,"nodeType":82},{},[],{"data":12928,"content":12929,"nodeType":87},{},[12930],{"data":12931,"marks":12932,"value":468,"nodeType":82},{},[],{"metadata":12934,"sys":12937,"fields":12942},{"tags":12935,"concepts":12936},[],[],{"space":12938,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12940,"publishedVersion":62,"revision":44,"locale":29},{"sys":12939},{"type":12,"linkType":13,"id":14},{"sys":12941},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12943},{"url":484,"details":12944,"fileName":490,"contentType":491},{"size":486,"image":12945},{"width":488,"height":489},{"sys":12947,"fields":12950},{"id":12948,"createdAt":12949},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":12951,"slug":12952,"articleIntro":12951,"category":12953},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[12954],{"metadata":12955,"sys":12958,"fields":12965},{"tags":12956,"concepts":12957},[],[],{"space":12959,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":12961,"publishedVersion":440,"revision":62,"contentType":12963,"locale":29},{"sys":12960},{"type":12,"linkType":13,"id":14},{"sys":12962},{"id":21,"type":12,"linkType":22},{"sys":12964},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":12966,"metaTitle":450,"metaDescription":451,"mainTitle":12967,"subtitle":469,"heroImage":12982,"ctaButton":492,"ctaLink":493},[449],{"data":12968,"content":12969,"nodeType":74},{},[12970,12976],{"data":12971,"content":12972,"nodeType":78},{},[12973],{"data":12974,"marks":12975,"value":461,"nodeType":82},{},[],{"data":12977,"content":12978,"nodeType":87},{},[12979],{"data":12980,"marks":12981,"value":468,"nodeType":82},{},[],{"metadata":12983,"sys":12986,"fields":12991},{"tags":12984,"concepts":12985},[],[],{"space":12987,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":12989,"publishedVersion":62,"revision":44,"locale":29},{"sys":12988},{"type":12,"linkType":13,"id":14},{"sys":12990},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":12992},{"url":484,"details":12993,"fileName":490,"contentType":491},{"size":486,"image":12994},{"width":488,"height":489},{"sys":12996,"fields":12999},{"id":12997,"createdAt":12998},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":13000,"slug":13001,"articleIntro":13000,"category":13002},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[13003],{"metadata":13004,"sys":13007,"fields":13014},{"tags":13005,"concepts":13006},[],[],{"space":13008,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13010,"publishedVersion":440,"revision":62,"contentType":13012,"locale":29},{"sys":13009},{"type":12,"linkType":13,"id":14},{"sys":13011},{"id":21,"type":12,"linkType":22},{"sys":13013},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13015,"metaTitle":450,"metaDescription":451,"mainTitle":13016,"subtitle":469,"heroImage":13031,"ctaButton":492,"ctaLink":493},[449],{"data":13017,"content":13018,"nodeType":74},{},[13019,13025],{"data":13020,"content":13021,"nodeType":78},{},[13022],{"data":13023,"marks":13024,"value":461,"nodeType":82},{},[],{"data":13026,"content":13027,"nodeType":87},{},[13028],{"data":13029,"marks":13030,"value":468,"nodeType":82},{},[],{"metadata":13032,"sys":13035,"fields":13040},{"tags":13033,"concepts":13034},[],[],{"space":13036,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13038,"publishedVersion":62,"revision":44,"locale":29},{"sys":13037},{"type":12,"linkType":13,"id":14},{"sys":13039},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13041},{"url":484,"details":13042,"fileName":490,"contentType":491},{"size":486,"image":13043},{"width":488,"height":489},{"sys":13045,"fields":13048},{"id":13046,"createdAt":13047},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":13049,"slug":13050,"articleIntro":13049,"category":13051},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[13052],{"metadata":13053,"sys":13056,"fields":13063},{"tags":13054,"concepts":13055},[],[],{"space":13057,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13059,"publishedVersion":440,"revision":62,"contentType":13061,"locale":29},{"sys":13058},{"type":12,"linkType":13,"id":14},{"sys":13060},{"id":21,"type":12,"linkType":22},{"sys":13062},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13064,"metaTitle":450,"metaDescription":451,"mainTitle":13065,"subtitle":469,"heroImage":13080,"ctaButton":492,"ctaLink":493},[449],{"data":13066,"content":13067,"nodeType":74},{},[13068,13074],{"data":13069,"content":13070,"nodeType":78},{},[13071],{"data":13072,"marks":13073,"value":461,"nodeType":82},{},[],{"data":13075,"content":13076,"nodeType":87},{},[13077],{"data":13078,"marks":13079,"value":468,"nodeType":82},{},[],{"metadata":13081,"sys":13084,"fields":13089},{"tags":13082,"concepts":13083},[],[],{"space":13085,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13087,"publishedVersion":62,"revision":44,"locale":29},{"sys":13086},{"type":12,"linkType":13,"id":14},{"sys":13088},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13090},{"url":484,"details":13091,"fileName":490,"contentType":491},{"size":486,"image":13092},{"width":488,"height":489},{"sys":13094,"fields":13097},{"id":13095,"createdAt":13096},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":13098,"slug":13099,"articleIntro":13098,"category":13100},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[13101],{"metadata":13102,"sys":13105,"fields":13112},{"tags":13103,"concepts":13104},[],[],{"space":13106,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13108,"publishedVersion":440,"revision":62,"contentType":13110,"locale":29},{"sys":13107},{"type":12,"linkType":13,"id":14},{"sys":13109},{"id":21,"type":12,"linkType":22},{"sys":13111},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13113,"metaTitle":450,"metaDescription":451,"mainTitle":13114,"subtitle":469,"heroImage":13129,"ctaButton":492,"ctaLink":493},[449],{"data":13115,"content":13116,"nodeType":74},{},[13117,13123],{"data":13118,"content":13119,"nodeType":78},{},[13120],{"data":13121,"marks":13122,"value":461,"nodeType":82},{},[],{"data":13124,"content":13125,"nodeType":87},{},[13126],{"data":13127,"marks":13128,"value":468,"nodeType":82},{},[],{"metadata":13130,"sys":13133,"fields":13138},{"tags":13131,"concepts":13132},[],[],{"space":13134,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13136,"publishedVersion":62,"revision":44,"locale":29},{"sys":13135},{"type":12,"linkType":13,"id":14},{"sys":13137},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13139},{"url":484,"details":13140,"fileName":490,"contentType":491},{"size":486,"image":13141},{"width":488,"height":489},{"sys":13143,"fields":13146},{"id":13144,"createdAt":13145},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":13147,"slug":13148,"articleIntro":-1,"category":13149},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[13150],{"metadata":13151,"sys":13154,"fields":13161},{"tags":13152,"concepts":13153},[],[],{"space":13155,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13157,"publishedVersion":440,"revision":62,"contentType":13159,"locale":29},{"sys":13156},{"type":12,"linkType":13,"id":14},{"sys":13158},{"id":21,"type":12,"linkType":22},{"sys":13160},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13162,"metaTitle":450,"metaDescription":451,"mainTitle":13163,"subtitle":469,"heroImage":13178,"ctaButton":492,"ctaLink":493},[449],{"data":13164,"content":13165,"nodeType":74},{},[13166,13172],{"data":13167,"content":13168,"nodeType":78},{},[13169],{"data":13170,"marks":13171,"value":461,"nodeType":82},{},[],{"data":13173,"content":13174,"nodeType":87},{},[13175],{"data":13176,"marks":13177,"value":468,"nodeType":82},{},[],{"metadata":13179,"sys":13182,"fields":13187},{"tags":13180,"concepts":13181},[],[],{"space":13183,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13185,"publishedVersion":62,"revision":44,"locale":29},{"sys":13184},{"type":12,"linkType":13,"id":14},{"sys":13186},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13188},{"url":484,"details":13189,"fileName":490,"contentType":491},{"size":486,"image":13190},{"width":488,"height":489},{"sys":13192,"fields":13195},{"id":13193,"createdAt":13194},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":13196,"slug":13197,"articleIntro":13198,"category":13199},"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.",[13200],{"metadata":13201,"sys":13204,"fields":13211},{"tags":13202,"concepts":13203},[],[],{"space":13205,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13207,"publishedVersion":440,"revision":62,"contentType":13209,"locale":29},{"sys":13206},{"type":12,"linkType":13,"id":14},{"sys":13208},{"id":21,"type":12,"linkType":22},{"sys":13210},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13212,"metaTitle":450,"metaDescription":451,"mainTitle":13213,"subtitle":469,"heroImage":13228,"ctaButton":492,"ctaLink":493},[449],{"data":13214,"content":13215,"nodeType":74},{},[13216,13222],{"data":13217,"content":13218,"nodeType":78},{},[13219],{"data":13220,"marks":13221,"value":461,"nodeType":82},{},[],{"data":13223,"content":13224,"nodeType":87},{},[13225],{"data":13226,"marks":13227,"value":468,"nodeType":82},{},[],{"metadata":13229,"sys":13232,"fields":13237},{"tags":13230,"concepts":13231},[],[],{"space":13233,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13235,"publishedVersion":62,"revision":44,"locale":29},{"sys":13234},{"type":12,"linkType":13,"id":14},{"sys":13236},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13238},{"url":484,"details":13239,"fileName":490,"contentType":491},{"size":486,"image":13240},{"width":488,"height":489},{"sys":13242,"fields":13245},{"id":13243,"createdAt":13244},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":13246,"slug":13247,"articleIntro":-1,"category":13248},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[13249],{"metadata":13250,"sys":13253,"fields":13260},{"tags":13251,"concepts":13252},[],[],{"space":13254,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13256,"publishedVersion":440,"revision":62,"contentType":13258,"locale":29},{"sys":13255},{"type":12,"linkType":13,"id":14},{"sys":13257},{"id":21,"type":12,"linkType":22},{"sys":13259},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13261,"metaTitle":450,"metaDescription":451,"mainTitle":13262,"subtitle":469,"heroImage":13277,"ctaButton":492,"ctaLink":493},[449],{"data":13263,"content":13264,"nodeType":74},{},[13265,13271],{"data":13266,"content":13267,"nodeType":78},{},[13268],{"data":13269,"marks":13270,"value":461,"nodeType":82},{},[],{"data":13272,"content":13273,"nodeType":87},{},[13274],{"data":13275,"marks":13276,"value":468,"nodeType":82},{},[],{"metadata":13278,"sys":13281,"fields":13286},{"tags":13279,"concepts":13280},[],[],{"space":13282,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13284,"publishedVersion":62,"revision":44,"locale":29},{"sys":13283},{"type":12,"linkType":13,"id":14},{"sys":13285},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13287},{"url":484,"details":13288,"fileName":490,"contentType":491},{"size":486,"image":13289},{"width":488,"height":489},{"sys":13291,"fields":13294},{"id":13292,"createdAt":13293},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":13295,"slug":13296,"articleIntro":13295,"category":13297},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[13298],{"metadata":13299,"sys":13302,"fields":13309},{"tags":13300,"concepts":13301},[],[],{"space":13303,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13305,"publishedVersion":440,"revision":62,"contentType":13307,"locale":29},{"sys":13304},{"type":12,"linkType":13,"id":14},{"sys":13306},{"id":21,"type":12,"linkType":22},{"sys":13308},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13310,"metaTitle":450,"metaDescription":451,"mainTitle":13311,"subtitle":469,"heroImage":13326,"ctaButton":492,"ctaLink":493},[449],{"data":13312,"content":13313,"nodeType":74},{},[13314,13320],{"data":13315,"content":13316,"nodeType":78},{},[13317],{"data":13318,"marks":13319,"value":461,"nodeType":82},{},[],{"data":13321,"content":13322,"nodeType":87},{},[13323],{"data":13324,"marks":13325,"value":468,"nodeType":82},{},[],{"metadata":13327,"sys":13330,"fields":13335},{"tags":13328,"concepts":13329},[],[],{"space":13331,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13333,"publishedVersion":62,"revision":44,"locale":29},{"sys":13332},{"type":12,"linkType":13,"id":14},{"sys":13334},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13336},{"url":484,"details":13337,"fileName":490,"contentType":491},{"size":486,"image":13338},{"width":488,"height":489},{"sys":13340,"fields":13343},{"id":13341,"createdAt":13342},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":13344,"slug":13345,"articleIntro":13344,"category":13346},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[13347],{"metadata":13348,"sys":13351,"fields":13358},{"tags":13349,"concepts":13350},[],[],{"space":13352,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13354,"publishedVersion":440,"revision":62,"contentType":13356,"locale":29},{"sys":13353},{"type":12,"linkType":13,"id":14},{"sys":13355},{"id":21,"type":12,"linkType":22},{"sys":13357},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13359,"metaTitle":450,"metaDescription":451,"mainTitle":13360,"subtitle":469,"heroImage":13375,"ctaButton":492,"ctaLink":493},[449],{"data":13361,"content":13362,"nodeType":74},{},[13363,13369],{"data":13364,"content":13365,"nodeType":78},{},[13366],{"data":13367,"marks":13368,"value":461,"nodeType":82},{},[],{"data":13370,"content":13371,"nodeType":87},{},[13372],{"data":13373,"marks":13374,"value":468,"nodeType":82},{},[],{"metadata":13376,"sys":13379,"fields":13384},{"tags":13377,"concepts":13378},[],[],{"space":13380,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13382,"publishedVersion":62,"revision":44,"locale":29},{"sys":13381},{"type":12,"linkType":13,"id":14},{"sys":13383},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13385},{"url":484,"details":13386,"fileName":490,"contentType":491},{"size":486,"image":13387},{"width":488,"height":489},{"sys":13389,"fields":13392},{"id":13390,"createdAt":13391},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":13393,"slug":13394,"articleIntro":13393,"category":13395},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[13396],{"metadata":13397,"sys":13400,"fields":13407},{"tags":13398,"concepts":13399},[],[],{"space":13401,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13403,"publishedVersion":440,"revision":62,"contentType":13405,"locale":29},{"sys":13402},{"type":12,"linkType":13,"id":14},{"sys":13404},{"id":21,"type":12,"linkType":22},{"sys":13406},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13408,"metaTitle":450,"metaDescription":451,"mainTitle":13409,"subtitle":469,"heroImage":13424,"ctaButton":492,"ctaLink":493},[449],{"data":13410,"content":13411,"nodeType":74},{},[13412,13418],{"data":13413,"content":13414,"nodeType":78},{},[13415],{"data":13416,"marks":13417,"value":461,"nodeType":82},{},[],{"data":13419,"content":13420,"nodeType":87},{},[13421],{"data":13422,"marks":13423,"value":468,"nodeType":82},{},[],{"metadata":13425,"sys":13428,"fields":13433},{"tags":13426,"concepts":13427},[],[],{"space":13429,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13431,"publishedVersion":62,"revision":44,"locale":29},{"sys":13430},{"type":12,"linkType":13,"id":14},{"sys":13432},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13434},{"url":484,"details":13435,"fileName":490,"contentType":491},{"size":486,"image":13436},{"width":488,"height":489},{"sys":13438,"fields":13441},{"id":13439,"createdAt":13440},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":13442,"slug":13443,"articleIntro":13442,"category":13444},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[13445],{"metadata":13446,"sys":13449,"fields":13456},{"tags":13447,"concepts":13448},[],[],{"space":13450,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13452,"publishedVersion":440,"revision":62,"contentType":13454,"locale":29},{"sys":13451},{"type":12,"linkType":13,"id":14},{"sys":13453},{"id":21,"type":12,"linkType":22},{"sys":13455},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13457,"metaTitle":450,"metaDescription":451,"mainTitle":13458,"subtitle":469,"heroImage":13473,"ctaButton":492,"ctaLink":493},[449],{"data":13459,"content":13460,"nodeType":74},{},[13461,13467],{"data":13462,"content":13463,"nodeType":78},{},[13464],{"data":13465,"marks":13466,"value":461,"nodeType":82},{},[],{"data":13468,"content":13469,"nodeType":87},{},[13470],{"data":13471,"marks":13472,"value":468,"nodeType":82},{},[],{"metadata":13474,"sys":13477,"fields":13482},{"tags":13475,"concepts":13476},[],[],{"space":13478,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13480,"publishedVersion":62,"revision":44,"locale":29},{"sys":13479},{"type":12,"linkType":13,"id":14},{"sys":13481},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13483},{"url":484,"details":13484,"fileName":490,"contentType":491},{"size":486,"image":13485},{"width":488,"height":489},{"sys":13487,"fields":13490},{"id":13488,"createdAt":13489},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":13491,"slug":13492,"articleIntro":13493,"category":13494},"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.",[13495],{"metadata":13496,"sys":13499,"fields":13506},{"tags":13497,"concepts":13498},[],[],{"space":13500,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13502,"publishedVersion":440,"revision":62,"contentType":13504,"locale":29},{"sys":13501},{"type":12,"linkType":13,"id":14},{"sys":13503},{"id":21,"type":12,"linkType":22},{"sys":13505},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13507,"metaTitle":450,"metaDescription":451,"mainTitle":13508,"subtitle":469,"heroImage":13523,"ctaButton":492,"ctaLink":493},[449],{"data":13509,"content":13510,"nodeType":74},{},[13511,13517],{"data":13512,"content":13513,"nodeType":78},{},[13514],{"data":13515,"marks":13516,"value":461,"nodeType":82},{},[],{"data":13518,"content":13519,"nodeType":87},{},[13520],{"data":13521,"marks":13522,"value":468,"nodeType":82},{},[],{"metadata":13524,"sys":13527,"fields":13532},{"tags":13525,"concepts":13526},[],[],{"space":13528,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13530,"publishedVersion":62,"revision":44,"locale":29},{"sys":13529},{"type":12,"linkType":13,"id":14},{"sys":13531},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13533},{"url":484,"details":13534,"fileName":490,"contentType":491},{"size":486,"image":13535},{"width":488,"height":489},{"sys":13537,"fields":13540},{"id":13538,"createdAt":13539},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":13541,"slug":13542,"articleIntro":13541,"category":13543},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[13544],{"metadata":13545,"sys":13548,"fields":13555},{"tags":13546,"concepts":13547},[],[],{"space":13549,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13551,"publishedVersion":440,"revision":62,"contentType":13553,"locale":29},{"sys":13550},{"type":12,"linkType":13,"id":14},{"sys":13552},{"id":21,"type":12,"linkType":22},{"sys":13554},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13556,"metaTitle":450,"metaDescription":451,"mainTitle":13557,"subtitle":469,"heroImage":13572,"ctaButton":492,"ctaLink":493},[449],{"data":13558,"content":13559,"nodeType":74},{},[13560,13566],{"data":13561,"content":13562,"nodeType":78},{},[13563],{"data":13564,"marks":13565,"value":461,"nodeType":82},{},[],{"data":13567,"content":13568,"nodeType":87},{},[13569],{"data":13570,"marks":13571,"value":468,"nodeType":82},{},[],{"metadata":13573,"sys":13576,"fields":13581},{"tags":13574,"concepts":13575},[],[],{"space":13577,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13579,"publishedVersion":62,"revision":44,"locale":29},{"sys":13578},{"type":12,"linkType":13,"id":14},{"sys":13580},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13582},{"url":484,"details":13583,"fileName":490,"contentType":491},{"size":486,"image":13584},{"width":488,"height":489},{"sys":13586,"fields":13589},{"id":13587,"createdAt":13588},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":13590,"slug":13591,"articleIntro":13590,"category":13592},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[13593],{"metadata":13594,"sys":13597,"fields":13604},{"tags":13595,"concepts":13596},[],[],{"space":13598,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13600,"publishedVersion":440,"revision":62,"contentType":13602,"locale":29},{"sys":13599},{"type":12,"linkType":13,"id":14},{"sys":13601},{"id":21,"type":12,"linkType":22},{"sys":13603},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13605,"metaTitle":450,"metaDescription":451,"mainTitle":13606,"subtitle":469,"heroImage":13621,"ctaButton":492,"ctaLink":493},[449],{"data":13607,"content":13608,"nodeType":74},{},[13609,13615],{"data":13610,"content":13611,"nodeType":78},{},[13612],{"data":13613,"marks":13614,"value":461,"nodeType":82},{},[],{"data":13616,"content":13617,"nodeType":87},{},[13618],{"data":13619,"marks":13620,"value":468,"nodeType":82},{},[],{"metadata":13622,"sys":13625,"fields":13630},{"tags":13623,"concepts":13624},[],[],{"space":13626,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13628,"publishedVersion":62,"revision":44,"locale":29},{"sys":13627},{"type":12,"linkType":13,"id":14},{"sys":13629},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13631},{"url":484,"details":13632,"fileName":490,"contentType":491},{"size":486,"image":13633},{"width":488,"height":489},{"sys":13635,"fields":13638},{"id":13636,"createdAt":13637},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":13639,"slug":13640,"articleIntro":13639,"category":13641},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[13642],{"metadata":13643,"sys":13646,"fields":13653},{"tags":13644,"concepts":13645},[],[],{"space":13647,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13649,"publishedVersion":440,"revision":62,"contentType":13651,"locale":29},{"sys":13648},{"type":12,"linkType":13,"id":14},{"sys":13650},{"id":21,"type":12,"linkType":22},{"sys":13652},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13654,"metaTitle":450,"metaDescription":451,"mainTitle":13655,"subtitle":469,"heroImage":13670,"ctaButton":492,"ctaLink":493},[449],{"data":13656,"content":13657,"nodeType":74},{},[13658,13664],{"data":13659,"content":13660,"nodeType":78},{},[13661],{"data":13662,"marks":13663,"value":461,"nodeType":82},{},[],{"data":13665,"content":13666,"nodeType":87},{},[13667],{"data":13668,"marks":13669,"value":468,"nodeType":82},{},[],{"metadata":13671,"sys":13674,"fields":13679},{"tags":13672,"concepts":13673},[],[],{"space":13675,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13677,"publishedVersion":62,"revision":44,"locale":29},{"sys":13676},{"type":12,"linkType":13,"id":14},{"sys":13678},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13680},{"url":484,"details":13681,"fileName":490,"contentType":491},{"size":486,"image":13682},{"width":488,"height":489},{"sys":13684,"fields":13687},{"id":13685,"createdAt":13686},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":13688,"slug":13689,"articleIntro":13688,"category":13690},"Classe 15 - Provisions","classe-15-provisions",[13691],{"metadata":13692,"sys":13695,"fields":13702},{"tags":13693,"concepts":13694},[],[],{"space":13696,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13698,"publishedVersion":440,"revision":62,"contentType":13700,"locale":29},{"sys":13697},{"type":12,"linkType":13,"id":14},{"sys":13699},{"id":21,"type":12,"linkType":22},{"sys":13701},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13703,"metaTitle":450,"metaDescription":451,"mainTitle":13704,"subtitle":469,"heroImage":13719,"ctaButton":492,"ctaLink":493},[449],{"data":13705,"content":13706,"nodeType":74},{},[13707,13713],{"data":13708,"content":13709,"nodeType":78},{},[13710],{"data":13711,"marks":13712,"value":461,"nodeType":82},{},[],{"data":13714,"content":13715,"nodeType":87},{},[13716],{"data":13717,"marks":13718,"value":468,"nodeType":82},{},[],{"metadata":13720,"sys":13723,"fields":13728},{"tags":13721,"concepts":13722},[],[],{"space":13724,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13726,"publishedVersion":62,"revision":44,"locale":29},{"sys":13725},{"type":12,"linkType":13,"id":14},{"sys":13727},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13729},{"url":484,"details":13730,"fileName":490,"contentType":491},{"size":486,"image":13731},{"width":488,"height":489},{"sys":13733,"fields":13736},{"id":13734,"createdAt":13735},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":13737,"slug":13738,"articleIntro":13737,"category":13739},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[13740],{"metadata":13741,"sys":13744,"fields":13751},{"tags":13742,"concepts":13743},[],[],{"space":13745,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13747,"publishedVersion":440,"revision":62,"contentType":13749,"locale":29},{"sys":13746},{"type":12,"linkType":13,"id":14},{"sys":13748},{"id":21,"type":12,"linkType":22},{"sys":13750},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13752,"metaTitle":450,"metaDescription":451,"mainTitle":13753,"subtitle":469,"heroImage":13768,"ctaButton":492,"ctaLink":493},[449],{"data":13754,"content":13755,"nodeType":74},{},[13756,13762],{"data":13757,"content":13758,"nodeType":78},{},[13759],{"data":13760,"marks":13761,"value":461,"nodeType":82},{},[],{"data":13763,"content":13764,"nodeType":87},{},[13765],{"data":13766,"marks":13767,"value":468,"nodeType":82},{},[],{"metadata":13769,"sys":13772,"fields":13777},{"tags":13770,"concepts":13771},[],[],{"space":13773,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13775,"publishedVersion":62,"revision":44,"locale":29},{"sys":13774},{"type":12,"linkType":13,"id":14},{"sys":13776},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13778},{"url":484,"details":13779,"fileName":490,"contentType":491},{"size":486,"image":13780},{"width":488,"height":489},{"sys":13782,"fields":13785},{"id":13783,"createdAt":13784},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":13786,"slug":13787,"articleIntro":13786,"category":13788},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[13789],{"metadata":13790,"sys":13793,"fields":13800},{"tags":13791,"concepts":13792},[],[],{"space":13794,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13796,"publishedVersion":440,"revision":62,"contentType":13798,"locale":29},{"sys":13795},{"type":12,"linkType":13,"id":14},{"sys":13797},{"id":21,"type":12,"linkType":22},{"sys":13799},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13801,"metaTitle":450,"metaDescription":451,"mainTitle":13802,"subtitle":469,"heroImage":13817,"ctaButton":492,"ctaLink":493},[449],{"data":13803,"content":13804,"nodeType":74},{},[13805,13811],{"data":13806,"content":13807,"nodeType":78},{},[13808],{"data":13809,"marks":13810,"value":461,"nodeType":82},{},[],{"data":13812,"content":13813,"nodeType":87},{},[13814],{"data":13815,"marks":13816,"value":468,"nodeType":82},{},[],{"metadata":13818,"sys":13821,"fields":13826},{"tags":13819,"concepts":13820},[],[],{"space":13822,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13824,"publishedVersion":62,"revision":44,"locale":29},{"sys":13823},{"type":12,"linkType":13,"id":14},{"sys":13825},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13827},{"url":484,"details":13828,"fileName":490,"contentType":491},{"size":486,"image":13829},{"width":488,"height":489},{"sys":13831,"fields":13834},{"id":13832,"createdAt":13833},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":13835,"slug":13836,"articleIntro":-1,"category":13837},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[13838],{"metadata":13839,"sys":13842,"fields":13849},{"tags":13840,"concepts":13841},[],[],{"space":13843,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13845,"publishedVersion":440,"revision":62,"contentType":13847,"locale":29},{"sys":13844},{"type":12,"linkType":13,"id":14},{"sys":13846},{"id":21,"type":12,"linkType":22},{"sys":13848},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13850,"metaTitle":450,"metaDescription":451,"mainTitle":13851,"subtitle":469,"heroImage":13866,"ctaButton":492,"ctaLink":493},[449],{"data":13852,"content":13853,"nodeType":74},{},[13854,13860],{"data":13855,"content":13856,"nodeType":78},{},[13857],{"data":13858,"marks":13859,"value":461,"nodeType":82},{},[],{"data":13861,"content":13862,"nodeType":87},{},[13863],{"data":13864,"marks":13865,"value":468,"nodeType":82},{},[],{"metadata":13867,"sys":13870,"fields":13875},{"tags":13868,"concepts":13869},[],[],{"space":13871,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13873,"publishedVersion":62,"revision":44,"locale":29},{"sys":13872},{"type":12,"linkType":13,"id":14},{"sys":13874},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13876},{"url":484,"details":13877,"fileName":490,"contentType":491},{"size":486,"image":13878},{"width":488,"height":489},{"sys":13880,"fields":13883},{"id":13881,"createdAt":13882},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":13884,"slug":13885,"articleIntro":-1,"category":13886},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[13887],{"metadata":13888,"sys":13891,"fields":13898},{"tags":13889,"concepts":13890},[],[],{"space":13892,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13894,"publishedVersion":440,"revision":62,"contentType":13896,"locale":29},{"sys":13893},{"type":12,"linkType":13,"id":14},{"sys":13895},{"id":21,"type":12,"linkType":22},{"sys":13897},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13899,"metaTitle":450,"metaDescription":451,"mainTitle":13900,"subtitle":469,"heroImage":13915,"ctaButton":492,"ctaLink":493},[449],{"data":13901,"content":13902,"nodeType":74},{},[13903,13909],{"data":13904,"content":13905,"nodeType":78},{},[13906],{"data":13907,"marks":13908,"value":461,"nodeType":82},{},[],{"data":13910,"content":13911,"nodeType":87},{},[13912],{"data":13913,"marks":13914,"value":468,"nodeType":82},{},[],{"metadata":13916,"sys":13919,"fields":13924},{"tags":13917,"concepts":13918},[],[],{"space":13920,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13922,"publishedVersion":62,"revision":44,"locale":29},{"sys":13921},{"type":12,"linkType":13,"id":14},{"sys":13923},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13925},{"url":484,"details":13926,"fileName":490,"contentType":491},{"size":486,"image":13927},{"width":488,"height":489},{"sys":13929,"fields":13932},{"id":13930,"createdAt":13931},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":13933,"slug":13934,"articleIntro":13933,"category":13935},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[13936],{"metadata":13937,"sys":13940,"fields":13947},{"tags":13938,"concepts":13939},[],[],{"space":13941,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13943,"publishedVersion":440,"revision":62,"contentType":13945,"locale":29},{"sys":13942},{"type":12,"linkType":13,"id":14},{"sys":13944},{"id":21,"type":12,"linkType":22},{"sys":13946},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13948,"metaTitle":450,"metaDescription":451,"mainTitle":13949,"subtitle":469,"heroImage":13964,"ctaButton":492,"ctaLink":493},[449],{"data":13950,"content":13951,"nodeType":74},{},[13952,13958],{"data":13953,"content":13954,"nodeType":78},{},[13955],{"data":13956,"marks":13957,"value":461,"nodeType":82},{},[],{"data":13959,"content":13960,"nodeType":87},{},[13961],{"data":13962,"marks":13963,"value":468,"nodeType":82},{},[],{"metadata":13965,"sys":13968,"fields":13973},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":13971,"publishedVersion":62,"revision":44,"locale":29},{"sys":13970},{"type":12,"linkType":13,"id":14},{"sys":13972},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":13974},{"url":484,"details":13975,"fileName":490,"contentType":491},{"size":486,"image":13976},{"width":488,"height":489},{"sys":13978,"fields":13981},{"id":13979,"createdAt":13980},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":13982,"slug":13983,"articleIntro":13982,"category":13984},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[13985],{"metadata":13986,"sys":13989,"fields":13996},{"tags":13987,"concepts":13988},[],[],{"space":13990,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":13992,"publishedVersion":440,"revision":62,"contentType":13994,"locale":29},{"sys":13991},{"type":12,"linkType":13,"id":14},{"sys":13993},{"id":21,"type":12,"linkType":22},{"sys":13995},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":13997,"metaTitle":450,"metaDescription":451,"mainTitle":13998,"subtitle":469,"heroImage":14013,"ctaButton":492,"ctaLink":493},[449],{"data":13999,"content":14000,"nodeType":74},{},[14001,14007],{"data":14002,"content":14003,"nodeType":78},{},[14004],{"data":14005,"marks":14006,"value":461,"nodeType":82},{},[],{"data":14008,"content":14009,"nodeType":87},{},[14010],{"data":14011,"marks":14012,"value":468,"nodeType":82},{},[],{"metadata":14014,"sys":14017,"fields":14022},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14020,"publishedVersion":62,"revision":44,"locale":29},{"sys":14019},{"type":12,"linkType":13,"id":14},{"sys":14021},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14023},{"url":484,"details":14024,"fileName":490,"contentType":491},{"size":486,"image":14025},{"width":488,"height":489},{"sys":14027,"fields":14030},{"id":14028,"createdAt":14029},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":14031,"slug":14032,"articleIntro":14031,"category":14033},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[14034],{"metadata":14035,"sys":14038,"fields":14045},{"tags":14036,"concepts":14037},[],[],{"space":14039,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14041,"publishedVersion":440,"revision":62,"contentType":14043,"locale":29},{"sys":14040},{"type":12,"linkType":13,"id":14},{"sys":14042},{"id":21,"type":12,"linkType":22},{"sys":14044},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14046,"metaTitle":450,"metaDescription":451,"mainTitle":14047,"subtitle":469,"heroImage":14062,"ctaButton":492,"ctaLink":493},[449],{"data":14048,"content":14049,"nodeType":74},{},[14050,14056],{"data":14051,"content":14052,"nodeType":78},{},[14053],{"data":14054,"marks":14055,"value":461,"nodeType":82},{},[],{"data":14057,"content":14058,"nodeType":87},{},[14059],{"data":14060,"marks":14061,"value":468,"nodeType":82},{},[],{"metadata":14063,"sys":14066,"fields":14071},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14069,"publishedVersion":62,"revision":44,"locale":29},{"sys":14068},{"type":12,"linkType":13,"id":14},{"sys":14070},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14072},{"url":484,"details":14073,"fileName":490,"contentType":491},{"size":486,"image":14074},{"width":488,"height":489},{"sys":14076,"fields":14079},{"id":14077,"createdAt":14078},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":14080,"slug":14081,"articleIntro":14080,"category":14082},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[14083],{"metadata":14084,"sys":14087,"fields":14094},{"tags":14085,"concepts":14086},[],[],{"space":14088,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14090,"publishedVersion":440,"revision":62,"contentType":14092,"locale":29},{"sys":14089},{"type":12,"linkType":13,"id":14},{"sys":14091},{"id":21,"type":12,"linkType":22},{"sys":14093},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14095,"metaTitle":450,"metaDescription":451,"mainTitle":14096,"subtitle":469,"heroImage":14111,"ctaButton":492,"ctaLink":493},[449],{"data":14097,"content":14098,"nodeType":74},{},[14099,14105],{"data":14100,"content":14101,"nodeType":78},{},[14102],{"data":14103,"marks":14104,"value":461,"nodeType":82},{},[],{"data":14106,"content":14107,"nodeType":87},{},[14108],{"data":14109,"marks":14110,"value":468,"nodeType":82},{},[],{"metadata":14112,"sys":14115,"fields":14120},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14118,"publishedVersion":62,"revision":44,"locale":29},{"sys":14117},{"type":12,"linkType":13,"id":14},{"sys":14119},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14121},{"url":484,"details":14122,"fileName":490,"contentType":491},{"size":486,"image":14123},{"width":488,"height":489},{"sys":14125,"fields":14128},{"id":14126,"createdAt":14127},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":14129,"slug":14130,"articleIntro":-1,"category":14131},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[14132],{"metadata":14133,"sys":14136,"fields":14143},{"tags":14134,"concepts":14135},[],[],{"space":14137,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14139,"publishedVersion":440,"revision":62,"contentType":14141,"locale":29},{"sys":14138},{"type":12,"linkType":13,"id":14},{"sys":14140},{"id":21,"type":12,"linkType":22},{"sys":14142},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14144,"metaTitle":450,"metaDescription":451,"mainTitle":14145,"subtitle":469,"heroImage":14160,"ctaButton":492,"ctaLink":493},[449],{"data":14146,"content":14147,"nodeType":74},{},[14148,14154],{"data":14149,"content":14150,"nodeType":78},{},[14151],{"data":14152,"marks":14153,"value":461,"nodeType":82},{},[],{"data":14155,"content":14156,"nodeType":87},{},[14157],{"data":14158,"marks":14159,"value":468,"nodeType":82},{},[],{"metadata":14161,"sys":14164,"fields":14169},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14167,"publishedVersion":62,"revision":44,"locale":29},{"sys":14166},{"type":12,"linkType":13,"id":14},{"sys":14168},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14170},{"url":484,"details":14171,"fileName":490,"contentType":491},{"size":486,"image":14172},{"width":488,"height":489},{"sys":14174,"fields":14177},{"id":14175,"createdAt":14176},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":14178,"slug":14179,"articleIntro":14178,"category":14180},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[14181],{"metadata":14182,"sys":14185,"fields":14192},{"tags":14183,"concepts":14184},[],[],{"space":14186,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14188,"publishedVersion":440,"revision":62,"contentType":14190,"locale":29},{"sys":14187},{"type":12,"linkType":13,"id":14},{"sys":14189},{"id":21,"type":12,"linkType":22},{"sys":14191},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14193,"metaTitle":450,"metaDescription":451,"mainTitle":14194,"subtitle":469,"heroImage":14209,"ctaButton":492,"ctaLink":493},[449],{"data":14195,"content":14196,"nodeType":74},{},[14197,14203],{"data":14198,"content":14199,"nodeType":78},{},[14200],{"data":14201,"marks":14202,"value":461,"nodeType":82},{},[],{"data":14204,"content":14205,"nodeType":87},{},[14206],{"data":14207,"marks":14208,"value":468,"nodeType":82},{},[],{"metadata":14210,"sys":14213,"fields":14218},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14216,"publishedVersion":62,"revision":44,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14219},{"url":484,"details":14220,"fileName":490,"contentType":491},{"size":486,"image":14221},{"width":488,"height":489},{"sys":14223,"fields":14226},{"id":14224,"createdAt":14225},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":14227,"slug":14228,"articleIntro":14227,"category":14229},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[14230],{"metadata":14231,"sys":14234,"fields":14241},{"tags":14232,"concepts":14233},[],[],{"space":14235,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14237,"publishedVersion":440,"revision":62,"contentType":14239,"locale":29},{"sys":14236},{"type":12,"linkType":13,"id":14},{"sys":14238},{"id":21,"type":12,"linkType":22},{"sys":14240},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14242,"metaTitle":450,"metaDescription":451,"mainTitle":14243,"subtitle":469,"heroImage":14258,"ctaButton":492,"ctaLink":493},[449],{"data":14244,"content":14245,"nodeType":74},{},[14246,14252],{"data":14247,"content":14248,"nodeType":78},{},[14249],{"data":14250,"marks":14251,"value":461,"nodeType":82},{},[],{"data":14253,"content":14254,"nodeType":87},{},[14255],{"data":14256,"marks":14257,"value":468,"nodeType":82},{},[],{"metadata":14259,"sys":14262,"fields":14267},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14265,"publishedVersion":62,"revision":44,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14268},{"url":484,"details":14269,"fileName":490,"contentType":491},{"size":486,"image":14270},{"width":488,"height":489},{"sys":14272,"fields":14275},{"id":14273,"createdAt":14274},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":14276,"slug":14277,"articleIntro":14276,"category":14278},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[14279],{"metadata":14280,"sys":14283,"fields":14290},{"tags":14281,"concepts":14282},[],[],{"space":14284,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14286,"publishedVersion":440,"revision":62,"contentType":14288,"locale":29},{"sys":14285},{"type":12,"linkType":13,"id":14},{"sys":14287},{"id":21,"type":12,"linkType":22},{"sys":14289},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14291,"metaTitle":450,"metaDescription":451,"mainTitle":14292,"subtitle":469,"heroImage":14307,"ctaButton":492,"ctaLink":493},[449],{"data":14293,"content":14294,"nodeType":74},{},[14295,14301],{"data":14296,"content":14297,"nodeType":78},{},[14298],{"data":14299,"marks":14300,"value":461,"nodeType":82},{},[],{"data":14302,"content":14303,"nodeType":87},{},[14304],{"data":14305,"marks":14306,"value":468,"nodeType":82},{},[],{"metadata":14308,"sys":14311,"fields":14316},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14314,"publishedVersion":62,"revision":44,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14317},{"url":484,"details":14318,"fileName":490,"contentType":491},{"size":486,"image":14319},{"width":488,"height":489},{"sys":14321,"fields":14324},{"id":14322,"createdAt":14323},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":14325,"slug":14326,"articleIntro":-1,"category":14327},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[14328],{"metadata":14329,"sys":14332,"fields":14339},{"tags":14330,"concepts":14331},[],[],{"space":14333,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14335,"publishedVersion":440,"revision":62,"contentType":14337,"locale":29},{"sys":14334},{"type":12,"linkType":13,"id":14},{"sys":14336},{"id":21,"type":12,"linkType":22},{"sys":14338},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14340,"metaTitle":450,"metaDescription":451,"mainTitle":14341,"subtitle":469,"heroImage":14356,"ctaButton":492,"ctaLink":493},[449],{"data":14342,"content":14343,"nodeType":74},{},[14344,14350],{"data":14345,"content":14346,"nodeType":78},{},[14347],{"data":14348,"marks":14349,"value":461,"nodeType":82},{},[],{"data":14351,"content":14352,"nodeType":87},{},[14353],{"data":14354,"marks":14355,"value":468,"nodeType":82},{},[],{"metadata":14357,"sys":14360,"fields":14365},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14363,"publishedVersion":62,"revision":44,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14366},{"url":484,"details":14367,"fileName":490,"contentType":491},{"size":486,"image":14368},{"width":488,"height":489},{"sys":14370,"fields":14373},{"id":14371,"createdAt":14372},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":14374,"slug":14375,"articleIntro":14374,"category":14376},"4686 - Charges à payer","compte-4686-charges-a-payer",[14377],{"metadata":14378,"sys":14381,"fields":14388},{"tags":14379,"concepts":14380},[],[],{"space":14382,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14384,"publishedVersion":440,"revision":62,"contentType":14386,"locale":29},{"sys":14383},{"type":12,"linkType":13,"id":14},{"sys":14385},{"id":21,"type":12,"linkType":22},{"sys":14387},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14389,"metaTitle":450,"metaDescription":451,"mainTitle":14390,"subtitle":469,"heroImage":14405,"ctaButton":492,"ctaLink":493},[449],{"data":14391,"content":14392,"nodeType":74},{},[14393,14399],{"data":14394,"content":14395,"nodeType":78},{},[14396],{"data":14397,"marks":14398,"value":461,"nodeType":82},{},[],{"data":14400,"content":14401,"nodeType":87},{},[14402],{"data":14403,"marks":14404,"value":468,"nodeType":82},{},[],{"metadata":14406,"sys":14409,"fields":14414},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14412,"publishedVersion":62,"revision":44,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14415},{"url":484,"details":14416,"fileName":490,"contentType":491},{"size":486,"image":14417},{"width":488,"height":489},{"sys":14419,"fields":14422},{"id":14420,"createdAt":14421},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":14423,"slug":14424,"articleIntro":14423,"category":14425},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[14426],{"metadata":14427,"sys":14430,"fields":14437},{"tags":14428,"concepts":14429},[],[],{"space":14431,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14433,"publishedVersion":440,"revision":62,"contentType":14435,"locale":29},{"sys":14432},{"type":12,"linkType":13,"id":14},{"sys":14434},{"id":21,"type":12,"linkType":22},{"sys":14436},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14438,"metaTitle":450,"metaDescription":451,"mainTitle":14439,"subtitle":469,"heroImage":14454,"ctaButton":492,"ctaLink":493},[449],{"data":14440,"content":14441,"nodeType":74},{},[14442,14448],{"data":14443,"content":14444,"nodeType":78},{},[14445],{"data":14446,"marks":14447,"value":461,"nodeType":82},{},[],{"data":14449,"content":14450,"nodeType":87},{},[14451],{"data":14452,"marks":14453,"value":468,"nodeType":82},{},[],{"metadata":14455,"sys":14458,"fields":14463},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14461,"publishedVersion":62,"revision":44,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14464},{"url":484,"details":14465,"fileName":490,"contentType":491},{"size":486,"image":14466},{"width":488,"height":489},{"sys":14468,"fields":14471},{"id":14469,"createdAt":14470},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":14472,"slug":14473,"articleIntro":14472,"category":14474},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[14475],{"metadata":14476,"sys":14479,"fields":14486},{"tags":14477,"concepts":14478},[],[],{"space":14480,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14482,"publishedVersion":440,"revision":62,"contentType":14484,"locale":29},{"sys":14481},{"type":12,"linkType":13,"id":14},{"sys":14483},{"id":21,"type":12,"linkType":22},{"sys":14485},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14487,"metaTitle":450,"metaDescription":451,"mainTitle":14488,"subtitle":469,"heroImage":14503,"ctaButton":492,"ctaLink":493},[449],{"data":14489,"content":14490,"nodeType":74},{},[14491,14497],{"data":14492,"content":14493,"nodeType":78},{},[14494],{"data":14495,"marks":14496,"value":461,"nodeType":82},{},[],{"data":14498,"content":14499,"nodeType":87},{},[14500],{"data":14501,"marks":14502,"value":468,"nodeType":82},{},[],{"metadata":14504,"sys":14507,"fields":14512},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14510,"publishedVersion":62,"revision":44,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14513},{"url":484,"details":14514,"fileName":490,"contentType":491},{"size":486,"image":14515},{"width":488,"height":489},{"sys":14517,"fields":14520},{"id":14518,"createdAt":14519},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":14521,"slug":14522,"articleIntro":14521,"category":14523},"6378 - Taxes diverses","compte-6378-taxes-diverses",[14524],{"metadata":14525,"sys":14528,"fields":14535},{"tags":14526,"concepts":14527},[],[],{"space":14529,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14531,"publishedVersion":440,"revision":62,"contentType":14533,"locale":29},{"sys":14530},{"type":12,"linkType":13,"id":14},{"sys":14532},{"id":21,"type":12,"linkType":22},{"sys":14534},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14536,"metaTitle":450,"metaDescription":451,"mainTitle":14537,"subtitle":469,"heroImage":14552,"ctaButton":492,"ctaLink":493},[449],{"data":14538,"content":14539,"nodeType":74},{},[14540,14546],{"data":14541,"content":14542,"nodeType":78},{},[14543],{"data":14544,"marks":14545,"value":461,"nodeType":82},{},[],{"data":14547,"content":14548,"nodeType":87},{},[14549],{"data":14550,"marks":14551,"value":468,"nodeType":82},{},[],{"metadata":14553,"sys":14556,"fields":14561},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14559,"publishedVersion":62,"revision":44,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14562},{"url":484,"details":14563,"fileName":490,"contentType":491},{"size":486,"image":14564},{"width":488,"height":489},{"sys":14566,"fields":14569},{"id":14567,"createdAt":14568},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":14570,"slug":14571,"articleIntro":14570,"category":14572},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[14573],{"metadata":14574,"sys":14577,"fields":14584},{"tags":14575,"concepts":14576},[],[],{"space":14578,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14580,"publishedVersion":440,"revision":62,"contentType":14582,"locale":29},{"sys":14579},{"type":12,"linkType":13,"id":14},{"sys":14581},{"id":21,"type":12,"linkType":22},{"sys":14583},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14585,"metaTitle":450,"metaDescription":451,"mainTitle":14586,"subtitle":469,"heroImage":14601,"ctaButton":492,"ctaLink":493},[449],{"data":14587,"content":14588,"nodeType":74},{},[14589,14595],{"data":14590,"content":14591,"nodeType":78},{},[14592],{"data":14593,"marks":14594,"value":461,"nodeType":82},{},[],{"data":14596,"content":14597,"nodeType":87},{},[14598],{"data":14599,"marks":14600,"value":468,"nodeType":82},{},[],{"metadata":14602,"sys":14605,"fields":14610},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14608,"publishedVersion":62,"revision":44,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14611},{"url":484,"details":14612,"fileName":490,"contentType":491},{"size":486,"image":14613},{"width":488,"height":489},{"sys":14615,"fields":14618},{"id":14616,"createdAt":14617},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":14619,"slug":14620,"articleIntro":14619,"category":14621},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[14622],{"metadata":14623,"sys":14626,"fields":14633},{"tags":14624,"concepts":14625},[],[],{"space":14627,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14629,"publishedVersion":440,"revision":62,"contentType":14631,"locale":29},{"sys":14628},{"type":12,"linkType":13,"id":14},{"sys":14630},{"id":21,"type":12,"linkType":22},{"sys":14632},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14634,"metaTitle":450,"metaDescription":451,"mainTitle":14635,"subtitle":469,"heroImage":14650,"ctaButton":492,"ctaLink":493},[449],{"data":14636,"content":14637,"nodeType":74},{},[14638,14644],{"data":14639,"content":14640,"nodeType":78},{},[14641],{"data":14642,"marks":14643,"value":461,"nodeType":82},{},[],{"data":14645,"content":14646,"nodeType":87},{},[14647],{"data":14648,"marks":14649,"value":468,"nodeType":82},{},[],{"metadata":14651,"sys":14654,"fields":14659},{"tags":14652,"concepts":14653},[],[],{"space":14655,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14657,"publishedVersion":62,"revision":44,"locale":29},{"sys":14656},{"type":12,"linkType":13,"id":14},{"sys":14658},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14660},{"url":484,"details":14661,"fileName":490,"contentType":491},{"size":486,"image":14662},{"width":488,"height":489},{"sys":14664,"fields":14667},{"id":14665,"createdAt":14666},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":14668,"slug":14669,"articleIntro":14668,"category":14670},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[14671],{"metadata":14672,"sys":14675,"fields":14682},{"tags":14673,"concepts":14674},[],[],{"space":14676,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14678,"publishedVersion":440,"revision":62,"contentType":14680,"locale":29},{"sys":14677},{"type":12,"linkType":13,"id":14},{"sys":14679},{"id":21,"type":12,"linkType":22},{"sys":14681},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14683,"metaTitle":450,"metaDescription":451,"mainTitle":14684,"subtitle":469,"heroImage":14699,"ctaButton":492,"ctaLink":493},[449],{"data":14685,"content":14686,"nodeType":74},{},[14687,14693],{"data":14688,"content":14689,"nodeType":78},{},[14690],{"data":14691,"marks":14692,"value":461,"nodeType":82},{},[],{"data":14694,"content":14695,"nodeType":87},{},[14696],{"data":14697,"marks":14698,"value":468,"nodeType":82},{},[],{"metadata":14700,"sys":14703,"fields":14708},{"tags":14701,"concepts":14702},[],[],{"space":14704,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14706,"publishedVersion":62,"revision":44,"locale":29},{"sys":14705},{"type":12,"linkType":13,"id":14},{"sys":14707},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14709},{"url":484,"details":14710,"fileName":490,"contentType":491},{"size":486,"image":14711},{"width":488,"height":489},{"sys":14713,"fields":14716},{"id":14714,"createdAt":14715},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":14717,"slug":14718,"articleIntro":-1,"category":14719},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[14720],{"metadata":14721,"sys":14724,"fields":14731},{"tags":14722,"concepts":14723},[],[],{"space":14725,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14727,"publishedVersion":440,"revision":62,"contentType":14729,"locale":29},{"sys":14726},{"type":12,"linkType":13,"id":14},{"sys":14728},{"id":21,"type":12,"linkType":22},{"sys":14730},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14732,"metaTitle":450,"metaDescription":451,"mainTitle":14733,"subtitle":469,"heroImage":14748,"ctaButton":492,"ctaLink":493},[449],{"data":14734,"content":14735,"nodeType":74},{},[14736,14742],{"data":14737,"content":14738,"nodeType":78},{},[14739],{"data":14740,"marks":14741,"value":461,"nodeType":82},{},[],{"data":14743,"content":14744,"nodeType":87},{},[14745],{"data":14746,"marks":14747,"value":468,"nodeType":82},{},[],{"metadata":14749,"sys":14752,"fields":14757},{"tags":14750,"concepts":14751},[],[],{"space":14753,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14755,"publishedVersion":62,"revision":44,"locale":29},{"sys":14754},{"type":12,"linkType":13,"id":14},{"sys":14756},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14758},{"url":484,"details":14759,"fileName":490,"contentType":491},{"size":486,"image":14760},{"width":488,"height":489},{"sys":14762,"fields":14765},{"id":14763,"createdAt":14764},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14766,"slug":14767,"articleIntro":14766,"category":14768},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14769],{"metadata":14770,"sys":14773,"fields":14780},{"tags":14771,"concepts":14772},[],[],{"space":14774,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14776,"publishedVersion":440,"revision":62,"contentType":14778,"locale":29},{"sys":14775},{"type":12,"linkType":13,"id":14},{"sys":14777},{"id":21,"type":12,"linkType":22},{"sys":14779},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14781,"metaTitle":450,"metaDescription":451,"mainTitle":14782,"subtitle":469,"heroImage":14797,"ctaButton":492,"ctaLink":493},[449],{"data":14783,"content":14784,"nodeType":74},{},[14785,14791],{"data":14786,"content":14787,"nodeType":78},{},[14788],{"data":14789,"marks":14790,"value":461,"nodeType":82},{},[],{"data":14792,"content":14793,"nodeType":87},{},[14794],{"data":14795,"marks":14796,"value":468,"nodeType":82},{},[],{"metadata":14798,"sys":14801,"fields":14806},{"tags":14799,"concepts":14800},[],[],{"space":14802,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14804,"publishedVersion":62,"revision":44,"locale":29},{"sys":14803},{"type":12,"linkType":13,"id":14},{"sys":14805},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14807},{"url":484,"details":14808,"fileName":490,"contentType":491},{"size":486,"image":14809},{"width":488,"height":489},{"sys":14811,"fields":14814},{"id":14812,"createdAt":14813},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":14815,"slug":14816,"articleIntro":14815,"category":14817},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[14818],{"metadata":14819,"sys":14822,"fields":14829},{"tags":14820,"concepts":14821},[],[],{"space":14823,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14825,"publishedVersion":440,"revision":62,"contentType":14827,"locale":29},{"sys":14824},{"type":12,"linkType":13,"id":14},{"sys":14826},{"id":21,"type":12,"linkType":22},{"sys":14828},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14830,"metaTitle":450,"metaDescription":451,"mainTitle":14831,"subtitle":469,"heroImage":14846,"ctaButton":492,"ctaLink":493},[449],{"data":14832,"content":14833,"nodeType":74},{},[14834,14840],{"data":14835,"content":14836,"nodeType":78},{},[14837],{"data":14838,"marks":14839,"value":461,"nodeType":82},{},[],{"data":14841,"content":14842,"nodeType":87},{},[14843],{"data":14844,"marks":14845,"value":468,"nodeType":82},{},[],{"metadata":14847,"sys":14850,"fields":14855},{"tags":14848,"concepts":14849},[],[],{"space":14851,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14853,"publishedVersion":62,"revision":44,"locale":29},{"sys":14852},{"type":12,"linkType":13,"id":14},{"sys":14854},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14856},{"url":484,"details":14857,"fileName":490,"contentType":491},{"size":486,"image":14858},{"width":488,"height":489},{"sys":14860,"fields":14863},{"id":14861,"createdAt":14862},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":14864,"slug":14865,"articleIntro":-1,"category":14866},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[14867],{"metadata":14868,"sys":14871,"fields":14878},{"tags":14869,"concepts":14870},[],[],{"space":14872,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14874,"publishedVersion":440,"revision":62,"contentType":14876,"locale":29},{"sys":14873},{"type":12,"linkType":13,"id":14},{"sys":14875},{"id":21,"type":12,"linkType":22},{"sys":14877},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14879,"metaTitle":450,"metaDescription":451,"mainTitle":14880,"subtitle":469,"heroImage":14895,"ctaButton":492,"ctaLink":493},[449],{"data":14881,"content":14882,"nodeType":74},{},[14883,14889],{"data":14884,"content":14885,"nodeType":78},{},[14886],{"data":14887,"marks":14888,"value":461,"nodeType":82},{},[],{"data":14890,"content":14891,"nodeType":87},{},[14892],{"data":14893,"marks":14894,"value":468,"nodeType":82},{},[],{"metadata":14896,"sys":14899,"fields":14904},{"tags":14897,"concepts":14898},[],[],{"space":14900,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14902,"publishedVersion":62,"revision":44,"locale":29},{"sys":14901},{"type":12,"linkType":13,"id":14},{"sys":14903},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14905},{"url":484,"details":14906,"fileName":490,"contentType":491},{"size":486,"image":14907},{"width":488,"height":489},{"sys":14909,"fields":14912},{"id":14910,"createdAt":14911},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":14913,"slug":14914,"articleIntro":-1,"category":14915},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[14916],{"metadata":14917,"sys":14920,"fields":14927},{"tags":14918,"concepts":14919},[],[],{"space":14921,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14923,"publishedVersion":440,"revision":62,"contentType":14925,"locale":29},{"sys":14922},{"type":12,"linkType":13,"id":14},{"sys":14924},{"id":21,"type":12,"linkType":22},{"sys":14926},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14928,"metaTitle":450,"metaDescription":451,"mainTitle":14929,"subtitle":469,"heroImage":14944,"ctaButton":492,"ctaLink":493},[449],{"data":14930,"content":14931,"nodeType":74},{},[14932,14938],{"data":14933,"content":14934,"nodeType":78},{},[14935],{"data":14936,"marks":14937,"value":461,"nodeType":82},{},[],{"data":14939,"content":14940,"nodeType":87},{},[14941],{"data":14942,"marks":14943,"value":468,"nodeType":82},{},[],{"metadata":14945,"sys":14948,"fields":14953},{"tags":14946,"concepts":14947},[],[],{"space":14949,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":14951,"publishedVersion":62,"revision":44,"locale":29},{"sys":14950},{"type":12,"linkType":13,"id":14},{"sys":14952},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":14954},{"url":484,"details":14955,"fileName":490,"contentType":491},{"size":486,"image":14956},{"width":488,"height":489},{"sys":14958,"fields":14961},{"id":14959,"createdAt":14960},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":14962,"slug":14963,"articleIntro":14962,"category":14964},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[14965],{"metadata":14966,"sys":14969,"fields":14976},{"tags":14967,"concepts":14968},[],[],{"space":14970,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":14972,"publishedVersion":440,"revision":62,"contentType":14974,"locale":29},{"sys":14971},{"type":12,"linkType":13,"id":14},{"sys":14973},{"id":21,"type":12,"linkType":22},{"sys":14975},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":14977,"metaTitle":450,"metaDescription":451,"mainTitle":14978,"subtitle":469,"heroImage":14993,"ctaButton":492,"ctaLink":493},[449],{"data":14979,"content":14980,"nodeType":74},{},[14981,14987],{"data":14982,"content":14983,"nodeType":78},{},[14984],{"data":14985,"marks":14986,"value":461,"nodeType":82},{},[],{"data":14988,"content":14989,"nodeType":87},{},[14990],{"data":14991,"marks":14992,"value":468,"nodeType":82},{},[],{"metadata":14994,"sys":14997,"fields":15002},{"tags":14995,"concepts":14996},[],[],{"space":14998,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15000,"publishedVersion":62,"revision":44,"locale":29},{"sys":14999},{"type":12,"linkType":13,"id":14},{"sys":15001},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15003},{"url":484,"details":15004,"fileName":490,"contentType":491},{"size":486,"image":15005},{"width":488,"height":489},{"sys":15007,"fields":15010},{"id":15008,"createdAt":15009},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":15011,"slug":15012,"articleIntro":15011,"category":15013},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[15014],{"metadata":15015,"sys":15018,"fields":15025},{"tags":15016,"concepts":15017},[],[],{"space":15019,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15021,"publishedVersion":440,"revision":62,"contentType":15023,"locale":29},{"sys":15020},{"type":12,"linkType":13,"id":14},{"sys":15022},{"id":21,"type":12,"linkType":22},{"sys":15024},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15026,"metaTitle":450,"metaDescription":451,"mainTitle":15027,"subtitle":469,"heroImage":15042,"ctaButton":492,"ctaLink":493},[449],{"data":15028,"content":15029,"nodeType":74},{},[15030,15036],{"data":15031,"content":15032,"nodeType":78},{},[15033],{"data":15034,"marks":15035,"value":461,"nodeType":82},{},[],{"data":15037,"content":15038,"nodeType":87},{},[15039],{"data":15040,"marks":15041,"value":468,"nodeType":82},{},[],{"metadata":15043,"sys":15046,"fields":15051},{"tags":15044,"concepts":15045},[],[],{"space":15047,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15049,"publishedVersion":62,"revision":44,"locale":29},{"sys":15048},{"type":12,"linkType":13,"id":14},{"sys":15050},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15052},{"url":484,"details":15053,"fileName":490,"contentType":491},{"size":486,"image":15054},{"width":488,"height":489},{"sys":15056,"fields":15058},{"id":15057,"createdAt":6530},"3I5KJd4shZBebKbC7AQxh7",{"title":15059,"slug":15060,"articleIntro":15059,"category":15061},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[15062],{"metadata":15063,"sys":15066,"fields":15073},{"tags":15064,"concepts":15065},[],[],{"space":15067,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15069,"publishedVersion":440,"revision":62,"contentType":15071,"locale":29},{"sys":15068},{"type":12,"linkType":13,"id":14},{"sys":15070},{"id":21,"type":12,"linkType":22},{"sys":15072},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15074,"metaTitle":450,"metaDescription":451,"mainTitle":15075,"subtitle":469,"heroImage":15090,"ctaButton":492,"ctaLink":493},[449],{"data":15076,"content":15077,"nodeType":74},{},[15078,15084],{"data":15079,"content":15080,"nodeType":78},{},[15081],{"data":15082,"marks":15083,"value":461,"nodeType":82},{},[],{"data":15085,"content":15086,"nodeType":87},{},[15087],{"data":15088,"marks":15089,"value":468,"nodeType":82},{},[],{"metadata":15091,"sys":15094,"fields":15099},{"tags":15092,"concepts":15093},[],[],{"space":15095,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15097,"publishedVersion":62,"revision":44,"locale":29},{"sys":15096},{"type":12,"linkType":13,"id":14},{"sys":15098},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15100},{"url":484,"details":15101,"fileName":490,"contentType":491},{"size":486,"image":15102},{"width":488,"height":489},{"sys":15104,"fields":15107},{"id":15105,"createdAt":15106},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":15108,"slug":15109,"articleIntro":15108,"category":15110},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[15111],{"metadata":15112,"sys":15115,"fields":15122},{"tags":15113,"concepts":15114},[],[],{"space":15116,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15118,"publishedVersion":440,"revision":62,"contentType":15120,"locale":29},{"sys":15117},{"type":12,"linkType":13,"id":14},{"sys":15119},{"id":21,"type":12,"linkType":22},{"sys":15121},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15123,"metaTitle":450,"metaDescription":451,"mainTitle":15124,"subtitle":469,"heroImage":15139,"ctaButton":492,"ctaLink":493},[449],{"data":15125,"content":15126,"nodeType":74},{},[15127,15133],{"data":15128,"content":15129,"nodeType":78},{},[15130],{"data":15131,"marks":15132,"value":461,"nodeType":82},{},[],{"data":15134,"content":15135,"nodeType":87},{},[15136],{"data":15137,"marks":15138,"value":468,"nodeType":82},{},[],{"metadata":15140,"sys":15143,"fields":15148},{"tags":15141,"concepts":15142},[],[],{"space":15144,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15146,"publishedVersion":62,"revision":44,"locale":29},{"sys":15145},{"type":12,"linkType":13,"id":14},{"sys":15147},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15149},{"url":484,"details":15150,"fileName":490,"contentType":491},{"size":486,"image":15151},{"width":488,"height":489},{"sys":15153,"fields":15156},{"id":15154,"createdAt":15155},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":15157,"slug":15158,"articleIntro":-1,"category":15159},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[15160],{"metadata":15161,"sys":15164,"fields":15171},{"tags":15162,"concepts":15163},[],[],{"space":15165,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15167,"publishedVersion":440,"revision":62,"contentType":15169,"locale":29},{"sys":15166},{"type":12,"linkType":13,"id":14},{"sys":15168},{"id":21,"type":12,"linkType":22},{"sys":15170},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15172,"metaTitle":450,"metaDescription":451,"mainTitle":15173,"subtitle":469,"heroImage":15188,"ctaButton":492,"ctaLink":493},[449],{"data":15174,"content":15175,"nodeType":74},{},[15176,15182],{"data":15177,"content":15178,"nodeType":78},{},[15179],{"data":15180,"marks":15181,"value":461,"nodeType":82},{},[],{"data":15183,"content":15184,"nodeType":87},{},[15185],{"data":15186,"marks":15187,"value":468,"nodeType":82},{},[],{"metadata":15189,"sys":15192,"fields":15197},{"tags":15190,"concepts":15191},[],[],{"space":15193,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15195,"publishedVersion":62,"revision":44,"locale":29},{"sys":15194},{"type":12,"linkType":13,"id":14},{"sys":15196},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15198},{"url":484,"details":15199,"fileName":490,"contentType":491},{"size":486,"image":15200},{"width":488,"height":489},{"sys":15202,"fields":15205},{"id":15203,"createdAt":15204},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":15206,"slug":15207,"articleIntro":15206,"category":15208},"2185 - Cheptel","compte-2185-cheptel",[15209],{"metadata":15210,"sys":15213,"fields":15220},{"tags":15211,"concepts":15212},[],[],{"space":15214,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15216,"publishedVersion":440,"revision":62,"contentType":15218,"locale":29},{"sys":15215},{"type":12,"linkType":13,"id":14},{"sys":15217},{"id":21,"type":12,"linkType":22},{"sys":15219},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15221,"metaTitle":450,"metaDescription":451,"mainTitle":15222,"subtitle":469,"heroImage":15237,"ctaButton":492,"ctaLink":493},[449],{"data":15223,"content":15224,"nodeType":74},{},[15225,15231],{"data":15226,"content":15227,"nodeType":78},{},[15228],{"data":15229,"marks":15230,"value":461,"nodeType":82},{},[],{"data":15232,"content":15233,"nodeType":87},{},[15234],{"data":15235,"marks":15236,"value":468,"nodeType":82},{},[],{"metadata":15238,"sys":15241,"fields":15246},{"tags":15239,"concepts":15240},[],[],{"space":15242,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15244,"publishedVersion":62,"revision":44,"locale":29},{"sys":15243},{"type":12,"linkType":13,"id":14},{"sys":15245},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15247},{"url":484,"details":15248,"fileName":490,"contentType":491},{"size":486,"image":15249},{"width":488,"height":489},{"sys":15251,"fields":15254},{"id":15252,"createdAt":15253},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":15255,"slug":15256,"articleIntro":15255,"category":15257},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[15258],{"metadata":15259,"sys":15262,"fields":15269},{"tags":15260,"concepts":15261},[],[],{"space":15263,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15265,"publishedVersion":440,"revision":62,"contentType":15267,"locale":29},{"sys":15264},{"type":12,"linkType":13,"id":14},{"sys":15266},{"id":21,"type":12,"linkType":22},{"sys":15268},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15270,"metaTitle":450,"metaDescription":451,"mainTitle":15271,"subtitle":469,"heroImage":15286,"ctaButton":492,"ctaLink":493},[449],{"data":15272,"content":15273,"nodeType":74},{},[15274,15280],{"data":15275,"content":15276,"nodeType":78},{},[15277],{"data":15278,"marks":15279,"value":461,"nodeType":82},{},[],{"data":15281,"content":15282,"nodeType":87},{},[15283],{"data":15284,"marks":15285,"value":468,"nodeType":82},{},[],{"metadata":15287,"sys":15290,"fields":15295},{"tags":15288,"concepts":15289},[],[],{"space":15291,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15293,"publishedVersion":62,"revision":44,"locale":29},{"sys":15292},{"type":12,"linkType":13,"id":14},{"sys":15294},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15296},{"url":484,"details":15297,"fileName":490,"contentType":491},{"size":486,"image":15298},{"width":488,"height":489},{"sys":15300,"fields":15303},{"id":15301,"createdAt":15302},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15304,"slug":15305,"articleIntro":-1,"category":15306},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15307],{"metadata":15308,"sys":15311,"fields":15318},{"tags":15309,"concepts":15310},[],[],{"space":15312,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15314,"publishedVersion":440,"revision":62,"contentType":15316,"locale":29},{"sys":15313},{"type":12,"linkType":13,"id":14},{"sys":15315},{"id":21,"type":12,"linkType":22},{"sys":15317},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15319,"metaTitle":450,"metaDescription":451,"mainTitle":15320,"subtitle":469,"heroImage":15335,"ctaButton":492,"ctaLink":493},[449],{"data":15321,"content":15322,"nodeType":74},{},[15323,15329],{"data":15324,"content":15325,"nodeType":78},{},[15326],{"data":15327,"marks":15328,"value":461,"nodeType":82},{},[],{"data":15330,"content":15331,"nodeType":87},{},[15332],{"data":15333,"marks":15334,"value":468,"nodeType":82},{},[],{"metadata":15336,"sys":15339,"fields":15344},{"tags":15337,"concepts":15338},[],[],{"space":15340,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15342,"publishedVersion":62,"revision":44,"locale":29},{"sys":15341},{"type":12,"linkType":13,"id":14},{"sys":15343},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15345},{"url":484,"details":15346,"fileName":490,"contentType":491},{"size":486,"image":15347},{"width":488,"height":489},{"sys":15349,"fields":15352},{"id":15350,"createdAt":15351},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":15353,"slug":15354,"articleIntro":15353,"category":15355},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[15356],{"metadata":15357,"sys":15360,"fields":15367},{"tags":15358,"concepts":15359},[],[],{"space":15361,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15363,"publishedVersion":440,"revision":62,"contentType":15365,"locale":29},{"sys":15362},{"type":12,"linkType":13,"id":14},{"sys":15364},{"id":21,"type":12,"linkType":22},{"sys":15366},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15368,"metaTitle":450,"metaDescription":451,"mainTitle":15369,"subtitle":469,"heroImage":15384,"ctaButton":492,"ctaLink":493},[449],{"data":15370,"content":15371,"nodeType":74},{},[15372,15378],{"data":15373,"content":15374,"nodeType":78},{},[15375],{"data":15376,"marks":15377,"value":461,"nodeType":82},{},[],{"data":15379,"content":15380,"nodeType":87},{},[15381],{"data":15382,"marks":15383,"value":468,"nodeType":82},{},[],{"metadata":15385,"sys":15388,"fields":15393},{"tags":15386,"concepts":15387},[],[],{"space":15389,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15391,"publishedVersion":62,"revision":44,"locale":29},{"sys":15390},{"type":12,"linkType":13,"id":14},{"sys":15392},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15394},{"url":484,"details":15395,"fileName":490,"contentType":491},{"size":486,"image":15396},{"width":488,"height":489},{"sys":15398,"fields":15401},{"id":15399,"createdAt":15400},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":15402,"slug":15403,"articleIntro":15402,"category":15404},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[15405],{"metadata":15406,"sys":15409,"fields":15416},{"tags":15407,"concepts":15408},[],[],{"space":15410,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15412,"publishedVersion":440,"revision":62,"contentType":15414,"locale":29},{"sys":15411},{"type":12,"linkType":13,"id":14},{"sys":15413},{"id":21,"type":12,"linkType":22},{"sys":15415},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15417,"metaTitle":450,"metaDescription":451,"mainTitle":15418,"subtitle":469,"heroImage":15433,"ctaButton":492,"ctaLink":493},[449],{"data":15419,"content":15420,"nodeType":74},{},[15421,15427],{"data":15422,"content":15423,"nodeType":78},{},[15424],{"data":15425,"marks":15426,"value":461,"nodeType":82},{},[],{"data":15428,"content":15429,"nodeType":87},{},[15430],{"data":15431,"marks":15432,"value":468,"nodeType":82},{},[],{"metadata":15434,"sys":15437,"fields":15442},{"tags":15435,"concepts":15436},[],[],{"space":15438,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15440,"publishedVersion":62,"revision":44,"locale":29},{"sys":15439},{"type":12,"linkType":13,"id":14},{"sys":15441},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15443},{"url":484,"details":15444,"fileName":490,"contentType":491},{"size":486,"image":15445},{"width":488,"height":489},{"sys":15447,"fields":15450},{"id":15448,"createdAt":15449},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":15451,"slug":15452,"articleIntro":15451,"category":15453},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[15454],{"metadata":15455,"sys":15458,"fields":15465},{"tags":15456,"concepts":15457},[],[],{"space":15459,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15461,"publishedVersion":440,"revision":62,"contentType":15463,"locale":29},{"sys":15460},{"type":12,"linkType":13,"id":14},{"sys":15462},{"id":21,"type":12,"linkType":22},{"sys":15464},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15466,"metaTitle":450,"metaDescription":451,"mainTitle":15467,"subtitle":469,"heroImage":15482,"ctaButton":492,"ctaLink":493},[449],{"data":15468,"content":15469,"nodeType":74},{},[15470,15476],{"data":15471,"content":15472,"nodeType":78},{},[15473],{"data":15474,"marks":15475,"value":461,"nodeType":82},{},[],{"data":15477,"content":15478,"nodeType":87},{},[15479],{"data":15480,"marks":15481,"value":468,"nodeType":82},{},[],{"metadata":15483,"sys":15486,"fields":15491},{"tags":15484,"concepts":15485},[],[],{"space":15487,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15489,"publishedVersion":62,"revision":44,"locale":29},{"sys":15488},{"type":12,"linkType":13,"id":14},{"sys":15490},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15492},{"url":484,"details":15493,"fileName":490,"contentType":491},{"size":486,"image":15494},{"width":488,"height":489},{"sys":15496,"fields":15499},{"id":15497,"createdAt":15498},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":15500,"slug":15501,"articleIntro":15500,"category":15502},"Compte 2184 - Mobilier","compte-2184-mobilier",[15503],{"metadata":15504,"sys":15507,"fields":15514},{"tags":15505,"concepts":15506},[],[],{"space":15508,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15510,"publishedVersion":440,"revision":62,"contentType":15512,"locale":29},{"sys":15509},{"type":12,"linkType":13,"id":14},{"sys":15511},{"id":21,"type":12,"linkType":22},{"sys":15513},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15515,"metaTitle":450,"metaDescription":451,"mainTitle":15516,"subtitle":469,"heroImage":15531,"ctaButton":492,"ctaLink":493},[449],{"data":15517,"content":15518,"nodeType":74},{},[15519,15525],{"data":15520,"content":15521,"nodeType":78},{},[15522],{"data":15523,"marks":15524,"value":461,"nodeType":82},{},[],{"data":15526,"content":15527,"nodeType":87},{},[15528],{"data":15529,"marks":15530,"value":468,"nodeType":82},{},[],{"metadata":15532,"sys":15535,"fields":15540},{"tags":15533,"concepts":15534},[],[],{"space":15536,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15538,"publishedVersion":62,"revision":44,"locale":29},{"sys":15537},{"type":12,"linkType":13,"id":14},{"sys":15539},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15541},{"url":484,"details":15542,"fileName":490,"contentType":491},{"size":486,"image":15543},{"width":488,"height":489},{"sys":15545,"fields":15548},{"id":15546,"createdAt":15547},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":15549,"slug":15550,"articleIntro":15549,"category":15551},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[15552],{"metadata":15553,"sys":15556,"fields":15563},{"tags":15554,"concepts":15555},[],[],{"space":15557,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15559,"publishedVersion":440,"revision":62,"contentType":15561,"locale":29},{"sys":15558},{"type":12,"linkType":13,"id":14},{"sys":15560},{"id":21,"type":12,"linkType":22},{"sys":15562},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15564,"metaTitle":450,"metaDescription":451,"mainTitle":15565,"subtitle":469,"heroImage":15580,"ctaButton":492,"ctaLink":493},[449],{"data":15566,"content":15567,"nodeType":74},{},[15568,15574],{"data":15569,"content":15570,"nodeType":78},{},[15571],{"data":15572,"marks":15573,"value":461,"nodeType":82},{},[],{"data":15575,"content":15576,"nodeType":87},{},[15577],{"data":15578,"marks":15579,"value":468,"nodeType":82},{},[],{"metadata":15581,"sys":15584,"fields":15589},{"tags":15582,"concepts":15583},[],[],{"space":15585,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15587,"publishedVersion":62,"revision":44,"locale":29},{"sys":15586},{"type":12,"linkType":13,"id":14},{"sys":15588},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15590},{"url":484,"details":15591,"fileName":490,"contentType":491},{"size":486,"image":15592},{"width":488,"height":489},{"sys":15594,"fields":15597},{"id":15595,"createdAt":15596},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":15598,"slug":15599,"articleIntro":15598,"category":15600},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[15601],{"metadata":15602,"sys":15605,"fields":15612},{"tags":15603,"concepts":15604},[],[],{"space":15606,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15608,"publishedVersion":440,"revision":62,"contentType":15610,"locale":29},{"sys":15607},{"type":12,"linkType":13,"id":14},{"sys":15609},{"id":21,"type":12,"linkType":22},{"sys":15611},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15613,"metaTitle":450,"metaDescription":451,"mainTitle":15614,"subtitle":469,"heroImage":15629,"ctaButton":492,"ctaLink":493},[449],{"data":15615,"content":15616,"nodeType":74},{},[15617,15623],{"data":15618,"content":15619,"nodeType":78},{},[15620],{"data":15621,"marks":15622,"value":461,"nodeType":82},{},[],{"data":15624,"content":15625,"nodeType":87},{},[15626],{"data":15627,"marks":15628,"value":468,"nodeType":82},{},[],{"metadata":15630,"sys":15633,"fields":15638},{"tags":15631,"concepts":15632},[],[],{"space":15634,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15636,"publishedVersion":62,"revision":44,"locale":29},{"sys":15635},{"type":12,"linkType":13,"id":14},{"sys":15637},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15639},{"url":484,"details":15640,"fileName":490,"contentType":491},{"size":486,"image":15641},{"width":488,"height":489},{"sys":15643,"fields":15646},{"id":15644,"createdAt":15645},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":15647,"slug":15648,"articleIntro":-1,"category":15649},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[15650],{"metadata":15651,"sys":15654,"fields":15661},{"tags":15652,"concepts":15653},[],[],{"space":15655,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15657,"publishedVersion":440,"revision":62,"contentType":15659,"locale":29},{"sys":15656},{"type":12,"linkType":13,"id":14},{"sys":15658},{"id":21,"type":12,"linkType":22},{"sys":15660},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15662,"metaTitle":450,"metaDescription":451,"mainTitle":15663,"subtitle":469,"heroImage":15678,"ctaButton":492,"ctaLink":493},[449],{"data":15664,"content":15665,"nodeType":74},{},[15666,15672],{"data":15667,"content":15668,"nodeType":78},{},[15669],{"data":15670,"marks":15671,"value":461,"nodeType":82},{},[],{"data":15673,"content":15674,"nodeType":87},{},[15675],{"data":15676,"marks":15677,"value":468,"nodeType":82},{},[],{"metadata":15679,"sys":15682,"fields":15687},{"tags":15680,"concepts":15681},[],[],{"space":15683,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15685,"publishedVersion":62,"revision":44,"locale":29},{"sys":15684},{"type":12,"linkType":13,"id":14},{"sys":15686},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15688},{"url":484,"details":15689,"fileName":490,"contentType":491},{"size":486,"image":15690},{"width":488,"height":489},{"sys":15692,"fields":15695},{"id":15693,"createdAt":15694},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":15696,"slug":15697,"articleIntro":15696,"category":15698},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[15699],{"metadata":15700,"sys":15703,"fields":15710},{"tags":15701,"concepts":15702},[],[],{"space":15704,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15706,"publishedVersion":440,"revision":62,"contentType":15708,"locale":29},{"sys":15705},{"type":12,"linkType":13,"id":14},{"sys":15707},{"id":21,"type":12,"linkType":22},{"sys":15709},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15711,"metaTitle":450,"metaDescription":451,"mainTitle":15712,"subtitle":469,"heroImage":15727,"ctaButton":492,"ctaLink":493},[449],{"data":15713,"content":15714,"nodeType":74},{},[15715,15721],{"data":15716,"content":15717,"nodeType":78},{},[15718],{"data":15719,"marks":15720,"value":461,"nodeType":82},{},[],{"data":15722,"content":15723,"nodeType":87},{},[15724],{"data":15725,"marks":15726,"value":468,"nodeType":82},{},[],{"metadata":15728,"sys":15731,"fields":15736},{"tags":15729,"concepts":15730},[],[],{"space":15732,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15734,"publishedVersion":62,"revision":44,"locale":29},{"sys":15733},{"type":12,"linkType":13,"id":14},{"sys":15735},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15737},{"url":484,"details":15738,"fileName":490,"contentType":491},{"size":486,"image":15739},{"width":488,"height":489},{"sys":15741,"fields":15744},{"id":15742,"createdAt":15743},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":15745,"slug":15746,"articleIntro":15745,"category":15747},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[15748],{"metadata":15749,"sys":15752,"fields":15759},{"tags":15750,"concepts":15751},[],[],{"space":15753,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15755,"publishedVersion":440,"revision":62,"contentType":15757,"locale":29},{"sys":15754},{"type":12,"linkType":13,"id":14},{"sys":15756},{"id":21,"type":12,"linkType":22},{"sys":15758},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15760,"metaTitle":450,"metaDescription":451,"mainTitle":15761,"subtitle":469,"heroImage":15776,"ctaButton":492,"ctaLink":493},[449],{"data":15762,"content":15763,"nodeType":74},{},[15764,15770],{"data":15765,"content":15766,"nodeType":78},{},[15767],{"data":15768,"marks":15769,"value":461,"nodeType":82},{},[],{"data":15771,"content":15772,"nodeType":87},{},[15773],{"data":15774,"marks":15775,"value":468,"nodeType":82},{},[],{"metadata":15777,"sys":15780,"fields":15785},{"tags":15778,"concepts":15779},[],[],{"space":15781,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15783,"publishedVersion":62,"revision":44,"locale":29},{"sys":15782},{"type":12,"linkType":13,"id":14},{"sys":15784},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15786},{"url":484,"details":15787,"fileName":490,"contentType":491},{"size":486,"image":15788},{"width":488,"height":489},{"sys":15790,"fields":15793},{"id":15791,"createdAt":15792},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":15794,"slug":15795,"articleIntro":-1,"category":15796},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[15797],{"metadata":15798,"sys":15801,"fields":15808},{"tags":15799,"concepts":15800},[],[],{"space":15802,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15804,"publishedVersion":440,"revision":62,"contentType":15806,"locale":29},{"sys":15803},{"type":12,"linkType":13,"id":14},{"sys":15805},{"id":21,"type":12,"linkType":22},{"sys":15807},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15809,"metaTitle":450,"metaDescription":451,"mainTitle":15810,"subtitle":469,"heroImage":15825,"ctaButton":492,"ctaLink":493},[449],{"data":15811,"content":15812,"nodeType":74},{},[15813,15819],{"data":15814,"content":15815,"nodeType":78},{},[15816],{"data":15817,"marks":15818,"value":461,"nodeType":82},{},[],{"data":15820,"content":15821,"nodeType":87},{},[15822],{"data":15823,"marks":15824,"value":468,"nodeType":82},{},[],{"metadata":15826,"sys":15829,"fields":15834},{"tags":15827,"concepts":15828},[],[],{"space":15830,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15832,"publishedVersion":62,"revision":44,"locale":29},{"sys":15831},{"type":12,"linkType":13,"id":14},{"sys":15833},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15835},{"url":484,"details":15836,"fileName":490,"contentType":491},{"size":486,"image":15837},{"width":488,"height":489},{"sys":15839,"fields":15842},{"id":15840,"createdAt":15841},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":15843,"slug":15844,"articleIntro":15843,"category":15845},"2768 - Intérêts courus","compte-2768-interets-courus",[15846],{"metadata":15847,"sys":15850,"fields":15857},{"tags":15848,"concepts":15849},[],[],{"space":15851,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15853,"publishedVersion":440,"revision":62,"contentType":15855,"locale":29},{"sys":15852},{"type":12,"linkType":13,"id":14},{"sys":15854},{"id":21,"type":12,"linkType":22},{"sys":15856},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15858,"metaTitle":450,"metaDescription":451,"mainTitle":15859,"subtitle":469,"heroImage":15874,"ctaButton":492,"ctaLink":493},[449],{"data":15860,"content":15861,"nodeType":74},{},[15862,15868],{"data":15863,"content":15864,"nodeType":78},{},[15865],{"data":15866,"marks":15867,"value":461,"nodeType":82},{},[],{"data":15869,"content":15870,"nodeType":87},{},[15871],{"data":15872,"marks":15873,"value":468,"nodeType":82},{},[],{"metadata":15875,"sys":15878,"fields":15883},{"tags":15876,"concepts":15877},[],[],{"space":15879,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15881,"publishedVersion":62,"revision":44,"locale":29},{"sys":15880},{"type":12,"linkType":13,"id":14},{"sys":15882},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15884},{"url":484,"details":15885,"fileName":490,"contentType":491},{"size":486,"image":15886},{"width":488,"height":489},{"sys":15888,"fields":15891},{"id":15889,"createdAt":15890},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15892,"slug":15893,"articleIntro":15892,"category":15894},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15895],{"metadata":15896,"sys":15899,"fields":15906},{"tags":15897,"concepts":15898},[],[],{"space":15900,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15902,"publishedVersion":440,"revision":62,"contentType":15904,"locale":29},{"sys":15901},{"type":12,"linkType":13,"id":14},{"sys":15903},{"id":21,"type":12,"linkType":22},{"sys":15905},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15907,"metaTitle":450,"metaDescription":451,"mainTitle":15908,"subtitle":469,"heroImage":15923,"ctaButton":492,"ctaLink":493},[449],{"data":15909,"content":15910,"nodeType":74},{},[15911,15917],{"data":15912,"content":15913,"nodeType":78},{},[15914],{"data":15915,"marks":15916,"value":461,"nodeType":82},{},[],{"data":15918,"content":15919,"nodeType":87},{},[15920],{"data":15921,"marks":15922,"value":468,"nodeType":82},{},[],{"metadata":15924,"sys":15927,"fields":15932},{"tags":15925,"concepts":15926},[],[],{"space":15928,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15930,"publishedVersion":62,"revision":44,"locale":29},{"sys":15929},{"type":12,"linkType":13,"id":14},{"sys":15931},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15933},{"url":484,"details":15934,"fileName":490,"contentType":491},{"size":486,"image":15935},{"width":488,"height":489},{"sys":15937,"fields":15940},{"id":15938,"createdAt":15939},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":15941,"slug":15942,"articleIntro":15941,"category":15943},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[15944],{"metadata":15945,"sys":15948,"fields":15955},{"tags":15946,"concepts":15947},[],[],{"space":15949,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":15951,"publishedVersion":440,"revision":62,"contentType":15953,"locale":29},{"sys":15950},{"type":12,"linkType":13,"id":14},{"sys":15952},{"id":21,"type":12,"linkType":22},{"sys":15954},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":15956,"metaTitle":450,"metaDescription":451,"mainTitle":15957,"subtitle":469,"heroImage":15972,"ctaButton":492,"ctaLink":493},[449],{"data":15958,"content":15959,"nodeType":74},{},[15960,15966],{"data":15961,"content":15962,"nodeType":78},{},[15963],{"data":15964,"marks":15965,"value":461,"nodeType":82},{},[],{"data":15967,"content":15968,"nodeType":87},{},[15969],{"data":15970,"marks":15971,"value":468,"nodeType":82},{},[],{"metadata":15973,"sys":15976,"fields":15981},{"tags":15974,"concepts":15975},[],[],{"space":15977,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":15979,"publishedVersion":62,"revision":44,"locale":29},{"sys":15978},{"type":12,"linkType":13,"id":14},{"sys":15980},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":15982},{"url":484,"details":15983,"fileName":490,"contentType":491},{"size":486,"image":15984},{"width":488,"height":489},{"sys":15986,"fields":15989},{"id":15987,"createdAt":15988},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":15990,"slug":15991,"articleIntro":-1,"category":15992},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[15993],{"metadata":15994,"sys":15997,"fields":16004},{"tags":15995,"concepts":15996},[],[],{"space":15998,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16000,"publishedVersion":440,"revision":62,"contentType":16002,"locale":29},{"sys":15999},{"type":12,"linkType":13,"id":14},{"sys":16001},{"id":21,"type":12,"linkType":22},{"sys":16003},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16005,"metaTitle":450,"metaDescription":451,"mainTitle":16006,"subtitle":469,"heroImage":16021,"ctaButton":492,"ctaLink":493},[449],{"data":16007,"content":16008,"nodeType":74},{},[16009,16015],{"data":16010,"content":16011,"nodeType":78},{},[16012],{"data":16013,"marks":16014,"value":461,"nodeType":82},{},[],{"data":16016,"content":16017,"nodeType":87},{},[16018],{"data":16019,"marks":16020,"value":468,"nodeType":82},{},[],{"metadata":16022,"sys":16025,"fields":16030},{"tags":16023,"concepts":16024},[],[],{"space":16026,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16028,"publishedVersion":62,"revision":44,"locale":29},{"sys":16027},{"type":12,"linkType":13,"id":14},{"sys":16029},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16031},{"url":484,"details":16032,"fileName":490,"contentType":491},{"size":486,"image":16033},{"width":488,"height":489},{"sys":16035,"fields":16038},{"id":16036,"createdAt":16037},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":16039,"slug":16040,"articleIntro":16039,"category":16041},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[16042],{"metadata":16043,"sys":16046,"fields":16053},{"tags":16044,"concepts":16045},[],[],{"space":16047,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16049,"publishedVersion":440,"revision":62,"contentType":16051,"locale":29},{"sys":16048},{"type":12,"linkType":13,"id":14},{"sys":16050},{"id":21,"type":12,"linkType":22},{"sys":16052},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16054,"metaTitle":450,"metaDescription":451,"mainTitle":16055,"subtitle":469,"heroImage":16070,"ctaButton":492,"ctaLink":493},[449],{"data":16056,"content":16057,"nodeType":74},{},[16058,16064],{"data":16059,"content":16060,"nodeType":78},{},[16061],{"data":16062,"marks":16063,"value":461,"nodeType":82},{},[],{"data":16065,"content":16066,"nodeType":87},{},[16067],{"data":16068,"marks":16069,"value":468,"nodeType":82},{},[],{"metadata":16071,"sys":16074,"fields":16079},{"tags":16072,"concepts":16073},[],[],{"space":16075,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16077,"publishedVersion":62,"revision":44,"locale":29},{"sys":16076},{"type":12,"linkType":13,"id":14},{"sys":16078},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16080},{"url":484,"details":16081,"fileName":490,"contentType":491},{"size":486,"image":16082},{"width":488,"height":489},{"sys":16084,"fields":16087},{"id":16085,"createdAt":16086},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":16088,"slug":16089,"articleIntro":16088,"category":16090},"4886 - Charges","compte-4886-charges",[16091],{"metadata":16092,"sys":16095,"fields":16102},{"tags":16093,"concepts":16094},[],[],{"space":16096,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16098,"publishedVersion":440,"revision":62,"contentType":16100,"locale":29},{"sys":16097},{"type":12,"linkType":13,"id":14},{"sys":16099},{"id":21,"type":12,"linkType":22},{"sys":16101},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16103,"metaTitle":450,"metaDescription":451,"mainTitle":16104,"subtitle":469,"heroImage":16119,"ctaButton":492,"ctaLink":493},[449],{"data":16105,"content":16106,"nodeType":74},{},[16107,16113],{"data":16108,"content":16109,"nodeType":78},{},[16110],{"data":16111,"marks":16112,"value":461,"nodeType":82},{},[],{"data":16114,"content":16115,"nodeType":87},{},[16116],{"data":16117,"marks":16118,"value":468,"nodeType":82},{},[],{"metadata":16120,"sys":16123,"fields":16128},{"tags":16121,"concepts":16122},[],[],{"space":16124,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16126,"publishedVersion":62,"revision":44,"locale":29},{"sys":16125},{"type":12,"linkType":13,"id":14},{"sys":16127},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16129},{"url":484,"details":16130,"fileName":490,"contentType":491},{"size":486,"image":16131},{"width":488,"height":489},{"sys":16133,"fields":16136},{"id":16134,"createdAt":16135},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16137,"slug":16138,"articleIntro":-1,"category":16139},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[16140],{"metadata":16141,"sys":16144,"fields":16151},{"tags":16142,"concepts":16143},[],[],{"space":16145,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16147,"publishedVersion":440,"revision":62,"contentType":16149,"locale":29},{"sys":16146},{"type":12,"linkType":13,"id":14},{"sys":16148},{"id":21,"type":12,"linkType":22},{"sys":16150},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16152,"metaTitle":450,"metaDescription":451,"mainTitle":16153,"subtitle":469,"heroImage":16168,"ctaButton":492,"ctaLink":493},[449],{"data":16154,"content":16155,"nodeType":74},{},[16156,16162],{"data":16157,"content":16158,"nodeType":78},{},[16159],{"data":16160,"marks":16161,"value":461,"nodeType":82},{},[],{"data":16163,"content":16164,"nodeType":87},{},[16165],{"data":16166,"marks":16167,"value":468,"nodeType":82},{},[],{"metadata":16169,"sys":16172,"fields":16177},{"tags":16170,"concepts":16171},[],[],{"space":16173,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16175,"publishedVersion":62,"revision":44,"locale":29},{"sys":16174},{"type":12,"linkType":13,"id":14},{"sys":16176},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16178},{"url":484,"details":16179,"fileName":490,"contentType":491},{"size":486,"image":16180},{"width":488,"height":489},{"sys":16182,"fields":16185},{"id":16183,"createdAt":16184},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":16186,"slug":16187,"articleIntro":16186,"category":16188},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[16189],{"metadata":16190,"sys":16193,"fields":16200},{"tags":16191,"concepts":16192},[],[],{"space":16194,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16196,"publishedVersion":440,"revision":62,"contentType":16198,"locale":29},{"sys":16195},{"type":12,"linkType":13,"id":14},{"sys":16197},{"id":21,"type":12,"linkType":22},{"sys":16199},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16201,"metaTitle":450,"metaDescription":451,"mainTitle":16202,"subtitle":469,"heroImage":16217,"ctaButton":492,"ctaLink":493},[449],{"data":16203,"content":16204,"nodeType":74},{},[16205,16211],{"data":16206,"content":16207,"nodeType":78},{},[16208],{"data":16209,"marks":16210,"value":461,"nodeType":82},{},[],{"data":16212,"content":16213,"nodeType":87},{},[16214],{"data":16215,"marks":16216,"value":468,"nodeType":82},{},[],{"metadata":16218,"sys":16221,"fields":16226},{"tags":16219,"concepts":16220},[],[],{"space":16222,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16224,"publishedVersion":62,"revision":44,"locale":29},{"sys":16223},{"type":12,"linkType":13,"id":14},{"sys":16225},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16227},{"url":484,"details":16228,"fileName":490,"contentType":491},{"size":486,"image":16229},{"width":488,"height":489},{"sys":16231,"fields":16234},{"id":16232,"createdAt":16233},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":16235,"slug":16236,"articleIntro":16235,"category":16237},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[16238],{"metadata":16239,"sys":16242,"fields":16249},{"tags":16240,"concepts":16241},[],[],{"space":16243,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16245,"publishedVersion":440,"revision":62,"contentType":16247,"locale":29},{"sys":16244},{"type":12,"linkType":13,"id":14},{"sys":16246},{"id":21,"type":12,"linkType":22},{"sys":16248},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16250,"metaTitle":450,"metaDescription":451,"mainTitle":16251,"subtitle":469,"heroImage":16266,"ctaButton":492,"ctaLink":493},[449],{"data":16252,"content":16253,"nodeType":74},{},[16254,16260],{"data":16255,"content":16256,"nodeType":78},{},[16257],{"data":16258,"marks":16259,"value":461,"nodeType":82},{},[],{"data":16261,"content":16262,"nodeType":87},{},[16263],{"data":16264,"marks":16265,"value":468,"nodeType":82},{},[],{"metadata":16267,"sys":16270,"fields":16275},{"tags":16268,"concepts":16269},[],[],{"space":16271,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16273,"publishedVersion":62,"revision":44,"locale":29},{"sys":16272},{"type":12,"linkType":13,"id":14},{"sys":16274},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16276},{"url":484,"details":16277,"fileName":490,"contentType":491},{"size":486,"image":16278},{"width":488,"height":489},{"sys":16280,"fields":16283},{"id":16281,"createdAt":16282},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":16284,"slug":16285,"articleIntro":16284,"category":16286},"Compte 6412 - Congés payés","compte-6412-conges-payes",[16287],{"metadata":16288,"sys":16291,"fields":16298},{"tags":16289,"concepts":16290},[],[],{"space":16292,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16294,"publishedVersion":440,"revision":62,"contentType":16296,"locale":29},{"sys":16293},{"type":12,"linkType":13,"id":14},{"sys":16295},{"id":21,"type":12,"linkType":22},{"sys":16297},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16299,"metaTitle":450,"metaDescription":451,"mainTitle":16300,"subtitle":469,"heroImage":16315,"ctaButton":492,"ctaLink":493},[449],{"data":16301,"content":16302,"nodeType":74},{},[16303,16309],{"data":16304,"content":16305,"nodeType":78},{},[16306],{"data":16307,"marks":16308,"value":461,"nodeType":82},{},[],{"data":16310,"content":16311,"nodeType":87},{},[16312],{"data":16313,"marks":16314,"value":468,"nodeType":82},{},[],{"metadata":16316,"sys":16319,"fields":16324},{"tags":16317,"concepts":16318},[],[],{"space":16320,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16322,"publishedVersion":62,"revision":44,"locale":29},{"sys":16321},{"type":12,"linkType":13,"id":14},{"sys":16323},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16325},{"url":484,"details":16326,"fileName":490,"contentType":491},{"size":486,"image":16327},{"width":488,"height":489},{"sys":16329,"fields":16332},{"id":16330,"createdAt":16331},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":16333,"slug":16334,"articleIntro":16333,"category":16335},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[16336],{"metadata":16337,"sys":16340,"fields":16347},{"tags":16338,"concepts":16339},[],[],{"space":16341,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16343,"publishedVersion":440,"revision":62,"contentType":16345,"locale":29},{"sys":16342},{"type":12,"linkType":13,"id":14},{"sys":16344},{"id":21,"type":12,"linkType":22},{"sys":16346},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16348,"metaTitle":450,"metaDescription":451,"mainTitle":16349,"subtitle":469,"heroImage":16364,"ctaButton":492,"ctaLink":493},[449],{"data":16350,"content":16351,"nodeType":74},{},[16352,16358],{"data":16353,"content":16354,"nodeType":78},{},[16355],{"data":16356,"marks":16357,"value":461,"nodeType":82},{},[],{"data":16359,"content":16360,"nodeType":87},{},[16361],{"data":16362,"marks":16363,"value":468,"nodeType":82},{},[],{"metadata":16365,"sys":16368,"fields":16373},{"tags":16366,"concepts":16367},[],[],{"space":16369,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16371,"publishedVersion":62,"revision":44,"locale":29},{"sys":16370},{"type":12,"linkType":13,"id":14},{"sys":16372},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16374},{"url":484,"details":16375,"fileName":490,"contentType":491},{"size":486,"image":16376},{"width":488,"height":489},{"sys":16378,"fields":16381},{"id":16379,"createdAt":16380},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":16382,"slug":16383,"articleIntro":16382,"category":16384},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[16385],{"metadata":16386,"sys":16389,"fields":16396},{"tags":16387,"concepts":16388},[],[],{"space":16390,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16392,"publishedVersion":440,"revision":62,"contentType":16394,"locale":29},{"sys":16391},{"type":12,"linkType":13,"id":14},{"sys":16393},{"id":21,"type":12,"linkType":22},{"sys":16395},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16397,"metaTitle":450,"metaDescription":451,"mainTitle":16398,"subtitle":469,"heroImage":16413,"ctaButton":492,"ctaLink":493},[449],{"data":16399,"content":16400,"nodeType":74},{},[16401,16407],{"data":16402,"content":16403,"nodeType":78},{},[16404],{"data":16405,"marks":16406,"value":461,"nodeType":82},{},[],{"data":16408,"content":16409,"nodeType":87},{},[16410],{"data":16411,"marks":16412,"value":468,"nodeType":82},{},[],{"metadata":16414,"sys":16417,"fields":16422},{"tags":16415,"concepts":16416},[],[],{"space":16418,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16420,"publishedVersion":62,"revision":44,"locale":29},{"sys":16419},{"type":12,"linkType":13,"id":14},{"sys":16421},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16423},{"url":484,"details":16424,"fileName":490,"contentType":491},{"size":486,"image":16425},{"width":488,"height":489},{"sys":16427,"fields":16430},{"id":16428,"createdAt":16429},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":16431,"slug":16432,"articleIntro":16431,"category":16433},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[16434],{"metadata":16435,"sys":16438,"fields":16445},{"tags":16436,"concepts":16437},[],[],{"space":16439,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16441,"publishedVersion":440,"revision":62,"contentType":16443,"locale":29},{"sys":16440},{"type":12,"linkType":13,"id":14},{"sys":16442},{"id":21,"type":12,"linkType":22},{"sys":16444},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16446,"metaTitle":450,"metaDescription":451,"mainTitle":16447,"subtitle":469,"heroImage":16462,"ctaButton":492,"ctaLink":493},[449],{"data":16448,"content":16449,"nodeType":74},{},[16450,16456],{"data":16451,"content":16452,"nodeType":78},{},[16453],{"data":16454,"marks":16455,"value":461,"nodeType":82},{},[],{"data":16457,"content":16458,"nodeType":87},{},[16459],{"data":16460,"marks":16461,"value":468,"nodeType":82},{},[],{"metadata":16463,"sys":16466,"fields":16471},{"tags":16464,"concepts":16465},[],[],{"space":16467,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16469,"publishedVersion":62,"revision":44,"locale":29},{"sys":16468},{"type":12,"linkType":13,"id":14},{"sys":16470},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16472},{"url":484,"details":16473,"fileName":490,"contentType":491},{"size":486,"image":16474},{"width":488,"height":489},{"sys":16476,"fields":16479},{"id":16477,"createdAt":16478},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":16480,"slug":16481,"articleIntro":16480,"category":16482},"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",[16483],{"metadata":16484,"sys":16487,"fields":16494},{"tags":16485,"concepts":16486},[],[],{"space":16488,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16490,"publishedVersion":440,"revision":62,"contentType":16492,"locale":29},{"sys":16489},{"type":12,"linkType":13,"id":14},{"sys":16491},{"id":21,"type":12,"linkType":22},{"sys":16493},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16495,"metaTitle":450,"metaDescription":451,"mainTitle":16496,"subtitle":469,"heroImage":16511,"ctaButton":492,"ctaLink":493},[449],{"data":16497,"content":16498,"nodeType":74},{},[16499,16505],{"data":16500,"content":16501,"nodeType":78},{},[16502],{"data":16503,"marks":16504,"value":461,"nodeType":82},{},[],{"data":16506,"content":16507,"nodeType":87},{},[16508],{"data":16509,"marks":16510,"value":468,"nodeType":82},{},[],{"metadata":16512,"sys":16515,"fields":16520},{"tags":16513,"concepts":16514},[],[],{"space":16516,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16518,"publishedVersion":62,"revision":44,"locale":29},{"sys":16517},{"type":12,"linkType":13,"id":14},{"sys":16519},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16521},{"url":484,"details":16522,"fileName":490,"contentType":491},{"size":486,"image":16523},{"width":488,"height":489},{"sys":16525,"fields":16528},{"id":16526,"createdAt":16527},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":16529,"slug":16530,"articleIntro":16529,"category":16531},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[16532],{"metadata":16533,"sys":16536,"fields":16543},{"tags":16534,"concepts":16535},[],[],{"space":16537,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16539,"publishedVersion":440,"revision":62,"contentType":16541,"locale":29},{"sys":16538},{"type":12,"linkType":13,"id":14},{"sys":16540},{"id":21,"type":12,"linkType":22},{"sys":16542},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16544,"metaTitle":450,"metaDescription":451,"mainTitle":16545,"subtitle":469,"heroImage":16560,"ctaButton":492,"ctaLink":493},[449],{"data":16546,"content":16547,"nodeType":74},{},[16548,16554],{"data":16549,"content":16550,"nodeType":78},{},[16551],{"data":16552,"marks":16553,"value":461,"nodeType":82},{},[],{"data":16555,"content":16556,"nodeType":87},{},[16557],{"data":16558,"marks":16559,"value":468,"nodeType":82},{},[],{"metadata":16561,"sys":16564,"fields":16569},{"tags":16562,"concepts":16563},[],[],{"space":16565,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16567,"publishedVersion":62,"revision":44,"locale":29},{"sys":16566},{"type":12,"linkType":13,"id":14},{"sys":16568},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16570},{"url":484,"details":16571,"fileName":490,"contentType":491},{"size":486,"image":16572},{"width":488,"height":489},{"sys":16574,"fields":16577},{"id":16575,"createdAt":16576},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":16578,"slug":16579,"articleIntro":16578,"category":16580},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[16581],{"metadata":16582,"sys":16585,"fields":16592},{"tags":16583,"concepts":16584},[],[],{"space":16586,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16588,"publishedVersion":440,"revision":62,"contentType":16590,"locale":29},{"sys":16587},{"type":12,"linkType":13,"id":14},{"sys":16589},{"id":21,"type":12,"linkType":22},{"sys":16591},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16593,"metaTitle":450,"metaDescription":451,"mainTitle":16594,"subtitle":469,"heroImage":16609,"ctaButton":492,"ctaLink":493},[449],{"data":16595,"content":16596,"nodeType":74},{},[16597,16603],{"data":16598,"content":16599,"nodeType":78},{},[16600],{"data":16601,"marks":16602,"value":461,"nodeType":82},{},[],{"data":16604,"content":16605,"nodeType":87},{},[16606],{"data":16607,"marks":16608,"value":468,"nodeType":82},{},[],{"metadata":16610,"sys":16613,"fields":16618},{"tags":16611,"concepts":16612},[],[],{"space":16614,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16616,"publishedVersion":62,"revision":44,"locale":29},{"sys":16615},{"type":12,"linkType":13,"id":14},{"sys":16617},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16619},{"url":484,"details":16620,"fileName":490,"contentType":491},{"size":486,"image":16621},{"width":488,"height":489},{"sys":16623,"fields":16626},{"id":16624,"createdAt":16625},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":16627,"slug":16628,"articleIntro":16627,"category":16629},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[16630],{"metadata":16631,"sys":16634,"fields":16641},{"tags":16632,"concepts":16633},[],[],{"space":16635,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16637,"publishedVersion":440,"revision":62,"contentType":16639,"locale":29},{"sys":16636},{"type":12,"linkType":13,"id":14},{"sys":16638},{"id":21,"type":12,"linkType":22},{"sys":16640},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16642,"metaTitle":450,"metaDescription":451,"mainTitle":16643,"subtitle":469,"heroImage":16658,"ctaButton":492,"ctaLink":493},[449],{"data":16644,"content":16645,"nodeType":74},{},[16646,16652],{"data":16647,"content":16648,"nodeType":78},{},[16649],{"data":16650,"marks":16651,"value":461,"nodeType":82},{},[],{"data":16653,"content":16654,"nodeType":87},{},[16655],{"data":16656,"marks":16657,"value":468,"nodeType":82},{},[],{"metadata":16659,"sys":16662,"fields":16667},{"tags":16660,"concepts":16661},[],[],{"space":16663,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16665,"publishedVersion":62,"revision":44,"locale":29},{"sys":16664},{"type":12,"linkType":13,"id":14},{"sys":16666},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16668},{"url":484,"details":16669,"fileName":490,"contentType":491},{"size":486,"image":16670},{"width":488,"height":489},{"sys":16672,"fields":16675},{"id":16673,"createdAt":16674},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":16676,"slug":16677,"articleIntro":16676,"category":16678},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[16679],{"metadata":16680,"sys":16683,"fields":16690},{"tags":16681,"concepts":16682},[],[],{"space":16684,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16686,"publishedVersion":440,"revision":62,"contentType":16688,"locale":29},{"sys":16685},{"type":12,"linkType":13,"id":14},{"sys":16687},{"id":21,"type":12,"linkType":22},{"sys":16689},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16691,"metaTitle":450,"metaDescription":451,"mainTitle":16692,"subtitle":469,"heroImage":16707,"ctaButton":492,"ctaLink":493},[449],{"data":16693,"content":16694,"nodeType":74},{},[16695,16701],{"data":16696,"content":16697,"nodeType":78},{},[16698],{"data":16699,"marks":16700,"value":461,"nodeType":82},{},[],{"data":16702,"content":16703,"nodeType":87},{},[16704],{"data":16705,"marks":16706,"value":468,"nodeType":82},{},[],{"metadata":16708,"sys":16711,"fields":16716},{"tags":16709,"concepts":16710},[],[],{"space":16712,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16714,"publishedVersion":62,"revision":44,"locale":29},{"sys":16713},{"type":12,"linkType":13,"id":14},{"sys":16715},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16717},{"url":484,"details":16718,"fileName":490,"contentType":491},{"size":486,"image":16719},{"width":488,"height":489},{"sys":16721,"fields":16724},{"id":16722,"createdAt":16723},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":16725,"slug":16726,"articleIntro":-1,"category":16727},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[16728],{"metadata":16729,"sys":16732,"fields":16739},{"tags":16730,"concepts":16731},[],[],{"space":16733,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16735,"publishedVersion":440,"revision":62,"contentType":16737,"locale":29},{"sys":16734},{"type":12,"linkType":13,"id":14},{"sys":16736},{"id":21,"type":12,"linkType":22},{"sys":16738},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16740,"metaTitle":450,"metaDescription":451,"mainTitle":16741,"subtitle":469,"heroImage":16756,"ctaButton":492,"ctaLink":493},[449],{"data":16742,"content":16743,"nodeType":74},{},[16744,16750],{"data":16745,"content":16746,"nodeType":78},{},[16747],{"data":16748,"marks":16749,"value":461,"nodeType":82},{},[],{"data":16751,"content":16752,"nodeType":87},{},[16753],{"data":16754,"marks":16755,"value":468,"nodeType":82},{},[],{"metadata":16757,"sys":16760,"fields":16765},{"tags":16758,"concepts":16759},[],[],{"space":16761,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16763,"publishedVersion":62,"revision":44,"locale":29},{"sys":16762},{"type":12,"linkType":13,"id":14},{"sys":16764},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16766},{"url":484,"details":16767,"fileName":490,"contentType":491},{"size":486,"image":16768},{"width":488,"height":489},{"sys":16770,"fields":16773},{"id":16771,"createdAt":16772},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":16774,"slug":16775,"articleIntro":16774,"category":16776},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[16777],{"metadata":16778,"sys":16781,"fields":16788},{"tags":16779,"concepts":16780},[],[],{"space":16782,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16784,"publishedVersion":440,"revision":62,"contentType":16786,"locale":29},{"sys":16783},{"type":12,"linkType":13,"id":14},{"sys":16785},{"id":21,"type":12,"linkType":22},{"sys":16787},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16789,"metaTitle":450,"metaDescription":451,"mainTitle":16790,"subtitle":469,"heroImage":16805,"ctaButton":492,"ctaLink":493},[449],{"data":16791,"content":16792,"nodeType":74},{},[16793,16799],{"data":16794,"content":16795,"nodeType":78},{},[16796],{"data":16797,"marks":16798,"value":461,"nodeType":82},{},[],{"data":16800,"content":16801,"nodeType":87},{},[16802],{"data":16803,"marks":16804,"value":468,"nodeType":82},{},[],{"metadata":16806,"sys":16809,"fields":16814},{"tags":16807,"concepts":16808},[],[],{"space":16810,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16812,"publishedVersion":62,"revision":44,"locale":29},{"sys":16811},{"type":12,"linkType":13,"id":14},{"sys":16813},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16815},{"url":484,"details":16816,"fileName":490,"contentType":491},{"size":486,"image":16817},{"width":488,"height":489},{"sys":16819,"fields":16822},{"id":16820,"createdAt":16821},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":16823,"slug":16824,"articleIntro":16823,"category":16825},"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",[16826],{"metadata":16827,"sys":16830,"fields":16837},{"tags":16828,"concepts":16829},[],[],{"space":16831,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16833,"publishedVersion":440,"revision":62,"contentType":16835,"locale":29},{"sys":16832},{"type":12,"linkType":13,"id":14},{"sys":16834},{"id":21,"type":12,"linkType":22},{"sys":16836},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16838,"metaTitle":450,"metaDescription":451,"mainTitle":16839,"subtitle":469,"heroImage":16854,"ctaButton":492,"ctaLink":493},[449],{"data":16840,"content":16841,"nodeType":74},{},[16842,16848],{"data":16843,"content":16844,"nodeType":78},{},[16845],{"data":16846,"marks":16847,"value":461,"nodeType":82},{},[],{"data":16849,"content":16850,"nodeType":87},{},[16851],{"data":16852,"marks":16853,"value":468,"nodeType":82},{},[],{"metadata":16855,"sys":16858,"fields":16863},{"tags":16856,"concepts":16857},[],[],{"space":16859,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16861,"publishedVersion":62,"revision":44,"locale":29},{"sys":16860},{"type":12,"linkType":13,"id":14},{"sys":16862},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16864},{"url":484,"details":16865,"fileName":490,"contentType":491},{"size":486,"image":16866},{"width":488,"height":489},{"sys":16868,"fields":16871},{"id":16869,"createdAt":16870},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":16872,"slug":16873,"articleIntro":16872,"category":16874},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[16875],{"metadata":16876,"sys":16879,"fields":16886},{"tags":16877,"concepts":16878},[],[],{"space":16880,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16882,"publishedVersion":440,"revision":62,"contentType":16884,"locale":29},{"sys":16881},{"type":12,"linkType":13,"id":14},{"sys":16883},{"id":21,"type":12,"linkType":22},{"sys":16885},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16887,"metaTitle":450,"metaDescription":451,"mainTitle":16888,"subtitle":469,"heroImage":16903,"ctaButton":492,"ctaLink":493},[449],{"data":16889,"content":16890,"nodeType":74},{},[16891,16897],{"data":16892,"content":16893,"nodeType":78},{},[16894],{"data":16895,"marks":16896,"value":461,"nodeType":82},{},[],{"data":16898,"content":16899,"nodeType":87},{},[16900],{"data":16901,"marks":16902,"value":468,"nodeType":82},{},[],{"metadata":16904,"sys":16907,"fields":16912},{"tags":16905,"concepts":16906},[],[],{"space":16908,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16910,"publishedVersion":62,"revision":44,"locale":29},{"sys":16909},{"type":12,"linkType":13,"id":14},{"sys":16911},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16913},{"url":484,"details":16914,"fileName":490,"contentType":491},{"size":486,"image":16915},{"width":488,"height":489},{"sys":16917,"fields":16920},{"id":16918,"createdAt":16919},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":16921,"slug":16922,"articleIntro":-1,"category":16923},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[16924],{"metadata":16925,"sys":16928,"fields":16935},{"tags":16926,"concepts":16927},[],[],{"space":16929,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16931,"publishedVersion":440,"revision":62,"contentType":16933,"locale":29},{"sys":16930},{"type":12,"linkType":13,"id":14},{"sys":16932},{"id":21,"type":12,"linkType":22},{"sys":16934},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16936,"metaTitle":450,"metaDescription":451,"mainTitle":16937,"subtitle":469,"heroImage":16952,"ctaButton":492,"ctaLink":493},[449],{"data":16938,"content":16939,"nodeType":74},{},[16940,16946],{"data":16941,"content":16942,"nodeType":78},{},[16943],{"data":16944,"marks":16945,"value":461,"nodeType":82},{},[],{"data":16947,"content":16948,"nodeType":87},{},[16949],{"data":16950,"marks":16951,"value":468,"nodeType":82},{},[],{"metadata":16953,"sys":16956,"fields":16961},{"tags":16954,"concepts":16955},[],[],{"space":16957,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":16959,"publishedVersion":62,"revision":44,"locale":29},{"sys":16958},{"type":12,"linkType":13,"id":14},{"sys":16960},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":16962},{"url":484,"details":16963,"fileName":490,"contentType":491},{"size":486,"image":16964},{"width":488,"height":489},{"sys":16966,"fields":16969},{"id":16967,"createdAt":16968},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":16970,"slug":16971,"articleIntro":16970,"category":16972},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[16973],{"metadata":16974,"sys":16977,"fields":16984},{"tags":16975,"concepts":16976},[],[],{"space":16978,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":16980,"publishedVersion":440,"revision":62,"contentType":16982,"locale":29},{"sys":16979},{"type":12,"linkType":13,"id":14},{"sys":16981},{"id":21,"type":12,"linkType":22},{"sys":16983},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":16985,"metaTitle":450,"metaDescription":451,"mainTitle":16986,"subtitle":469,"heroImage":17001,"ctaButton":492,"ctaLink":493},[449],{"data":16987,"content":16988,"nodeType":74},{},[16989,16995],{"data":16990,"content":16991,"nodeType":78},{},[16992],{"data":16993,"marks":16994,"value":461,"nodeType":82},{},[],{"data":16996,"content":16997,"nodeType":87},{},[16998],{"data":16999,"marks":17000,"value":468,"nodeType":82},{},[],{"metadata":17002,"sys":17005,"fields":17010},{"tags":17003,"concepts":17004},[],[],{"space":17006,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17008,"publishedVersion":62,"revision":44,"locale":29},{"sys":17007},{"type":12,"linkType":13,"id":14},{"sys":17009},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17011},{"url":484,"details":17012,"fileName":490,"contentType":491},{"size":486,"image":17013},{"width":488,"height":489},{"sys":17015,"fields":17018},{"id":17016,"createdAt":17017},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":17019,"slug":17020,"articleIntro":17019,"category":17021},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[17022],{"metadata":17023,"sys":17026,"fields":17033},{"tags":17024,"concepts":17025},[],[],{"space":17027,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17029,"publishedVersion":440,"revision":62,"contentType":17031,"locale":29},{"sys":17028},{"type":12,"linkType":13,"id":14},{"sys":17030},{"id":21,"type":12,"linkType":22},{"sys":17032},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17034,"metaTitle":450,"metaDescription":451,"mainTitle":17035,"subtitle":469,"heroImage":17050,"ctaButton":492,"ctaLink":493},[449],{"data":17036,"content":17037,"nodeType":74},{},[17038,17044],{"data":17039,"content":17040,"nodeType":78},{},[17041],{"data":17042,"marks":17043,"value":461,"nodeType":82},{},[],{"data":17045,"content":17046,"nodeType":87},{},[17047],{"data":17048,"marks":17049,"value":468,"nodeType":82},{},[],{"metadata":17051,"sys":17054,"fields":17059},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17057,"publishedVersion":62,"revision":44,"locale":29},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17060},{"url":484,"details":17061,"fileName":490,"contentType":491},{"size":486,"image":17062},{"width":488,"height":489},{"sys":17064,"fields":17067},{"id":17065,"createdAt":17066},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":17068,"slug":17069,"articleIntro":-1,"category":17070},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[17071],{"metadata":17072,"sys":17075,"fields":17082},{"tags":17073,"concepts":17074},[],[],{"space":17076,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17078,"publishedVersion":440,"revision":62,"contentType":17080,"locale":29},{"sys":17077},{"type":12,"linkType":13,"id":14},{"sys":17079},{"id":21,"type":12,"linkType":22},{"sys":17081},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17083,"metaTitle":450,"metaDescription":451,"mainTitle":17084,"subtitle":469,"heroImage":17099,"ctaButton":492,"ctaLink":493},[449],{"data":17085,"content":17086,"nodeType":74},{},[17087,17093],{"data":17088,"content":17089,"nodeType":78},{},[17090],{"data":17091,"marks":17092,"value":461,"nodeType":82},{},[],{"data":17094,"content":17095,"nodeType":87},{},[17096],{"data":17097,"marks":17098,"value":468,"nodeType":82},{},[],{"metadata":17100,"sys":17103,"fields":17108},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17106,"publishedVersion":62,"revision":44,"locale":29},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17109},{"url":484,"details":17110,"fileName":490,"contentType":491},{"size":486,"image":17111},{"width":488,"height":489},{"sys":17113,"fields":17116},{"id":17114,"createdAt":17115},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":17117,"slug":17118,"articleIntro":-1,"category":17119},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[17120],{"metadata":17121,"sys":17124,"fields":17131},{"tags":17122,"concepts":17123},[],[],{"space":17125,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17127,"publishedVersion":440,"revision":62,"contentType":17129,"locale":29},{"sys":17126},{"type":12,"linkType":13,"id":14},{"sys":17128},{"id":21,"type":12,"linkType":22},{"sys":17130},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17132,"metaTitle":450,"metaDescription":451,"mainTitle":17133,"subtitle":469,"heroImage":17148,"ctaButton":492,"ctaLink":493},[449],{"data":17134,"content":17135,"nodeType":74},{},[17136,17142],{"data":17137,"content":17138,"nodeType":78},{},[17139],{"data":17140,"marks":17141,"value":461,"nodeType":82},{},[],{"data":17143,"content":17144,"nodeType":87},{},[17145],{"data":17146,"marks":17147,"value":468,"nodeType":82},{},[],{"metadata":17149,"sys":17152,"fields":17157},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17155,"publishedVersion":62,"revision":44,"locale":29},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17158},{"url":484,"details":17159,"fileName":490,"contentType":491},{"size":486,"image":17160},{"width":488,"height":489},{"sys":17162,"fields":17165},{"id":17163,"createdAt":17164},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":17166,"slug":17167,"articleIntro":17166,"category":17168},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[17169],{"metadata":17170,"sys":17173,"fields":17180},{"tags":17171,"concepts":17172},[],[],{"space":17174,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17176,"publishedVersion":440,"revision":62,"contentType":17178,"locale":29},{"sys":17175},{"type":12,"linkType":13,"id":14},{"sys":17177},{"id":21,"type":12,"linkType":22},{"sys":17179},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17181,"metaTitle":450,"metaDescription":451,"mainTitle":17182,"subtitle":469,"heroImage":17197,"ctaButton":492,"ctaLink":493},[449],{"data":17183,"content":17184,"nodeType":74},{},[17185,17191],{"data":17186,"content":17187,"nodeType":78},{},[17188],{"data":17189,"marks":17190,"value":461,"nodeType":82},{},[],{"data":17192,"content":17193,"nodeType":87},{},[17194],{"data":17195,"marks":17196,"value":468,"nodeType":82},{},[],{"metadata":17198,"sys":17201,"fields":17206},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17204,"publishedVersion":62,"revision":44,"locale":29},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17207},{"url":484,"details":17208,"fileName":490,"contentType":491},{"size":486,"image":17209},{"width":488,"height":489},{"sys":17211,"fields":17214},{"id":17212,"createdAt":17213},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":17215,"slug":17216,"articleIntro":17215,"category":17217},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[17218],{"metadata":17219,"sys":17222,"fields":17229},{"tags":17220,"concepts":17221},[],[],{"space":17223,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17225,"publishedVersion":440,"revision":62,"contentType":17227,"locale":29},{"sys":17224},{"type":12,"linkType":13,"id":14},{"sys":17226},{"id":21,"type":12,"linkType":22},{"sys":17228},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17230,"metaTitle":450,"metaDescription":451,"mainTitle":17231,"subtitle":469,"heroImage":17246,"ctaButton":492,"ctaLink":493},[449],{"data":17232,"content":17233,"nodeType":74},{},[17234,17240],{"data":17235,"content":17236,"nodeType":78},{},[17237],{"data":17238,"marks":17239,"value":461,"nodeType":82},{},[],{"data":17241,"content":17242,"nodeType":87},{},[17243],{"data":17244,"marks":17245,"value":468,"nodeType":82},{},[],{"metadata":17247,"sys":17250,"fields":17255},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17253,"publishedVersion":62,"revision":44,"locale":29},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17256},{"url":484,"details":17257,"fileName":490,"contentType":491},{"size":486,"image":17258},{"width":488,"height":489},{"sys":17260,"fields":17263},{"id":17261,"createdAt":17262},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":17264,"slug":17265,"articleIntro":17264,"category":17266},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[17267],{"metadata":17268,"sys":17271,"fields":17278},{"tags":17269,"concepts":17270},[],[],{"space":17272,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17274,"publishedVersion":440,"revision":62,"contentType":17276,"locale":29},{"sys":17273},{"type":12,"linkType":13,"id":14},{"sys":17275},{"id":21,"type":12,"linkType":22},{"sys":17277},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17279,"metaTitle":450,"metaDescription":451,"mainTitle":17280,"subtitle":469,"heroImage":17295,"ctaButton":492,"ctaLink":493},[449],{"data":17281,"content":17282,"nodeType":74},{},[17283,17289],{"data":17284,"content":17285,"nodeType":78},{},[17286],{"data":17287,"marks":17288,"value":461,"nodeType":82},{},[],{"data":17290,"content":17291,"nodeType":87},{},[17292],{"data":17293,"marks":17294,"value":468,"nodeType":82},{},[],{"metadata":17296,"sys":17299,"fields":17304},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17302,"publishedVersion":62,"revision":44,"locale":29},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17305},{"url":484,"details":17306,"fileName":490,"contentType":491},{"size":486,"image":17307},{"width":488,"height":489},{"sys":17309,"fields":17312},{"id":17310,"createdAt":17311},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":17313,"slug":17314,"articleIntro":17313,"category":17315},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[17316],{"metadata":17317,"sys":17320,"fields":17327},{"tags":17318,"concepts":17319},[],[],{"space":17321,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17323,"publishedVersion":440,"revision":62,"contentType":17325,"locale":29},{"sys":17322},{"type":12,"linkType":13,"id":14},{"sys":17324},{"id":21,"type":12,"linkType":22},{"sys":17326},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17328,"metaTitle":450,"metaDescription":451,"mainTitle":17329,"subtitle":469,"heroImage":17344,"ctaButton":492,"ctaLink":493},[449],{"data":17330,"content":17331,"nodeType":74},{},[17332,17338],{"data":17333,"content":17334,"nodeType":78},{},[17335],{"data":17336,"marks":17337,"value":461,"nodeType":82},{},[],{"data":17339,"content":17340,"nodeType":87},{},[17341],{"data":17342,"marks":17343,"value":468,"nodeType":82},{},[],{"metadata":17345,"sys":17348,"fields":17353},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17351,"publishedVersion":62,"revision":44,"locale":29},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17354},{"url":484,"details":17355,"fileName":490,"contentType":491},{"size":486,"image":17356},{"width":488,"height":489},{"sys":17358,"fields":17361},{"id":17359,"createdAt":17360},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":17362,"slug":17363,"articleIntro":17362,"category":17364},"6232 - Echantillons","compte-6232-echantillons",[17365],{"metadata":17366,"sys":17369,"fields":17376},{"tags":17367,"concepts":17368},[],[],{"space":17370,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17372,"publishedVersion":440,"revision":62,"contentType":17374,"locale":29},{"sys":17371},{"type":12,"linkType":13,"id":14},{"sys":17373},{"id":21,"type":12,"linkType":22},{"sys":17375},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17377,"metaTitle":450,"metaDescription":451,"mainTitle":17378,"subtitle":469,"heroImage":17393,"ctaButton":492,"ctaLink":493},[449],{"data":17379,"content":17380,"nodeType":74},{},[17381,17387],{"data":17382,"content":17383,"nodeType":78},{},[17384],{"data":17385,"marks":17386,"value":461,"nodeType":82},{},[],{"data":17388,"content":17389,"nodeType":87},{},[17390],{"data":17391,"marks":17392,"value":468,"nodeType":82},{},[],{"metadata":17394,"sys":17397,"fields":17402},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17400,"publishedVersion":62,"revision":44,"locale":29},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17403},{"url":484,"details":17404,"fileName":490,"contentType":491},{"size":486,"image":17405},{"width":488,"height":489},{"sys":17407,"fields":17410},{"id":17408,"createdAt":17409},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":17411,"slug":17412,"articleIntro":17411,"category":17413},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[17414],{"metadata":17415,"sys":17418,"fields":17425},{"tags":17416,"concepts":17417},[],[],{"space":17419,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17421,"publishedVersion":440,"revision":62,"contentType":17423,"locale":29},{"sys":17420},{"type":12,"linkType":13,"id":14},{"sys":17422},{"id":21,"type":12,"linkType":22},{"sys":17424},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17426,"metaTitle":450,"metaDescription":451,"mainTitle":17427,"subtitle":469,"heroImage":17442,"ctaButton":492,"ctaLink":493},[449],{"data":17428,"content":17429,"nodeType":74},{},[17430,17436],{"data":17431,"content":17432,"nodeType":78},{},[17433],{"data":17434,"marks":17435,"value":461,"nodeType":82},{},[],{"data":17437,"content":17438,"nodeType":87},{},[17439],{"data":17440,"marks":17441,"value":468,"nodeType":82},{},[],{"metadata":17443,"sys":17446,"fields":17451},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17449,"publishedVersion":62,"revision":44,"locale":29},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17452},{"url":484,"details":17453,"fileName":490,"contentType":491},{"size":486,"image":17454},{"width":488,"height":489},{"sys":17456,"fields":17459},{"id":17457,"createdAt":17458},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":17460,"slug":17461,"articleIntro":17460,"category":17462},"Compte 614 - Charges locatives","compte-614-charges-locatives",[17463],{"metadata":17464,"sys":17467,"fields":17474},{"tags":17465,"concepts":17466},[],[],{"space":17468,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17470,"publishedVersion":440,"revision":62,"contentType":17472,"locale":29},{"sys":17469},{"type":12,"linkType":13,"id":14},{"sys":17471},{"id":21,"type":12,"linkType":22},{"sys":17473},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17475,"metaTitle":450,"metaDescription":451,"mainTitle":17476,"subtitle":469,"heroImage":17491,"ctaButton":492,"ctaLink":493},[449],{"data":17477,"content":17478,"nodeType":74},{},[17479,17485],{"data":17480,"content":17481,"nodeType":78},{},[17482],{"data":17483,"marks":17484,"value":461,"nodeType":82},{},[],{"data":17486,"content":17487,"nodeType":87},{},[17488],{"data":17489,"marks":17490,"value":468,"nodeType":82},{},[],{"metadata":17492,"sys":17495,"fields":17500},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17498,"publishedVersion":62,"revision":44,"locale":29},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17501},{"url":484,"details":17502,"fileName":490,"contentType":491},{"size":486,"image":17503},{"width":488,"height":489},{"sys":17505,"fields":17508},{"id":17506,"createdAt":17507},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":17509,"slug":17510,"articleIntro":-1,"category":17511},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[17512],{"metadata":17513,"sys":17516,"fields":17523},{"tags":17514,"concepts":17515},[],[],{"space":17517,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17519,"publishedVersion":440,"revision":62,"contentType":17521,"locale":29},{"sys":17518},{"type":12,"linkType":13,"id":14},{"sys":17520},{"id":21,"type":12,"linkType":22},{"sys":17522},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17524,"metaTitle":450,"metaDescription":451,"mainTitle":17525,"subtitle":469,"heroImage":17540,"ctaButton":492,"ctaLink":493},[449],{"data":17526,"content":17527,"nodeType":74},{},[17528,17534],{"data":17529,"content":17530,"nodeType":78},{},[17531],{"data":17532,"marks":17533,"value":461,"nodeType":82},{},[],{"data":17535,"content":17536,"nodeType":87},{},[17537],{"data":17538,"marks":17539,"value":468,"nodeType":82},{},[],{"metadata":17541,"sys":17544,"fields":17549},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17547,"publishedVersion":62,"revision":44,"locale":29},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17550},{"url":484,"details":17551,"fileName":490,"contentType":491},{"size":486,"image":17552},{"width":488,"height":489},{"sys":17554,"fields":17557},{"id":17555,"createdAt":17556},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":17558,"slug":17559,"articleIntro":17558,"category":17560},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[17561],{"metadata":17562,"sys":17565,"fields":17572},{"tags":17563,"concepts":17564},[],[],{"space":17566,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17568,"publishedVersion":440,"revision":62,"contentType":17570,"locale":29},{"sys":17567},{"type":12,"linkType":13,"id":14},{"sys":17569},{"id":21,"type":12,"linkType":22},{"sys":17571},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17573,"metaTitle":450,"metaDescription":451,"mainTitle":17574,"subtitle":469,"heroImage":17589,"ctaButton":492,"ctaLink":493},[449],{"data":17575,"content":17576,"nodeType":74},{},[17577,17583],{"data":17578,"content":17579,"nodeType":78},{},[17580],{"data":17581,"marks":17582,"value":461,"nodeType":82},{},[],{"data":17584,"content":17585,"nodeType":87},{},[17586],{"data":17587,"marks":17588,"value":468,"nodeType":82},{},[],{"metadata":17590,"sys":17593,"fields":17598},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17596,"publishedVersion":62,"revision":44,"locale":29},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17599},{"url":484,"details":17600,"fileName":490,"contentType":491},{"size":486,"image":17601},{"width":488,"height":489},{"sys":17603,"fields":17606},{"id":17604,"createdAt":17605},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":17607,"slug":17608,"articleIntro":17607,"category":17609},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[17610],{"metadata":17611,"sys":17614,"fields":17621},{"tags":17612,"concepts":17613},[],[],{"space":17615,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17617,"publishedVersion":440,"revision":62,"contentType":17619,"locale":29},{"sys":17616},{"type":12,"linkType":13,"id":14},{"sys":17618},{"id":21,"type":12,"linkType":22},{"sys":17620},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17622,"metaTitle":450,"metaDescription":451,"mainTitle":17623,"subtitle":469,"heroImage":17638,"ctaButton":492,"ctaLink":493},[449],{"data":17624,"content":17625,"nodeType":74},{},[17626,17632],{"data":17627,"content":17628,"nodeType":78},{},[17629],{"data":17630,"marks":17631,"value":461,"nodeType":82},{},[],{"data":17633,"content":17634,"nodeType":87},{},[17635],{"data":17636,"marks":17637,"value":468,"nodeType":82},{},[],{"metadata":17639,"sys":17642,"fields":17647},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17645,"publishedVersion":62,"revision":44,"locale":29},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17648},{"url":484,"details":17649,"fileName":490,"contentType":491},{"size":486,"image":17650},{"width":488,"height":489},{"sys":17652,"fields":17655},{"id":17653,"createdAt":17654},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":17656,"slug":17657,"articleIntro":17656,"category":17658},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[17659],{"metadata":17660,"sys":17663,"fields":17670},{"tags":17661,"concepts":17662},[],[],{"space":17664,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17666,"publishedVersion":440,"revision":62,"contentType":17668,"locale":29},{"sys":17665},{"type":12,"linkType":13,"id":14},{"sys":17667},{"id":21,"type":12,"linkType":22},{"sys":17669},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17671,"metaTitle":450,"metaDescription":451,"mainTitle":17672,"subtitle":469,"heroImage":17687,"ctaButton":492,"ctaLink":493},[449],{"data":17673,"content":17674,"nodeType":74},{},[17675,17681],{"data":17676,"content":17677,"nodeType":78},{},[17678],{"data":17679,"marks":17680,"value":461,"nodeType":82},{},[],{"data":17682,"content":17683,"nodeType":87},{},[17684],{"data":17685,"marks":17686,"value":468,"nodeType":82},{},[],{"metadata":17688,"sys":17691,"fields":17696},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17694,"publishedVersion":62,"revision":44,"locale":29},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17697},{"url":484,"details":17698,"fileName":490,"contentType":491},{"size":486,"image":17699},{"width":488,"height":489},{"sys":17701,"fields":17704},{"id":17702,"createdAt":17703},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":17705,"slug":17706,"articleIntro":17705,"category":17707},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[17708],{"metadata":17709,"sys":17712,"fields":17719},{"tags":17710,"concepts":17711},[],[],{"space":17713,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17715,"publishedVersion":440,"revision":62,"contentType":17717,"locale":29},{"sys":17714},{"type":12,"linkType":13,"id":14},{"sys":17716},{"id":21,"type":12,"linkType":22},{"sys":17718},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17720,"metaTitle":450,"metaDescription":451,"mainTitle":17721,"subtitle":469,"heroImage":17736,"ctaButton":492,"ctaLink":493},[449],{"data":17722,"content":17723,"nodeType":74},{},[17724,17730],{"data":17725,"content":17726,"nodeType":78},{},[17727],{"data":17728,"marks":17729,"value":461,"nodeType":82},{},[],{"data":17731,"content":17732,"nodeType":87},{},[17733],{"data":17734,"marks":17735,"value":468,"nodeType":82},{},[],{"metadata":17737,"sys":17740,"fields":17745},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17743,"publishedVersion":62,"revision":44,"locale":29},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17746},{"url":484,"details":17747,"fileName":490,"contentType":491},{"size":486,"image":17748},{"width":488,"height":489},{"sys":17750,"fields":17753},{"id":17751,"createdAt":17752},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":17754,"slug":17755,"articleIntro":-1,"category":17756},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[17757],{"metadata":17758,"sys":17761,"fields":17768},{"tags":17759,"concepts":17760},[],[],{"space":17762,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17764,"publishedVersion":440,"revision":62,"contentType":17766,"locale":29},{"sys":17763},{"type":12,"linkType":13,"id":14},{"sys":17765},{"id":21,"type":12,"linkType":22},{"sys":17767},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17769,"metaTitle":450,"metaDescription":451,"mainTitle":17770,"subtitle":469,"heroImage":17785,"ctaButton":492,"ctaLink":493},[449],{"data":17771,"content":17772,"nodeType":74},{},[17773,17779],{"data":17774,"content":17775,"nodeType":78},{},[17776],{"data":17777,"marks":17778,"value":461,"nodeType":82},{},[],{"data":17780,"content":17781,"nodeType":87},{},[17782],{"data":17783,"marks":17784,"value":468,"nodeType":82},{},[],{"metadata":17786,"sys":17789,"fields":17794},{"tags":17787,"concepts":17788},[],[],{"space":17790,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17792,"publishedVersion":62,"revision":44,"locale":29},{"sys":17791},{"type":12,"linkType":13,"id":14},{"sys":17793},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17795},{"url":484,"details":17796,"fileName":490,"contentType":491},{"size":486,"image":17797},{"width":488,"height":489},{"sys":17799,"fields":17802},{"id":17800,"createdAt":17801},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":17803,"slug":17804,"articleIntro":17803,"category":17805},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[17806],{"metadata":17807,"sys":17810,"fields":17817},{"tags":17808,"concepts":17809},[],[],{"space":17811,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17813,"publishedVersion":440,"revision":62,"contentType":17815,"locale":29},{"sys":17812},{"type":12,"linkType":13,"id":14},{"sys":17814},{"id":21,"type":12,"linkType":22},{"sys":17816},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17818,"metaTitle":450,"metaDescription":451,"mainTitle":17819,"subtitle":469,"heroImage":17834,"ctaButton":492,"ctaLink":493},[449],{"data":17820,"content":17821,"nodeType":74},{},[17822,17828],{"data":17823,"content":17824,"nodeType":78},{},[17825],{"data":17826,"marks":17827,"value":461,"nodeType":82},{},[],{"data":17829,"content":17830,"nodeType":87},{},[17831],{"data":17832,"marks":17833,"value":468,"nodeType":82},{},[],{"metadata":17835,"sys":17838,"fields":17843},{"tags":17836,"concepts":17837},[],[],{"space":17839,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17841,"publishedVersion":62,"revision":44,"locale":29},{"sys":17840},{"type":12,"linkType":13,"id":14},{"sys":17842},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17844},{"url":484,"details":17845,"fileName":490,"contentType":491},{"size":486,"image":17846},{"width":488,"height":489},{"sys":17848,"fields":17851},{"id":17849,"createdAt":17850},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":17852,"slug":17853,"articleIntro":-1,"category":17854},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[17855],{"metadata":17856,"sys":17859,"fields":17866},{"tags":17857,"concepts":17858},[],[],{"space":17860,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17862,"publishedVersion":440,"revision":62,"contentType":17864,"locale":29},{"sys":17861},{"type":12,"linkType":13,"id":14},{"sys":17863},{"id":21,"type":12,"linkType":22},{"sys":17865},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17867,"metaTitle":450,"metaDescription":451,"mainTitle":17868,"subtitle":469,"heroImage":17883,"ctaButton":492,"ctaLink":493},[449],{"data":17869,"content":17870,"nodeType":74},{},[17871,17877],{"data":17872,"content":17873,"nodeType":78},{},[17874],{"data":17875,"marks":17876,"value":461,"nodeType":82},{},[],{"data":17878,"content":17879,"nodeType":87},{},[17880],{"data":17881,"marks":17882,"value":468,"nodeType":82},{},[],{"metadata":17884,"sys":17887,"fields":17892},{"tags":17885,"concepts":17886},[],[],{"space":17888,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17890,"publishedVersion":62,"revision":44,"locale":29},{"sys":17889},{"type":12,"linkType":13,"id":14},{"sys":17891},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17893},{"url":484,"details":17894,"fileName":490,"contentType":491},{"size":486,"image":17895},{"width":488,"height":489},{"sys":17897,"fields":17900},{"id":17898,"createdAt":17899},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":17901,"slug":17902,"articleIntro":17903,"category":17904},"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.",[17905],{"metadata":17906,"sys":17909,"fields":17916},{"tags":17907,"concepts":17908},[],[],{"space":17910,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17912,"publishedVersion":440,"revision":62,"contentType":17914,"locale":29},{"sys":17911},{"type":12,"linkType":13,"id":14},{"sys":17913},{"id":21,"type":12,"linkType":22},{"sys":17915},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17917,"metaTitle":450,"metaDescription":451,"mainTitle":17918,"subtitle":469,"heroImage":17933,"ctaButton":492,"ctaLink":493},[449],{"data":17919,"content":17920,"nodeType":74},{},[17921,17927],{"data":17922,"content":17923,"nodeType":78},{},[17924],{"data":17925,"marks":17926,"value":461,"nodeType":82},{},[],{"data":17928,"content":17929,"nodeType":87},{},[17930],{"data":17931,"marks":17932,"value":468,"nodeType":82},{},[],{"metadata":17934,"sys":17937,"fields":17942},{"tags":17935,"concepts":17936},[],[],{"space":17938,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17940,"publishedVersion":62,"revision":44,"locale":29},{"sys":17939},{"type":12,"linkType":13,"id":14},{"sys":17941},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17943},{"url":484,"details":17944,"fileName":490,"contentType":491},{"size":486,"image":17945},{"width":488,"height":489},{"sys":17947,"fields":17950},{"id":17948,"createdAt":17949},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":17951,"slug":17952,"articleIntro":17951,"category":17953},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[17954],{"metadata":17955,"sys":17958,"fields":17965},{"tags":17956,"concepts":17957},[],[],{"space":17959,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":17961,"publishedVersion":440,"revision":62,"contentType":17963,"locale":29},{"sys":17960},{"type":12,"linkType":13,"id":14},{"sys":17962},{"id":21,"type":12,"linkType":22},{"sys":17964},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":17966,"metaTitle":450,"metaDescription":451,"mainTitle":17967,"subtitle":469,"heroImage":17982,"ctaButton":492,"ctaLink":493},[449],{"data":17968,"content":17969,"nodeType":74},{},[17970,17976],{"data":17971,"content":17972,"nodeType":78},{},[17973],{"data":17974,"marks":17975,"value":461,"nodeType":82},{},[],{"data":17977,"content":17978,"nodeType":87},{},[17979],{"data":17980,"marks":17981,"value":468,"nodeType":82},{},[],{"metadata":17983,"sys":17986,"fields":17991},{"tags":17984,"concepts":17985},[],[],{"space":17987,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":17989,"publishedVersion":62,"revision":44,"locale":29},{"sys":17988},{"type":12,"linkType":13,"id":14},{"sys":17990},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":17992},{"url":484,"details":17993,"fileName":490,"contentType":491},{"size":486,"image":17994},{"width":488,"height":489},{"sys":17996,"fields":17999},{"id":17997,"createdAt":17998},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":18000,"slug":18001,"articleIntro":18000,"category":18002},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[18003],{"metadata":18004,"sys":18007,"fields":18014},{"tags":18005,"concepts":18006},[],[],{"space":18008,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18010,"publishedVersion":440,"revision":62,"contentType":18012,"locale":29},{"sys":18009},{"type":12,"linkType":13,"id":14},{"sys":18011},{"id":21,"type":12,"linkType":22},{"sys":18013},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18015,"metaTitle":450,"metaDescription":451,"mainTitle":18016,"subtitle":469,"heroImage":18031,"ctaButton":492,"ctaLink":493},[449],{"data":18017,"content":18018,"nodeType":74},{},[18019,18025],{"data":18020,"content":18021,"nodeType":78},{},[18022],{"data":18023,"marks":18024,"value":461,"nodeType":82},{},[],{"data":18026,"content":18027,"nodeType":87},{},[18028],{"data":18029,"marks":18030,"value":468,"nodeType":82},{},[],{"metadata":18032,"sys":18035,"fields":18040},{"tags":18033,"concepts":18034},[],[],{"space":18036,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18038,"publishedVersion":62,"revision":44,"locale":29},{"sys":18037},{"type":12,"linkType":13,"id":14},{"sys":18039},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18041},{"url":484,"details":18042,"fileName":490,"contentType":491},{"size":486,"image":18043},{"width":488,"height":489},{"sys":18045,"fields":18048},{"id":18046,"createdAt":18047},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":18049,"slug":18050,"articleIntro":18049,"category":18051},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[18052],{"metadata":18053,"sys":18056,"fields":18063},{"tags":18054,"concepts":18055},[],[],{"space":18057,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18059,"publishedVersion":440,"revision":62,"contentType":18061,"locale":29},{"sys":18058},{"type":12,"linkType":13,"id":14},{"sys":18060},{"id":21,"type":12,"linkType":22},{"sys":18062},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18064,"metaTitle":450,"metaDescription":451,"mainTitle":18065,"subtitle":469,"heroImage":18080,"ctaButton":492,"ctaLink":493},[449],{"data":18066,"content":18067,"nodeType":74},{},[18068,18074],{"data":18069,"content":18070,"nodeType":78},{},[18071],{"data":18072,"marks":18073,"value":461,"nodeType":82},{},[],{"data":18075,"content":18076,"nodeType":87},{},[18077],{"data":18078,"marks":18079,"value":468,"nodeType":82},{},[],{"metadata":18081,"sys":18084,"fields":18089},{"tags":18082,"concepts":18083},[],[],{"space":18085,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18087,"publishedVersion":62,"revision":44,"locale":29},{"sys":18086},{"type":12,"linkType":13,"id":14},{"sys":18088},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18090},{"url":484,"details":18091,"fileName":490,"contentType":491},{"size":486,"image":18092},{"width":488,"height":489},{"sys":18094,"fields":18097},{"id":18095,"createdAt":18096},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":18098,"slug":18099,"articleIntro":18098,"category":18100},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[18101],{"metadata":18102,"sys":18105,"fields":18112},{"tags":18103,"concepts":18104},[],[],{"space":18106,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18108,"publishedVersion":440,"revision":62,"contentType":18110,"locale":29},{"sys":18107},{"type":12,"linkType":13,"id":14},{"sys":18109},{"id":21,"type":12,"linkType":22},{"sys":18111},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18113,"metaTitle":450,"metaDescription":451,"mainTitle":18114,"subtitle":469,"heroImage":18129,"ctaButton":492,"ctaLink":493},[449],{"data":18115,"content":18116,"nodeType":74},{},[18117,18123],{"data":18118,"content":18119,"nodeType":78},{},[18120],{"data":18121,"marks":18122,"value":461,"nodeType":82},{},[],{"data":18124,"content":18125,"nodeType":87},{},[18126],{"data":18127,"marks":18128,"value":468,"nodeType":82},{},[],{"metadata":18130,"sys":18133,"fields":18138},{"tags":18131,"concepts":18132},[],[],{"space":18134,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18136,"publishedVersion":62,"revision":44,"locale":29},{"sys":18135},{"type":12,"linkType":13,"id":14},{"sys":18137},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18139},{"url":484,"details":18140,"fileName":490,"contentType":491},{"size":486,"image":18141},{"width":488,"height":489},{"sys":18143,"fields":18146},{"id":18144,"createdAt":18145},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":18147,"slug":18148,"articleIntro":18147,"category":18149},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[18150],{"metadata":18151,"sys":18154,"fields":18161},{"tags":18152,"concepts":18153},[],[],{"space":18155,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18157,"publishedVersion":440,"revision":62,"contentType":18159,"locale":29},{"sys":18156},{"type":12,"linkType":13,"id":14},{"sys":18158},{"id":21,"type":12,"linkType":22},{"sys":18160},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18162,"metaTitle":450,"metaDescription":451,"mainTitle":18163,"subtitle":469,"heroImage":18178,"ctaButton":492,"ctaLink":493},[449],{"data":18164,"content":18165,"nodeType":74},{},[18166,18172],{"data":18167,"content":18168,"nodeType":78},{},[18169],{"data":18170,"marks":18171,"value":461,"nodeType":82},{},[],{"data":18173,"content":18174,"nodeType":87},{},[18175],{"data":18176,"marks":18177,"value":468,"nodeType":82},{},[],{"metadata":18179,"sys":18182,"fields":18187},{"tags":18180,"concepts":18181},[],[],{"space":18183,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18185,"publishedVersion":62,"revision":44,"locale":29},{"sys":18184},{"type":12,"linkType":13,"id":14},{"sys":18186},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18188},{"url":484,"details":18189,"fileName":490,"contentType":491},{"size":486,"image":18190},{"width":488,"height":489},{"sys":18192,"fields":18195},{"id":18193,"createdAt":18194},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":18196,"slug":18197,"articleIntro":18196,"category":18198},"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",[18199],{"metadata":18200,"sys":18203,"fields":18210},{"tags":18201,"concepts":18202},[],[],{"space":18204,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18206,"publishedVersion":440,"revision":62,"contentType":18208,"locale":29},{"sys":18205},{"type":12,"linkType":13,"id":14},{"sys":18207},{"id":21,"type":12,"linkType":22},{"sys":18209},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18211,"metaTitle":450,"metaDescription":451,"mainTitle":18212,"subtitle":469,"heroImage":18227,"ctaButton":492,"ctaLink":493},[449],{"data":18213,"content":18214,"nodeType":74},{},[18215,18221],{"data":18216,"content":18217,"nodeType":78},{},[18218],{"data":18219,"marks":18220,"value":461,"nodeType":82},{},[],{"data":18222,"content":18223,"nodeType":87},{},[18224],{"data":18225,"marks":18226,"value":468,"nodeType":82},{},[],{"metadata":18228,"sys":18231,"fields":18236},{"tags":18229,"concepts":18230},[],[],{"space":18232,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18234,"publishedVersion":62,"revision":44,"locale":29},{"sys":18233},{"type":12,"linkType":13,"id":14},{"sys":18235},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18237},{"url":484,"details":18238,"fileName":490,"contentType":491},{"size":486,"image":18239},{"width":488,"height":489},{"sys":18241,"fields":18244},{"id":18242,"createdAt":18243},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":18245,"slug":18246,"articleIntro":-1,"category":18247},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[18248],{"metadata":18249,"sys":18252,"fields":18259},{"tags":18250,"concepts":18251},[],[],{"space":18253,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18255,"publishedVersion":440,"revision":62,"contentType":18257,"locale":29},{"sys":18254},{"type":12,"linkType":13,"id":14},{"sys":18256},{"id":21,"type":12,"linkType":22},{"sys":18258},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18260,"metaTitle":450,"metaDescription":451,"mainTitle":18261,"subtitle":469,"heroImage":18276,"ctaButton":492,"ctaLink":493},[449],{"data":18262,"content":18263,"nodeType":74},{},[18264,18270],{"data":18265,"content":18266,"nodeType":78},{},[18267],{"data":18268,"marks":18269,"value":461,"nodeType":82},{},[],{"data":18271,"content":18272,"nodeType":87},{},[18273],{"data":18274,"marks":18275,"value":468,"nodeType":82},{},[],{"metadata":18277,"sys":18280,"fields":18285},{"tags":18278,"concepts":18279},[],[],{"space":18281,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18283,"publishedVersion":62,"revision":44,"locale":29},{"sys":18282},{"type":12,"linkType":13,"id":14},{"sys":18284},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18286},{"url":484,"details":18287,"fileName":490,"contentType":491},{"size":486,"image":18288},{"width":488,"height":489},{"sys":18290,"fields":18293},{"id":18291,"createdAt":18292},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":18294,"slug":18295,"articleIntro":18294,"category":18296},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[18297],{"metadata":18298,"sys":18301,"fields":18308},{"tags":18299,"concepts":18300},[],[],{"space":18302,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18304,"publishedVersion":440,"revision":62,"contentType":18306,"locale":29},{"sys":18303},{"type":12,"linkType":13,"id":14},{"sys":18305},{"id":21,"type":12,"linkType":22},{"sys":18307},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18309,"metaTitle":450,"metaDescription":451,"mainTitle":18310,"subtitle":469,"heroImage":18325,"ctaButton":492,"ctaLink":493},[449],{"data":18311,"content":18312,"nodeType":74},{},[18313,18319],{"data":18314,"content":18315,"nodeType":78},{},[18316],{"data":18317,"marks":18318,"value":461,"nodeType":82},{},[],{"data":18320,"content":18321,"nodeType":87},{},[18322],{"data":18323,"marks":18324,"value":468,"nodeType":82},{},[],{"metadata":18326,"sys":18329,"fields":18334},{"tags":18327,"concepts":18328},[],[],{"space":18330,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18332,"publishedVersion":62,"revision":44,"locale":29},{"sys":18331},{"type":12,"linkType":13,"id":14},{"sys":18333},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18335},{"url":484,"details":18336,"fileName":490,"contentType":491},{"size":486,"image":18337},{"width":488,"height":489},{"sys":18339,"fields":18342},{"id":18340,"createdAt":18341},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":18343,"slug":18344,"articleIntro":18343,"category":18345},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[18346],{"metadata":18347,"sys":18350,"fields":18357},{"tags":18348,"concepts":18349},[],[],{"space":18351,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18353,"publishedVersion":440,"revision":62,"contentType":18355,"locale":29},{"sys":18352},{"type":12,"linkType":13,"id":14},{"sys":18354},{"id":21,"type":12,"linkType":22},{"sys":18356},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18358,"metaTitle":450,"metaDescription":451,"mainTitle":18359,"subtitle":469,"heroImage":18374,"ctaButton":492,"ctaLink":493},[449],{"data":18360,"content":18361,"nodeType":74},{},[18362,18368],{"data":18363,"content":18364,"nodeType":78},{},[18365],{"data":18366,"marks":18367,"value":461,"nodeType":82},{},[],{"data":18369,"content":18370,"nodeType":87},{},[18371],{"data":18372,"marks":18373,"value":468,"nodeType":82},{},[],{"metadata":18375,"sys":18378,"fields":18383},{"tags":18376,"concepts":18377},[],[],{"space":18379,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18381,"publishedVersion":62,"revision":44,"locale":29},{"sys":18380},{"type":12,"linkType":13,"id":14},{"sys":18382},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18384},{"url":484,"details":18385,"fileName":490,"contentType":491},{"size":486,"image":18386},{"width":488,"height":489},{"sys":18388,"fields":18391},{"id":18389,"createdAt":18390},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18392,"slug":18393,"articleIntro":18392,"category":18394},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18395],{"metadata":18396,"sys":18399,"fields":18406},{"tags":18397,"concepts":18398},[],[],{"space":18400,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18402,"publishedVersion":440,"revision":62,"contentType":18404,"locale":29},{"sys":18401},{"type":12,"linkType":13,"id":14},{"sys":18403},{"id":21,"type":12,"linkType":22},{"sys":18405},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18407,"metaTitle":450,"metaDescription":451,"mainTitle":18408,"subtitle":469,"heroImage":18423,"ctaButton":492,"ctaLink":493},[449],{"data":18409,"content":18410,"nodeType":74},{},[18411,18417],{"data":18412,"content":18413,"nodeType":78},{},[18414],{"data":18415,"marks":18416,"value":461,"nodeType":82},{},[],{"data":18418,"content":18419,"nodeType":87},{},[18420],{"data":18421,"marks":18422,"value":468,"nodeType":82},{},[],{"metadata":18424,"sys":18427,"fields":18432},{"tags":18425,"concepts":18426},[],[],{"space":18428,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18430,"publishedVersion":62,"revision":44,"locale":29},{"sys":18429},{"type":12,"linkType":13,"id":14},{"sys":18431},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18433},{"url":484,"details":18434,"fileName":490,"contentType":491},{"size":486,"image":18435},{"width":488,"height":489},{"sys":18437,"fields":18440},{"id":18438,"createdAt":18439},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":18441,"slug":18442,"articleIntro":18441,"category":18443},"6358 - Autres droits","compte-6358-autres-droits",[18444],{"metadata":18445,"sys":18448,"fields":18455},{"tags":18446,"concepts":18447},[],[],{"space":18449,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18451,"publishedVersion":440,"revision":62,"contentType":18453,"locale":29},{"sys":18450},{"type":12,"linkType":13,"id":14},{"sys":18452},{"id":21,"type":12,"linkType":22},{"sys":18454},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18456,"metaTitle":450,"metaDescription":451,"mainTitle":18457,"subtitle":469,"heroImage":18472,"ctaButton":492,"ctaLink":493},[449],{"data":18458,"content":18459,"nodeType":74},{},[18460,18466],{"data":18461,"content":18462,"nodeType":78},{},[18463],{"data":18464,"marks":18465,"value":461,"nodeType":82},{},[],{"data":18467,"content":18468,"nodeType":87},{},[18469],{"data":18470,"marks":18471,"value":468,"nodeType":82},{},[],{"metadata":18473,"sys":18476,"fields":18481},{"tags":18474,"concepts":18475},[],[],{"space":18477,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18479,"publishedVersion":62,"revision":44,"locale":29},{"sys":18478},{"type":12,"linkType":13,"id":14},{"sys":18480},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18482},{"url":484,"details":18483,"fileName":490,"contentType":491},{"size":486,"image":18484},{"width":488,"height":489},{"sys":18486,"fields":18489},{"id":18487,"createdAt":18488},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":18490,"slug":18491,"articleIntro":18490,"category":18492},"335 - Travaux en cours","compte-335-travaux-en-cours",[18493],{"metadata":18494,"sys":18497,"fields":18504},{"tags":18495,"concepts":18496},[],[],{"space":18498,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18500,"publishedVersion":440,"revision":62,"contentType":18502,"locale":29},{"sys":18499},{"type":12,"linkType":13,"id":14},{"sys":18501},{"id":21,"type":12,"linkType":22},{"sys":18503},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18505,"metaTitle":450,"metaDescription":451,"mainTitle":18506,"subtitle":469,"heroImage":18521,"ctaButton":492,"ctaLink":493},[449],{"data":18507,"content":18508,"nodeType":74},{},[18509,18515],{"data":18510,"content":18511,"nodeType":78},{},[18512],{"data":18513,"marks":18514,"value":461,"nodeType":82},{},[],{"data":18516,"content":18517,"nodeType":87},{},[18518],{"data":18519,"marks":18520,"value":468,"nodeType":82},{},[],{"metadata":18522,"sys":18525,"fields":18530},{"tags":18523,"concepts":18524},[],[],{"space":18526,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18528,"publishedVersion":62,"revision":44,"locale":29},{"sys":18527},{"type":12,"linkType":13,"id":14},{"sys":18529},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18531},{"url":484,"details":18532,"fileName":490,"contentType":491},{"size":486,"image":18533},{"width":488,"height":489},{"sys":18535,"fields":18538},{"id":18536,"createdAt":18537},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":18539,"slug":18540,"articleIntro":18539,"category":18541},"475 - Comptes d'attente","compte-475-comptes-d-attente",[18542],{"metadata":18543,"sys":18546,"fields":18553},{"tags":18544,"concepts":18545},[],[],{"space":18547,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18549,"publishedVersion":440,"revision":62,"contentType":18551,"locale":29},{"sys":18548},{"type":12,"linkType":13,"id":14},{"sys":18550},{"id":21,"type":12,"linkType":22},{"sys":18552},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18554,"metaTitle":450,"metaDescription":451,"mainTitle":18555,"subtitle":469,"heroImage":18570,"ctaButton":492,"ctaLink":493},[449],{"data":18556,"content":18557,"nodeType":74},{},[18558,18564],{"data":18559,"content":18560,"nodeType":78},{},[18561],{"data":18562,"marks":18563,"value":461,"nodeType":82},{},[],{"data":18565,"content":18566,"nodeType":87},{},[18567],{"data":18568,"marks":18569,"value":468,"nodeType":82},{},[],{"metadata":18571,"sys":18574,"fields":18579},{"tags":18572,"concepts":18573},[],[],{"space":18575,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18577,"publishedVersion":62,"revision":44,"locale":29},{"sys":18576},{"type":12,"linkType":13,"id":14},{"sys":18578},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18580},{"url":484,"details":18581,"fileName":490,"contentType":491},{"size":486,"image":18582},{"width":488,"height":489},{"sys":18584,"fields":18587},{"id":18585,"createdAt":18586},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":18588,"slug":18589,"articleIntro":18588,"category":18590},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[18591],{"metadata":18592,"sys":18595,"fields":18602},{"tags":18593,"concepts":18594},[],[],{"space":18596,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18598,"publishedVersion":440,"revision":62,"contentType":18600,"locale":29},{"sys":18597},{"type":12,"linkType":13,"id":14},{"sys":18599},{"id":21,"type":12,"linkType":22},{"sys":18601},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18603,"metaTitle":450,"metaDescription":451,"mainTitle":18604,"subtitle":469,"heroImage":18619,"ctaButton":492,"ctaLink":493},[449],{"data":18605,"content":18606,"nodeType":74},{},[18607,18613],{"data":18608,"content":18609,"nodeType":78},{},[18610],{"data":18611,"marks":18612,"value":461,"nodeType":82},{},[],{"data":18614,"content":18615,"nodeType":87},{},[18616],{"data":18617,"marks":18618,"value":468,"nodeType":82},{},[],{"metadata":18620,"sys":18623,"fields":18628},{"tags":18621,"concepts":18622},[],[],{"space":18624,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18626,"publishedVersion":62,"revision":44,"locale":29},{"sys":18625},{"type":12,"linkType":13,"id":14},{"sys":18627},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18629},{"url":484,"details":18630,"fileName":490,"contentType":491},{"size":486,"image":18631},{"width":488,"height":489},{"sys":18633,"fields":18636},{"id":18634,"createdAt":18635},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":18637,"slug":18638,"articleIntro":-1,"category":18639},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[18640],{"metadata":18641,"sys":18644,"fields":18651},{"tags":18642,"concepts":18643},[],[],{"space":18645,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18647,"publishedVersion":440,"revision":62,"contentType":18649,"locale":29},{"sys":18646},{"type":12,"linkType":13,"id":14},{"sys":18648},{"id":21,"type":12,"linkType":22},{"sys":18650},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18652,"metaTitle":450,"metaDescription":451,"mainTitle":18653,"subtitle":469,"heroImage":18668,"ctaButton":492,"ctaLink":493},[449],{"data":18654,"content":18655,"nodeType":74},{},[18656,18662],{"data":18657,"content":18658,"nodeType":78},{},[18659],{"data":18660,"marks":18661,"value":461,"nodeType":82},{},[],{"data":18663,"content":18664,"nodeType":87},{},[18665],{"data":18666,"marks":18667,"value":468,"nodeType":82},{},[],{"metadata":18669,"sys":18672,"fields":18677},{"tags":18670,"concepts":18671},[],[],{"space":18673,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18675,"publishedVersion":62,"revision":44,"locale":29},{"sys":18674},{"type":12,"linkType":13,"id":14},{"sys":18676},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18678},{"url":484,"details":18679,"fileName":490,"contentType":491},{"size":486,"image":18680},{"width":488,"height":489},{"sys":18682,"fields":18685},{"id":18683,"createdAt":18684},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":18686,"slug":18687,"articleIntro":18686,"category":18688},"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",[18689],{"metadata":18690,"sys":18693,"fields":18700},{"tags":18691,"concepts":18692},[],[],{"space":18694,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18696,"publishedVersion":440,"revision":62,"contentType":18698,"locale":29},{"sys":18695},{"type":12,"linkType":13,"id":14},{"sys":18697},{"id":21,"type":12,"linkType":22},{"sys":18699},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18701,"metaTitle":450,"metaDescription":451,"mainTitle":18702,"subtitle":469,"heroImage":18717,"ctaButton":492,"ctaLink":493},[449],{"data":18703,"content":18704,"nodeType":74},{},[18705,18711],{"data":18706,"content":18707,"nodeType":78},{},[18708],{"data":18709,"marks":18710,"value":461,"nodeType":82},{},[],{"data":18712,"content":18713,"nodeType":87},{},[18714],{"data":18715,"marks":18716,"value":468,"nodeType":82},{},[],{"metadata":18718,"sys":18721,"fields":18726},{"tags":18719,"concepts":18720},[],[],{"space":18722,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18724,"publishedVersion":62,"revision":44,"locale":29},{"sys":18723},{"type":12,"linkType":13,"id":14},{"sys":18725},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18727},{"url":484,"details":18728,"fileName":490,"contentType":491},{"size":486,"image":18729},{"width":488,"height":489},{"sys":18731,"fields":18734},{"id":18732,"createdAt":18733},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":18735,"slug":18736,"articleIntro":18737,"category":18738},"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",[18739],{"metadata":18740,"sys":18743,"fields":18750},{"tags":18741,"concepts":18742},[],[],{"space":18744,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18746,"publishedVersion":440,"revision":62,"contentType":18748,"locale":29},{"sys":18745},{"type":12,"linkType":13,"id":14},{"sys":18747},{"id":21,"type":12,"linkType":22},{"sys":18749},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18751,"metaTitle":450,"metaDescription":451,"mainTitle":18752,"subtitle":469,"heroImage":18767,"ctaButton":492,"ctaLink":493},[449],{"data":18753,"content":18754,"nodeType":74},{},[18755,18761],{"data":18756,"content":18757,"nodeType":78},{},[18758],{"data":18759,"marks":18760,"value":461,"nodeType":82},{},[],{"data":18762,"content":18763,"nodeType":87},{},[18764],{"data":18765,"marks":18766,"value":468,"nodeType":82},{},[],{"metadata":18768,"sys":18771,"fields":18776},{"tags":18769,"concepts":18770},[],[],{"space":18772,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18774,"publishedVersion":62,"revision":44,"locale":29},{"sys":18773},{"type":12,"linkType":13,"id":14},{"sys":18775},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18777},{"url":484,"details":18778,"fileName":490,"contentType":491},{"size":486,"image":18779},{"width":488,"height":489},{"sys":18781,"fields":18784},{"id":18782,"createdAt":18783},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":18785,"slug":18786,"articleIntro":-1,"category":18787},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[18788],{"metadata":18789,"sys":18792,"fields":18799},{"tags":18790,"concepts":18791},[],[],{"space":18793,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18795,"publishedVersion":440,"revision":62,"contentType":18797,"locale":29},{"sys":18794},{"type":12,"linkType":13,"id":14},{"sys":18796},{"id":21,"type":12,"linkType":22},{"sys":18798},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18800,"metaTitle":450,"metaDescription":451,"mainTitle":18801,"subtitle":469,"heroImage":18816,"ctaButton":492,"ctaLink":493},[449],{"data":18802,"content":18803,"nodeType":74},{},[18804,18810],{"data":18805,"content":18806,"nodeType":78},{},[18807],{"data":18808,"marks":18809,"value":461,"nodeType":82},{},[],{"data":18811,"content":18812,"nodeType":87},{},[18813],{"data":18814,"marks":18815,"value":468,"nodeType":82},{},[],{"metadata":18817,"sys":18820,"fields":18825},{"tags":18818,"concepts":18819},[],[],{"space":18821,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18823,"publishedVersion":62,"revision":44,"locale":29},{"sys":18822},{"type":12,"linkType":13,"id":14},{"sys":18824},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18826},{"url":484,"details":18827,"fileName":490,"contentType":491},{"size":486,"image":18828},{"width":488,"height":489},{"sys":18830,"fields":18831},{"id":15,"createdAt":17},{"title":31,"slug":425,"articleIntro":31,"category":18832},[18833],{"metadata":18834,"sys":18837,"fields":18844},{"tags":18835,"concepts":18836},[],[],{"space":18838,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18840,"publishedVersion":440,"revision":62,"contentType":18842,"locale":29},{"sys":18839},{"type":12,"linkType":13,"id":14},{"sys":18841},{"id":21,"type":12,"linkType":22},{"sys":18843},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18845,"metaTitle":450,"metaDescription":451,"mainTitle":18846,"subtitle":469,"heroImage":18861,"ctaButton":492,"ctaLink":493},[449],{"data":18847,"content":18848,"nodeType":74},{},[18849,18855],{"data":18850,"content":18851,"nodeType":78},{},[18852],{"data":18853,"marks":18854,"value":461,"nodeType":82},{},[],{"data":18856,"content":18857,"nodeType":87},{},[18858],{"data":18859,"marks":18860,"value":468,"nodeType":82},{},[],{"metadata":18862,"sys":18865,"fields":18870},{"tags":18863,"concepts":18864},[],[],{"space":18866,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18868,"publishedVersion":62,"revision":44,"locale":29},{"sys":18867},{"type":12,"linkType":13,"id":14},{"sys":18869},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18871},{"url":484,"details":18872,"fileName":490,"contentType":491},{"size":486,"image":18873},{"width":488,"height":489},{"sys":18875,"fields":18878},{"id":18876,"createdAt":18877},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":18879,"slug":18880,"articleIntro":-1,"category":18881},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[18882],{"metadata":18883,"sys":18886,"fields":18893},{"tags":18884,"concepts":18885},[],[],{"space":18887,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18889,"publishedVersion":440,"revision":62,"contentType":18891,"locale":29},{"sys":18888},{"type":12,"linkType":13,"id":14},{"sys":18890},{"id":21,"type":12,"linkType":22},{"sys":18892},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18894,"metaTitle":450,"metaDescription":451,"mainTitle":18895,"subtitle":469,"heroImage":18910,"ctaButton":492,"ctaLink":493},[449],{"data":18896,"content":18897,"nodeType":74},{},[18898,18904],{"data":18899,"content":18900,"nodeType":78},{},[18901],{"data":18902,"marks":18903,"value":461,"nodeType":82},{},[],{"data":18905,"content":18906,"nodeType":87},{},[18907],{"data":18908,"marks":18909,"value":468,"nodeType":82},{},[],{"metadata":18911,"sys":18914,"fields":18919},{"tags":18912,"concepts":18913},[],[],{"space":18915,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18917,"publishedVersion":62,"revision":44,"locale":29},{"sys":18916},{"type":12,"linkType":13,"id":14},{"sys":18918},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18920},{"url":484,"details":18921,"fileName":490,"contentType":491},{"size":486,"image":18922},{"width":488,"height":489},{"sys":18924,"fields":18927},{"id":18925,"createdAt":18926},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":18928,"slug":18929,"articleIntro":18928,"category":18930},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[18931],{"metadata":18932,"sys":18935,"fields":18942},{"tags":18933,"concepts":18934},[],[],{"space":18936,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18938,"publishedVersion":440,"revision":62,"contentType":18940,"locale":29},{"sys":18937},{"type":12,"linkType":13,"id":14},{"sys":18939},{"id":21,"type":12,"linkType":22},{"sys":18941},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18943,"metaTitle":450,"metaDescription":451,"mainTitle":18944,"subtitle":469,"heroImage":18959,"ctaButton":492,"ctaLink":493},[449],{"data":18945,"content":18946,"nodeType":74},{},[18947,18953],{"data":18948,"content":18949,"nodeType":78},{},[18950],{"data":18951,"marks":18952,"value":461,"nodeType":82},{},[],{"data":18954,"content":18955,"nodeType":87},{},[18956],{"data":18957,"marks":18958,"value":468,"nodeType":82},{},[],{"metadata":18960,"sys":18963,"fields":18968},{"tags":18961,"concepts":18962},[],[],{"space":18964,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":18966,"publishedVersion":62,"revision":44,"locale":29},{"sys":18965},{"type":12,"linkType":13,"id":14},{"sys":18967},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":18969},{"url":484,"details":18970,"fileName":490,"contentType":491},{"size":486,"image":18971},{"width":488,"height":489},{"sys":18973,"fields":18976},{"id":18974,"createdAt":18975},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":18977,"slug":18978,"articleIntro":-1,"category":18979},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[18980],{"metadata":18981,"sys":18984,"fields":18991},{"tags":18982,"concepts":18983},[],[],{"space":18985,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":18987,"publishedVersion":440,"revision":62,"contentType":18989,"locale":29},{"sys":18986},{"type":12,"linkType":13,"id":14},{"sys":18988},{"id":21,"type":12,"linkType":22},{"sys":18990},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":18992,"metaTitle":450,"metaDescription":451,"mainTitle":18993,"subtitle":469,"heroImage":19008,"ctaButton":492,"ctaLink":493},[449],{"data":18994,"content":18995,"nodeType":74},{},[18996,19002],{"data":18997,"content":18998,"nodeType":78},{},[18999],{"data":19000,"marks":19001,"value":461,"nodeType":82},{},[],{"data":19003,"content":19004,"nodeType":87},{},[19005],{"data":19006,"marks":19007,"value":468,"nodeType":82},{},[],{"metadata":19009,"sys":19012,"fields":19017},{"tags":19010,"concepts":19011},[],[],{"space":19013,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19015,"publishedVersion":62,"revision":44,"locale":29},{"sys":19014},{"type":12,"linkType":13,"id":14},{"sys":19016},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19018},{"url":484,"details":19019,"fileName":490,"contentType":491},{"size":486,"image":19020},{"width":488,"height":489},{"sys":19022,"fields":19025},{"id":19023,"createdAt":19024},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":19026,"slug":19027,"articleIntro":19026,"category":19028},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[19029],{"metadata":19030,"sys":19033,"fields":19040},{"tags":19031,"concepts":19032},[],[],{"space":19034,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19036,"publishedVersion":440,"revision":62,"contentType":19038,"locale":29},{"sys":19035},{"type":12,"linkType":13,"id":14},{"sys":19037},{"id":21,"type":12,"linkType":22},{"sys":19039},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19041,"metaTitle":450,"metaDescription":451,"mainTitle":19042,"subtitle":469,"heroImage":19057,"ctaButton":492,"ctaLink":493},[449],{"data":19043,"content":19044,"nodeType":74},{},[19045,19051],{"data":19046,"content":19047,"nodeType":78},{},[19048],{"data":19049,"marks":19050,"value":461,"nodeType":82},{},[],{"data":19052,"content":19053,"nodeType":87},{},[19054],{"data":19055,"marks":19056,"value":468,"nodeType":82},{},[],{"metadata":19058,"sys":19061,"fields":19066},{"tags":19059,"concepts":19060},[],[],{"space":19062,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19064,"publishedVersion":62,"revision":44,"locale":29},{"sys":19063},{"type":12,"linkType":13,"id":14},{"sys":19065},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19067},{"url":484,"details":19068,"fileName":490,"contentType":491},{"size":486,"image":19069},{"width":488,"height":489},{"sys":19071,"fields":19074},{"id":19072,"createdAt":19073},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":19075,"slug":19076,"articleIntro":19075,"category":19077},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[19078],{"metadata":19079,"sys":19082,"fields":19089},{"tags":19080,"concepts":19081},[],[],{"space":19083,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19085,"publishedVersion":440,"revision":62,"contentType":19087,"locale":29},{"sys":19084},{"type":12,"linkType":13,"id":14},{"sys":19086},{"id":21,"type":12,"linkType":22},{"sys":19088},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19090,"metaTitle":450,"metaDescription":451,"mainTitle":19091,"subtitle":469,"heroImage":19106,"ctaButton":492,"ctaLink":493},[449],{"data":19092,"content":19093,"nodeType":74},{},[19094,19100],{"data":19095,"content":19096,"nodeType":78},{},[19097],{"data":19098,"marks":19099,"value":461,"nodeType":82},{},[],{"data":19101,"content":19102,"nodeType":87},{},[19103],{"data":19104,"marks":19105,"value":468,"nodeType":82},{},[],{"metadata":19107,"sys":19110,"fields":19115},{"tags":19108,"concepts":19109},[],[],{"space":19111,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19113,"publishedVersion":62,"revision":44,"locale":29},{"sys":19112},{"type":12,"linkType":13,"id":14},{"sys":19114},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19116},{"url":484,"details":19117,"fileName":490,"contentType":491},{"size":486,"image":19118},{"width":488,"height":489},{"sys":19120,"fields":19123},{"id":19121,"createdAt":19122},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":19124,"slug":19125,"articleIntro":19124,"category":19126},"Compte 6156 - Maintenance","compte-6156-maintenance",[19127],{"metadata":19128,"sys":19131,"fields":19138},{"tags":19129,"concepts":19130},[],[],{"space":19132,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19134,"publishedVersion":440,"revision":62,"contentType":19136,"locale":29},{"sys":19133},{"type":12,"linkType":13,"id":14},{"sys":19135},{"id":21,"type":12,"linkType":22},{"sys":19137},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19139,"metaTitle":450,"metaDescription":451,"mainTitle":19140,"subtitle":469,"heroImage":19155,"ctaButton":492,"ctaLink":493},[449],{"data":19141,"content":19142,"nodeType":74},{},[19143,19149],{"data":19144,"content":19145,"nodeType":78},{},[19146],{"data":19147,"marks":19148,"value":461,"nodeType":82},{},[],{"data":19150,"content":19151,"nodeType":87},{},[19152],{"data":19153,"marks":19154,"value":468,"nodeType":82},{},[],{"metadata":19156,"sys":19159,"fields":19164},{"tags":19157,"concepts":19158},[],[],{"space":19160,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19162,"publishedVersion":62,"revision":44,"locale":29},{"sys":19161},{"type":12,"linkType":13,"id":14},{"sys":19163},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19165},{"url":484,"details":19166,"fileName":490,"contentType":491},{"size":486,"image":19167},{"width":488,"height":489},{"sys":19169,"fields":19172},{"id":19170,"createdAt":19171},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19173,"slug":19174,"articleIntro":19173,"category":19175},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19176],{"metadata":19177,"sys":19180,"fields":19187},{"tags":19178,"concepts":19179},[],[],{"space":19181,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19183,"publishedVersion":440,"revision":62,"contentType":19185,"locale":29},{"sys":19182},{"type":12,"linkType":13,"id":14},{"sys":19184},{"id":21,"type":12,"linkType":22},{"sys":19186},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19188,"metaTitle":450,"metaDescription":451,"mainTitle":19189,"subtitle":469,"heroImage":19204,"ctaButton":492,"ctaLink":493},[449],{"data":19190,"content":19191,"nodeType":74},{},[19192,19198],{"data":19193,"content":19194,"nodeType":78},{},[19195],{"data":19196,"marks":19197,"value":461,"nodeType":82},{},[],{"data":19199,"content":19200,"nodeType":87},{},[19201],{"data":19202,"marks":19203,"value":468,"nodeType":82},{},[],{"metadata":19205,"sys":19208,"fields":19213},{"tags":19206,"concepts":19207},[],[],{"space":19209,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19211,"publishedVersion":62,"revision":44,"locale":29},{"sys":19210},{"type":12,"linkType":13,"id":14},{"sys":19212},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19214},{"url":484,"details":19215,"fileName":490,"contentType":491},{"size":486,"image":19216},{"width":488,"height":489},{"sys":19218,"fields":19221},{"id":19219,"createdAt":19220},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":19222,"slug":19223,"articleIntro":19222,"category":19224},"1681 - Autres emprunts","compte-1681-autres-emprunts",[19225],{"metadata":19226,"sys":19229,"fields":19236},{"tags":19227,"concepts":19228},[],[],{"space":19230,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19232,"publishedVersion":440,"revision":62,"contentType":19234,"locale":29},{"sys":19231},{"type":12,"linkType":13,"id":14},{"sys":19233},{"id":21,"type":12,"linkType":22},{"sys":19235},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19237,"metaTitle":450,"metaDescription":451,"mainTitle":19238,"subtitle":469,"heroImage":19253,"ctaButton":492,"ctaLink":493},[449],{"data":19239,"content":19240,"nodeType":74},{},[19241,19247],{"data":19242,"content":19243,"nodeType":78},{},[19244],{"data":19245,"marks":19246,"value":461,"nodeType":82},{},[],{"data":19248,"content":19249,"nodeType":87},{},[19250],{"data":19251,"marks":19252,"value":468,"nodeType":82},{},[],{"metadata":19254,"sys":19257,"fields":19262},{"tags":19255,"concepts":19256},[],[],{"space":19258,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19260,"publishedVersion":62,"revision":44,"locale":29},{"sys":19259},{"type":12,"linkType":13,"id":14},{"sys":19261},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19263},{"url":484,"details":19264,"fileName":490,"contentType":491},{"size":486,"image":19265},{"width":488,"height":489},{"sys":19267,"fields":19270},{"id":19268,"createdAt":19269},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":19271,"slug":19272,"articleIntro":19271,"category":19273},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[19274],{"metadata":19275,"sys":19278,"fields":19285},{"tags":19276,"concepts":19277},[],[],{"space":19279,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19281,"publishedVersion":440,"revision":62,"contentType":19283,"locale":29},{"sys":19280},{"type":12,"linkType":13,"id":14},{"sys":19282},{"id":21,"type":12,"linkType":22},{"sys":19284},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19286,"metaTitle":450,"metaDescription":451,"mainTitle":19287,"subtitle":469,"heroImage":19302,"ctaButton":492,"ctaLink":493},[449],{"data":19288,"content":19289,"nodeType":74},{},[19290,19296],{"data":19291,"content":19292,"nodeType":78},{},[19293],{"data":19294,"marks":19295,"value":461,"nodeType":82},{},[],{"data":19297,"content":19298,"nodeType":87},{},[19299],{"data":19300,"marks":19301,"value":468,"nodeType":82},{},[],{"metadata":19303,"sys":19306,"fields":19311},{"tags":19304,"concepts":19305},[],[],{"space":19307,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19309,"publishedVersion":62,"revision":44,"locale":29},{"sys":19308},{"type":12,"linkType":13,"id":14},{"sys":19310},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19312},{"url":484,"details":19313,"fileName":490,"contentType":491},{"size":486,"image":19314},{"width":488,"height":489},{"sys":19316,"fields":19319},{"id":19317,"createdAt":19318},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":19320,"slug":19321,"articleIntro":19320,"category":19322},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[19323],{"metadata":19324,"sys":19327,"fields":19334},{"tags":19325,"concepts":19326},[],[],{"space":19328,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19330,"publishedVersion":440,"revision":62,"contentType":19332,"locale":29},{"sys":19329},{"type":12,"linkType":13,"id":14},{"sys":19331},{"id":21,"type":12,"linkType":22},{"sys":19333},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19335,"metaTitle":450,"metaDescription":451,"mainTitle":19336,"subtitle":469,"heroImage":19351,"ctaButton":492,"ctaLink":493},[449],{"data":19337,"content":19338,"nodeType":74},{},[19339,19345],{"data":19340,"content":19341,"nodeType":78},{},[19342],{"data":19343,"marks":19344,"value":461,"nodeType":82},{},[],{"data":19346,"content":19347,"nodeType":87},{},[19348],{"data":19349,"marks":19350,"value":468,"nodeType":82},{},[],{"metadata":19352,"sys":19355,"fields":19360},{"tags":19353,"concepts":19354},[],[],{"space":19356,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19358,"publishedVersion":62,"revision":44,"locale":29},{"sys":19357},{"type":12,"linkType":13,"id":14},{"sys":19359},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19361},{"url":484,"details":19362,"fileName":490,"contentType":491},{"size":486,"image":19363},{"width":488,"height":489},{"sys":19365,"fields":19368},{"id":19366,"createdAt":19367},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":19369,"slug":19370,"articleIntro":19369,"category":19371},"6471 - Prestations directes","compte-6471-prestations-directes",[19372],{"metadata":19373,"sys":19376,"fields":19383},{"tags":19374,"concepts":19375},[],[],{"space":19377,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19379,"publishedVersion":440,"revision":62,"contentType":19381,"locale":29},{"sys":19378},{"type":12,"linkType":13,"id":14},{"sys":19380},{"id":21,"type":12,"linkType":22},{"sys":19382},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19384,"metaTitle":450,"metaDescription":451,"mainTitle":19385,"subtitle":469,"heroImage":19400,"ctaButton":492,"ctaLink":493},[449],{"data":19386,"content":19387,"nodeType":74},{},[19388,19394],{"data":19389,"content":19390,"nodeType":78},{},[19391],{"data":19392,"marks":19393,"value":461,"nodeType":82},{},[],{"data":19395,"content":19396,"nodeType":87},{},[19397],{"data":19398,"marks":19399,"value":468,"nodeType":82},{},[],{"metadata":19401,"sys":19404,"fields":19409},{"tags":19402,"concepts":19403},[],[],{"space":19405,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19407,"publishedVersion":62,"revision":44,"locale":29},{"sys":19406},{"type":12,"linkType":13,"id":14},{"sys":19408},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19410},{"url":484,"details":19411,"fileName":490,"contentType":491},{"size":486,"image":19412},{"width":488,"height":489},{"sys":19414,"fields":19417},{"id":19415,"createdAt":19416},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":19418,"slug":19419,"articleIntro":19418,"category":19420},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[19421],{"metadata":19422,"sys":19425,"fields":19432},{"tags":19423,"concepts":19424},[],[],{"space":19426,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19428,"publishedVersion":440,"revision":62,"contentType":19430,"locale":29},{"sys":19427},{"type":12,"linkType":13,"id":14},{"sys":19429},{"id":21,"type":12,"linkType":22},{"sys":19431},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19433,"metaTitle":450,"metaDescription":451,"mainTitle":19434,"subtitle":469,"heroImage":19449,"ctaButton":492,"ctaLink":493},[449],{"data":19435,"content":19436,"nodeType":74},{},[19437,19443],{"data":19438,"content":19439,"nodeType":78},{},[19440],{"data":19441,"marks":19442,"value":461,"nodeType":82},{},[],{"data":19444,"content":19445,"nodeType":87},{},[19446],{"data":19447,"marks":19448,"value":468,"nodeType":82},{},[],{"metadata":19450,"sys":19453,"fields":19458},{"tags":19451,"concepts":19452},[],[],{"space":19454,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19456,"publishedVersion":62,"revision":44,"locale":29},{"sys":19455},{"type":12,"linkType":13,"id":14},{"sys":19457},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19459},{"url":484,"details":19460,"fileName":490,"contentType":491},{"size":486,"image":19461},{"width":488,"height":489},{"sys":19463,"fields":19466},{"id":19464,"createdAt":19465},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":19467,"slug":19468,"articleIntro":19467,"category":19469},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[19470],{"metadata":19471,"sys":19474,"fields":19481},{"tags":19472,"concepts":19473},[],[],{"space":19475,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19477,"publishedVersion":440,"revision":62,"contentType":19479,"locale":29},{"sys":19476},{"type":12,"linkType":13,"id":14},{"sys":19478},{"id":21,"type":12,"linkType":22},{"sys":19480},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19482,"metaTitle":450,"metaDescription":451,"mainTitle":19483,"subtitle":469,"heroImage":19498,"ctaButton":492,"ctaLink":493},[449],{"data":19484,"content":19485,"nodeType":74},{},[19486,19492],{"data":19487,"content":19488,"nodeType":78},{},[19489],{"data":19490,"marks":19491,"value":461,"nodeType":82},{},[],{"data":19493,"content":19494,"nodeType":87},{},[19495],{"data":19496,"marks":19497,"value":468,"nodeType":82},{},[],{"metadata":19499,"sys":19502,"fields":19507},{"tags":19500,"concepts":19501},[],[],{"space":19503,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19505,"publishedVersion":62,"revision":44,"locale":29},{"sys":19504},{"type":12,"linkType":13,"id":14},{"sys":19506},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19508},{"url":484,"details":19509,"fileName":490,"contentType":491},{"size":486,"image":19510},{"width":488,"height":489},{"sys":19512,"fields":19515},{"id":19513,"createdAt":19514},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":19516,"slug":19517,"articleIntro":19516,"category":19518},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[19519],{"metadata":19520,"sys":19523,"fields":19530},{"tags":19521,"concepts":19522},[],[],{"space":19524,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19526,"publishedVersion":440,"revision":62,"contentType":19528,"locale":29},{"sys":19525},{"type":12,"linkType":13,"id":14},{"sys":19527},{"id":21,"type":12,"linkType":22},{"sys":19529},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19531,"metaTitle":450,"metaDescription":451,"mainTitle":19532,"subtitle":469,"heroImage":19547,"ctaButton":492,"ctaLink":493},[449],{"data":19533,"content":19534,"nodeType":74},{},[19535,19541],{"data":19536,"content":19537,"nodeType":78},{},[19538],{"data":19539,"marks":19540,"value":461,"nodeType":82},{},[],{"data":19542,"content":19543,"nodeType":87},{},[19544],{"data":19545,"marks":19546,"value":468,"nodeType":82},{},[],{"metadata":19548,"sys":19551,"fields":19556},{"tags":19549,"concepts":19550},[],[],{"space":19552,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19554,"publishedVersion":62,"revision":44,"locale":29},{"sys":19553},{"type":12,"linkType":13,"id":14},{"sys":19555},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19557},{"url":484,"details":19558,"fileName":490,"contentType":491},{"size":486,"image":19559},{"width":488,"height":489},{"sys":19561,"fields":19564},{"id":19562,"createdAt":19563},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":19565,"slug":19566,"articleIntro":19565,"category":19567},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[19568],{"metadata":19569,"sys":19572,"fields":19579},{"tags":19570,"concepts":19571},[],[],{"space":19573,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19575,"publishedVersion":440,"revision":62,"contentType":19577,"locale":29},{"sys":19574},{"type":12,"linkType":13,"id":14},{"sys":19576},{"id":21,"type":12,"linkType":22},{"sys":19578},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19580,"metaTitle":450,"metaDescription":451,"mainTitle":19581,"subtitle":469,"heroImage":19596,"ctaButton":492,"ctaLink":493},[449],{"data":19582,"content":19583,"nodeType":74},{},[19584,19590],{"data":19585,"content":19586,"nodeType":78},{},[19587],{"data":19588,"marks":19589,"value":461,"nodeType":82},{},[],{"data":19591,"content":19592,"nodeType":87},{},[19593],{"data":19594,"marks":19595,"value":468,"nodeType":82},{},[],{"metadata":19597,"sys":19600,"fields":19605},{"tags":19598,"concepts":19599},[],[],{"space":19601,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19603,"publishedVersion":62,"revision":44,"locale":29},{"sys":19602},{"type":12,"linkType":13,"id":14},{"sys":19604},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19606},{"url":484,"details":19607,"fileName":490,"contentType":491},{"size":486,"image":19608},{"width":488,"height":489},{"sys":19610,"fields":19613},{"id":19611,"createdAt":19612},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":19614,"slug":19615,"articleIntro":-1,"category":19616},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[19617],{"metadata":19618,"sys":19621,"fields":19628},{"tags":19619,"concepts":19620},[],[],{"space":19622,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19624,"publishedVersion":440,"revision":62,"contentType":19626,"locale":29},{"sys":19623},{"type":12,"linkType":13,"id":14},{"sys":19625},{"id":21,"type":12,"linkType":22},{"sys":19627},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19629,"metaTitle":450,"metaDescription":451,"mainTitle":19630,"subtitle":469,"heroImage":19645,"ctaButton":492,"ctaLink":493},[449],{"data":19631,"content":19632,"nodeType":74},{},[19633,19639],{"data":19634,"content":19635,"nodeType":78},{},[19636],{"data":19637,"marks":19638,"value":461,"nodeType":82},{},[],{"data":19640,"content":19641,"nodeType":87},{},[19642],{"data":19643,"marks":19644,"value":468,"nodeType":82},{},[],{"metadata":19646,"sys":19649,"fields":19654},{"tags":19647,"concepts":19648},[],[],{"space":19650,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19652,"publishedVersion":62,"revision":44,"locale":29},{"sys":19651},{"type":12,"linkType":13,"id":14},{"sys":19653},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19655},{"url":484,"details":19656,"fileName":490,"contentType":491},{"size":486,"image":19657},{"width":488,"height":489},{"sys":19659,"fields":19662},{"id":19660,"createdAt":19661},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":19663,"slug":19664,"articleIntro":-1,"category":19665},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[19666],{"metadata":19667,"sys":19670,"fields":19677},{"tags":19668,"concepts":19669},[],[],{"space":19671,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19673,"publishedVersion":440,"revision":62,"contentType":19675,"locale":29},{"sys":19672},{"type":12,"linkType":13,"id":14},{"sys":19674},{"id":21,"type":12,"linkType":22},{"sys":19676},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19678,"metaTitle":450,"metaDescription":451,"mainTitle":19679,"subtitle":469,"heroImage":19694,"ctaButton":492,"ctaLink":493},[449],{"data":19680,"content":19681,"nodeType":74},{},[19682,19688],{"data":19683,"content":19684,"nodeType":78},{},[19685],{"data":19686,"marks":19687,"value":461,"nodeType":82},{},[],{"data":19689,"content":19690,"nodeType":87},{},[19691],{"data":19692,"marks":19693,"value":468,"nodeType":82},{},[],{"metadata":19695,"sys":19698,"fields":19703},{"tags":19696,"concepts":19697},[],[],{"space":19699,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19701,"publishedVersion":62,"revision":44,"locale":29},{"sys":19700},{"type":12,"linkType":13,"id":14},{"sys":19702},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19704},{"url":484,"details":19705,"fileName":490,"contentType":491},{"size":486,"image":19706},{"width":488,"height":489},{"sys":19708,"fields":19711},{"id":19709,"createdAt":19710},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":19712,"slug":19713,"articleIntro":19712,"category":19714},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[19715],{"metadata":19716,"sys":19719,"fields":19726},{"tags":19717,"concepts":19718},[],[],{"space":19720,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19722,"publishedVersion":440,"revision":62,"contentType":19724,"locale":29},{"sys":19721},{"type":12,"linkType":13,"id":14},{"sys":19723},{"id":21,"type":12,"linkType":22},{"sys":19725},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19727,"metaTitle":450,"metaDescription":451,"mainTitle":19728,"subtitle":469,"heroImage":19743,"ctaButton":492,"ctaLink":493},[449],{"data":19729,"content":19730,"nodeType":74},{},[19731,19737],{"data":19732,"content":19733,"nodeType":78},{},[19734],{"data":19735,"marks":19736,"value":461,"nodeType":82},{},[],{"data":19738,"content":19739,"nodeType":87},{},[19740],{"data":19741,"marks":19742,"value":468,"nodeType":82},{},[],{"metadata":19744,"sys":19747,"fields":19752},{"tags":19745,"concepts":19746},[],[],{"space":19748,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19750,"publishedVersion":62,"revision":44,"locale":29},{"sys":19749},{"type":12,"linkType":13,"id":14},{"sys":19751},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19753},{"url":484,"details":19754,"fileName":490,"contentType":491},{"size":486,"image":19755},{"width":488,"height":489},{"sys":19757,"fields":19760},{"id":19758,"createdAt":19759},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":19761,"slug":19762,"articleIntro":19761,"category":19763},"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",[19764],{"metadata":19765,"sys":19768,"fields":19775},{"tags":19766,"concepts":19767},[],[],{"space":19769,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19771,"publishedVersion":440,"revision":62,"contentType":19773,"locale":29},{"sys":19770},{"type":12,"linkType":13,"id":14},{"sys":19772},{"id":21,"type":12,"linkType":22},{"sys":19774},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19776,"metaTitle":450,"metaDescription":451,"mainTitle":19777,"subtitle":469,"heroImage":19792,"ctaButton":492,"ctaLink":493},[449],{"data":19778,"content":19779,"nodeType":74},{},[19780,19786],{"data":19781,"content":19782,"nodeType":78},{},[19783],{"data":19784,"marks":19785,"value":461,"nodeType":82},{},[],{"data":19787,"content":19788,"nodeType":87},{},[19789],{"data":19790,"marks":19791,"value":468,"nodeType":82},{},[],{"metadata":19793,"sys":19796,"fields":19801},{"tags":19794,"concepts":19795},[],[],{"space":19797,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19799,"publishedVersion":62,"revision":44,"locale":29},{"sys":19798},{"type":12,"linkType":13,"id":14},{"sys":19800},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19802},{"url":484,"details":19803,"fileName":490,"contentType":491},{"size":486,"image":19804},{"width":488,"height":489},{"sys":19806,"fields":19809},{"id":19807,"createdAt":19808},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":19810,"slug":19811,"articleIntro":19810,"category":19812},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[19813],{"metadata":19814,"sys":19817,"fields":19824},{"tags":19815,"concepts":19816},[],[],{"space":19818,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19820,"publishedVersion":440,"revision":62,"contentType":19822,"locale":29},{"sys":19819},{"type":12,"linkType":13,"id":14},{"sys":19821},{"id":21,"type":12,"linkType":22},{"sys":19823},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19825,"metaTitle":450,"metaDescription":451,"mainTitle":19826,"subtitle":469,"heroImage":19841,"ctaButton":492,"ctaLink":493},[449],{"data":19827,"content":19828,"nodeType":74},{},[19829,19835],{"data":19830,"content":19831,"nodeType":78},{},[19832],{"data":19833,"marks":19834,"value":461,"nodeType":82},{},[],{"data":19836,"content":19837,"nodeType":87},{},[19838],{"data":19839,"marks":19840,"value":468,"nodeType":82},{},[],{"metadata":19842,"sys":19845,"fields":19850},{"tags":19843,"concepts":19844},[],[],{"space":19846,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19848,"publishedVersion":62,"revision":44,"locale":29},{"sys":19847},{"type":12,"linkType":13,"id":14},{"sys":19849},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19851},{"url":484,"details":19852,"fileName":490,"contentType":491},{"size":486,"image":19853},{"width":488,"height":489},{"sys":19855,"fields":19858},{"id":19856,"createdAt":19857},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":19859,"slug":19860,"articleIntro":-1,"category":19861},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[19862],{"metadata":19863,"sys":19866,"fields":19873},{"tags":19864,"concepts":19865},[],[],{"space":19867,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19869,"publishedVersion":440,"revision":62,"contentType":19871,"locale":29},{"sys":19868},{"type":12,"linkType":13,"id":14},{"sys":19870},{"id":21,"type":12,"linkType":22},{"sys":19872},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19874,"metaTitle":450,"metaDescription":451,"mainTitle":19875,"subtitle":469,"heroImage":19890,"ctaButton":492,"ctaLink":493},[449],{"data":19876,"content":19877,"nodeType":74},{},[19878,19884],{"data":19879,"content":19880,"nodeType":78},{},[19881],{"data":19882,"marks":19883,"value":461,"nodeType":82},{},[],{"data":19885,"content":19886,"nodeType":87},{},[19887],{"data":19888,"marks":19889,"value":468,"nodeType":82},{},[],{"metadata":19891,"sys":19894,"fields":19899},{"tags":19892,"concepts":19893},[],[],{"space":19895,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19897,"publishedVersion":62,"revision":44,"locale":29},{"sys":19896},{"type":12,"linkType":13,"id":14},{"sys":19898},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19900},{"url":484,"details":19901,"fileName":490,"contentType":491},{"size":486,"image":19902},{"width":488,"height":489},{"sys":19904,"fields":19907},{"id":19905,"createdAt":19906},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":19908,"slug":19909,"articleIntro":-1,"category":19910},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[19911],{"metadata":19912,"sys":19915,"fields":19922},{"tags":19913,"concepts":19914},[],[],{"space":19916,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19918,"publishedVersion":440,"revision":62,"contentType":19920,"locale":29},{"sys":19917},{"type":12,"linkType":13,"id":14},{"sys":19919},{"id":21,"type":12,"linkType":22},{"sys":19921},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19923,"metaTitle":450,"metaDescription":451,"mainTitle":19924,"subtitle":469,"heroImage":19939,"ctaButton":492,"ctaLink":493},[449],{"data":19925,"content":19926,"nodeType":74},{},[19927,19933],{"data":19928,"content":19929,"nodeType":78},{},[19930],{"data":19931,"marks":19932,"value":461,"nodeType":82},{},[],{"data":19934,"content":19935,"nodeType":87},{},[19936],{"data":19937,"marks":19938,"value":468,"nodeType":82},{},[],{"metadata":19940,"sys":19943,"fields":19948},{"tags":19941,"concepts":19942},[],[],{"space":19944,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19946,"publishedVersion":62,"revision":44,"locale":29},{"sys":19945},{"type":12,"linkType":13,"id":14},{"sys":19947},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19949},{"url":484,"details":19950,"fileName":490,"contentType":491},{"size":486,"image":19951},{"width":488,"height":489},{"sys":19953,"fields":19956},{"id":19954,"createdAt":19955},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":19957,"slug":19958,"articleIntro":19957,"category":19959},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[19960],{"metadata":19961,"sys":19964,"fields":19971},{"tags":19962,"concepts":19963},[],[],{"space":19965,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":19967,"publishedVersion":440,"revision":62,"contentType":19969,"locale":29},{"sys":19966},{"type":12,"linkType":13,"id":14},{"sys":19968},{"id":21,"type":12,"linkType":22},{"sys":19970},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":19972,"metaTitle":450,"metaDescription":451,"mainTitle":19973,"subtitle":469,"heroImage":19988,"ctaButton":492,"ctaLink":493},[449],{"data":19974,"content":19975,"nodeType":74},{},[19976,19982],{"data":19977,"content":19978,"nodeType":78},{},[19979],{"data":19980,"marks":19981,"value":461,"nodeType":82},{},[],{"data":19983,"content":19984,"nodeType":87},{},[19985],{"data":19986,"marks":19987,"value":468,"nodeType":82},{},[],{"metadata":19989,"sys":19992,"fields":19997},{"tags":19990,"concepts":19991},[],[],{"space":19993,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":19995,"publishedVersion":62,"revision":44,"locale":29},{"sys":19994},{"type":12,"linkType":13,"id":14},{"sys":19996},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":19998},{"url":484,"details":19999,"fileName":490,"contentType":491},{"size":486,"image":20000},{"width":488,"height":489},{"sys":20002,"fields":20005},{"id":20003,"createdAt":20004},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":20006,"slug":20007,"articleIntro":-1,"category":20008},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[20009],{"metadata":20010,"sys":20013,"fields":20020},{"tags":20011,"concepts":20012},[],[],{"space":20014,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20016,"publishedVersion":440,"revision":62,"contentType":20018,"locale":29},{"sys":20015},{"type":12,"linkType":13,"id":14},{"sys":20017},{"id":21,"type":12,"linkType":22},{"sys":20019},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20021,"metaTitle":450,"metaDescription":451,"mainTitle":20022,"subtitle":469,"heroImage":20037,"ctaButton":492,"ctaLink":493},[449],{"data":20023,"content":20024,"nodeType":74},{},[20025,20031],{"data":20026,"content":20027,"nodeType":78},{},[20028],{"data":20029,"marks":20030,"value":461,"nodeType":82},{},[],{"data":20032,"content":20033,"nodeType":87},{},[20034],{"data":20035,"marks":20036,"value":468,"nodeType":82},{},[],{"metadata":20038,"sys":20041,"fields":20046},{"tags":20039,"concepts":20040},[],[],{"space":20042,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20044,"publishedVersion":62,"revision":44,"locale":29},{"sys":20043},{"type":12,"linkType":13,"id":14},{"sys":20045},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20047},{"url":484,"details":20048,"fileName":490,"contentType":491},{"size":486,"image":20049},{"width":488,"height":489},{"sys":20051,"fields":20054},{"id":20052,"createdAt":20053},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":20055,"slug":20056,"articleIntro":-1,"category":20057},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[20058],{"metadata":20059,"sys":20062,"fields":20069},{"tags":20060,"concepts":20061},[],[],{"space":20063,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20065,"publishedVersion":440,"revision":62,"contentType":20067,"locale":29},{"sys":20064},{"type":12,"linkType":13,"id":14},{"sys":20066},{"id":21,"type":12,"linkType":22},{"sys":20068},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20070,"metaTitle":450,"metaDescription":451,"mainTitle":20071,"subtitle":469,"heroImage":20086,"ctaButton":492,"ctaLink":493},[449],{"data":20072,"content":20073,"nodeType":74},{},[20074,20080],{"data":20075,"content":20076,"nodeType":78},{},[20077],{"data":20078,"marks":20079,"value":461,"nodeType":82},{},[],{"data":20081,"content":20082,"nodeType":87},{},[20083],{"data":20084,"marks":20085,"value":468,"nodeType":82},{},[],{"metadata":20087,"sys":20090,"fields":20095},{"tags":20088,"concepts":20089},[],[],{"space":20091,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20093,"publishedVersion":62,"revision":44,"locale":29},{"sys":20092},{"type":12,"linkType":13,"id":14},{"sys":20094},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20096},{"url":484,"details":20097,"fileName":490,"contentType":491},{"size":486,"image":20098},{"width":488,"height":489},{"sys":20100,"fields":20103},{"id":20101,"createdAt":20102},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20104,"slug":20105,"articleIntro":-1,"category":20106},"Compte 628 - Divers","compte-628-divers",[20107],{"metadata":20108,"sys":20111,"fields":20118},{"tags":20109,"concepts":20110},[],[],{"space":20112,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20114,"publishedVersion":440,"revision":62,"contentType":20116,"locale":29},{"sys":20113},{"type":12,"linkType":13,"id":14},{"sys":20115},{"id":21,"type":12,"linkType":22},{"sys":20117},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20119,"metaTitle":450,"metaDescription":451,"mainTitle":20120,"subtitle":469,"heroImage":20135,"ctaButton":492,"ctaLink":493},[449],{"data":20121,"content":20122,"nodeType":74},{},[20123,20129],{"data":20124,"content":20125,"nodeType":78},{},[20126],{"data":20127,"marks":20128,"value":461,"nodeType":82},{},[],{"data":20130,"content":20131,"nodeType":87},{},[20132],{"data":20133,"marks":20134,"value":468,"nodeType":82},{},[],{"metadata":20136,"sys":20139,"fields":20144},{"tags":20137,"concepts":20138},[],[],{"space":20140,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20142,"publishedVersion":62,"revision":44,"locale":29},{"sys":20141},{"type":12,"linkType":13,"id":14},{"sys":20143},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20145},{"url":484,"details":20146,"fileName":490,"contentType":491},{"size":486,"image":20147},{"width":488,"height":489},{"sys":20149,"fields":20152},{"id":20150,"createdAt":20151},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":20153,"slug":20154,"articleIntro":20153,"category":20155},"Compte 6026 - Emballages","compte-6026-emballages",[20156],{"metadata":20157,"sys":20160,"fields":20167},{"tags":20158,"concepts":20159},[],[],{"space":20161,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20163,"publishedVersion":440,"revision":62,"contentType":20165,"locale":29},{"sys":20162},{"type":12,"linkType":13,"id":14},{"sys":20164},{"id":21,"type":12,"linkType":22},{"sys":20166},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20168,"metaTitle":450,"metaDescription":451,"mainTitle":20169,"subtitle":469,"heroImage":20184,"ctaButton":492,"ctaLink":493},[449],{"data":20170,"content":20171,"nodeType":74},{},[20172,20178],{"data":20173,"content":20174,"nodeType":78},{},[20175],{"data":20176,"marks":20177,"value":461,"nodeType":82},{},[],{"data":20179,"content":20180,"nodeType":87},{},[20181],{"data":20182,"marks":20183,"value":468,"nodeType":82},{},[],{"metadata":20185,"sys":20188,"fields":20193},{"tags":20186,"concepts":20187},[],[],{"space":20189,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20191,"publishedVersion":62,"revision":44,"locale":29},{"sys":20190},{"type":12,"linkType":13,"id":14},{"sys":20192},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20194},{"url":484,"details":20195,"fileName":490,"contentType":491},{"size":486,"image":20196},{"width":488,"height":489},{"sys":20198,"fields":20201},{"id":20199,"createdAt":20200},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":20202,"slug":20203,"articleIntro":20202,"category":20204},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[20205],{"metadata":20206,"sys":20209,"fields":20216},{"tags":20207,"concepts":20208},[],[],{"space":20210,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20212,"publishedVersion":440,"revision":62,"contentType":20214,"locale":29},{"sys":20211},{"type":12,"linkType":13,"id":14},{"sys":20213},{"id":21,"type":12,"linkType":22},{"sys":20215},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20217,"metaTitle":450,"metaDescription":451,"mainTitle":20218,"subtitle":469,"heroImage":20233,"ctaButton":492,"ctaLink":493},[449],{"data":20219,"content":20220,"nodeType":74},{},[20221,20227],{"data":20222,"content":20223,"nodeType":78},{},[20224],{"data":20225,"marks":20226,"value":461,"nodeType":82},{},[],{"data":20228,"content":20229,"nodeType":87},{},[20230],{"data":20231,"marks":20232,"value":468,"nodeType":82},{},[],{"metadata":20234,"sys":20237,"fields":20242},{"tags":20235,"concepts":20236},[],[],{"space":20238,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20240,"publishedVersion":62,"revision":44,"locale":29},{"sys":20239},{"type":12,"linkType":13,"id":14},{"sys":20241},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20243},{"url":484,"details":20244,"fileName":490,"contentType":491},{"size":486,"image":20245},{"width":488,"height":489},{"sys":20247,"fields":20250},{"id":20248,"createdAt":20249},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":20251,"slug":20252,"articleIntro":20251,"category":20253},"4551 - Principal","compte-4551-principal",[20254],{"metadata":20255,"sys":20258,"fields":20265},{"tags":20256,"concepts":20257},[],[],{"space":20259,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20261,"publishedVersion":440,"revision":62,"contentType":20263,"locale":29},{"sys":20260},{"type":12,"linkType":13,"id":14},{"sys":20262},{"id":21,"type":12,"linkType":22},{"sys":20264},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20266,"metaTitle":450,"metaDescription":451,"mainTitle":20267,"subtitle":469,"heroImage":20282,"ctaButton":492,"ctaLink":493},[449],{"data":20268,"content":20269,"nodeType":74},{},[20270,20276],{"data":20271,"content":20272,"nodeType":78},{},[20273],{"data":20274,"marks":20275,"value":461,"nodeType":82},{},[],{"data":20277,"content":20278,"nodeType":87},{},[20279],{"data":20280,"marks":20281,"value":468,"nodeType":82},{},[],{"metadata":20283,"sys":20286,"fields":20291},{"tags":20284,"concepts":20285},[],[],{"space":20287,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20289,"publishedVersion":62,"revision":44,"locale":29},{"sys":20288},{"type":12,"linkType":13,"id":14},{"sys":20290},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20292},{"url":484,"details":20293,"fileName":490,"contentType":491},{"size":486,"image":20294},{"width":488,"height":489},{"sys":20296,"fields":20299},{"id":20297,"createdAt":20298},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":20300,"slug":20301,"articleIntro":20300,"category":20302},"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",[20303],{"metadata":20304,"sys":20307,"fields":20314},{"tags":20305,"concepts":20306},[],[],{"space":20308,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20310,"publishedVersion":440,"revision":62,"contentType":20312,"locale":29},{"sys":20309},{"type":12,"linkType":13,"id":14},{"sys":20311},{"id":21,"type":12,"linkType":22},{"sys":20313},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20315,"metaTitle":450,"metaDescription":451,"mainTitle":20316,"subtitle":469,"heroImage":20331,"ctaButton":492,"ctaLink":493},[449],{"data":20317,"content":20318,"nodeType":74},{},[20319,20325],{"data":20320,"content":20321,"nodeType":78},{},[20322],{"data":20323,"marks":20324,"value":461,"nodeType":82},{},[],{"data":20326,"content":20327,"nodeType":87},{},[20328],{"data":20329,"marks":20330,"value":468,"nodeType":82},{},[],{"metadata":20332,"sys":20335,"fields":20340},{"tags":20333,"concepts":20334},[],[],{"space":20336,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20338,"publishedVersion":62,"revision":44,"locale":29},{"sys":20337},{"type":12,"linkType":13,"id":14},{"sys":20339},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20341},{"url":484,"details":20342,"fileName":490,"contentType":491},{"size":486,"image":20343},{"width":488,"height":489},{"sys":20345,"fields":20348},{"id":20346,"createdAt":20347},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":20349,"slug":20350,"articleIntro":20349,"category":20351},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[20352],{"metadata":20353,"sys":20356,"fields":20363},{"tags":20354,"concepts":20355},[],[],{"space":20357,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20359,"publishedVersion":440,"revision":62,"contentType":20361,"locale":29},{"sys":20358},{"type":12,"linkType":13,"id":14},{"sys":20360},{"id":21,"type":12,"linkType":22},{"sys":20362},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20364,"metaTitle":450,"metaDescription":451,"mainTitle":20365,"subtitle":469,"heroImage":20380,"ctaButton":492,"ctaLink":493},[449],{"data":20366,"content":20367,"nodeType":74},{},[20368,20374],{"data":20369,"content":20370,"nodeType":78},{},[20371],{"data":20372,"marks":20373,"value":461,"nodeType":82},{},[],{"data":20375,"content":20376,"nodeType":87},{},[20377],{"data":20378,"marks":20379,"value":468,"nodeType":82},{},[],{"metadata":20381,"sys":20384,"fields":20389},{"tags":20382,"concepts":20383},[],[],{"space":20385,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20387,"publishedVersion":62,"revision":44,"locale":29},{"sys":20386},{"type":12,"linkType":13,"id":14},{"sys":20388},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20390},{"url":484,"details":20391,"fileName":490,"contentType":491},{"size":486,"image":20392},{"width":488,"height":489},{"sys":20394,"fields":20397},{"id":20395,"createdAt":20396},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":20398,"slug":20399,"articleIntro":20398,"category":20400},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[20401],{"metadata":20402,"sys":20405,"fields":20412},{"tags":20403,"concepts":20404},[],[],{"space":20406,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20408,"publishedVersion":440,"revision":62,"contentType":20410,"locale":29},{"sys":20407},{"type":12,"linkType":13,"id":14},{"sys":20409},{"id":21,"type":12,"linkType":22},{"sys":20411},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20413,"metaTitle":450,"metaDescription":451,"mainTitle":20414,"subtitle":469,"heroImage":20429,"ctaButton":492,"ctaLink":493},[449],{"data":20415,"content":20416,"nodeType":74},{},[20417,20423],{"data":20418,"content":20419,"nodeType":78},{},[20420],{"data":20421,"marks":20422,"value":461,"nodeType":82},{},[],{"data":20424,"content":20425,"nodeType":87},{},[20426],{"data":20427,"marks":20428,"value":468,"nodeType":82},{},[],{"metadata":20430,"sys":20433,"fields":20438},{"tags":20431,"concepts":20432},[],[],{"space":20434,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20436,"publishedVersion":62,"revision":44,"locale":29},{"sys":20435},{"type":12,"linkType":13,"id":14},{"sys":20437},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20439},{"url":484,"details":20440,"fileName":490,"contentType":491},{"size":486,"image":20441},{"width":488,"height":489},{"sys":20443,"fields":20446},{"id":20444,"createdAt":20445},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":20447,"slug":20448,"articleIntro":20447,"category":20449},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[20450],{"metadata":20451,"sys":20454,"fields":20461},{"tags":20452,"concepts":20453},[],[],{"space":20455,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20457,"publishedVersion":440,"revision":62,"contentType":20459,"locale":29},{"sys":20456},{"type":12,"linkType":13,"id":14},{"sys":20458},{"id":21,"type":12,"linkType":22},{"sys":20460},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20462,"metaTitle":450,"metaDescription":451,"mainTitle":20463,"subtitle":469,"heroImage":20478,"ctaButton":492,"ctaLink":493},[449],{"data":20464,"content":20465,"nodeType":74},{},[20466,20472],{"data":20467,"content":20468,"nodeType":78},{},[20469],{"data":20470,"marks":20471,"value":461,"nodeType":82},{},[],{"data":20473,"content":20474,"nodeType":87},{},[20475],{"data":20476,"marks":20477,"value":468,"nodeType":82},{},[],{"metadata":20479,"sys":20482,"fields":20487},{"tags":20480,"concepts":20481},[],[],{"space":20483,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20485,"publishedVersion":62,"revision":44,"locale":29},{"sys":20484},{"type":12,"linkType":13,"id":14},{"sys":20486},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20488},{"url":484,"details":20489,"fileName":490,"contentType":491},{"size":486,"image":20490},{"width":488,"height":489},{"sys":20492,"fields":20495},{"id":20493,"createdAt":20494},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":20496,"slug":20497,"articleIntro":20496,"category":20498},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[20499],{"metadata":20500,"sys":20503,"fields":20510},{"tags":20501,"concepts":20502},[],[],{"space":20504,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20506,"publishedVersion":440,"revision":62,"contentType":20508,"locale":29},{"sys":20505},{"type":12,"linkType":13,"id":14},{"sys":20507},{"id":21,"type":12,"linkType":22},{"sys":20509},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20511,"metaTitle":450,"metaDescription":451,"mainTitle":20512,"subtitle":469,"heroImage":20527,"ctaButton":492,"ctaLink":493},[449],{"data":20513,"content":20514,"nodeType":74},{},[20515,20521],{"data":20516,"content":20517,"nodeType":78},{},[20518],{"data":20519,"marks":20520,"value":461,"nodeType":82},{},[],{"data":20522,"content":20523,"nodeType":87},{},[20524],{"data":20525,"marks":20526,"value":468,"nodeType":82},{},[],{"metadata":20528,"sys":20531,"fields":20536},{"tags":20529,"concepts":20530},[],[],{"space":20532,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20534,"publishedVersion":62,"revision":44,"locale":29},{"sys":20533},{"type":12,"linkType":13,"id":14},{"sys":20535},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20537},{"url":484,"details":20538,"fileName":490,"contentType":491},{"size":486,"image":20539},{"width":488,"height":489},{"sys":20541,"fields":20544},{"id":20542,"createdAt":20543},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":20545,"slug":20546,"articleIntro":20545,"category":20547},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[20548],{"metadata":20549,"sys":20552,"fields":20559},{"tags":20550,"concepts":20551},[],[],{"space":20553,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20555,"publishedVersion":440,"revision":62,"contentType":20557,"locale":29},{"sys":20554},{"type":12,"linkType":13,"id":14},{"sys":20556},{"id":21,"type":12,"linkType":22},{"sys":20558},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20560,"metaTitle":450,"metaDescription":451,"mainTitle":20561,"subtitle":469,"heroImage":20576,"ctaButton":492,"ctaLink":493},[449],{"data":20562,"content":20563,"nodeType":74},{},[20564,20570],{"data":20565,"content":20566,"nodeType":78},{},[20567],{"data":20568,"marks":20569,"value":461,"nodeType":82},{},[],{"data":20571,"content":20572,"nodeType":87},{},[20573],{"data":20574,"marks":20575,"value":468,"nodeType":82},{},[],{"metadata":20577,"sys":20580,"fields":20585},{"tags":20578,"concepts":20579},[],[],{"space":20581,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20583,"publishedVersion":62,"revision":44,"locale":29},{"sys":20582},{"type":12,"linkType":13,"id":14},{"sys":20584},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20586},{"url":484,"details":20587,"fileName":490,"contentType":491},{"size":486,"image":20588},{"width":488,"height":489},{"sys":20590,"fields":20593},{"id":20591,"createdAt":20592},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":20594,"slug":20595,"articleIntro":20594,"category":20596},"6097 - de marchandises","compte-6097-de-marchandises",[20597],{"metadata":20598,"sys":20601,"fields":20608},{"tags":20599,"concepts":20600},[],[],{"space":20602,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20604,"publishedVersion":440,"revision":62,"contentType":20606,"locale":29},{"sys":20603},{"type":12,"linkType":13,"id":14},{"sys":20605},{"id":21,"type":12,"linkType":22},{"sys":20607},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20609,"metaTitle":450,"metaDescription":451,"mainTitle":20610,"subtitle":469,"heroImage":20625,"ctaButton":492,"ctaLink":493},[449],{"data":20611,"content":20612,"nodeType":74},{},[20613,20619],{"data":20614,"content":20615,"nodeType":78},{},[20616],{"data":20617,"marks":20618,"value":461,"nodeType":82},{},[],{"data":20620,"content":20621,"nodeType":87},{},[20622],{"data":20623,"marks":20624,"value":468,"nodeType":82},{},[],{"metadata":20626,"sys":20629,"fields":20634},{"tags":20627,"concepts":20628},[],[],{"space":20630,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20632,"publishedVersion":62,"revision":44,"locale":29},{"sys":20631},{"type":12,"linkType":13,"id":14},{"sys":20633},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20635},{"url":484,"details":20636,"fileName":490,"contentType":491},{"size":486,"image":20637},{"width":488,"height":489},{"sys":20639,"fields":20642},{"id":20640,"createdAt":20641},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":20643,"slug":20644,"articleIntro":20643,"category":20645},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[20646],{"metadata":20647,"sys":20650,"fields":20657},{"tags":20648,"concepts":20649},[],[],{"space":20651,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20653,"publishedVersion":440,"revision":62,"contentType":20655,"locale":29},{"sys":20652},{"type":12,"linkType":13,"id":14},{"sys":20654},{"id":21,"type":12,"linkType":22},{"sys":20656},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20658,"metaTitle":450,"metaDescription":451,"mainTitle":20659,"subtitle":469,"heroImage":20674,"ctaButton":492,"ctaLink":493},[449],{"data":20660,"content":20661,"nodeType":74},{},[20662,20668],{"data":20663,"content":20664,"nodeType":78},{},[20665],{"data":20666,"marks":20667,"value":461,"nodeType":82},{},[],{"data":20669,"content":20670,"nodeType":87},{},[20671],{"data":20672,"marks":20673,"value":468,"nodeType":82},{},[],{"metadata":20675,"sys":20678,"fields":20683},{"tags":20676,"concepts":20677},[],[],{"space":20679,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20681,"publishedVersion":62,"revision":44,"locale":29},{"sys":20680},{"type":12,"linkType":13,"id":14},{"sys":20682},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20684},{"url":484,"details":20685,"fileName":490,"contentType":491},{"size":486,"image":20686},{"width":488,"height":489},{"sys":20688,"fields":20691},{"id":20689,"createdAt":20690},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":20692,"slug":20693,"articleIntro":-1,"category":20694},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[20695],{"metadata":20696,"sys":20699,"fields":20706},{"tags":20697,"concepts":20698},[],[],{"space":20700,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20702,"publishedVersion":440,"revision":62,"contentType":20704,"locale":29},{"sys":20701},{"type":12,"linkType":13,"id":14},{"sys":20703},{"id":21,"type":12,"linkType":22},{"sys":20705},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20707,"metaTitle":450,"metaDescription":451,"mainTitle":20708,"subtitle":469,"heroImage":20723,"ctaButton":492,"ctaLink":493},[449],{"data":20709,"content":20710,"nodeType":74},{},[20711,20717],{"data":20712,"content":20713,"nodeType":78},{},[20714],{"data":20715,"marks":20716,"value":461,"nodeType":82},{},[],{"data":20718,"content":20719,"nodeType":87},{},[20720],{"data":20721,"marks":20722,"value":468,"nodeType":82},{},[],{"metadata":20724,"sys":20727,"fields":20732},{"tags":20725,"concepts":20726},[],[],{"space":20728,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20730,"publishedVersion":62,"revision":44,"locale":29},{"sys":20729},{"type":12,"linkType":13,"id":14},{"sys":20731},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20733},{"url":484,"details":20734,"fileName":490,"contentType":491},{"size":486,"image":20735},{"width":488,"height":489},{"sys":20737,"fields":20740},{"id":20738,"createdAt":20739},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":20741,"slug":20742,"articleIntro":20741,"category":20743},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[20744],{"metadata":20745,"sys":20748,"fields":20755},{"tags":20746,"concepts":20747},[],[],{"space":20749,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20751,"publishedVersion":440,"revision":62,"contentType":20753,"locale":29},{"sys":20750},{"type":12,"linkType":13,"id":14},{"sys":20752},{"id":21,"type":12,"linkType":22},{"sys":20754},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20756,"metaTitle":450,"metaDescription":451,"mainTitle":20757,"subtitle":469,"heroImage":20772,"ctaButton":492,"ctaLink":493},[449],{"data":20758,"content":20759,"nodeType":74},{},[20760,20766],{"data":20761,"content":20762,"nodeType":78},{},[20763],{"data":20764,"marks":20765,"value":461,"nodeType":82},{},[],{"data":20767,"content":20768,"nodeType":87},{},[20769],{"data":20770,"marks":20771,"value":468,"nodeType":82},{},[],{"metadata":20773,"sys":20776,"fields":20781},{"tags":20774,"concepts":20775},[],[],{"space":20777,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20779,"publishedVersion":62,"revision":44,"locale":29},{"sys":20778},{"type":12,"linkType":13,"id":14},{"sys":20780},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20782},{"url":484,"details":20783,"fileName":490,"contentType":491},{"size":486,"image":20784},{"width":488,"height":489},{"sys":20786,"fields":20789},{"id":20787,"createdAt":20788},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":20790,"slug":20791,"articleIntro":20790,"category":20792},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[20793],{"metadata":20794,"sys":20797,"fields":20804},{"tags":20795,"concepts":20796},[],[],{"space":20798,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20800,"publishedVersion":440,"revision":62,"contentType":20802,"locale":29},{"sys":20799},{"type":12,"linkType":13,"id":14},{"sys":20801},{"id":21,"type":12,"linkType":22},{"sys":20803},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20805,"metaTitle":450,"metaDescription":451,"mainTitle":20806,"subtitle":469,"heroImage":20821,"ctaButton":492,"ctaLink":493},[449],{"data":20807,"content":20808,"nodeType":74},{},[20809,20815],{"data":20810,"content":20811,"nodeType":78},{},[20812],{"data":20813,"marks":20814,"value":461,"nodeType":82},{},[],{"data":20816,"content":20817,"nodeType":87},{},[20818],{"data":20819,"marks":20820,"value":468,"nodeType":82},{},[],{"metadata":20822,"sys":20825,"fields":20830},{"tags":20823,"concepts":20824},[],[],{"space":20826,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20828,"publishedVersion":62,"revision":44,"locale":29},{"sys":20827},{"type":12,"linkType":13,"id":14},{"sys":20829},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20831},{"url":484,"details":20832,"fileName":490,"contentType":491},{"size":486,"image":20833},{"width":488,"height":489},{"sys":20835,"fields":20838},{"id":20836,"createdAt":20837},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":20839,"slug":20840,"articleIntro":20839,"category":20841},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[20842],{"metadata":20843,"sys":20846,"fields":20853},{"tags":20844,"concepts":20845},[],[],{"space":20847,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20849,"publishedVersion":440,"revision":62,"contentType":20851,"locale":29},{"sys":20848},{"type":12,"linkType":13,"id":14},{"sys":20850},{"id":21,"type":12,"linkType":22},{"sys":20852},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20854,"metaTitle":450,"metaDescription":451,"mainTitle":20855,"subtitle":469,"heroImage":20870,"ctaButton":492,"ctaLink":493},[449],{"data":20856,"content":20857,"nodeType":74},{},[20858,20864],{"data":20859,"content":20860,"nodeType":78},{},[20861],{"data":20862,"marks":20863,"value":461,"nodeType":82},{},[],{"data":20865,"content":20866,"nodeType":87},{},[20867],{"data":20868,"marks":20869,"value":468,"nodeType":82},{},[],{"metadata":20871,"sys":20874,"fields":20879},{"tags":20872,"concepts":20873},[],[],{"space":20875,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20877,"publishedVersion":62,"revision":44,"locale":29},{"sys":20876},{"type":12,"linkType":13,"id":14},{"sys":20878},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20880},{"url":484,"details":20881,"fileName":490,"contentType":491},{"size":486,"image":20882},{"width":488,"height":489},{"sys":20884,"fields":20887},{"id":20885,"createdAt":20886},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":20888,"slug":20889,"articleIntro":20888,"category":20890},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[20891],{"metadata":20892,"sys":20895,"fields":20902},{"tags":20893,"concepts":20894},[],[],{"space":20896,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20898,"publishedVersion":440,"revision":62,"contentType":20900,"locale":29},{"sys":20897},{"type":12,"linkType":13,"id":14},{"sys":20899},{"id":21,"type":12,"linkType":22},{"sys":20901},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20903,"metaTitle":450,"metaDescription":451,"mainTitle":20904,"subtitle":469,"heroImage":20919,"ctaButton":492,"ctaLink":493},[449],{"data":20905,"content":20906,"nodeType":74},{},[20907,20913],{"data":20908,"content":20909,"nodeType":78},{},[20910],{"data":20911,"marks":20912,"value":461,"nodeType":82},{},[],{"data":20914,"content":20915,"nodeType":87},{},[20916],{"data":20917,"marks":20918,"value":468,"nodeType":82},{},[],{"metadata":20920,"sys":20923,"fields":20928},{"tags":20921,"concepts":20922},[],[],{"space":20924,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20926,"publishedVersion":62,"revision":44,"locale":29},{"sys":20925},{"type":12,"linkType":13,"id":14},{"sys":20927},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20929},{"url":484,"details":20930,"fileName":490,"contentType":491},{"size":486,"image":20931},{"width":488,"height":489},{"sys":20933,"fields":20936},{"id":20934,"createdAt":20935},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":20937,"slug":20938,"articleIntro":20937,"category":20939},"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",[20940],{"metadata":20941,"sys":20944,"fields":20951},{"tags":20942,"concepts":20943},[],[],{"space":20945,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20947,"publishedVersion":440,"revision":62,"contentType":20949,"locale":29},{"sys":20946},{"type":12,"linkType":13,"id":14},{"sys":20948},{"id":21,"type":12,"linkType":22},{"sys":20950},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":20952,"metaTitle":450,"metaDescription":451,"mainTitle":20953,"subtitle":469,"heroImage":20968,"ctaButton":492,"ctaLink":493},[449],{"data":20954,"content":20955,"nodeType":74},{},[20956,20962],{"data":20957,"content":20958,"nodeType":78},{},[20959],{"data":20960,"marks":20961,"value":461,"nodeType":82},{},[],{"data":20963,"content":20964,"nodeType":87},{},[20965],{"data":20966,"marks":20967,"value":468,"nodeType":82},{},[],{"metadata":20969,"sys":20972,"fields":20977},{"tags":20970,"concepts":20971},[],[],{"space":20973,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":20975,"publishedVersion":62,"revision":44,"locale":29},{"sys":20974},{"type":12,"linkType":13,"id":14},{"sys":20976},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":20978},{"url":484,"details":20979,"fileName":490,"contentType":491},{"size":486,"image":20980},{"width":488,"height":489},{"sys":20982,"fields":20985},{"id":20983,"createdAt":20984},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":20986,"slug":20987,"articleIntro":20986,"category":20988},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[20989],{"metadata":20990,"sys":20993,"fields":21000},{"tags":20991,"concepts":20992},[],[],{"space":20994,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":20996,"publishedVersion":440,"revision":62,"contentType":20998,"locale":29},{"sys":20995},{"type":12,"linkType":13,"id":14},{"sys":20997},{"id":21,"type":12,"linkType":22},{"sys":20999},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21001,"metaTitle":450,"metaDescription":451,"mainTitle":21002,"subtitle":469,"heroImage":21017,"ctaButton":492,"ctaLink":493},[449],{"data":21003,"content":21004,"nodeType":74},{},[21005,21011],{"data":21006,"content":21007,"nodeType":78},{},[21008],{"data":21009,"marks":21010,"value":461,"nodeType":82},{},[],{"data":21012,"content":21013,"nodeType":87},{},[21014],{"data":21015,"marks":21016,"value":468,"nodeType":82},{},[],{"metadata":21018,"sys":21021,"fields":21026},{"tags":21019,"concepts":21020},[],[],{"space":21022,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21024,"publishedVersion":62,"revision":44,"locale":29},{"sys":21023},{"type":12,"linkType":13,"id":14},{"sys":21025},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21027},{"url":484,"details":21028,"fileName":490,"contentType":491},{"size":486,"image":21029},{"width":488,"height":489},{"sys":21031,"fields":21034},{"id":21032,"createdAt":21033},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":21035,"slug":21036,"articleIntro":-1,"category":21037},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[21038],{"metadata":21039,"sys":21042,"fields":21049},{"tags":21040,"concepts":21041},[],[],{"space":21043,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21045,"publishedVersion":440,"revision":62,"contentType":21047,"locale":29},{"sys":21044},{"type":12,"linkType":13,"id":14},{"sys":21046},{"id":21,"type":12,"linkType":22},{"sys":21048},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21050,"metaTitle":450,"metaDescription":451,"mainTitle":21051,"subtitle":469,"heroImage":21066,"ctaButton":492,"ctaLink":493},[449],{"data":21052,"content":21053,"nodeType":74},{},[21054,21060],{"data":21055,"content":21056,"nodeType":78},{},[21057],{"data":21058,"marks":21059,"value":461,"nodeType":82},{},[],{"data":21061,"content":21062,"nodeType":87},{},[21063],{"data":21064,"marks":21065,"value":468,"nodeType":82},{},[],{"metadata":21067,"sys":21070,"fields":21075},{"tags":21068,"concepts":21069},[],[],{"space":21071,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21073,"publishedVersion":62,"revision":44,"locale":29},{"sys":21072},{"type":12,"linkType":13,"id":14},{"sys":21074},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21076},{"url":484,"details":21077,"fileName":490,"contentType":491},{"size":486,"image":21078},{"width":488,"height":489},{"sys":21080,"fields":21083},{"id":21081,"createdAt":21082},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":21084,"slug":21085,"articleIntro":21084,"category":21086},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[21087],{"metadata":21088,"sys":21091,"fields":21098},{"tags":21089,"concepts":21090},[],[],{"space":21092,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21094,"publishedVersion":440,"revision":62,"contentType":21096,"locale":29},{"sys":21093},{"type":12,"linkType":13,"id":14},{"sys":21095},{"id":21,"type":12,"linkType":22},{"sys":21097},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21099,"metaTitle":450,"metaDescription":451,"mainTitle":21100,"subtitle":469,"heroImage":21115,"ctaButton":492,"ctaLink":493},[449],{"data":21101,"content":21102,"nodeType":74},{},[21103,21109],{"data":21104,"content":21105,"nodeType":78},{},[21106],{"data":21107,"marks":21108,"value":461,"nodeType":82},{},[],{"data":21110,"content":21111,"nodeType":87},{},[21112],{"data":21113,"marks":21114,"value":468,"nodeType":82},{},[],{"metadata":21116,"sys":21119,"fields":21124},{"tags":21117,"concepts":21118},[],[],{"space":21120,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21122,"publishedVersion":62,"revision":44,"locale":29},{"sys":21121},{"type":12,"linkType":13,"id":14},{"sys":21123},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21125},{"url":484,"details":21126,"fileName":490,"contentType":491},{"size":486,"image":21127},{"width":488,"height":489},{"sys":21129,"fields":21132},{"id":21130,"createdAt":21131},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":21133,"slug":21134,"articleIntro":21133,"category":21135},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[21136],{"metadata":21137,"sys":21140,"fields":21147},{"tags":21138,"concepts":21139},[],[],{"space":21141,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21143,"publishedVersion":440,"revision":62,"contentType":21145,"locale":29},{"sys":21142},{"type":12,"linkType":13,"id":14},{"sys":21144},{"id":21,"type":12,"linkType":22},{"sys":21146},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21148,"metaTitle":450,"metaDescription":451,"mainTitle":21149,"subtitle":469,"heroImage":21164,"ctaButton":492,"ctaLink":493},[449],{"data":21150,"content":21151,"nodeType":74},{},[21152,21158],{"data":21153,"content":21154,"nodeType":78},{},[21155],{"data":21156,"marks":21157,"value":461,"nodeType":82},{},[],{"data":21159,"content":21160,"nodeType":87},{},[21161],{"data":21162,"marks":21163,"value":468,"nodeType":82},{},[],{"metadata":21165,"sys":21168,"fields":21173},{"tags":21166,"concepts":21167},[],[],{"space":21169,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21171,"publishedVersion":62,"revision":44,"locale":29},{"sys":21170},{"type":12,"linkType":13,"id":14},{"sys":21172},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21174},{"url":484,"details":21175,"fileName":490,"contentType":491},{"size":486,"image":21176},{"width":488,"height":489},{"sys":21178,"fields":21181},{"id":21179,"createdAt":21180},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":21182,"slug":21183,"articleIntro":-1,"category":21184},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[21185],{"metadata":21186,"sys":21189,"fields":21196},{"tags":21187,"concepts":21188},[],[],{"space":21190,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21192,"publishedVersion":440,"revision":62,"contentType":21194,"locale":29},{"sys":21191},{"type":12,"linkType":13,"id":14},{"sys":21193},{"id":21,"type":12,"linkType":22},{"sys":21195},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21197,"metaTitle":450,"metaDescription":451,"mainTitle":21198,"subtitle":469,"heroImage":21213,"ctaButton":492,"ctaLink":493},[449],{"data":21199,"content":21200,"nodeType":74},{},[21201,21207],{"data":21202,"content":21203,"nodeType":78},{},[21204],{"data":21205,"marks":21206,"value":461,"nodeType":82},{},[],{"data":21208,"content":21209,"nodeType":87},{},[21210],{"data":21211,"marks":21212,"value":468,"nodeType":82},{},[],{"metadata":21214,"sys":21217,"fields":21222},{"tags":21215,"concepts":21216},[],[],{"space":21218,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21220,"publishedVersion":62,"revision":44,"locale":29},{"sys":21219},{"type":12,"linkType":13,"id":14},{"sys":21221},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21223},{"url":484,"details":21224,"fileName":490,"contentType":491},{"size":486,"image":21225},{"width":488,"height":489},{"sys":21227,"fields":21230},{"id":21228,"createdAt":21229},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21231,"slug":21232,"articleIntro":21231,"category":21233},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21234],{"metadata":21235,"sys":21238,"fields":21245},{"tags":21236,"concepts":21237},[],[],{"space":21239,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21241,"publishedVersion":440,"revision":62,"contentType":21243,"locale":29},{"sys":21240},{"type":12,"linkType":13,"id":14},{"sys":21242},{"id":21,"type":12,"linkType":22},{"sys":21244},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21246,"metaTitle":450,"metaDescription":451,"mainTitle":21247,"subtitle":469,"heroImage":21262,"ctaButton":492,"ctaLink":493},[449],{"data":21248,"content":21249,"nodeType":74},{},[21250,21256],{"data":21251,"content":21252,"nodeType":78},{},[21253],{"data":21254,"marks":21255,"value":461,"nodeType":82},{},[],{"data":21257,"content":21258,"nodeType":87},{},[21259],{"data":21260,"marks":21261,"value":468,"nodeType":82},{},[],{"metadata":21263,"sys":21266,"fields":21271},{"tags":21264,"concepts":21265},[],[],{"space":21267,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21269,"publishedVersion":62,"revision":44,"locale":29},{"sys":21268},{"type":12,"linkType":13,"id":14},{"sys":21270},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21272},{"url":484,"details":21273,"fileName":490,"contentType":491},{"size":486,"image":21274},{"width":488,"height":489},{"sys":21276,"fields":21279},{"id":21277,"createdAt":21278},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":21280,"slug":21281,"articleIntro":-1,"category":21282},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[21283],{"metadata":21284,"sys":21287,"fields":21294},{"tags":21285,"concepts":21286},[],[],{"space":21288,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21290,"publishedVersion":440,"revision":62,"contentType":21292,"locale":29},{"sys":21289},{"type":12,"linkType":13,"id":14},{"sys":21291},{"id":21,"type":12,"linkType":22},{"sys":21293},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21295,"metaTitle":450,"metaDescription":451,"mainTitle":21296,"subtitle":469,"heroImage":21311,"ctaButton":492,"ctaLink":493},[449],{"data":21297,"content":21298,"nodeType":74},{},[21299,21305],{"data":21300,"content":21301,"nodeType":78},{},[21302],{"data":21303,"marks":21304,"value":461,"nodeType":82},{},[],{"data":21306,"content":21307,"nodeType":87},{},[21308],{"data":21309,"marks":21310,"value":468,"nodeType":82},{},[],{"metadata":21312,"sys":21315,"fields":21320},{"tags":21313,"concepts":21314},[],[],{"space":21316,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21318,"publishedVersion":62,"revision":44,"locale":29},{"sys":21317},{"type":12,"linkType":13,"id":14},{"sys":21319},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21321},{"url":484,"details":21322,"fileName":490,"contentType":491},{"size":486,"image":21323},{"width":488,"height":489},{"sys":21325,"fields":21328},{"id":21326,"createdAt":21327},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":21329,"slug":21330,"articleIntro":21329,"category":21331},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[21332],{"metadata":21333,"sys":21336,"fields":21343},{"tags":21334,"concepts":21335},[],[],{"space":21337,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21339,"publishedVersion":440,"revision":62,"contentType":21341,"locale":29},{"sys":21338},{"type":12,"linkType":13,"id":14},{"sys":21340},{"id":21,"type":12,"linkType":22},{"sys":21342},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21344,"metaTitle":450,"metaDescription":451,"mainTitle":21345,"subtitle":469,"heroImage":21360,"ctaButton":492,"ctaLink":493},[449],{"data":21346,"content":21347,"nodeType":74},{},[21348,21354],{"data":21349,"content":21350,"nodeType":78},{},[21351],{"data":21352,"marks":21353,"value":461,"nodeType":82},{},[],{"data":21355,"content":21356,"nodeType":87},{},[21357],{"data":21358,"marks":21359,"value":468,"nodeType":82},{},[],{"metadata":21361,"sys":21364,"fields":21369},{"tags":21362,"concepts":21363},[],[],{"space":21365,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21367,"publishedVersion":62,"revision":44,"locale":29},{"sys":21366},{"type":12,"linkType":13,"id":14},{"sys":21368},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21370},{"url":484,"details":21371,"fileName":490,"contentType":491},{"size":486,"image":21372},{"width":488,"height":489},{"sys":21374,"fields":21377},{"id":21375,"createdAt":21376},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":21378,"slug":21379,"articleIntro":21378,"category":21380},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[21381],{"metadata":21382,"sys":21385,"fields":21392},{"tags":21383,"concepts":21384},[],[],{"space":21386,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21388,"publishedVersion":440,"revision":62,"contentType":21390,"locale":29},{"sys":21387},{"type":12,"linkType":13,"id":14},{"sys":21389},{"id":21,"type":12,"linkType":22},{"sys":21391},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21393,"metaTitle":450,"metaDescription":451,"mainTitle":21394,"subtitle":469,"heroImage":21409,"ctaButton":492,"ctaLink":493},[449],{"data":21395,"content":21396,"nodeType":74},{},[21397,21403],{"data":21398,"content":21399,"nodeType":78},{},[21400],{"data":21401,"marks":21402,"value":461,"nodeType":82},{},[],{"data":21404,"content":21405,"nodeType":87},{},[21406],{"data":21407,"marks":21408,"value":468,"nodeType":82},{},[],{"metadata":21410,"sys":21413,"fields":21418},{"tags":21411,"concepts":21412},[],[],{"space":21414,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21416,"publishedVersion":62,"revision":44,"locale":29},{"sys":21415},{"type":12,"linkType":13,"id":14},{"sys":21417},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21419},{"url":484,"details":21420,"fileName":490,"contentType":491},{"size":486,"image":21421},{"width":488,"height":489},{"sys":21423,"fields":21426},{"id":21424,"createdAt":21425},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":21427,"slug":21428,"articleIntro":21427,"category":21429},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[21430],{"metadata":21431,"sys":21434,"fields":21441},{"tags":21432,"concepts":21433},[],[],{"space":21435,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21437,"publishedVersion":440,"revision":62,"contentType":21439,"locale":29},{"sys":21436},{"type":12,"linkType":13,"id":14},{"sys":21438},{"id":21,"type":12,"linkType":22},{"sys":21440},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21442,"metaTitle":450,"metaDescription":451,"mainTitle":21443,"subtitle":469,"heroImage":21458,"ctaButton":492,"ctaLink":493},[449],{"data":21444,"content":21445,"nodeType":74},{},[21446,21452],{"data":21447,"content":21448,"nodeType":78},{},[21449],{"data":21450,"marks":21451,"value":461,"nodeType":82},{},[],{"data":21453,"content":21454,"nodeType":87},{},[21455],{"data":21456,"marks":21457,"value":468,"nodeType":82},{},[],{"metadata":21459,"sys":21462,"fields":21467},{"tags":21460,"concepts":21461},[],[],{"space":21463,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21465,"publishedVersion":62,"revision":44,"locale":29},{"sys":21464},{"type":12,"linkType":13,"id":14},{"sys":21466},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21468},{"url":484,"details":21469,"fileName":490,"contentType":491},{"size":486,"image":21470},{"width":488,"height":489},{"sys":21472,"fields":21475},{"id":21473,"createdAt":21474},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":21476,"slug":21477,"articleIntro":21476,"category":21478},"Compte 2131 - Bâtiments","compte-2131-batiments",[21479],{"metadata":21480,"sys":21483,"fields":21490},{"tags":21481,"concepts":21482},[],[],{"space":21484,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21486,"publishedVersion":440,"revision":62,"contentType":21488,"locale":29},{"sys":21485},{"type":12,"linkType":13,"id":14},{"sys":21487},{"id":21,"type":12,"linkType":22},{"sys":21489},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21491,"metaTitle":450,"metaDescription":451,"mainTitle":21492,"subtitle":469,"heroImage":21507,"ctaButton":492,"ctaLink":493},[449],{"data":21493,"content":21494,"nodeType":74},{},[21495,21501],{"data":21496,"content":21497,"nodeType":78},{},[21498],{"data":21499,"marks":21500,"value":461,"nodeType":82},{},[],{"data":21502,"content":21503,"nodeType":87},{},[21504],{"data":21505,"marks":21506,"value":468,"nodeType":82},{},[],{"metadata":21508,"sys":21511,"fields":21516},{"tags":21509,"concepts":21510},[],[],{"space":21512,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21514,"publishedVersion":62,"revision":44,"locale":29},{"sys":21513},{"type":12,"linkType":13,"id":14},{"sys":21515},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21517},{"url":484,"details":21518,"fileName":490,"contentType":491},{"size":486,"image":21519},{"width":488,"height":489},{"sys":21521,"fields":21524},{"id":21522,"createdAt":21523},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":21525,"slug":21526,"articleIntro":-1,"category":21527},"Compte 6226 - Honoraires","compte-6226-honoraires",[21528],{"metadata":21529,"sys":21532,"fields":21539},{"tags":21530,"concepts":21531},[],[],{"space":21533,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21535,"publishedVersion":440,"revision":62,"contentType":21537,"locale":29},{"sys":21534},{"type":12,"linkType":13,"id":14},{"sys":21536},{"id":21,"type":12,"linkType":22},{"sys":21538},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21540,"metaTitle":450,"metaDescription":451,"mainTitle":21541,"subtitle":469,"heroImage":21556,"ctaButton":492,"ctaLink":493},[449],{"data":21542,"content":21543,"nodeType":74},{},[21544,21550],{"data":21545,"content":21546,"nodeType":78},{},[21547],{"data":21548,"marks":21549,"value":461,"nodeType":82},{},[],{"data":21551,"content":21552,"nodeType":87},{},[21553],{"data":21554,"marks":21555,"value":468,"nodeType":82},{},[],{"metadata":21557,"sys":21560,"fields":21565},{"tags":21558,"concepts":21559},[],[],{"space":21561,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21563,"publishedVersion":62,"revision":44,"locale":29},{"sys":21562},{"type":12,"linkType":13,"id":14},{"sys":21564},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21566},{"url":484,"details":21567,"fileName":490,"contentType":491},{"size":486,"image":21568},{"width":488,"height":489},{"sys":21570,"fields":21573},{"id":21571,"createdAt":21572},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":21574,"slug":21575,"articleIntro":21574,"category":21576},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[21577],{"metadata":21578,"sys":21581,"fields":21588},{"tags":21579,"concepts":21580},[],[],{"space":21582,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21584,"publishedVersion":440,"revision":62,"contentType":21586,"locale":29},{"sys":21583},{"type":12,"linkType":13,"id":14},{"sys":21585},{"id":21,"type":12,"linkType":22},{"sys":21587},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21589,"metaTitle":450,"metaDescription":451,"mainTitle":21590,"subtitle":469,"heroImage":21605,"ctaButton":492,"ctaLink":493},[449],{"data":21591,"content":21592,"nodeType":74},{},[21593,21599],{"data":21594,"content":21595,"nodeType":78},{},[21596],{"data":21597,"marks":21598,"value":461,"nodeType":82},{},[],{"data":21600,"content":21601,"nodeType":87},{},[21602],{"data":21603,"marks":21604,"value":468,"nodeType":82},{},[],{"metadata":21606,"sys":21609,"fields":21614},{"tags":21607,"concepts":21608},[],[],{"space":21610,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21612,"publishedVersion":62,"revision":44,"locale":29},{"sys":21611},{"type":12,"linkType":13,"id":14},{"sys":21613},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21615},{"url":484,"details":21616,"fileName":490,"contentType":491},{"size":486,"image":21617},{"width":488,"height":489},{"sys":21619,"fields":21622},{"id":21620,"createdAt":21621},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":21623,"slug":21624,"articleIntro":21623,"category":21625},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[21626],{"metadata":21627,"sys":21630,"fields":21637},{"tags":21628,"concepts":21629},[],[],{"space":21631,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21633,"publishedVersion":440,"revision":62,"contentType":21635,"locale":29},{"sys":21632},{"type":12,"linkType":13,"id":14},{"sys":21634},{"id":21,"type":12,"linkType":22},{"sys":21636},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21638,"metaTitle":450,"metaDescription":451,"mainTitle":21639,"subtitle":469,"heroImage":21654,"ctaButton":492,"ctaLink":493},[449],{"data":21640,"content":21641,"nodeType":74},{},[21642,21648],{"data":21643,"content":21644,"nodeType":78},{},[21645],{"data":21646,"marks":21647,"value":461,"nodeType":82},{},[],{"data":21649,"content":21650,"nodeType":87},{},[21651],{"data":21652,"marks":21653,"value":468,"nodeType":82},{},[],{"metadata":21655,"sys":21658,"fields":21663},{"tags":21656,"concepts":21657},[],[],{"space":21659,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21661,"publishedVersion":62,"revision":44,"locale":29},{"sys":21660},{"type":12,"linkType":13,"id":14},{"sys":21662},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21664},{"url":484,"details":21665,"fileName":490,"contentType":491},{"size":486,"image":21666},{"width":488,"height":489},{"sys":21668,"fields":21671},{"id":21669,"createdAt":21670},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":21672,"slug":21673,"articleIntro":-1,"category":21674},"Compte 71 - Production stockée","compte-71-production-stockee",[21675],{"metadata":21676,"sys":21679,"fields":21686},{"tags":21677,"concepts":21678},[],[],{"space":21680,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21682,"publishedVersion":440,"revision":62,"contentType":21684,"locale":29},{"sys":21681},{"type":12,"linkType":13,"id":14},{"sys":21683},{"id":21,"type":12,"linkType":22},{"sys":21685},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21687,"metaTitle":450,"metaDescription":451,"mainTitle":21688,"subtitle":469,"heroImage":21703,"ctaButton":492,"ctaLink":493},[449],{"data":21689,"content":21690,"nodeType":74},{},[21691,21697],{"data":21692,"content":21693,"nodeType":78},{},[21694],{"data":21695,"marks":21696,"value":461,"nodeType":82},{},[],{"data":21698,"content":21699,"nodeType":87},{},[21700],{"data":21701,"marks":21702,"value":468,"nodeType":82},{},[],{"metadata":21704,"sys":21707,"fields":21712},{"tags":21705,"concepts":21706},[],[],{"space":21708,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21710,"publishedVersion":62,"revision":44,"locale":29},{"sys":21709},{"type":12,"linkType":13,"id":14},{"sys":21711},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21713},{"url":484,"details":21714,"fileName":490,"contentType":491},{"size":486,"image":21715},{"width":488,"height":489},{"sys":21717,"fields":21720},{"id":21718,"createdAt":21719},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":21721,"slug":21722,"articleIntro":21721,"category":21723},"668 - Autres charges financières","compte-668-autres-charges-financieres",[21724],{"metadata":21725,"sys":21728,"fields":21735},{"tags":21726,"concepts":21727},[],[],{"space":21729,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21731,"publishedVersion":440,"revision":62,"contentType":21733,"locale":29},{"sys":21730},{"type":12,"linkType":13,"id":14},{"sys":21732},{"id":21,"type":12,"linkType":22},{"sys":21734},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21736,"metaTitle":450,"metaDescription":451,"mainTitle":21737,"subtitle":469,"heroImage":21752,"ctaButton":492,"ctaLink":493},[449],{"data":21738,"content":21739,"nodeType":74},{},[21740,21746],{"data":21741,"content":21742,"nodeType":78},{},[21743],{"data":21744,"marks":21745,"value":461,"nodeType":82},{},[],{"data":21747,"content":21748,"nodeType":87},{},[21749],{"data":21750,"marks":21751,"value":468,"nodeType":82},{},[],{"metadata":21753,"sys":21756,"fields":21761},{"tags":21754,"concepts":21755},[],[],{"space":21757,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21759,"publishedVersion":62,"revision":44,"locale":29},{"sys":21758},{"type":12,"linkType":13,"id":14},{"sys":21760},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21762},{"url":484,"details":21763,"fileName":490,"contentType":491},{"size":486,"image":21764},{"width":488,"height":489},{"sys":21766,"fields":21769},{"id":21767,"createdAt":21768},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":21770,"slug":21771,"articleIntro":21770,"category":21772},"2961 - Titres de participation","compte-2961-titres-de-participation",[21773],{"metadata":21774,"sys":21777,"fields":21784},{"tags":21775,"concepts":21776},[],[],{"space":21778,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21780,"publishedVersion":440,"revision":62,"contentType":21782,"locale":29},{"sys":21779},{"type":12,"linkType":13,"id":14},{"sys":21781},{"id":21,"type":12,"linkType":22},{"sys":21783},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21785,"metaTitle":450,"metaDescription":451,"mainTitle":21786,"subtitle":469,"heroImage":21801,"ctaButton":492,"ctaLink":493},[449],{"data":21787,"content":21788,"nodeType":74},{},[21789,21795],{"data":21790,"content":21791,"nodeType":78},{},[21792],{"data":21793,"marks":21794,"value":461,"nodeType":82},{},[],{"data":21796,"content":21797,"nodeType":87},{},[21798],{"data":21799,"marks":21800,"value":468,"nodeType":82},{},[],{"metadata":21802,"sys":21805,"fields":21810},{"tags":21803,"concepts":21804},[],[],{"space":21806,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21808,"publishedVersion":62,"revision":44,"locale":29},{"sys":21807},{"type":12,"linkType":13,"id":14},{"sys":21809},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21811},{"url":484,"details":21812,"fileName":490,"contentType":491},{"size":486,"image":21813},{"width":488,"height":489},{"sys":21815,"fields":21818},{"id":21816,"createdAt":21817},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":21819,"slug":21820,"articleIntro":21819,"category":21821},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[21822],{"metadata":21823,"sys":21826,"fields":21833},{"tags":21824,"concepts":21825},[],[],{"space":21827,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21829,"publishedVersion":440,"revision":62,"contentType":21831,"locale":29},{"sys":21828},{"type":12,"linkType":13,"id":14},{"sys":21830},{"id":21,"type":12,"linkType":22},{"sys":21832},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21834,"metaTitle":450,"metaDescription":451,"mainTitle":21835,"subtitle":469,"heroImage":21850,"ctaButton":492,"ctaLink":493},[449],{"data":21836,"content":21837,"nodeType":74},{},[21838,21844],{"data":21839,"content":21840,"nodeType":78},{},[21841],{"data":21842,"marks":21843,"value":461,"nodeType":82},{},[],{"data":21845,"content":21846,"nodeType":87},{},[21847],{"data":21848,"marks":21849,"value":468,"nodeType":82},{},[],{"metadata":21851,"sys":21854,"fields":21859},{"tags":21852,"concepts":21853},[],[],{"space":21855,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21857,"publishedVersion":62,"revision":44,"locale":29},{"sys":21856},{"type":12,"linkType":13,"id":14},{"sys":21858},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21860},{"url":484,"details":21861,"fileName":490,"contentType":491},{"size":486,"image":21862},{"width":488,"height":489},{"sys":21864,"fields":21867},{"id":21865,"createdAt":21866},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":21868,"slug":21869,"articleIntro":21868,"category":21870},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[21871],{"metadata":21872,"sys":21875,"fields":21882},{"tags":21873,"concepts":21874},[],[],{"space":21876,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21878,"publishedVersion":440,"revision":62,"contentType":21880,"locale":29},{"sys":21877},{"type":12,"linkType":13,"id":14},{"sys":21879},{"id":21,"type":12,"linkType":22},{"sys":21881},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21883,"metaTitle":450,"metaDescription":451,"mainTitle":21884,"subtitle":469,"heroImage":21899,"ctaButton":492,"ctaLink":493},[449],{"data":21885,"content":21886,"nodeType":74},{},[21887,21893],{"data":21888,"content":21889,"nodeType":78},{},[21890],{"data":21891,"marks":21892,"value":461,"nodeType":82},{},[],{"data":21894,"content":21895,"nodeType":87},{},[21896],{"data":21897,"marks":21898,"value":468,"nodeType":82},{},[],{"metadata":21900,"sys":21903,"fields":21908},{"tags":21901,"concepts":21902},[],[],{"space":21904,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21906,"publishedVersion":62,"revision":44,"locale":29},{"sys":21905},{"type":12,"linkType":13,"id":14},{"sys":21907},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21909},{"url":484,"details":21910,"fileName":490,"contentType":491},{"size":486,"image":21911},{"width":488,"height":489},{"sys":21913,"fields":21916},{"id":21914,"createdAt":21915},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":21917,"slug":21918,"articleIntro":-1,"category":21919},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[21920],{"metadata":21921,"sys":21924,"fields":21931},{"tags":21922,"concepts":21923},[],[],{"space":21925,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21927,"publishedVersion":440,"revision":62,"contentType":21929,"locale":29},{"sys":21926},{"type":12,"linkType":13,"id":14},{"sys":21928},{"id":21,"type":12,"linkType":22},{"sys":21930},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21932,"metaTitle":450,"metaDescription":451,"mainTitle":21933,"subtitle":469,"heroImage":21948,"ctaButton":492,"ctaLink":493},[449],{"data":21934,"content":21935,"nodeType":74},{},[21936,21942],{"data":21937,"content":21938,"nodeType":78},{},[21939],{"data":21940,"marks":21941,"value":461,"nodeType":82},{},[],{"data":21943,"content":21944,"nodeType":87},{},[21945],{"data":21946,"marks":21947,"value":468,"nodeType":82},{},[],{"metadata":21949,"sys":21952,"fields":21957},{"tags":21950,"concepts":21951},[],[],{"space":21953,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":21955,"publishedVersion":62,"revision":44,"locale":29},{"sys":21954},{"type":12,"linkType":13,"id":14},{"sys":21956},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":21958},{"url":484,"details":21959,"fileName":490,"contentType":491},{"size":486,"image":21960},{"width":488,"height":489},{"sys":21962,"fields":21965},{"id":21963,"createdAt":21964},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":21966,"slug":21967,"articleIntro":21966,"category":21968},"426 - Personnel - Dépôts","compte-426-personnel-depots",[21969],{"metadata":21970,"sys":21973,"fields":21980},{"tags":21971,"concepts":21972},[],[],{"space":21974,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":21976,"publishedVersion":440,"revision":62,"contentType":21978,"locale":29},{"sys":21975},{"type":12,"linkType":13,"id":14},{"sys":21977},{"id":21,"type":12,"linkType":22},{"sys":21979},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":21981,"metaTitle":450,"metaDescription":451,"mainTitle":21982,"subtitle":469,"heroImage":21997,"ctaButton":492,"ctaLink":493},[449],{"data":21983,"content":21984,"nodeType":74},{},[21985,21991],{"data":21986,"content":21987,"nodeType":78},{},[21988],{"data":21989,"marks":21990,"value":461,"nodeType":82},{},[],{"data":21992,"content":21993,"nodeType":87},{},[21994],{"data":21995,"marks":21996,"value":468,"nodeType":82},{},[],{"metadata":21998,"sys":22001,"fields":22006},{"tags":21999,"concepts":22000},[],[],{"space":22002,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22004,"publishedVersion":62,"revision":44,"locale":29},{"sys":22003},{"type":12,"linkType":13,"id":14},{"sys":22005},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22007},{"url":484,"details":22008,"fileName":490,"contentType":491},{"size":486,"image":22009},{"width":488,"height":489},{"sys":22011,"fields":22014},{"id":22012,"createdAt":22013},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":22015,"slug":22016,"articleIntro":22015,"category":22017},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[22018],{"metadata":22019,"sys":22022,"fields":22029},{"tags":22020,"concepts":22021},[],[],{"space":22023,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22025,"publishedVersion":440,"revision":62,"contentType":22027,"locale":29},{"sys":22024},{"type":12,"linkType":13,"id":14},{"sys":22026},{"id":21,"type":12,"linkType":22},{"sys":22028},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22030,"metaTitle":450,"metaDescription":451,"mainTitle":22031,"subtitle":469,"heroImage":22046,"ctaButton":492,"ctaLink":493},[449],{"data":22032,"content":22033,"nodeType":74},{},[22034,22040],{"data":22035,"content":22036,"nodeType":78},{},[22037],{"data":22038,"marks":22039,"value":461,"nodeType":82},{},[],{"data":22041,"content":22042,"nodeType":87},{},[22043],{"data":22044,"marks":22045,"value":468,"nodeType":82},{},[],{"metadata":22047,"sys":22050,"fields":22055},{"tags":22048,"concepts":22049},[],[],{"space":22051,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22053,"publishedVersion":62,"revision":44,"locale":29},{"sys":22052},{"type":12,"linkType":13,"id":14},{"sys":22054},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22056},{"url":484,"details":22057,"fileName":490,"contentType":491},{"size":486,"image":22058},{"width":488,"height":489},{"sys":22060,"fields":22063},{"id":22061,"createdAt":22062},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":22064,"slug":22065,"articleIntro":22064,"category":22066},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[22067],{"metadata":22068,"sys":22071,"fields":22078},{"tags":22069,"concepts":22070},[],[],{"space":22072,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22074,"publishedVersion":440,"revision":62,"contentType":22076,"locale":29},{"sys":22073},{"type":12,"linkType":13,"id":14},{"sys":22075},{"id":21,"type":12,"linkType":22},{"sys":22077},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22079,"metaTitle":450,"metaDescription":451,"mainTitle":22080,"subtitle":469,"heroImage":22095,"ctaButton":492,"ctaLink":493},[449],{"data":22081,"content":22082,"nodeType":74},{},[22083,22089],{"data":22084,"content":22085,"nodeType":78},{},[22086],{"data":22087,"marks":22088,"value":461,"nodeType":82},{},[],{"data":22090,"content":22091,"nodeType":87},{},[22092],{"data":22093,"marks":22094,"value":468,"nodeType":82},{},[],{"metadata":22096,"sys":22099,"fields":22104},{"tags":22097,"concepts":22098},[],[],{"space":22100,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22102,"publishedVersion":62,"revision":44,"locale":29},{"sys":22101},{"type":12,"linkType":13,"id":14},{"sys":22103},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22105},{"url":484,"details":22106,"fileName":490,"contentType":491},{"size":486,"image":22107},{"width":488,"height":489},{"sys":22109,"fields":22112},{"id":22110,"createdAt":22111},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":22113,"slug":22114,"articleIntro":22115,"category":22116},"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",[22117],{"metadata":22118,"sys":22121,"fields":22128},{"tags":22119,"concepts":22120},[],[],{"space":22122,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22124,"publishedVersion":440,"revision":62,"contentType":22126,"locale":29},{"sys":22123},{"type":12,"linkType":13,"id":14},{"sys":22125},{"id":21,"type":12,"linkType":22},{"sys":22127},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22129,"metaTitle":450,"metaDescription":451,"mainTitle":22130,"subtitle":469,"heroImage":22145,"ctaButton":492,"ctaLink":493},[449],{"data":22131,"content":22132,"nodeType":74},{},[22133,22139],{"data":22134,"content":22135,"nodeType":78},{},[22136],{"data":22137,"marks":22138,"value":461,"nodeType":82},{},[],{"data":22140,"content":22141,"nodeType":87},{},[22142],{"data":22143,"marks":22144,"value":468,"nodeType":82},{},[],{"metadata":22146,"sys":22149,"fields":22154},{"tags":22147,"concepts":22148},[],[],{"space":22150,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22152,"publishedVersion":62,"revision":44,"locale":29},{"sys":22151},{"type":12,"linkType":13,"id":14},{"sys":22153},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22155},{"url":484,"details":22156,"fileName":490,"contentType":491},{"size":486,"image":22157},{"width":488,"height":489},{"sys":22159,"fields":22162},{"id":22160,"createdAt":22161},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":22163,"slug":22164,"articleIntro":22163,"category":22165},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[22166],{"metadata":22167,"sys":22170,"fields":22177},{"tags":22168,"concepts":22169},[],[],{"space":22171,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22173,"publishedVersion":440,"revision":62,"contentType":22175,"locale":29},{"sys":22172},{"type":12,"linkType":13,"id":14},{"sys":22174},{"id":21,"type":12,"linkType":22},{"sys":22176},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22178,"metaTitle":450,"metaDescription":451,"mainTitle":22179,"subtitle":469,"heroImage":22194,"ctaButton":492,"ctaLink":493},[449],{"data":22180,"content":22181,"nodeType":74},{},[22182,22188],{"data":22183,"content":22184,"nodeType":78},{},[22185],{"data":22186,"marks":22187,"value":461,"nodeType":82},{},[],{"data":22189,"content":22190,"nodeType":87},{},[22191],{"data":22192,"marks":22193,"value":468,"nodeType":82},{},[],{"metadata":22195,"sys":22198,"fields":22203},{"tags":22196,"concepts":22197},[],[],{"space":22199,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22201,"publishedVersion":62,"revision":44,"locale":29},{"sys":22200},{"type":12,"linkType":13,"id":14},{"sys":22202},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22204},{"url":484,"details":22205,"fileName":490,"contentType":491},{"size":486,"image":22206},{"width":488,"height":489},{"sys":22208,"fields":22211},{"id":22209,"createdAt":22210},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":22212,"slug":22213,"articleIntro":-1,"category":22214},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[22215],{"metadata":22216,"sys":22219,"fields":22226},{"tags":22217,"concepts":22218},[],[],{"space":22220,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22222,"publishedVersion":440,"revision":62,"contentType":22224,"locale":29},{"sys":22221},{"type":12,"linkType":13,"id":14},{"sys":22223},{"id":21,"type":12,"linkType":22},{"sys":22225},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22227,"metaTitle":450,"metaDescription":451,"mainTitle":22228,"subtitle":469,"heroImage":22243,"ctaButton":492,"ctaLink":493},[449],{"data":22229,"content":22230,"nodeType":74},{},[22231,22237],{"data":22232,"content":22233,"nodeType":78},{},[22234],{"data":22235,"marks":22236,"value":461,"nodeType":82},{},[],{"data":22238,"content":22239,"nodeType":87},{},[22240],{"data":22241,"marks":22242,"value":468,"nodeType":82},{},[],{"metadata":22244,"sys":22247,"fields":22252},{"tags":22245,"concepts":22246},[],[],{"space":22248,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22250,"publishedVersion":62,"revision":44,"locale":29},{"sys":22249},{"type":12,"linkType":13,"id":14},{"sys":22251},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22253},{"url":484,"details":22254,"fileName":490,"contentType":491},{"size":486,"image":22255},{"width":488,"height":489},{"sys":22257,"fields":22260},{"id":22258,"createdAt":22259},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":22261,"slug":22262,"articleIntro":-1,"category":22263},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[22264],{"metadata":22265,"sys":22268,"fields":22275},{"tags":22266,"concepts":22267},[],[],{"space":22269,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22271,"publishedVersion":440,"revision":62,"contentType":22273,"locale":29},{"sys":22270},{"type":12,"linkType":13,"id":14},{"sys":22272},{"id":21,"type":12,"linkType":22},{"sys":22274},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22276,"metaTitle":450,"metaDescription":451,"mainTitle":22277,"subtitle":469,"heroImage":22292,"ctaButton":492,"ctaLink":493},[449],{"data":22278,"content":22279,"nodeType":74},{},[22280,22286],{"data":22281,"content":22282,"nodeType":78},{},[22283],{"data":22284,"marks":22285,"value":461,"nodeType":82},{},[],{"data":22287,"content":22288,"nodeType":87},{},[22289],{"data":22290,"marks":22291,"value":468,"nodeType":82},{},[],{"metadata":22293,"sys":22296,"fields":22301},{"tags":22294,"concepts":22295},[],[],{"space":22297,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22299,"publishedVersion":62,"revision":44,"locale":29},{"sys":22298},{"type":12,"linkType":13,"id":14},{"sys":22300},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22302},{"url":484,"details":22303,"fileName":490,"contentType":491},{"size":486,"image":22304},{"width":488,"height":489},{"sys":22306,"fields":22309},{"id":22307,"createdAt":22308},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":22310,"slug":22311,"articleIntro":22310,"category":22312},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[22313],{"metadata":22314,"sys":22317,"fields":22324},{"tags":22315,"concepts":22316},[],[],{"space":22318,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22320,"publishedVersion":440,"revision":62,"contentType":22322,"locale":29},{"sys":22319},{"type":12,"linkType":13,"id":14},{"sys":22321},{"id":21,"type":12,"linkType":22},{"sys":22323},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22325,"metaTitle":450,"metaDescription":451,"mainTitle":22326,"subtitle":469,"heroImage":22341,"ctaButton":492,"ctaLink":493},[449],{"data":22327,"content":22328,"nodeType":74},{},[22329,22335],{"data":22330,"content":22331,"nodeType":78},{},[22332],{"data":22333,"marks":22334,"value":461,"nodeType":82},{},[],{"data":22336,"content":22337,"nodeType":87},{},[22338],{"data":22339,"marks":22340,"value":468,"nodeType":82},{},[],{"metadata":22342,"sys":22345,"fields":22350},{"tags":22343,"concepts":22344},[],[],{"space":22346,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22348,"publishedVersion":62,"revision":44,"locale":29},{"sys":22347},{"type":12,"linkType":13,"id":14},{"sys":22349},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22351},{"url":484,"details":22352,"fileName":490,"contentType":491},{"size":486,"image":22353},{"width":488,"height":489},{"sys":22355,"fields":22358},{"id":22356,"createdAt":22357},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":22359,"slug":22360,"articleIntro":22359,"category":22361},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[22362],{"metadata":22363,"sys":22366,"fields":22373},{"tags":22364,"concepts":22365},[],[],{"space":22367,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22369,"publishedVersion":440,"revision":62,"contentType":22371,"locale":29},{"sys":22368},{"type":12,"linkType":13,"id":14},{"sys":22370},{"id":21,"type":12,"linkType":22},{"sys":22372},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22374,"metaTitle":450,"metaDescription":451,"mainTitle":22375,"subtitle":469,"heroImage":22390,"ctaButton":492,"ctaLink":493},[449],{"data":22376,"content":22377,"nodeType":74},{},[22378,22384],{"data":22379,"content":22380,"nodeType":78},{},[22381],{"data":22382,"marks":22383,"value":461,"nodeType":82},{},[],{"data":22385,"content":22386,"nodeType":87},{},[22387],{"data":22388,"marks":22389,"value":468,"nodeType":82},{},[],{"metadata":22391,"sys":22394,"fields":22399},{"tags":22392,"concepts":22393},[],[],{"space":22395,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22397,"publishedVersion":62,"revision":44,"locale":29},{"sys":22396},{"type":12,"linkType":13,"id":14},{"sys":22398},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22400},{"url":484,"details":22401,"fileName":490,"contentType":491},{"size":486,"image":22402},{"width":488,"height":489},{"sys":22404,"fields":22407},{"id":22405,"createdAt":22406},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":22408,"slug":22409,"articleIntro":22408,"category":22410},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[22411],{"metadata":22412,"sys":22415,"fields":22422},{"tags":22413,"concepts":22414},[],[],{"space":22416,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22418,"publishedVersion":440,"revision":62,"contentType":22420,"locale":29},{"sys":22417},{"type":12,"linkType":13,"id":14},{"sys":22419},{"id":21,"type":12,"linkType":22},{"sys":22421},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22423,"metaTitle":450,"metaDescription":451,"mainTitle":22424,"subtitle":469,"heroImage":22439,"ctaButton":492,"ctaLink":493},[449],{"data":22425,"content":22426,"nodeType":74},{},[22427,22433],{"data":22428,"content":22429,"nodeType":78},{},[22430],{"data":22431,"marks":22432,"value":461,"nodeType":82},{},[],{"data":22434,"content":22435,"nodeType":87},{},[22436],{"data":22437,"marks":22438,"value":468,"nodeType":82},{},[],{"metadata":22440,"sys":22443,"fields":22448},{"tags":22441,"concepts":22442},[],[],{"space":22444,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22446,"publishedVersion":62,"revision":44,"locale":29},{"sys":22445},{"type":12,"linkType":13,"id":14},{"sys":22447},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22449},{"url":484,"details":22450,"fileName":490,"contentType":491},{"size":486,"image":22451},{"width":488,"height":489},{"sys":22453,"fields":22456},{"id":22454,"createdAt":22455},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":22457,"slug":22458,"articleIntro":22457,"category":22459},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[22460],{"metadata":22461,"sys":22464,"fields":22471},{"tags":22462,"concepts":22463},[],[],{"space":22465,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22467,"publishedVersion":440,"revision":62,"contentType":22469,"locale":29},{"sys":22466},{"type":12,"linkType":13,"id":14},{"sys":22468},{"id":21,"type":12,"linkType":22},{"sys":22470},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22472,"metaTitle":450,"metaDescription":451,"mainTitle":22473,"subtitle":469,"heroImage":22488,"ctaButton":492,"ctaLink":493},[449],{"data":22474,"content":22475,"nodeType":74},{},[22476,22482],{"data":22477,"content":22478,"nodeType":78},{},[22479],{"data":22480,"marks":22481,"value":461,"nodeType":82},{},[],{"data":22483,"content":22484,"nodeType":87},{},[22485],{"data":22486,"marks":22487,"value":468,"nodeType":82},{},[],{"metadata":22489,"sys":22492,"fields":22497},{"tags":22490,"concepts":22491},[],[],{"space":22493,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22495,"publishedVersion":62,"revision":44,"locale":29},{"sys":22494},{"type":12,"linkType":13,"id":14},{"sys":22496},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22498},{"url":484,"details":22499,"fileName":490,"contentType":491},{"size":486,"image":22500},{"width":488,"height":489},{"sys":22502,"fields":22505},{"id":22503,"createdAt":22504},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22506,"slug":22507,"articleIntro":22506,"category":22508},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22509],{"metadata":22510,"sys":22513,"fields":22520},{"tags":22511,"concepts":22512},[],[],{"space":22514,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22516,"publishedVersion":440,"revision":62,"contentType":22518,"locale":29},{"sys":22515},{"type":12,"linkType":13,"id":14},{"sys":22517},{"id":21,"type":12,"linkType":22},{"sys":22519},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22521,"metaTitle":450,"metaDescription":451,"mainTitle":22522,"subtitle":469,"heroImage":22537,"ctaButton":492,"ctaLink":493},[449],{"data":22523,"content":22524,"nodeType":74},{},[22525,22531],{"data":22526,"content":22527,"nodeType":78},{},[22528],{"data":22529,"marks":22530,"value":461,"nodeType":82},{},[],{"data":22532,"content":22533,"nodeType":87},{},[22534],{"data":22535,"marks":22536,"value":468,"nodeType":82},{},[],{"metadata":22538,"sys":22541,"fields":22546},{"tags":22539,"concepts":22540},[],[],{"space":22542,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22544,"publishedVersion":62,"revision":44,"locale":29},{"sys":22543},{"type":12,"linkType":13,"id":14},{"sys":22545},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22547},{"url":484,"details":22548,"fileName":490,"contentType":491},{"size":486,"image":22549},{"width":488,"height":489},{"sys":22551,"fields":22554},{"id":22552,"createdAt":22553},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":22555,"slug":22556,"articleIntro":-1,"category":22557},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[22558],{"metadata":22559,"sys":22562,"fields":22569},{"tags":22560,"concepts":22561},[],[],{"space":22563,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22565,"publishedVersion":440,"revision":62,"contentType":22567,"locale":29},{"sys":22564},{"type":12,"linkType":13,"id":14},{"sys":22566},{"id":21,"type":12,"linkType":22},{"sys":22568},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22570,"metaTitle":450,"metaDescription":451,"mainTitle":22571,"subtitle":469,"heroImage":22586,"ctaButton":492,"ctaLink":493},[449],{"data":22572,"content":22573,"nodeType":74},{},[22574,22580],{"data":22575,"content":22576,"nodeType":78},{},[22577],{"data":22578,"marks":22579,"value":461,"nodeType":82},{},[],{"data":22581,"content":22582,"nodeType":87},{},[22583],{"data":22584,"marks":22585,"value":468,"nodeType":82},{},[],{"metadata":22587,"sys":22590,"fields":22595},{"tags":22588,"concepts":22589},[],[],{"space":22591,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22593,"publishedVersion":62,"revision":44,"locale":29},{"sys":22592},{"type":12,"linkType":13,"id":14},{"sys":22594},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22596},{"url":484,"details":22597,"fileName":490,"contentType":491},{"size":486,"image":22598},{"width":488,"height":489},{"sys":22600,"fields":22603},{"id":22601,"createdAt":22602},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22604,"slug":22605,"articleIntro":22604,"category":22606},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22607],{"metadata":22608,"sys":22611,"fields":22618},{"tags":22609,"concepts":22610},[],[],{"space":22612,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22614,"publishedVersion":440,"revision":62,"contentType":22616,"locale":29},{"sys":22613},{"type":12,"linkType":13,"id":14},{"sys":22615},{"id":21,"type":12,"linkType":22},{"sys":22617},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22619,"metaTitle":450,"metaDescription":451,"mainTitle":22620,"subtitle":469,"heroImage":22635,"ctaButton":492,"ctaLink":493},[449],{"data":22621,"content":22622,"nodeType":74},{},[22623,22629],{"data":22624,"content":22625,"nodeType":78},{},[22626],{"data":22627,"marks":22628,"value":461,"nodeType":82},{},[],{"data":22630,"content":22631,"nodeType":87},{},[22632],{"data":22633,"marks":22634,"value":468,"nodeType":82},{},[],{"metadata":22636,"sys":22639,"fields":22644},{"tags":22637,"concepts":22638},[],[],{"space":22640,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22642,"publishedVersion":62,"revision":44,"locale":29},{"sys":22641},{"type":12,"linkType":13,"id":14},{"sys":22643},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22645},{"url":484,"details":22646,"fileName":490,"contentType":491},{"size":486,"image":22647},{"width":488,"height":489},{"sys":22649,"fields":22652},{"id":22650,"createdAt":22651},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":22653,"slug":22654,"articleIntro":-1,"category":22655},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[22656],{"metadata":22657,"sys":22660,"fields":22667},{"tags":22658,"concepts":22659},[],[],{"space":22661,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22663,"publishedVersion":440,"revision":62,"contentType":22665,"locale":29},{"sys":22662},{"type":12,"linkType":13,"id":14},{"sys":22664},{"id":21,"type":12,"linkType":22},{"sys":22666},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22668,"metaTitle":450,"metaDescription":451,"mainTitle":22669,"subtitle":469,"heroImage":22684,"ctaButton":492,"ctaLink":493},[449],{"data":22670,"content":22671,"nodeType":74},{},[22672,22678],{"data":22673,"content":22674,"nodeType":78},{},[22675],{"data":22676,"marks":22677,"value":461,"nodeType":82},{},[],{"data":22679,"content":22680,"nodeType":87},{},[22681],{"data":22682,"marks":22683,"value":468,"nodeType":82},{},[],{"metadata":22685,"sys":22688,"fields":22693},{"tags":22686,"concepts":22687},[],[],{"space":22689,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22691,"publishedVersion":62,"revision":44,"locale":29},{"sys":22690},{"type":12,"linkType":13,"id":14},{"sys":22692},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22694},{"url":484,"details":22695,"fileName":490,"contentType":491},{"size":486,"image":22696},{"width":488,"height":489},{"sys":22698,"fields":22701},{"id":22699,"createdAt":22700},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":22702,"slug":22703,"articleIntro":-1,"category":22704},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[22705],{"metadata":22706,"sys":22709,"fields":22716},{"tags":22707,"concepts":22708},[],[],{"space":22710,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22712,"publishedVersion":440,"revision":62,"contentType":22714,"locale":29},{"sys":22711},{"type":12,"linkType":13,"id":14},{"sys":22713},{"id":21,"type":12,"linkType":22},{"sys":22715},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22717,"metaTitle":450,"metaDescription":451,"mainTitle":22718,"subtitle":469,"heroImage":22733,"ctaButton":492,"ctaLink":493},[449],{"data":22719,"content":22720,"nodeType":74},{},[22721,22727],{"data":22722,"content":22723,"nodeType":78},{},[22724],{"data":22725,"marks":22726,"value":461,"nodeType":82},{},[],{"data":22728,"content":22729,"nodeType":87},{},[22730],{"data":22731,"marks":22732,"value":468,"nodeType":82},{},[],{"metadata":22734,"sys":22737,"fields":22742},{"tags":22735,"concepts":22736},[],[],{"space":22738,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22740,"publishedVersion":62,"revision":44,"locale":29},{"sys":22739},{"type":12,"linkType":13,"id":14},{"sys":22741},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22743},{"url":484,"details":22744,"fileName":490,"contentType":491},{"size":486,"image":22745},{"width":488,"height":489},{"sys":22747,"fields":22750},{"id":22748,"createdAt":22749},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":22751,"slug":22752,"articleIntro":22751,"category":22753},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[22754],{"metadata":22755,"sys":22758,"fields":22765},{"tags":22756,"concepts":22757},[],[],{"space":22759,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22761,"publishedVersion":440,"revision":62,"contentType":22763,"locale":29},{"sys":22760},{"type":12,"linkType":13,"id":14},{"sys":22762},{"id":21,"type":12,"linkType":22},{"sys":22764},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22766,"metaTitle":450,"metaDescription":451,"mainTitle":22767,"subtitle":469,"heroImage":22782,"ctaButton":492,"ctaLink":493},[449],{"data":22768,"content":22769,"nodeType":74},{},[22770,22776],{"data":22771,"content":22772,"nodeType":78},{},[22773],{"data":22774,"marks":22775,"value":461,"nodeType":82},{},[],{"data":22777,"content":22778,"nodeType":87},{},[22779],{"data":22780,"marks":22781,"value":468,"nodeType":82},{},[],{"metadata":22783,"sys":22786,"fields":22791},{"tags":22784,"concepts":22785},[],[],{"space":22787,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22789,"publishedVersion":62,"revision":44,"locale":29},{"sys":22788},{"type":12,"linkType":13,"id":14},{"sys":22790},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22792},{"url":484,"details":22793,"fileName":490,"contentType":491},{"size":486,"image":22794},{"width":488,"height":489},{"sys":22796,"fields":22799},{"id":22797,"createdAt":22798},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":22800,"slug":22801,"articleIntro":22800,"category":22802},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[22803],{"metadata":22804,"sys":22807,"fields":22814},{"tags":22805,"concepts":22806},[],[],{"space":22808,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22810,"publishedVersion":440,"revision":62,"contentType":22812,"locale":29},{"sys":22809},{"type":12,"linkType":13,"id":14},{"sys":22811},{"id":21,"type":12,"linkType":22},{"sys":22813},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22815,"metaTitle":450,"metaDescription":451,"mainTitle":22816,"subtitle":469,"heroImage":22831,"ctaButton":492,"ctaLink":493},[449],{"data":22817,"content":22818,"nodeType":74},{},[22819,22825],{"data":22820,"content":22821,"nodeType":78},{},[22822],{"data":22823,"marks":22824,"value":461,"nodeType":82},{},[],{"data":22826,"content":22827,"nodeType":87},{},[22828],{"data":22829,"marks":22830,"value":468,"nodeType":82},{},[],{"metadata":22832,"sys":22835,"fields":22840},{"tags":22833,"concepts":22834},[],[],{"space":22836,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22838,"publishedVersion":62,"revision":44,"locale":29},{"sys":22837},{"type":12,"linkType":13,"id":14},{"sys":22839},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22841},{"url":484,"details":22842,"fileName":490,"contentType":491},{"size":486,"image":22843},{"width":488,"height":489},{"sys":22845,"fields":22848},{"id":22846,"createdAt":22847},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":22849,"slug":22850,"articleIntro":22849,"category":22851},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[22852],{"metadata":22853,"sys":22856,"fields":22863},{"tags":22854,"concepts":22855},[],[],{"space":22857,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22859,"publishedVersion":440,"revision":62,"contentType":22861,"locale":29},{"sys":22858},{"type":12,"linkType":13,"id":14},{"sys":22860},{"id":21,"type":12,"linkType":22},{"sys":22862},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22864,"metaTitle":450,"metaDescription":451,"mainTitle":22865,"subtitle":469,"heroImage":22880,"ctaButton":492,"ctaLink":493},[449],{"data":22866,"content":22867,"nodeType":74},{},[22868,22874],{"data":22869,"content":22870,"nodeType":78},{},[22871],{"data":22872,"marks":22873,"value":461,"nodeType":82},{},[],{"data":22875,"content":22876,"nodeType":87},{},[22877],{"data":22878,"marks":22879,"value":468,"nodeType":82},{},[],{"metadata":22881,"sys":22884,"fields":22889},{"tags":22882,"concepts":22883},[],[],{"space":22885,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22887,"publishedVersion":62,"revision":44,"locale":29},{"sys":22886},{"type":12,"linkType":13,"id":14},{"sys":22888},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22890},{"url":484,"details":22891,"fileName":490,"contentType":491},{"size":486,"image":22892},{"width":488,"height":489},{"sys":22894,"fields":22897},{"id":22895,"createdAt":22896},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":22898,"slug":22899,"articleIntro":22898,"category":22900},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[22901],{"metadata":22902,"sys":22905,"fields":22912},{"tags":22903,"concepts":22904},[],[],{"space":22906,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22908,"publishedVersion":440,"revision":62,"contentType":22910,"locale":29},{"sys":22907},{"type":12,"linkType":13,"id":14},{"sys":22909},{"id":21,"type":12,"linkType":22},{"sys":22911},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22913,"metaTitle":450,"metaDescription":451,"mainTitle":22914,"subtitle":469,"heroImage":22929,"ctaButton":492,"ctaLink":493},[449],{"data":22915,"content":22916,"nodeType":74},{},[22917,22923],{"data":22918,"content":22919,"nodeType":78},{},[22920],{"data":22921,"marks":22922,"value":461,"nodeType":82},{},[],{"data":22924,"content":22925,"nodeType":87},{},[22926],{"data":22927,"marks":22928,"value":468,"nodeType":82},{},[],{"metadata":22930,"sys":22933,"fields":22938},{"tags":22931,"concepts":22932},[],[],{"space":22934,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22936,"publishedVersion":62,"revision":44,"locale":29},{"sys":22935},{"type":12,"linkType":13,"id":14},{"sys":22937},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22939},{"url":484,"details":22940,"fileName":490,"contentType":491},{"size":486,"image":22941},{"width":488,"height":489},{"sys":22943,"fields":22945},{"id":22944,"createdAt":22161},"2faZxRvPQhG6UiwkwOCQNY",{"title":22946,"slug":22947,"articleIntro":22946,"category":22948},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[22949],{"metadata":22950,"sys":22953,"fields":22960},{"tags":22951,"concepts":22952},[],[],{"space":22954,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":22956,"publishedVersion":440,"revision":62,"contentType":22958,"locale":29},{"sys":22955},{"type":12,"linkType":13,"id":14},{"sys":22957},{"id":21,"type":12,"linkType":22},{"sys":22959},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":22961,"metaTitle":450,"metaDescription":451,"mainTitle":22962,"subtitle":469,"heroImage":22977,"ctaButton":492,"ctaLink":493},[449],{"data":22963,"content":22964,"nodeType":74},{},[22965,22971],{"data":22966,"content":22967,"nodeType":78},{},[22968],{"data":22969,"marks":22970,"value":461,"nodeType":82},{},[],{"data":22972,"content":22973,"nodeType":87},{},[22974],{"data":22975,"marks":22976,"value":468,"nodeType":82},{},[],{"metadata":22978,"sys":22981,"fields":22986},{"tags":22979,"concepts":22980},[],[],{"space":22982,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":22984,"publishedVersion":62,"revision":44,"locale":29},{"sys":22983},{"type":12,"linkType":13,"id":14},{"sys":22985},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":22987},{"url":484,"details":22988,"fileName":490,"contentType":491},{"size":486,"image":22989},{"width":488,"height":489},{"sys":22991,"fields":22994},{"id":22992,"createdAt":22993},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":22995,"slug":22996,"articleIntro":22995,"category":22997},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[22998],{"metadata":22999,"sys":23002,"fields":23009},{"tags":23000,"concepts":23001},[],[],{"space":23003,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23005,"publishedVersion":440,"revision":62,"contentType":23007,"locale":29},{"sys":23004},{"type":12,"linkType":13,"id":14},{"sys":23006},{"id":21,"type":12,"linkType":22},{"sys":23008},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23010,"metaTitle":450,"metaDescription":451,"mainTitle":23011,"subtitle":469,"heroImage":23026,"ctaButton":492,"ctaLink":493},[449],{"data":23012,"content":23013,"nodeType":74},{},[23014,23020],{"data":23015,"content":23016,"nodeType":78},{},[23017],{"data":23018,"marks":23019,"value":461,"nodeType":82},{},[],{"data":23021,"content":23022,"nodeType":87},{},[23023],{"data":23024,"marks":23025,"value":468,"nodeType":82},{},[],{"metadata":23027,"sys":23030,"fields":23035},{"tags":23028,"concepts":23029},[],[],{"space":23031,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23033,"publishedVersion":62,"revision":44,"locale":29},{"sys":23032},{"type":12,"linkType":13,"id":14},{"sys":23034},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23036},{"url":484,"details":23037,"fileName":490,"contentType":491},{"size":486,"image":23038},{"width":488,"height":489},{"sys":23040,"fields":23043},{"id":23041,"createdAt":23042},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23044,"slug":23045,"articleIntro":23044,"category":23046},"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",[23047],{"metadata":23048,"sys":23051,"fields":23058},{"tags":23049,"concepts":23050},[],[],{"space":23052,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23054,"publishedVersion":440,"revision":62,"contentType":23056,"locale":29},{"sys":23053},{"type":12,"linkType":13,"id":14},{"sys":23055},{"id":21,"type":12,"linkType":22},{"sys":23057},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23059,"metaTitle":450,"metaDescription":451,"mainTitle":23060,"subtitle":469,"heroImage":23075,"ctaButton":492,"ctaLink":493},[449],{"data":23061,"content":23062,"nodeType":74},{},[23063,23069],{"data":23064,"content":23065,"nodeType":78},{},[23066],{"data":23067,"marks":23068,"value":461,"nodeType":82},{},[],{"data":23070,"content":23071,"nodeType":87},{},[23072],{"data":23073,"marks":23074,"value":468,"nodeType":82},{},[],{"metadata":23076,"sys":23079,"fields":23084},{"tags":23077,"concepts":23078},[],[],{"space":23080,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23082,"publishedVersion":62,"revision":44,"locale":29},{"sys":23081},{"type":12,"linkType":13,"id":14},{"sys":23083},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23085},{"url":484,"details":23086,"fileName":490,"contentType":491},{"size":486,"image":23087},{"width":488,"height":489},{"sys":23089,"fields":23092},{"id":23090,"createdAt":23091},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":23093,"slug":23094,"articleIntro":-1,"category":23095},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[23096],{"metadata":23097,"sys":23100,"fields":23107},{"tags":23098,"concepts":23099},[],[],{"space":23101,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23103,"publishedVersion":440,"revision":62,"contentType":23105,"locale":29},{"sys":23102},{"type":12,"linkType":13,"id":14},{"sys":23104},{"id":21,"type":12,"linkType":22},{"sys":23106},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23108,"metaTitle":450,"metaDescription":451,"mainTitle":23109,"subtitle":469,"heroImage":23124,"ctaButton":492,"ctaLink":493},[449],{"data":23110,"content":23111,"nodeType":74},{},[23112,23118],{"data":23113,"content":23114,"nodeType":78},{},[23115],{"data":23116,"marks":23117,"value":461,"nodeType":82},{},[],{"data":23119,"content":23120,"nodeType":87},{},[23121],{"data":23122,"marks":23123,"value":468,"nodeType":82},{},[],{"metadata":23125,"sys":23128,"fields":23133},{"tags":23126,"concepts":23127},[],[],{"space":23129,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23131,"publishedVersion":62,"revision":44,"locale":29},{"sys":23130},{"type":12,"linkType":13,"id":14},{"sys":23132},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23134},{"url":484,"details":23135,"fileName":490,"contentType":491},{"size":486,"image":23136},{"width":488,"height":489},{"sys":23138,"fields":23141},{"id":23139,"createdAt":23140},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":23142,"slug":23143,"articleIntro":23142,"category":23144},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[23145],{"metadata":23146,"sys":23149,"fields":23156},{"tags":23147,"concepts":23148},[],[],{"space":23150,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23152,"publishedVersion":440,"revision":62,"contentType":23154,"locale":29},{"sys":23151},{"type":12,"linkType":13,"id":14},{"sys":23153},{"id":21,"type":12,"linkType":22},{"sys":23155},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23157,"metaTitle":450,"metaDescription":451,"mainTitle":23158,"subtitle":469,"heroImage":23173,"ctaButton":492,"ctaLink":493},[449],{"data":23159,"content":23160,"nodeType":74},{},[23161,23167],{"data":23162,"content":23163,"nodeType":78},{},[23164],{"data":23165,"marks":23166,"value":461,"nodeType":82},{},[],{"data":23168,"content":23169,"nodeType":87},{},[23170],{"data":23171,"marks":23172,"value":468,"nodeType":82},{},[],{"metadata":23174,"sys":23177,"fields":23182},{"tags":23175,"concepts":23176},[],[],{"space":23178,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23180,"publishedVersion":62,"revision":44,"locale":29},{"sys":23179},{"type":12,"linkType":13,"id":14},{"sys":23181},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23183},{"url":484,"details":23184,"fileName":490,"contentType":491},{"size":486,"image":23185},{"width":488,"height":489},{"sys":23187,"fields":23190},{"id":23188,"createdAt":23189},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":23191,"slug":23192,"articleIntro":23191,"category":23193},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[23194],{"metadata":23195,"sys":23198,"fields":23205},{"tags":23196,"concepts":23197},[],[],{"space":23199,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23201,"publishedVersion":440,"revision":62,"contentType":23203,"locale":29},{"sys":23200},{"type":12,"linkType":13,"id":14},{"sys":23202},{"id":21,"type":12,"linkType":22},{"sys":23204},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23206,"metaTitle":450,"metaDescription":451,"mainTitle":23207,"subtitle":469,"heroImage":23222,"ctaButton":492,"ctaLink":493},[449],{"data":23208,"content":23209,"nodeType":74},{},[23210,23216],{"data":23211,"content":23212,"nodeType":78},{},[23213],{"data":23214,"marks":23215,"value":461,"nodeType":82},{},[],{"data":23217,"content":23218,"nodeType":87},{},[23219],{"data":23220,"marks":23221,"value":468,"nodeType":82},{},[],{"metadata":23223,"sys":23226,"fields":23231},{"tags":23224,"concepts":23225},[],[],{"space":23227,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23229,"publishedVersion":62,"revision":44,"locale":29},{"sys":23228},{"type":12,"linkType":13,"id":14},{"sys":23230},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23232},{"url":484,"details":23233,"fileName":490,"contentType":491},{"size":486,"image":23234},{"width":488,"height":489},{"sys":23236,"fields":23239},{"id":23237,"createdAt":23238},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":23240,"slug":23241,"articleIntro":23240,"category":23242},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[23243],{"metadata":23244,"sys":23247,"fields":23254},{"tags":23245,"concepts":23246},[],[],{"space":23248,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23250,"publishedVersion":440,"revision":62,"contentType":23252,"locale":29},{"sys":23249},{"type":12,"linkType":13,"id":14},{"sys":23251},{"id":21,"type":12,"linkType":22},{"sys":23253},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23255,"metaTitle":450,"metaDescription":451,"mainTitle":23256,"subtitle":469,"heroImage":23271,"ctaButton":492,"ctaLink":493},[449],{"data":23257,"content":23258,"nodeType":74},{},[23259,23265],{"data":23260,"content":23261,"nodeType":78},{},[23262],{"data":23263,"marks":23264,"value":461,"nodeType":82},{},[],{"data":23266,"content":23267,"nodeType":87},{},[23268],{"data":23269,"marks":23270,"value":468,"nodeType":82},{},[],{"metadata":23272,"sys":23275,"fields":23280},{"tags":23273,"concepts":23274},[],[],{"space":23276,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23278,"publishedVersion":62,"revision":44,"locale":29},{"sys":23277},{"type":12,"linkType":13,"id":14},{"sys":23279},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23281},{"url":484,"details":23282,"fileName":490,"contentType":491},{"size":486,"image":23283},{"width":488,"height":489},{"sys":23285,"fields":23288},{"id":23286,"createdAt":23287},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":23289,"slug":23290,"articleIntro":23289,"category":23291},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[23292],{"metadata":23293,"sys":23296,"fields":23303},{"tags":23294,"concepts":23295},[],[],{"space":23297,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23299,"publishedVersion":440,"revision":62,"contentType":23301,"locale":29},{"sys":23298},{"type":12,"linkType":13,"id":14},{"sys":23300},{"id":21,"type":12,"linkType":22},{"sys":23302},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23304,"metaTitle":450,"metaDescription":451,"mainTitle":23305,"subtitle":469,"heroImage":23320,"ctaButton":492,"ctaLink":493},[449],{"data":23306,"content":23307,"nodeType":74},{},[23308,23314],{"data":23309,"content":23310,"nodeType":78},{},[23311],{"data":23312,"marks":23313,"value":461,"nodeType":82},{},[],{"data":23315,"content":23316,"nodeType":87},{},[23317],{"data":23318,"marks":23319,"value":468,"nodeType":82},{},[],{"metadata":23321,"sys":23324,"fields":23329},{"tags":23322,"concepts":23323},[],[],{"space":23325,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23327,"publishedVersion":62,"revision":44,"locale":29},{"sys":23326},{"type":12,"linkType":13,"id":14},{"sys":23328},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23330},{"url":484,"details":23331,"fileName":490,"contentType":491},{"size":486,"image":23332},{"width":488,"height":489},{"sys":23334,"fields":23337},{"id":23335,"createdAt":23336},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":23338,"slug":23339,"articleIntro":-1,"category":23340},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[23341],{"metadata":23342,"sys":23345,"fields":23352},{"tags":23343,"concepts":23344},[],[],{"space":23346,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23348,"publishedVersion":440,"revision":62,"contentType":23350,"locale":29},{"sys":23347},{"type":12,"linkType":13,"id":14},{"sys":23349},{"id":21,"type":12,"linkType":22},{"sys":23351},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23353,"metaTitle":450,"metaDescription":451,"mainTitle":23354,"subtitle":469,"heroImage":23369,"ctaButton":492,"ctaLink":493},[449],{"data":23355,"content":23356,"nodeType":74},{},[23357,23363],{"data":23358,"content":23359,"nodeType":78},{},[23360],{"data":23361,"marks":23362,"value":461,"nodeType":82},{},[],{"data":23364,"content":23365,"nodeType":87},{},[23366],{"data":23367,"marks":23368,"value":468,"nodeType":82},{},[],{"metadata":23370,"sys":23373,"fields":23378},{"tags":23371,"concepts":23372},[],[],{"space":23374,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23376,"publishedVersion":62,"revision":44,"locale":29},{"sys":23375},{"type":12,"linkType":13,"id":14},{"sys":23377},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23379},{"url":484,"details":23380,"fileName":490,"contentType":491},{"size":486,"image":23381},{"width":488,"height":489},{"sys":23383,"fields":23386},{"id":23384,"createdAt":23385},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":23387,"slug":23388,"articleIntro":23387,"category":23389},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[23390],{"metadata":23391,"sys":23394,"fields":23401},{"tags":23392,"concepts":23393},[],[],{"space":23395,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23397,"publishedVersion":440,"revision":62,"contentType":23399,"locale":29},{"sys":23396},{"type":12,"linkType":13,"id":14},{"sys":23398},{"id":21,"type":12,"linkType":22},{"sys":23400},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23402,"metaTitle":450,"metaDescription":451,"mainTitle":23403,"subtitle":469,"heroImage":23418,"ctaButton":492,"ctaLink":493},[449],{"data":23404,"content":23405,"nodeType":74},{},[23406,23412],{"data":23407,"content":23408,"nodeType":78},{},[23409],{"data":23410,"marks":23411,"value":461,"nodeType":82},{},[],{"data":23413,"content":23414,"nodeType":87},{},[23415],{"data":23416,"marks":23417,"value":468,"nodeType":82},{},[],{"metadata":23419,"sys":23422,"fields":23427},{"tags":23420,"concepts":23421},[],[],{"space":23423,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23425,"publishedVersion":62,"revision":44,"locale":29},{"sys":23424},{"type":12,"linkType":13,"id":14},{"sys":23426},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23428},{"url":484,"details":23429,"fileName":490,"contentType":491},{"size":486,"image":23430},{"width":488,"height":489},{"sys":23432,"fields":23435},{"id":23433,"createdAt":23434},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":23436,"slug":23437,"articleIntro":23436,"category":23438},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[23439],{"metadata":23440,"sys":23443,"fields":23450},{"tags":23441,"concepts":23442},[],[],{"space":23444,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23446,"publishedVersion":440,"revision":62,"contentType":23448,"locale":29},{"sys":23445},{"type":12,"linkType":13,"id":14},{"sys":23447},{"id":21,"type":12,"linkType":22},{"sys":23449},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23451,"metaTitle":450,"metaDescription":451,"mainTitle":23452,"subtitle":469,"heroImage":23467,"ctaButton":492,"ctaLink":493},[449],{"data":23453,"content":23454,"nodeType":74},{},[23455,23461],{"data":23456,"content":23457,"nodeType":78},{},[23458],{"data":23459,"marks":23460,"value":461,"nodeType":82},{},[],{"data":23462,"content":23463,"nodeType":87},{},[23464],{"data":23465,"marks":23466,"value":468,"nodeType":82},{},[],{"metadata":23468,"sys":23471,"fields":23476},{"tags":23469,"concepts":23470},[],[],{"space":23472,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23474,"publishedVersion":62,"revision":44,"locale":29},{"sys":23473},{"type":12,"linkType":13,"id":14},{"sys":23475},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23477},{"url":484,"details":23478,"fileName":490,"contentType":491},{"size":486,"image":23479},{"width":488,"height":489},{"sys":23481,"fields":23484},{"id":23482,"createdAt":23483},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":23485,"slug":23486,"articleIntro":-1,"category":23487},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[23488],{"metadata":23489,"sys":23492,"fields":23499},{"tags":23490,"concepts":23491},[],[],{"space":23493,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23495,"publishedVersion":440,"revision":62,"contentType":23497,"locale":29},{"sys":23494},{"type":12,"linkType":13,"id":14},{"sys":23496},{"id":21,"type":12,"linkType":22},{"sys":23498},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23500,"metaTitle":450,"metaDescription":451,"mainTitle":23501,"subtitle":469,"heroImage":23516,"ctaButton":492,"ctaLink":493},[449],{"data":23502,"content":23503,"nodeType":74},{},[23504,23510],{"data":23505,"content":23506,"nodeType":78},{},[23507],{"data":23508,"marks":23509,"value":461,"nodeType":82},{},[],{"data":23511,"content":23512,"nodeType":87},{},[23513],{"data":23514,"marks":23515,"value":468,"nodeType":82},{},[],{"metadata":23517,"sys":23520,"fields":23525},{"tags":23518,"concepts":23519},[],[],{"space":23521,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23523,"publishedVersion":62,"revision":44,"locale":29},{"sys":23522},{"type":12,"linkType":13,"id":14},{"sys":23524},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23526},{"url":484,"details":23527,"fileName":490,"contentType":491},{"size":486,"image":23528},{"width":488,"height":489},{"sys":23530,"fields":23533},{"id":23531,"createdAt":23532},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":23534,"slug":23535,"articleIntro":23534,"category":23536},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[23537],{"metadata":23538,"sys":23541,"fields":23548},{"tags":23539,"concepts":23540},[],[],{"space":23542,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23544,"publishedVersion":440,"revision":62,"contentType":23546,"locale":29},{"sys":23543},{"type":12,"linkType":13,"id":14},{"sys":23545},{"id":21,"type":12,"linkType":22},{"sys":23547},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23549,"metaTitle":450,"metaDescription":451,"mainTitle":23550,"subtitle":469,"heroImage":23565,"ctaButton":492,"ctaLink":493},[449],{"data":23551,"content":23552,"nodeType":74},{},[23553,23559],{"data":23554,"content":23555,"nodeType":78},{},[23556],{"data":23557,"marks":23558,"value":461,"nodeType":82},{},[],{"data":23560,"content":23561,"nodeType":87},{},[23562],{"data":23563,"marks":23564,"value":468,"nodeType":82},{},[],{"metadata":23566,"sys":23569,"fields":23574},{"tags":23567,"concepts":23568},[],[],{"space":23570,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23572,"publishedVersion":62,"revision":44,"locale":29},{"sys":23571},{"type":12,"linkType":13,"id":14},{"sys":23573},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23575},{"url":484,"details":23576,"fileName":490,"contentType":491},{"size":486,"image":23577},{"width":488,"height":489},{"sys":23579,"fields":23582},{"id":23580,"createdAt":23581},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":23583,"slug":23584,"articleIntro":23583,"category":23585},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[23586],{"metadata":23587,"sys":23590,"fields":23597},{"tags":23588,"concepts":23589},[],[],{"space":23591,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23593,"publishedVersion":440,"revision":62,"contentType":23595,"locale":29},{"sys":23592},{"type":12,"linkType":13,"id":14},{"sys":23594},{"id":21,"type":12,"linkType":22},{"sys":23596},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23598,"metaTitle":450,"metaDescription":451,"mainTitle":23599,"subtitle":469,"heroImage":23614,"ctaButton":492,"ctaLink":493},[449],{"data":23600,"content":23601,"nodeType":74},{},[23602,23608],{"data":23603,"content":23604,"nodeType":78},{},[23605],{"data":23606,"marks":23607,"value":461,"nodeType":82},{},[],{"data":23609,"content":23610,"nodeType":87},{},[23611],{"data":23612,"marks":23613,"value":468,"nodeType":82},{},[],{"metadata":23615,"sys":23618,"fields":23623},{"tags":23616,"concepts":23617},[],[],{"space":23619,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23621,"publishedVersion":62,"revision":44,"locale":29},{"sys":23620},{"type":12,"linkType":13,"id":14},{"sys":23622},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23624},{"url":484,"details":23625,"fileName":490,"contentType":491},{"size":486,"image":23626},{"width":488,"height":489},{"sys":23628,"fields":23631},{"id":23629,"createdAt":23630},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23632,"slug":23633,"articleIntro":23632,"category":23634},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23635],{"metadata":23636,"sys":23639,"fields":23646},{"tags":23637,"concepts":23638},[],[],{"space":23640,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23642,"publishedVersion":440,"revision":62,"contentType":23644,"locale":29},{"sys":23641},{"type":12,"linkType":13,"id":14},{"sys":23643},{"id":21,"type":12,"linkType":22},{"sys":23645},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23647,"metaTitle":450,"metaDescription":451,"mainTitle":23648,"subtitle":469,"heroImage":23663,"ctaButton":492,"ctaLink":493},[449],{"data":23649,"content":23650,"nodeType":74},{},[23651,23657],{"data":23652,"content":23653,"nodeType":78},{},[23654],{"data":23655,"marks":23656,"value":461,"nodeType":82},{},[],{"data":23658,"content":23659,"nodeType":87},{},[23660],{"data":23661,"marks":23662,"value":468,"nodeType":82},{},[],{"metadata":23664,"sys":23667,"fields":23672},{"tags":23665,"concepts":23666},[],[],{"space":23668,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23670,"publishedVersion":62,"revision":44,"locale":29},{"sys":23669},{"type":12,"linkType":13,"id":14},{"sys":23671},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23673},{"url":484,"details":23674,"fileName":490,"contentType":491},{"size":486,"image":23675},{"width":488,"height":489},{"sys":23677,"fields":23680},{"id":23678,"createdAt":23679},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23681,"slug":23682,"articleIntro":-1,"category":23683},"Compte 66 - Charges financières","compte-66-charges-financieres",[23684],{"metadata":23685,"sys":23688,"fields":23695},{"tags":23686,"concepts":23687},[],[],{"space":23689,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23691,"publishedVersion":440,"revision":62,"contentType":23693,"locale":29},{"sys":23690},{"type":12,"linkType":13,"id":14},{"sys":23692},{"id":21,"type":12,"linkType":22},{"sys":23694},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23696,"metaTitle":450,"metaDescription":451,"mainTitle":23697,"subtitle":469,"heroImage":23712,"ctaButton":492,"ctaLink":493},[449],{"data":23698,"content":23699,"nodeType":74},{},[23700,23706],{"data":23701,"content":23702,"nodeType":78},{},[23703],{"data":23704,"marks":23705,"value":461,"nodeType":82},{},[],{"data":23707,"content":23708,"nodeType":87},{},[23709],{"data":23710,"marks":23711,"value":468,"nodeType":82},{},[],{"metadata":23713,"sys":23716,"fields":23721},{"tags":23714,"concepts":23715},[],[],{"space":23717,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23719,"publishedVersion":62,"revision":44,"locale":29},{"sys":23718},{"type":12,"linkType":13,"id":14},{"sys":23720},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23722},{"url":484,"details":23723,"fileName":490,"contentType":491},{"size":486,"image":23724},{"width":488,"height":489},{"sys":23726,"fields":23728},{"id":23727,"createdAt":12949},"7GH5W3gIeo0kaxv4wDjiev",{"title":23729,"slug":23730,"articleIntro":23729,"category":23731},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[23732],{"metadata":23733,"sys":23736,"fields":23743},{"tags":23734,"concepts":23735},[],[],{"space":23737,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23739,"publishedVersion":440,"revision":62,"contentType":23741,"locale":29},{"sys":23738},{"type":12,"linkType":13,"id":14},{"sys":23740},{"id":21,"type":12,"linkType":22},{"sys":23742},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23744,"metaTitle":450,"metaDescription":451,"mainTitle":23745,"subtitle":469,"heroImage":23760,"ctaButton":492,"ctaLink":493},[449],{"data":23746,"content":23747,"nodeType":74},{},[23748,23754],{"data":23749,"content":23750,"nodeType":78},{},[23751],{"data":23752,"marks":23753,"value":461,"nodeType":82},{},[],{"data":23755,"content":23756,"nodeType":87},{},[23757],{"data":23758,"marks":23759,"value":468,"nodeType":82},{},[],{"metadata":23761,"sys":23764,"fields":23769},{"tags":23762,"concepts":23763},[],[],{"space":23765,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23767,"publishedVersion":62,"revision":44,"locale":29},{"sys":23766},{"type":12,"linkType":13,"id":14},{"sys":23768},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23770},{"url":484,"details":23771,"fileName":490,"contentType":491},{"size":486,"image":23772},{"width":488,"height":489},{"sys":23774,"fields":23777},{"id":23775,"createdAt":23776},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":23778,"slug":23779,"articleIntro":23778,"category":23780},"6331 - Versement de transport","compte-6331-versement-de-transport",[23781],{"metadata":23782,"sys":23785,"fields":23792},{"tags":23783,"concepts":23784},[],[],{"space":23786,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23788,"publishedVersion":440,"revision":62,"contentType":23790,"locale":29},{"sys":23787},{"type":12,"linkType":13,"id":14},{"sys":23789},{"id":21,"type":12,"linkType":22},{"sys":23791},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23793,"metaTitle":450,"metaDescription":451,"mainTitle":23794,"subtitle":469,"heroImage":23809,"ctaButton":492,"ctaLink":493},[449],{"data":23795,"content":23796,"nodeType":74},{},[23797,23803],{"data":23798,"content":23799,"nodeType":78},{},[23800],{"data":23801,"marks":23802,"value":461,"nodeType":82},{},[],{"data":23804,"content":23805,"nodeType":87},{},[23806],{"data":23807,"marks":23808,"value":468,"nodeType":82},{},[],{"metadata":23810,"sys":23813,"fields":23818},{"tags":23811,"concepts":23812},[],[],{"space":23814,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23816,"publishedVersion":62,"revision":44,"locale":29},{"sys":23815},{"type":12,"linkType":13,"id":14},{"sys":23817},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23819},{"url":484,"details":23820,"fileName":490,"contentType":491},{"size":486,"image":23821},{"width":488,"height":489},{"sys":23823,"fields":23826},{"id":23824,"createdAt":23825},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":23827,"slug":23828,"articleIntro":23827,"category":23829},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[23830],{"metadata":23831,"sys":23834,"fields":23841},{"tags":23832,"concepts":23833},[],[],{"space":23835,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23837,"publishedVersion":440,"revision":62,"contentType":23839,"locale":29},{"sys":23836},{"type":12,"linkType":13,"id":14},{"sys":23838},{"id":21,"type":12,"linkType":22},{"sys":23840},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23842,"metaTitle":450,"metaDescription":451,"mainTitle":23843,"subtitle":469,"heroImage":23858,"ctaButton":492,"ctaLink":493},[449],{"data":23844,"content":23845,"nodeType":74},{},[23846,23852],{"data":23847,"content":23848,"nodeType":78},{},[23849],{"data":23850,"marks":23851,"value":461,"nodeType":82},{},[],{"data":23853,"content":23854,"nodeType":87},{},[23855],{"data":23856,"marks":23857,"value":468,"nodeType":82},{},[],{"metadata":23859,"sys":23862,"fields":23867},{"tags":23860,"concepts":23861},[],[],{"space":23863,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23865,"publishedVersion":62,"revision":44,"locale":29},{"sys":23864},{"type":12,"linkType":13,"id":14},{"sys":23866},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23868},{"url":484,"details":23869,"fileName":490,"contentType":491},{"size":486,"image":23870},{"width":488,"height":489},{"sys":23872,"fields":23875},{"id":23873,"createdAt":23874},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":23876,"slug":23877,"articleIntro":23876,"category":23878},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[23879],{"metadata":23880,"sys":23883,"fields":23890},{"tags":23881,"concepts":23882},[],[],{"space":23884,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23886,"publishedVersion":440,"revision":62,"contentType":23888,"locale":29},{"sys":23885},{"type":12,"linkType":13,"id":14},{"sys":23887},{"id":21,"type":12,"linkType":22},{"sys":23889},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23891,"metaTitle":450,"metaDescription":451,"mainTitle":23892,"subtitle":469,"heroImage":23907,"ctaButton":492,"ctaLink":493},[449],{"data":23893,"content":23894,"nodeType":74},{},[23895,23901],{"data":23896,"content":23897,"nodeType":78},{},[23898],{"data":23899,"marks":23900,"value":461,"nodeType":82},{},[],{"data":23902,"content":23903,"nodeType":87},{},[23904],{"data":23905,"marks":23906,"value":468,"nodeType":82},{},[],{"metadata":23908,"sys":23911,"fields":23916},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23914,"publishedVersion":62,"revision":44,"locale":29},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23917},{"url":484,"details":23918,"fileName":490,"contentType":491},{"size":486,"image":23919},{"width":488,"height":489},{"sys":23921,"fields":23924},{"id":23922,"createdAt":23923},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":23925,"slug":23926,"articleIntro":-1,"category":23927},"Compte 518 - Intérêts courus","compte-518-interets-courus",[23928],{"metadata":23929,"sys":23932,"fields":23939},{"tags":23930,"concepts":23931},[],[],{"space":23933,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23935,"publishedVersion":440,"revision":62,"contentType":23937,"locale":29},{"sys":23934},{"type":12,"linkType":13,"id":14},{"sys":23936},{"id":21,"type":12,"linkType":22},{"sys":23938},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23940,"metaTitle":450,"metaDescription":451,"mainTitle":23941,"subtitle":469,"heroImage":23956,"ctaButton":492,"ctaLink":493},[449],{"data":23942,"content":23943,"nodeType":74},{},[23944,23950],{"data":23945,"content":23946,"nodeType":78},{},[23947],{"data":23948,"marks":23949,"value":461,"nodeType":82},{},[],{"data":23951,"content":23952,"nodeType":87},{},[23953],{"data":23954,"marks":23955,"value":468,"nodeType":82},{},[],{"metadata":23957,"sys":23960,"fields":23965},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":23963,"publishedVersion":62,"revision":44,"locale":29},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":23966},{"url":484,"details":23967,"fileName":490,"contentType":491},{"size":486,"image":23968},{"width":488,"height":489},{"sys":23970,"fields":23973},{"id":23971,"createdAt":23972},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":23974,"slug":23975,"articleIntro":23974,"category":23976},"72 - Production immobilisée","compte-72-production-immobilisee",[23977],{"metadata":23978,"sys":23981,"fields":23988},{"tags":23979,"concepts":23980},[],[],{"space":23982,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":23984,"publishedVersion":440,"revision":62,"contentType":23986,"locale":29},{"sys":23983},{"type":12,"linkType":13,"id":14},{"sys":23985},{"id":21,"type":12,"linkType":22},{"sys":23987},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":23989,"metaTitle":450,"metaDescription":451,"mainTitle":23990,"subtitle":469,"heroImage":24005,"ctaButton":492,"ctaLink":493},[449],{"data":23991,"content":23992,"nodeType":74},{},[23993,23999],{"data":23994,"content":23995,"nodeType":78},{},[23996],{"data":23997,"marks":23998,"value":461,"nodeType":82},{},[],{"data":24000,"content":24001,"nodeType":87},{},[24002],{"data":24003,"marks":24004,"value":468,"nodeType":82},{},[],{"metadata":24006,"sys":24009,"fields":24014},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24012,"publishedVersion":62,"revision":44,"locale":29},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24015},{"url":484,"details":24016,"fileName":490,"contentType":491},{"size":486,"image":24017},{"width":488,"height":489},{"sys":24019,"fields":24022},{"id":24020,"createdAt":24021},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":24023,"slug":24024,"articleIntro":24023,"category":24025},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[24026],{"metadata":24027,"sys":24030,"fields":24037},{"tags":24028,"concepts":24029},[],[],{"space":24031,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24033,"publishedVersion":440,"revision":62,"contentType":24035,"locale":29},{"sys":24032},{"type":12,"linkType":13,"id":14},{"sys":24034},{"id":21,"type":12,"linkType":22},{"sys":24036},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24038,"metaTitle":450,"metaDescription":451,"mainTitle":24039,"subtitle":469,"heroImage":24054,"ctaButton":492,"ctaLink":493},[449],{"data":24040,"content":24041,"nodeType":74},{},[24042,24048],{"data":24043,"content":24044,"nodeType":78},{},[24045],{"data":24046,"marks":24047,"value":461,"nodeType":82},{},[],{"data":24049,"content":24050,"nodeType":87},{},[24051],{"data":24052,"marks":24053,"value":468,"nodeType":82},{},[],{"metadata":24055,"sys":24058,"fields":24063},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24061,"publishedVersion":62,"revision":44,"locale":29},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24064},{"url":484,"details":24065,"fileName":490,"contentType":491},{"size":486,"image":24066},{"width":488,"height":489},{"sys":24068,"fields":24071},{"id":24069,"createdAt":24070},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":24072,"slug":24073,"articleIntro":24072,"category":24074},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[24075],{"metadata":24076,"sys":24079,"fields":24086},{"tags":24077,"concepts":24078},[],[],{"space":24080,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24082,"publishedVersion":440,"revision":62,"contentType":24084,"locale":29},{"sys":24081},{"type":12,"linkType":13,"id":14},{"sys":24083},{"id":21,"type":12,"linkType":22},{"sys":24085},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24087,"metaTitle":450,"metaDescription":451,"mainTitle":24088,"subtitle":469,"heroImage":24103,"ctaButton":492,"ctaLink":493},[449],{"data":24089,"content":24090,"nodeType":74},{},[24091,24097],{"data":24092,"content":24093,"nodeType":78},{},[24094],{"data":24095,"marks":24096,"value":461,"nodeType":82},{},[],{"data":24098,"content":24099,"nodeType":87},{},[24100],{"data":24101,"marks":24102,"value":468,"nodeType":82},{},[],{"metadata":24104,"sys":24107,"fields":24112},{"tags":24105,"concepts":24106},[],[],{"space":24108,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24110,"publishedVersion":62,"revision":44,"locale":29},{"sys":24109},{"type":12,"linkType":13,"id":14},{"sys":24111},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24113},{"url":484,"details":24114,"fileName":490,"contentType":491},{"size":486,"image":24115},{"width":488,"height":489},{"sys":24117,"fields":24120},{"id":24118,"createdAt":24119},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":24121,"slug":24122,"articleIntro":24121,"category":24123},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[24124],{"metadata":24125,"sys":24128,"fields":24135},{"tags":24126,"concepts":24127},[],[],{"space":24129,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24131,"publishedVersion":440,"revision":62,"contentType":24133,"locale":29},{"sys":24130},{"type":12,"linkType":13,"id":14},{"sys":24132},{"id":21,"type":12,"linkType":22},{"sys":24134},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24136,"metaTitle":450,"metaDescription":451,"mainTitle":24137,"subtitle":469,"heroImage":24152,"ctaButton":492,"ctaLink":493},[449],{"data":24138,"content":24139,"nodeType":74},{},[24140,24146],{"data":24141,"content":24142,"nodeType":78},{},[24143],{"data":24144,"marks":24145,"value":461,"nodeType":82},{},[],{"data":24147,"content":24148,"nodeType":87},{},[24149],{"data":24150,"marks":24151,"value":468,"nodeType":82},{},[],{"metadata":24153,"sys":24156,"fields":24161},{"tags":24154,"concepts":24155},[],[],{"space":24157,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24159,"publishedVersion":62,"revision":44,"locale":29},{"sys":24158},{"type":12,"linkType":13,"id":14},{"sys":24160},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24162},{"url":484,"details":24163,"fileName":490,"contentType":491},{"size":486,"image":24164},{"width":488,"height":489},{"sys":24166,"fields":24169},{"id":24167,"createdAt":24168},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":24170,"slug":24171,"articleIntro":24170,"category":24172},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[24173],{"metadata":24174,"sys":24177,"fields":24184},{"tags":24175,"concepts":24176},[],[],{"space":24178,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24180,"publishedVersion":440,"revision":62,"contentType":24182,"locale":29},{"sys":24179},{"type":12,"linkType":13,"id":14},{"sys":24181},{"id":21,"type":12,"linkType":22},{"sys":24183},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24185,"metaTitle":450,"metaDescription":451,"mainTitle":24186,"subtitle":469,"heroImage":24201,"ctaButton":492,"ctaLink":493},[449],{"data":24187,"content":24188,"nodeType":74},{},[24189,24195],{"data":24190,"content":24191,"nodeType":78},{},[24192],{"data":24193,"marks":24194,"value":461,"nodeType":82},{},[],{"data":24196,"content":24197,"nodeType":87},{},[24198],{"data":24199,"marks":24200,"value":468,"nodeType":82},{},[],{"metadata":24202,"sys":24205,"fields":24210},{"tags":24203,"concepts":24204},[],[],{"space":24206,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24208,"publishedVersion":62,"revision":44,"locale":29},{"sys":24207},{"type":12,"linkType":13,"id":14},{"sys":24209},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24211},{"url":484,"details":24212,"fileName":490,"contentType":491},{"size":486,"image":24213},{"width":488,"height":489},{"sys":24215,"fields":24218},{"id":24216,"createdAt":24217},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":24219,"slug":24220,"articleIntro":-1,"category":24221},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[24222],{"metadata":24223,"sys":24226,"fields":24233},{"tags":24224,"concepts":24225},[],[],{"space":24227,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24229,"publishedVersion":440,"revision":62,"contentType":24231,"locale":29},{"sys":24228},{"type":12,"linkType":13,"id":14},{"sys":24230},{"id":21,"type":12,"linkType":22},{"sys":24232},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24234,"metaTitle":450,"metaDescription":451,"mainTitle":24235,"subtitle":469,"heroImage":24250,"ctaButton":492,"ctaLink":493},[449],{"data":24236,"content":24237,"nodeType":74},{},[24238,24244],{"data":24239,"content":24240,"nodeType":78},{},[24241],{"data":24242,"marks":24243,"value":461,"nodeType":82},{},[],{"data":24245,"content":24246,"nodeType":87},{},[24247],{"data":24248,"marks":24249,"value":468,"nodeType":82},{},[],{"metadata":24251,"sys":24254,"fields":24259},{"tags":24252,"concepts":24253},[],[],{"space":24255,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24257,"publishedVersion":62,"revision":44,"locale":29},{"sys":24256},{"type":12,"linkType":13,"id":14},{"sys":24258},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24260},{"url":484,"details":24261,"fileName":490,"contentType":491},{"size":486,"image":24262},{"width":488,"height":489},{"sys":24264,"fields":24267},{"id":24265,"createdAt":24266},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":24268,"slug":24269,"articleIntro":-1,"category":24270},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[24271],{"metadata":24272,"sys":24275,"fields":24282},{"tags":24273,"concepts":24274},[],[],{"space":24276,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24278,"publishedVersion":440,"revision":62,"contentType":24280,"locale":29},{"sys":24277},{"type":12,"linkType":13,"id":14},{"sys":24279},{"id":21,"type":12,"linkType":22},{"sys":24281},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24283,"metaTitle":450,"metaDescription":451,"mainTitle":24284,"subtitle":469,"heroImage":24299,"ctaButton":492,"ctaLink":493},[449],{"data":24285,"content":24286,"nodeType":74},{},[24287,24293],{"data":24288,"content":24289,"nodeType":78},{},[24290],{"data":24291,"marks":24292,"value":461,"nodeType":82},{},[],{"data":24294,"content":24295,"nodeType":87},{},[24296],{"data":24297,"marks":24298,"value":468,"nodeType":82},{},[],{"metadata":24300,"sys":24303,"fields":24308},{"tags":24301,"concepts":24302},[],[],{"space":24304,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24306,"publishedVersion":62,"revision":44,"locale":29},{"sys":24305},{"type":12,"linkType":13,"id":14},{"sys":24307},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24309},{"url":484,"details":24310,"fileName":490,"contentType":491},{"size":486,"image":24311},{"width":488,"height":489},{"sys":24313,"fields":24316},{"id":24314,"createdAt":24315},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":24317,"slug":24318,"articleIntro":-1,"category":24319},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[24320],{"metadata":24321,"sys":24324,"fields":24331},{"tags":24322,"concepts":24323},[],[],{"space":24325,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24327,"publishedVersion":440,"revision":62,"contentType":24329,"locale":29},{"sys":24326},{"type":12,"linkType":13,"id":14},{"sys":24328},{"id":21,"type":12,"linkType":22},{"sys":24330},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24332,"metaTitle":450,"metaDescription":451,"mainTitle":24333,"subtitle":469,"heroImage":24348,"ctaButton":492,"ctaLink":493},[449],{"data":24334,"content":24335,"nodeType":74},{},[24336,24342],{"data":24337,"content":24338,"nodeType":78},{},[24339],{"data":24340,"marks":24341,"value":461,"nodeType":82},{},[],{"data":24343,"content":24344,"nodeType":87},{},[24345],{"data":24346,"marks":24347,"value":468,"nodeType":82},{},[],{"metadata":24349,"sys":24352,"fields":24357},{"tags":24350,"concepts":24351},[],[],{"space":24353,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24355,"publishedVersion":62,"revision":44,"locale":29},{"sys":24354},{"type":12,"linkType":13,"id":14},{"sys":24356},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24358},{"url":484,"details":24359,"fileName":490,"contentType":491},{"size":486,"image":24360},{"width":488,"height":489},{"sys":24362,"fields":24365},{"id":24363,"createdAt":24364},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":24366,"slug":24367,"articleIntro":24368,"category":24369},"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.",[24370],{"metadata":24371,"sys":24374,"fields":24381},{"tags":24372,"concepts":24373},[],[],{"space":24375,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24377,"publishedVersion":440,"revision":62,"contentType":24379,"locale":29},{"sys":24376},{"type":12,"linkType":13,"id":14},{"sys":24378},{"id":21,"type":12,"linkType":22},{"sys":24380},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24382,"metaTitle":450,"metaDescription":451,"mainTitle":24383,"subtitle":469,"heroImage":24398,"ctaButton":492,"ctaLink":493},[449],{"data":24384,"content":24385,"nodeType":74},{},[24386,24392],{"data":24387,"content":24388,"nodeType":78},{},[24389],{"data":24390,"marks":24391,"value":461,"nodeType":82},{},[],{"data":24393,"content":24394,"nodeType":87},{},[24395],{"data":24396,"marks":24397,"value":468,"nodeType":82},{},[],{"metadata":24399,"sys":24402,"fields":24407},{"tags":24400,"concepts":24401},[],[],{"space":24403,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24405,"publishedVersion":62,"revision":44,"locale":29},{"sys":24404},{"type":12,"linkType":13,"id":14},{"sys":24406},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24408},{"url":484,"details":24409,"fileName":490,"contentType":491},{"size":486,"image":24410},{"width":488,"height":489},{"sys":24412,"fields":24415},{"id":24413,"createdAt":24414},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":24416,"slug":24417,"articleIntro":24416,"category":24418},"Compte 58 - Virements internes","compte-58-virements-internes",[24419],{"metadata":24420,"sys":24423,"fields":24430},{"tags":24421,"concepts":24422},[],[],{"space":24424,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24426,"publishedVersion":440,"revision":62,"contentType":24428,"locale":29},{"sys":24425},{"type":12,"linkType":13,"id":14},{"sys":24427},{"id":21,"type":12,"linkType":22},{"sys":24429},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24431,"metaTitle":450,"metaDescription":451,"mainTitle":24432,"subtitle":469,"heroImage":24447,"ctaButton":492,"ctaLink":493},[449],{"data":24433,"content":24434,"nodeType":74},{},[24435,24441],{"data":24436,"content":24437,"nodeType":78},{},[24438],{"data":24439,"marks":24440,"value":461,"nodeType":82},{},[],{"data":24442,"content":24443,"nodeType":87},{},[24444],{"data":24445,"marks":24446,"value":468,"nodeType":82},{},[],{"metadata":24448,"sys":24451,"fields":24456},{"tags":24449,"concepts":24450},[],[],{"space":24452,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24454,"publishedVersion":62,"revision":44,"locale":29},{"sys":24453},{"type":12,"linkType":13,"id":14},{"sys":24455},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24457},{"url":484,"details":24458,"fileName":490,"contentType":491},{"size":486,"image":24459},{"width":488,"height":489},{"sys":24461,"fields":24464},{"id":24462,"createdAt":24463},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":24465,"slug":24466,"articleIntro":-1,"category":24467},"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",[24468],{"metadata":24469,"sys":24472,"fields":24479},{"tags":24470,"concepts":24471},[],[],{"space":24473,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24475,"publishedVersion":440,"revision":62,"contentType":24477,"locale":29},{"sys":24474},{"type":12,"linkType":13,"id":14},{"sys":24476},{"id":21,"type":12,"linkType":22},{"sys":24478},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24480,"metaTitle":450,"metaDescription":451,"mainTitle":24481,"subtitle":469,"heroImage":24496,"ctaButton":492,"ctaLink":493},[449],{"data":24482,"content":24483,"nodeType":74},{},[24484,24490],{"data":24485,"content":24486,"nodeType":78},{},[24487],{"data":24488,"marks":24489,"value":461,"nodeType":82},{},[],{"data":24491,"content":24492,"nodeType":87},{},[24493],{"data":24494,"marks":24495,"value":468,"nodeType":82},{},[],{"metadata":24497,"sys":24500,"fields":24505},{"tags":24498,"concepts":24499},[],[],{"space":24501,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24503,"publishedVersion":62,"revision":44,"locale":29},{"sys":24502},{"type":12,"linkType":13,"id":14},{"sys":24504},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24506},{"url":484,"details":24507,"fileName":490,"contentType":491},{"size":486,"image":24508},{"width":488,"height":489},{"sys":24510,"fields":24513},{"id":24511,"createdAt":24512},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":24514,"slug":24515,"articleIntro":-1,"category":24516},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[24517],{"metadata":24518,"sys":24521,"fields":24528},{"tags":24519,"concepts":24520},[],[],{"space":24522,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24524,"publishedVersion":440,"revision":62,"contentType":24526,"locale":29},{"sys":24523},{"type":12,"linkType":13,"id":14},{"sys":24525},{"id":21,"type":12,"linkType":22},{"sys":24527},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24529,"metaTitle":450,"metaDescription":451,"mainTitle":24530,"subtitle":469,"heroImage":24545,"ctaButton":492,"ctaLink":493},[449],{"data":24531,"content":24532,"nodeType":74},{},[24533,24539],{"data":24534,"content":24535,"nodeType":78},{},[24536],{"data":24537,"marks":24538,"value":461,"nodeType":82},{},[],{"data":24540,"content":24541,"nodeType":87},{},[24542],{"data":24543,"marks":24544,"value":468,"nodeType":82},{},[],{"metadata":24546,"sys":24549,"fields":24554},{"tags":24547,"concepts":24548},[],[],{"space":24550,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24552,"publishedVersion":62,"revision":44,"locale":29},{"sys":24551},{"type":12,"linkType":13,"id":14},{"sys":24553},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24555},{"url":484,"details":24556,"fileName":490,"contentType":491},{"size":486,"image":24557},{"width":488,"height":489},{"sys":24559,"fields":24562},{"id":24560,"createdAt":24561},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":24563,"slug":24564,"articleIntro":24563,"category":24565},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[24566],{"metadata":24567,"sys":24570,"fields":24577},{"tags":24568,"concepts":24569},[],[],{"space":24571,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24573,"publishedVersion":440,"revision":62,"contentType":24575,"locale":29},{"sys":24572},{"type":12,"linkType":13,"id":14},{"sys":24574},{"id":21,"type":12,"linkType":22},{"sys":24576},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24578,"metaTitle":450,"metaDescription":451,"mainTitle":24579,"subtitle":469,"heroImage":24594,"ctaButton":492,"ctaLink":493},[449],{"data":24580,"content":24581,"nodeType":74},{},[24582,24588],{"data":24583,"content":24584,"nodeType":78},{},[24585],{"data":24586,"marks":24587,"value":461,"nodeType":82},{},[],{"data":24589,"content":24590,"nodeType":87},{},[24591],{"data":24592,"marks":24593,"value":468,"nodeType":82},{},[],{"metadata":24595,"sys":24598,"fields":24603},{"tags":24596,"concepts":24597},[],[],{"space":24599,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24601,"publishedVersion":62,"revision":44,"locale":29},{"sys":24600},{"type":12,"linkType":13,"id":14},{"sys":24602},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24604},{"url":484,"details":24605,"fileName":490,"contentType":491},{"size":486,"image":24606},{"width":488,"height":489},{"sys":24608,"fields":24611},{"id":24609,"createdAt":24610},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":24612,"slug":24613,"articleIntro":24612,"category":24614},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[24615],{"metadata":24616,"sys":24619,"fields":24626},{"tags":24617,"concepts":24618},[],[],{"space":24620,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24622,"publishedVersion":440,"revision":62,"contentType":24624,"locale":29},{"sys":24621},{"type":12,"linkType":13,"id":14},{"sys":24623},{"id":21,"type":12,"linkType":22},{"sys":24625},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24627,"metaTitle":450,"metaDescription":451,"mainTitle":24628,"subtitle":469,"heroImage":24643,"ctaButton":492,"ctaLink":493},[449],{"data":24629,"content":24630,"nodeType":74},{},[24631,24637],{"data":24632,"content":24633,"nodeType":78},{},[24634],{"data":24635,"marks":24636,"value":461,"nodeType":82},{},[],{"data":24638,"content":24639,"nodeType":87},{},[24640],{"data":24641,"marks":24642,"value":468,"nodeType":82},{},[],{"metadata":24644,"sys":24647,"fields":24652},{"tags":24645,"concepts":24646},[],[],{"space":24648,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24650,"publishedVersion":62,"revision":44,"locale":29},{"sys":24649},{"type":12,"linkType":13,"id":14},{"sys":24651},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24653},{"url":484,"details":24654,"fileName":490,"contentType":491},{"size":486,"image":24655},{"width":488,"height":489},{"sys":24657,"fields":24660},{"id":24658,"createdAt":24659},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":24661,"slug":24662,"articleIntro":24661,"category":24663},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[24664],{"metadata":24665,"sys":24668,"fields":24675},{"tags":24666,"concepts":24667},[],[],{"space":24669,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24671,"publishedVersion":440,"revision":62,"contentType":24673,"locale":29},{"sys":24670},{"type":12,"linkType":13,"id":14},{"sys":24672},{"id":21,"type":12,"linkType":22},{"sys":24674},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24676,"metaTitle":450,"metaDescription":451,"mainTitle":24677,"subtitle":469,"heroImage":24692,"ctaButton":492,"ctaLink":493},[449],{"data":24678,"content":24679,"nodeType":74},{},[24680,24686],{"data":24681,"content":24682,"nodeType":78},{},[24683],{"data":24684,"marks":24685,"value":461,"nodeType":82},{},[],{"data":24687,"content":24688,"nodeType":87},{},[24689],{"data":24690,"marks":24691,"value":468,"nodeType":82},{},[],{"metadata":24693,"sys":24696,"fields":24701},{"tags":24694,"concepts":24695},[],[],{"space":24697,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24699,"publishedVersion":62,"revision":44,"locale":29},{"sys":24698},{"type":12,"linkType":13,"id":14},{"sys":24700},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24702},{"url":484,"details":24703,"fileName":490,"contentType":491},{"size":486,"image":24704},{"width":488,"height":489},{"sys":24706,"fields":24709},{"id":24707,"createdAt":24708},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":24710,"slug":24711,"articleIntro":24710,"category":24712},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[24713],{"metadata":24714,"sys":24717,"fields":24724},{"tags":24715,"concepts":24716},[],[],{"space":24718,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24720,"publishedVersion":440,"revision":62,"contentType":24722,"locale":29},{"sys":24719},{"type":12,"linkType":13,"id":14},{"sys":24721},{"id":21,"type":12,"linkType":22},{"sys":24723},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24725,"metaTitle":450,"metaDescription":451,"mainTitle":24726,"subtitle":469,"heroImage":24741,"ctaButton":492,"ctaLink":493},[449],{"data":24727,"content":24728,"nodeType":74},{},[24729,24735],{"data":24730,"content":24731,"nodeType":78},{},[24732],{"data":24733,"marks":24734,"value":461,"nodeType":82},{},[],{"data":24736,"content":24737,"nodeType":87},{},[24738],{"data":24739,"marks":24740,"value":468,"nodeType":82},{},[],{"metadata":24742,"sys":24745,"fields":24750},{"tags":24743,"concepts":24744},[],[],{"space":24746,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24748,"publishedVersion":62,"revision":44,"locale":29},{"sys":24747},{"type":12,"linkType":13,"id":14},{"sys":24749},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24751},{"url":484,"details":24752,"fileName":490,"contentType":491},{"size":486,"image":24753},{"width":488,"height":489},{"sys":24755,"fields":24758},{"id":24756,"createdAt":24757},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":24759,"slug":24760,"articleIntro":24761,"category":24762},"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.",[24763],{"metadata":24764,"sys":24767,"fields":24774},{"tags":24765,"concepts":24766},[],[],{"space":24768,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24770,"publishedVersion":440,"revision":62,"contentType":24772,"locale":29},{"sys":24769},{"type":12,"linkType":13,"id":14},{"sys":24771},{"id":21,"type":12,"linkType":22},{"sys":24773},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24775,"metaTitle":450,"metaDescription":451,"mainTitle":24776,"subtitle":469,"heroImage":24791,"ctaButton":492,"ctaLink":493},[449],{"data":24777,"content":24778,"nodeType":74},{},[24779,24785],{"data":24780,"content":24781,"nodeType":78},{},[24782],{"data":24783,"marks":24784,"value":461,"nodeType":82},{},[],{"data":24786,"content":24787,"nodeType":87},{},[24788],{"data":24789,"marks":24790,"value":468,"nodeType":82},{},[],{"metadata":24792,"sys":24795,"fields":24800},{"tags":24793,"concepts":24794},[],[],{"space":24796,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24798,"publishedVersion":62,"revision":44,"locale":29},{"sys":24797},{"type":12,"linkType":13,"id":14},{"sys":24799},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24801},{"url":484,"details":24802,"fileName":490,"contentType":491},{"size":486,"image":24803},{"width":488,"height":489},{"sys":24805,"fields":24808},{"id":24806,"createdAt":24807},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":24809,"slug":24810,"articleIntro":24809,"category":24811},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[24812],{"metadata":24813,"sys":24816,"fields":24823},{"tags":24814,"concepts":24815},[],[],{"space":24817,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24819,"publishedVersion":440,"revision":62,"contentType":24821,"locale":29},{"sys":24818},{"type":12,"linkType":13,"id":14},{"sys":24820},{"id":21,"type":12,"linkType":22},{"sys":24822},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24824,"metaTitle":450,"metaDescription":451,"mainTitle":24825,"subtitle":469,"heroImage":24840,"ctaButton":492,"ctaLink":493},[449],{"data":24826,"content":24827,"nodeType":74},{},[24828,24834],{"data":24829,"content":24830,"nodeType":78},{},[24831],{"data":24832,"marks":24833,"value":461,"nodeType":82},{},[],{"data":24835,"content":24836,"nodeType":87},{},[24837],{"data":24838,"marks":24839,"value":468,"nodeType":82},{},[],{"metadata":24841,"sys":24844,"fields":24849},{"tags":24842,"concepts":24843},[],[],{"space":24845,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24847,"publishedVersion":62,"revision":44,"locale":29},{"sys":24846},{"type":12,"linkType":13,"id":14},{"sys":24848},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24850},{"url":484,"details":24851,"fileName":490,"contentType":491},{"size":486,"image":24852},{"width":488,"height":489},{"sys":24854,"fields":24857},{"id":24855,"createdAt":24856},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":24858,"slug":24859,"articleIntro":24858,"category":24860},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[24861],{"metadata":24862,"sys":24865,"fields":24872},{"tags":24863,"concepts":24864},[],[],{"space":24866,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24868,"publishedVersion":440,"revision":62,"contentType":24870,"locale":29},{"sys":24867},{"type":12,"linkType":13,"id":14},{"sys":24869},{"id":21,"type":12,"linkType":22},{"sys":24871},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24873,"metaTitle":450,"metaDescription":451,"mainTitle":24874,"subtitle":469,"heroImage":24889,"ctaButton":492,"ctaLink":493},[449],{"data":24875,"content":24876,"nodeType":74},{},[24877,24883],{"data":24878,"content":24879,"nodeType":78},{},[24880],{"data":24881,"marks":24882,"value":461,"nodeType":82},{},[],{"data":24884,"content":24885,"nodeType":87},{},[24886],{"data":24887,"marks":24888,"value":468,"nodeType":82},{},[],{"metadata":24890,"sys":24893,"fields":24898},{"tags":24891,"concepts":24892},[],[],{"space":24894,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24896,"publishedVersion":62,"revision":44,"locale":29},{"sys":24895},{"type":12,"linkType":13,"id":14},{"sys":24897},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24899},{"url":484,"details":24900,"fileName":490,"contentType":491},{"size":486,"image":24901},{"width":488,"height":489},{"sys":24903,"fields":24906},{"id":24904,"createdAt":24905},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":24907,"slug":24908,"articleIntro":-1,"category":24909},"Compte 705 - Études","compte-705-etudes",[24910],{"metadata":24911,"sys":24914,"fields":24921},{"tags":24912,"concepts":24913},[],[],{"space":24915,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24917,"publishedVersion":440,"revision":62,"contentType":24919,"locale":29},{"sys":24916},{"type":12,"linkType":13,"id":14},{"sys":24918},{"id":21,"type":12,"linkType":22},{"sys":24920},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24922,"metaTitle":450,"metaDescription":451,"mainTitle":24923,"subtitle":469,"heroImage":24938,"ctaButton":492,"ctaLink":493},[449],{"data":24924,"content":24925,"nodeType":74},{},[24926,24932],{"data":24927,"content":24928,"nodeType":78},{},[24929],{"data":24930,"marks":24931,"value":461,"nodeType":82},{},[],{"data":24933,"content":24934,"nodeType":87},{},[24935],{"data":24936,"marks":24937,"value":468,"nodeType":82},{},[],{"metadata":24939,"sys":24942,"fields":24947},{"tags":24940,"concepts":24941},[],[],{"space":24943,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24945,"publishedVersion":62,"revision":44,"locale":29},{"sys":24944},{"type":12,"linkType":13,"id":14},{"sys":24946},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24948},{"url":484,"details":24949,"fileName":490,"contentType":491},{"size":486,"image":24950},{"width":488,"height":489},{"sys":24952,"fields":24955},{"id":24953,"createdAt":24954},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":24956,"slug":24957,"articleIntro":24956,"category":24958},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[24959],{"metadata":24960,"sys":24963,"fields":24970},{"tags":24961,"concepts":24962},[],[],{"space":24964,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":24966,"publishedVersion":440,"revision":62,"contentType":24968,"locale":29},{"sys":24965},{"type":12,"linkType":13,"id":14},{"sys":24967},{"id":21,"type":12,"linkType":22},{"sys":24969},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":24971,"metaTitle":450,"metaDescription":451,"mainTitle":24972,"subtitle":469,"heroImage":24987,"ctaButton":492,"ctaLink":493},[449],{"data":24973,"content":24974,"nodeType":74},{},[24975,24981],{"data":24976,"content":24977,"nodeType":78},{},[24978],{"data":24979,"marks":24980,"value":461,"nodeType":82},{},[],{"data":24982,"content":24983,"nodeType":87},{},[24984],{"data":24985,"marks":24986,"value":468,"nodeType":82},{},[],{"metadata":24988,"sys":24991,"fields":24996},{"tags":24989,"concepts":24990},[],[],{"space":24992,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":24994,"publishedVersion":62,"revision":44,"locale":29},{"sys":24993},{"type":12,"linkType":13,"id":14},{"sys":24995},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":24997},{"url":484,"details":24998,"fileName":490,"contentType":491},{"size":486,"image":24999},{"width":488,"height":489},{"sys":25001,"fields":25004},{"id":25002,"createdAt":25003},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":25005,"slug":25006,"articleIntro":25005,"category":25007},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[25008],{"metadata":25009,"sys":25012,"fields":25019},{"tags":25010,"concepts":25011},[],[],{"space":25013,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25015,"publishedVersion":440,"revision":62,"contentType":25017,"locale":29},{"sys":25014},{"type":12,"linkType":13,"id":14},{"sys":25016},{"id":21,"type":12,"linkType":22},{"sys":25018},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25020,"metaTitle":450,"metaDescription":451,"mainTitle":25021,"subtitle":469,"heroImage":25036,"ctaButton":492,"ctaLink":493},[449],{"data":25022,"content":25023,"nodeType":74},{},[25024,25030],{"data":25025,"content":25026,"nodeType":78},{},[25027],{"data":25028,"marks":25029,"value":461,"nodeType":82},{},[],{"data":25031,"content":25032,"nodeType":87},{},[25033],{"data":25034,"marks":25035,"value":468,"nodeType":82},{},[],{"metadata":25037,"sys":25040,"fields":25045},{"tags":25038,"concepts":25039},[],[],{"space":25041,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25043,"publishedVersion":62,"revision":44,"locale":29},{"sys":25042},{"type":12,"linkType":13,"id":14},{"sys":25044},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25046},{"url":484,"details":25047,"fileName":490,"contentType":491},{"size":486,"image":25048},{"width":488,"height":489},{"sys":25050,"fields":25053},{"id":25051,"createdAt":25052},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":25054,"slug":25055,"articleIntro":25054,"category":25056},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[25057],{"metadata":25058,"sys":25061,"fields":25068},{"tags":25059,"concepts":25060},[],[],{"space":25062,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25064,"publishedVersion":440,"revision":62,"contentType":25066,"locale":29},{"sys":25063},{"type":12,"linkType":13,"id":14},{"sys":25065},{"id":21,"type":12,"linkType":22},{"sys":25067},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25069,"metaTitle":450,"metaDescription":451,"mainTitle":25070,"subtitle":469,"heroImage":25085,"ctaButton":492,"ctaLink":493},[449],{"data":25071,"content":25072,"nodeType":74},{},[25073,25079],{"data":25074,"content":25075,"nodeType":78},{},[25076],{"data":25077,"marks":25078,"value":461,"nodeType":82},{},[],{"data":25080,"content":25081,"nodeType":87},{},[25082],{"data":25083,"marks":25084,"value":468,"nodeType":82},{},[],{"metadata":25086,"sys":25089,"fields":25094},{"tags":25087,"concepts":25088},[],[],{"space":25090,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25092,"publishedVersion":62,"revision":44,"locale":29},{"sys":25091},{"type":12,"linkType":13,"id":14},{"sys":25093},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25095},{"url":484,"details":25096,"fileName":490,"contentType":491},{"size":486,"image":25097},{"width":488,"height":489},{"sys":25099,"fields":25102},{"id":25100,"createdAt":25101},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25103,"slug":25104,"articleIntro":-1,"category":25105},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25106],{"metadata":25107,"sys":25110,"fields":25117},{"tags":25108,"concepts":25109},[],[],{"space":25111,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25113,"publishedVersion":440,"revision":62,"contentType":25115,"locale":29},{"sys":25112},{"type":12,"linkType":13,"id":14},{"sys":25114},{"id":21,"type":12,"linkType":22},{"sys":25116},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25118,"metaTitle":450,"metaDescription":451,"mainTitle":25119,"subtitle":469,"heroImage":25134,"ctaButton":492,"ctaLink":493},[449],{"data":25120,"content":25121,"nodeType":74},{},[25122,25128],{"data":25123,"content":25124,"nodeType":78},{},[25125],{"data":25126,"marks":25127,"value":461,"nodeType":82},{},[],{"data":25129,"content":25130,"nodeType":87},{},[25131],{"data":25132,"marks":25133,"value":468,"nodeType":82},{},[],{"metadata":25135,"sys":25138,"fields":25143},{"tags":25136,"concepts":25137},[],[],{"space":25139,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25141,"publishedVersion":62,"revision":44,"locale":29},{"sys":25140},{"type":12,"linkType":13,"id":14},{"sys":25142},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25144},{"url":484,"details":25145,"fileName":490,"contentType":491},{"size":486,"image":25146},{"width":488,"height":489},{"sys":25148,"fields":25151},{"id":25149,"createdAt":25150},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":25152,"slug":25153,"articleIntro":25152,"category":25154},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[25155],{"metadata":25156,"sys":25159,"fields":25166},{"tags":25157,"concepts":25158},[],[],{"space":25160,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25162,"publishedVersion":440,"revision":62,"contentType":25164,"locale":29},{"sys":25161},{"type":12,"linkType":13,"id":14},{"sys":25163},{"id":21,"type":12,"linkType":22},{"sys":25165},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25167,"metaTitle":450,"metaDescription":451,"mainTitle":25168,"subtitle":469,"heroImage":25183,"ctaButton":492,"ctaLink":493},[449],{"data":25169,"content":25170,"nodeType":74},{},[25171,25177],{"data":25172,"content":25173,"nodeType":78},{},[25174],{"data":25175,"marks":25176,"value":461,"nodeType":82},{},[],{"data":25178,"content":25179,"nodeType":87},{},[25180],{"data":25181,"marks":25182,"value":468,"nodeType":82},{},[],{"metadata":25184,"sys":25187,"fields":25192},{"tags":25185,"concepts":25186},[],[],{"space":25188,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25190,"publishedVersion":62,"revision":44,"locale":29},{"sys":25189},{"type":12,"linkType":13,"id":14},{"sys":25191},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25193},{"url":484,"details":25194,"fileName":490,"contentType":491},{"size":486,"image":25195},{"width":488,"height":489},{"sys":25197,"fields":25200},{"id":25198,"createdAt":25199},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":25201,"slug":25202,"articleIntro":25201,"category":25203},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[25204],{"metadata":25205,"sys":25208,"fields":25215},{"tags":25206,"concepts":25207},[],[],{"space":25209,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25211,"publishedVersion":440,"revision":62,"contentType":25213,"locale":29},{"sys":25210},{"type":12,"linkType":13,"id":14},{"sys":25212},{"id":21,"type":12,"linkType":22},{"sys":25214},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25216,"metaTitle":450,"metaDescription":451,"mainTitle":25217,"subtitle":469,"heroImage":25232,"ctaButton":492,"ctaLink":493},[449],{"data":25218,"content":25219,"nodeType":74},{},[25220,25226],{"data":25221,"content":25222,"nodeType":78},{},[25223],{"data":25224,"marks":25225,"value":461,"nodeType":82},{},[],{"data":25227,"content":25228,"nodeType":87},{},[25229],{"data":25230,"marks":25231,"value":468,"nodeType":82},{},[],{"metadata":25233,"sys":25236,"fields":25241},{"tags":25234,"concepts":25235},[],[],{"space":25237,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25239,"publishedVersion":62,"revision":44,"locale":29},{"sys":25238},{"type":12,"linkType":13,"id":14},{"sys":25240},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25242},{"url":484,"details":25243,"fileName":490,"contentType":491},{"size":486,"image":25244},{"width":488,"height":489},{"sys":25246,"fields":25249},{"id":25247,"createdAt":25248},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":25250,"slug":25251,"articleIntro":25250,"category":25252},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[25253],{"metadata":25254,"sys":25257,"fields":25264},{"tags":25255,"concepts":25256},[],[],{"space":25258,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25260,"publishedVersion":440,"revision":62,"contentType":25262,"locale":29},{"sys":25259},{"type":12,"linkType":13,"id":14},{"sys":25261},{"id":21,"type":12,"linkType":22},{"sys":25263},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25265,"metaTitle":450,"metaDescription":451,"mainTitle":25266,"subtitle":469,"heroImage":25281,"ctaButton":492,"ctaLink":493},[449],{"data":25267,"content":25268,"nodeType":74},{},[25269,25275],{"data":25270,"content":25271,"nodeType":78},{},[25272],{"data":25273,"marks":25274,"value":461,"nodeType":82},{},[],{"data":25276,"content":25277,"nodeType":87},{},[25278],{"data":25279,"marks":25280,"value":468,"nodeType":82},{},[],{"metadata":25282,"sys":25285,"fields":25290},{"tags":25283,"concepts":25284},[],[],{"space":25286,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25288,"publishedVersion":62,"revision":44,"locale":29},{"sys":25287},{"type":12,"linkType":13,"id":14},{"sys":25289},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25291},{"url":484,"details":25292,"fileName":490,"contentType":491},{"size":486,"image":25293},{"width":488,"height":489},{"sys":25295,"fields":25298},{"id":25296,"createdAt":25297},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25299,"slug":25300,"articleIntro":-1,"category":25301},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25302],{"metadata":25303,"sys":25306,"fields":25313},{"tags":25304,"concepts":25305},[],[],{"space":25307,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25309,"publishedVersion":440,"revision":62,"contentType":25311,"locale":29},{"sys":25308},{"type":12,"linkType":13,"id":14},{"sys":25310},{"id":21,"type":12,"linkType":22},{"sys":25312},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25314,"metaTitle":450,"metaDescription":451,"mainTitle":25315,"subtitle":469,"heroImage":25330,"ctaButton":492,"ctaLink":493},[449],{"data":25316,"content":25317,"nodeType":74},{},[25318,25324],{"data":25319,"content":25320,"nodeType":78},{},[25321],{"data":25322,"marks":25323,"value":461,"nodeType":82},{},[],{"data":25325,"content":25326,"nodeType":87},{},[25327],{"data":25328,"marks":25329,"value":468,"nodeType":82},{},[],{"metadata":25331,"sys":25334,"fields":25339},{"tags":25332,"concepts":25333},[],[],{"space":25335,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25337,"publishedVersion":62,"revision":44,"locale":29},{"sys":25336},{"type":12,"linkType":13,"id":14},{"sys":25338},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25340},{"url":484,"details":25341,"fileName":490,"contentType":491},{"size":486,"image":25342},{"width":488,"height":489},{"sys":25344,"fields":25347},{"id":25345,"createdAt":25346},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25348,"slug":25349,"articleIntro":25348,"category":25350},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25351],{"metadata":25352,"sys":25355,"fields":25362},{"tags":25353,"concepts":25354},[],[],{"space":25356,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25358,"publishedVersion":440,"revision":62,"contentType":25360,"locale":29},{"sys":25357},{"type":12,"linkType":13,"id":14},{"sys":25359},{"id":21,"type":12,"linkType":22},{"sys":25361},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25363,"metaTitle":450,"metaDescription":451,"mainTitle":25364,"subtitle":469,"heroImage":25379,"ctaButton":492,"ctaLink":493},[449],{"data":25365,"content":25366,"nodeType":74},{},[25367,25373],{"data":25368,"content":25369,"nodeType":78},{},[25370],{"data":25371,"marks":25372,"value":461,"nodeType":82},{},[],{"data":25374,"content":25375,"nodeType":87},{},[25376],{"data":25377,"marks":25378,"value":468,"nodeType":82},{},[],{"metadata":25380,"sys":25383,"fields":25388},{"tags":25381,"concepts":25382},[],[],{"space":25384,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25386,"publishedVersion":62,"revision":44,"locale":29},{"sys":25385},{"type":12,"linkType":13,"id":14},{"sys":25387},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25389},{"url":484,"details":25390,"fileName":490,"contentType":491},{"size":486,"image":25391},{"width":488,"height":489},{"sys":25393,"fields":25396},{"id":25394,"createdAt":25395},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":25397,"slug":25398,"articleIntro":25397,"category":25399},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[25400],{"metadata":25401,"sys":25404,"fields":25411},{"tags":25402,"concepts":25403},[],[],{"space":25405,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25407,"publishedVersion":440,"revision":62,"contentType":25409,"locale":29},{"sys":25406},{"type":12,"linkType":13,"id":14},{"sys":25408},{"id":21,"type":12,"linkType":22},{"sys":25410},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25412,"metaTitle":450,"metaDescription":451,"mainTitle":25413,"subtitle":469,"heroImage":25428,"ctaButton":492,"ctaLink":493},[449],{"data":25414,"content":25415,"nodeType":74},{},[25416,25422],{"data":25417,"content":25418,"nodeType":78},{},[25419],{"data":25420,"marks":25421,"value":461,"nodeType":82},{},[],{"data":25423,"content":25424,"nodeType":87},{},[25425],{"data":25426,"marks":25427,"value":468,"nodeType":82},{},[],{"metadata":25429,"sys":25432,"fields":25437},{"tags":25430,"concepts":25431},[],[],{"space":25433,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25435,"publishedVersion":62,"revision":44,"locale":29},{"sys":25434},{"type":12,"linkType":13,"id":14},{"sys":25436},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25438},{"url":484,"details":25439,"fileName":490,"contentType":491},{"size":486,"image":25440},{"width":488,"height":489},{"sys":25442,"fields":25445},{"id":25443,"createdAt":25444},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":25446,"slug":25447,"articleIntro":25446,"category":25448},"206 - Droit au bail","compte-206-droit-au-bail",[25449],{"metadata":25450,"sys":25453,"fields":25460},{"tags":25451,"concepts":25452},[],[],{"space":25454,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25456,"publishedVersion":440,"revision":62,"contentType":25458,"locale":29},{"sys":25455},{"type":12,"linkType":13,"id":14},{"sys":25457},{"id":21,"type":12,"linkType":22},{"sys":25459},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25461,"metaTitle":450,"metaDescription":451,"mainTitle":25462,"subtitle":469,"heroImage":25477,"ctaButton":492,"ctaLink":493},[449],{"data":25463,"content":25464,"nodeType":74},{},[25465,25471],{"data":25466,"content":25467,"nodeType":78},{},[25468],{"data":25469,"marks":25470,"value":461,"nodeType":82},{},[],{"data":25472,"content":25473,"nodeType":87},{},[25474],{"data":25475,"marks":25476,"value":468,"nodeType":82},{},[],{"metadata":25478,"sys":25481,"fields":25486},{"tags":25479,"concepts":25480},[],[],{"space":25482,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25484,"publishedVersion":62,"revision":44,"locale":29},{"sys":25483},{"type":12,"linkType":13,"id":14},{"sys":25485},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25487},{"url":484,"details":25488,"fileName":490,"contentType":491},{"size":486,"image":25489},{"width":488,"height":489},{"sys":25491,"fields":25494},{"id":25492,"createdAt":25493},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":25495,"slug":25496,"articleIntro":25497,"category":25498},"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.",[25499],{"metadata":25500,"sys":25503,"fields":25510},{"tags":25501,"concepts":25502},[],[],{"space":25504,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25506,"publishedVersion":440,"revision":62,"contentType":25508,"locale":29},{"sys":25505},{"type":12,"linkType":13,"id":14},{"sys":25507},{"id":21,"type":12,"linkType":22},{"sys":25509},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25511,"metaTitle":450,"metaDescription":451,"mainTitle":25512,"subtitle":469,"heroImage":25527,"ctaButton":492,"ctaLink":493},[449],{"data":25513,"content":25514,"nodeType":74},{},[25515,25521],{"data":25516,"content":25517,"nodeType":78},{},[25518],{"data":25519,"marks":25520,"value":461,"nodeType":82},{},[],{"data":25522,"content":25523,"nodeType":87},{},[25524],{"data":25525,"marks":25526,"value":468,"nodeType":82},{},[],{"metadata":25528,"sys":25531,"fields":25536},{"tags":25529,"concepts":25530},[],[],{"space":25532,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25534,"publishedVersion":62,"revision":44,"locale":29},{"sys":25533},{"type":12,"linkType":13,"id":14},{"sys":25535},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25537},{"url":484,"details":25538,"fileName":490,"contentType":491},{"size":486,"image":25539},{"width":488,"height":489},{"sys":25541,"fields":25544},{"id":25542,"createdAt":25543},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":25545,"slug":25546,"articleIntro":-1,"category":25547},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[25548],{"metadata":25549,"sys":25552,"fields":25559},{"tags":25550,"concepts":25551},[],[],{"space":25553,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25555,"publishedVersion":440,"revision":62,"contentType":25557,"locale":29},{"sys":25554},{"type":12,"linkType":13,"id":14},{"sys":25556},{"id":21,"type":12,"linkType":22},{"sys":25558},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25560,"metaTitle":450,"metaDescription":451,"mainTitle":25561,"subtitle":469,"heroImage":25576,"ctaButton":492,"ctaLink":493},[449],{"data":25562,"content":25563,"nodeType":74},{},[25564,25570],{"data":25565,"content":25566,"nodeType":78},{},[25567],{"data":25568,"marks":25569,"value":461,"nodeType":82},{},[],{"data":25571,"content":25572,"nodeType":87},{},[25573],{"data":25574,"marks":25575,"value":468,"nodeType":82},{},[],{"metadata":25577,"sys":25580,"fields":25585},{"tags":25578,"concepts":25579},[],[],{"space":25581,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25583,"publishedVersion":62,"revision":44,"locale":29},{"sys":25582},{"type":12,"linkType":13,"id":14},{"sys":25584},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25586},{"url":484,"details":25587,"fileName":490,"contentType":491},{"size":486,"image":25588},{"width":488,"height":489},{"sys":25590,"fields":25593},{"id":25591,"createdAt":25592},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":25594,"slug":25595,"articleIntro":25594,"category":25596},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[25597],{"metadata":25598,"sys":25601,"fields":25608},{"tags":25599,"concepts":25600},[],[],{"space":25602,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25604,"publishedVersion":440,"revision":62,"contentType":25606,"locale":29},{"sys":25603},{"type":12,"linkType":13,"id":14},{"sys":25605},{"id":21,"type":12,"linkType":22},{"sys":25607},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25609,"metaTitle":450,"metaDescription":451,"mainTitle":25610,"subtitle":469,"heroImage":25625,"ctaButton":492,"ctaLink":493},[449],{"data":25611,"content":25612,"nodeType":74},{},[25613,25619],{"data":25614,"content":25615,"nodeType":78},{},[25616],{"data":25617,"marks":25618,"value":461,"nodeType":82},{},[],{"data":25620,"content":25621,"nodeType":87},{},[25622],{"data":25623,"marks":25624,"value":468,"nodeType":82},{},[],{"metadata":25626,"sys":25629,"fields":25634},{"tags":25627,"concepts":25628},[],[],{"space":25630,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25632,"publishedVersion":62,"revision":44,"locale":29},{"sys":25631},{"type":12,"linkType":13,"id":14},{"sys":25633},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25635},{"url":484,"details":25636,"fileName":490,"contentType":491},{"size":486,"image":25637},{"width":488,"height":489},{"sys":25639,"fields":25642},{"id":25640,"createdAt":25641},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":25643,"slug":25644,"articleIntro":25643,"category":25645},"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",[25646],{"metadata":25647,"sys":25650,"fields":25657},{"tags":25648,"concepts":25649},[],[],{"space":25651,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25653,"publishedVersion":440,"revision":62,"contentType":25655,"locale":29},{"sys":25652},{"type":12,"linkType":13,"id":14},{"sys":25654},{"id":21,"type":12,"linkType":22},{"sys":25656},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25658,"metaTitle":450,"metaDescription":451,"mainTitle":25659,"subtitle":469,"heroImage":25674,"ctaButton":492,"ctaLink":493},[449],{"data":25660,"content":25661,"nodeType":74},{},[25662,25668],{"data":25663,"content":25664,"nodeType":78},{},[25665],{"data":25666,"marks":25667,"value":461,"nodeType":82},{},[],{"data":25669,"content":25670,"nodeType":87},{},[25671],{"data":25672,"marks":25673,"value":468,"nodeType":82},{},[],{"metadata":25675,"sys":25678,"fields":25683},{"tags":25676,"concepts":25677},[],[],{"space":25679,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25681,"publishedVersion":62,"revision":44,"locale":29},{"sys":25680},{"type":12,"linkType":13,"id":14},{"sys":25682},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25684},{"url":484,"details":25685,"fileName":490,"contentType":491},{"size":486,"image":25686},{"width":488,"height":489},{"sys":25688,"fields":25691},{"id":25689,"createdAt":25690},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":25692,"slug":25693,"articleIntro":25692,"category":25694},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[25695],{"metadata":25696,"sys":25699,"fields":25706},{"tags":25697,"concepts":25698},[],[],{"space":25700,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25702,"publishedVersion":440,"revision":62,"contentType":25704,"locale":29},{"sys":25701},{"type":12,"linkType":13,"id":14},{"sys":25703},{"id":21,"type":12,"linkType":22},{"sys":25705},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25707,"metaTitle":450,"metaDescription":451,"mainTitle":25708,"subtitle":469,"heroImage":25723,"ctaButton":492,"ctaLink":493},[449],{"data":25709,"content":25710,"nodeType":74},{},[25711,25717],{"data":25712,"content":25713,"nodeType":78},{},[25714],{"data":25715,"marks":25716,"value":461,"nodeType":82},{},[],{"data":25718,"content":25719,"nodeType":87},{},[25720],{"data":25721,"marks":25722,"value":468,"nodeType":82},{},[],{"metadata":25724,"sys":25727,"fields":25732},{"tags":25725,"concepts":25726},[],[],{"space":25728,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25730,"publishedVersion":62,"revision":44,"locale":29},{"sys":25729},{"type":12,"linkType":13,"id":14},{"sys":25731},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25733},{"url":484,"details":25734,"fileName":490,"contentType":491},{"size":486,"image":25735},{"width":488,"height":489},{"sys":25737,"fields":25740},{"id":25738,"createdAt":25739},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":25741,"slug":25742,"articleIntro":-1,"category":25743},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[25744],{"metadata":25745,"sys":25748,"fields":25755},{"tags":25746,"concepts":25747},[],[],{"space":25749,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25751,"publishedVersion":440,"revision":62,"contentType":25753,"locale":29},{"sys":25750},{"type":12,"linkType":13,"id":14},{"sys":25752},{"id":21,"type":12,"linkType":22},{"sys":25754},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25756,"metaTitle":450,"metaDescription":451,"mainTitle":25757,"subtitle":469,"heroImage":25772,"ctaButton":492,"ctaLink":493},[449],{"data":25758,"content":25759,"nodeType":74},{},[25760,25766],{"data":25761,"content":25762,"nodeType":78},{},[25763],{"data":25764,"marks":25765,"value":461,"nodeType":82},{},[],{"data":25767,"content":25768,"nodeType":87},{},[25769],{"data":25770,"marks":25771,"value":468,"nodeType":82},{},[],{"metadata":25773,"sys":25776,"fields":25781},{"tags":25774,"concepts":25775},[],[],{"space":25777,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25779,"publishedVersion":62,"revision":44,"locale":29},{"sys":25778},{"type":12,"linkType":13,"id":14},{"sys":25780},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25782},{"url":484,"details":25783,"fileName":490,"contentType":491},{"size":486,"image":25784},{"width":488,"height":489},{"sys":25786,"fields":25789},{"id":25787,"createdAt":25788},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":25790,"slug":25791,"articleIntro":25790,"category":25792},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[25793],{"metadata":25794,"sys":25797,"fields":25804},{"tags":25795,"concepts":25796},[],[],{"space":25798,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25800,"publishedVersion":440,"revision":62,"contentType":25802,"locale":29},{"sys":25799},{"type":12,"linkType":13,"id":14},{"sys":25801},{"id":21,"type":12,"linkType":22},{"sys":25803},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25805,"metaTitle":450,"metaDescription":451,"mainTitle":25806,"subtitle":469,"heroImage":25821,"ctaButton":492,"ctaLink":493},[449],{"data":25807,"content":25808,"nodeType":74},{},[25809,25815],{"data":25810,"content":25811,"nodeType":78},{},[25812],{"data":25813,"marks":25814,"value":461,"nodeType":82},{},[],{"data":25816,"content":25817,"nodeType":87},{},[25818],{"data":25819,"marks":25820,"value":468,"nodeType":82},{},[],{"metadata":25822,"sys":25825,"fields":25830},{"tags":25823,"concepts":25824},[],[],{"space":25826,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25828,"publishedVersion":62,"revision":44,"locale":29},{"sys":25827},{"type":12,"linkType":13,"id":14},{"sys":25829},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25831},{"url":484,"details":25832,"fileName":490,"contentType":491},{"size":486,"image":25833},{"width":488,"height":489},{"sys":25835,"fields":25838},{"id":25836,"createdAt":25837},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":25839,"slug":25840,"articleIntro":25839,"category":25841},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[25842],{"metadata":25843,"sys":25846,"fields":25853},{"tags":25844,"concepts":25845},[],[],{"space":25847,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25849,"publishedVersion":440,"revision":62,"contentType":25851,"locale":29},{"sys":25848},{"type":12,"linkType":13,"id":14},{"sys":25850},{"id":21,"type":12,"linkType":22},{"sys":25852},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25854,"metaTitle":450,"metaDescription":451,"mainTitle":25855,"subtitle":469,"heroImage":25870,"ctaButton":492,"ctaLink":493},[449],{"data":25856,"content":25857,"nodeType":74},{},[25858,25864],{"data":25859,"content":25860,"nodeType":78},{},[25861],{"data":25862,"marks":25863,"value":461,"nodeType":82},{},[],{"data":25865,"content":25866,"nodeType":87},{},[25867],{"data":25868,"marks":25869,"value":468,"nodeType":82},{},[],{"metadata":25871,"sys":25874,"fields":25879},{"tags":25872,"concepts":25873},[],[],{"space":25875,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25877,"publishedVersion":62,"revision":44,"locale":29},{"sys":25876},{"type":12,"linkType":13,"id":14},{"sys":25878},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25880},{"url":484,"details":25881,"fileName":490,"contentType":491},{"size":486,"image":25882},{"width":488,"height":489},{"sys":25884,"fields":25887},{"id":25885,"createdAt":25886},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":25888,"slug":25889,"articleIntro":25888,"category":25890},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[25891],{"metadata":25892,"sys":25895,"fields":25902},{"tags":25893,"concepts":25894},[],[],{"space":25896,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25898,"publishedVersion":440,"revision":62,"contentType":25900,"locale":29},{"sys":25897},{"type":12,"linkType":13,"id":14},{"sys":25899},{"id":21,"type":12,"linkType":22},{"sys":25901},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25903,"metaTitle":450,"metaDescription":451,"mainTitle":25904,"subtitle":469,"heroImage":25919,"ctaButton":492,"ctaLink":493},[449],{"data":25905,"content":25906,"nodeType":74},{},[25907,25913],{"data":25908,"content":25909,"nodeType":78},{},[25910],{"data":25911,"marks":25912,"value":461,"nodeType":82},{},[],{"data":25914,"content":25915,"nodeType":87},{},[25916],{"data":25917,"marks":25918,"value":468,"nodeType":82},{},[],{"metadata":25920,"sys":25923,"fields":25928},{"tags":25921,"concepts":25922},[],[],{"space":25924,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25926,"publishedVersion":62,"revision":44,"locale":29},{"sys":25925},{"type":12,"linkType":13,"id":14},{"sys":25927},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25929},{"url":484,"details":25930,"fileName":490,"contentType":491},{"size":486,"image":25931},{"width":488,"height":489},{"sys":25933,"fields":25936},{"id":25934,"createdAt":25935},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":25937,"slug":25938,"articleIntro":25937,"category":25939},"68174 - Créances","compte-68174-creances",[25940],{"metadata":25941,"sys":25944,"fields":25951},{"tags":25942,"concepts":25943},[],[],{"space":25945,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25947,"publishedVersion":440,"revision":62,"contentType":25949,"locale":29},{"sys":25946},{"type":12,"linkType":13,"id":14},{"sys":25948},{"id":21,"type":12,"linkType":22},{"sys":25950},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":25952,"metaTitle":450,"metaDescription":451,"mainTitle":25953,"subtitle":469,"heroImage":25968,"ctaButton":492,"ctaLink":493},[449],{"data":25954,"content":25955,"nodeType":74},{},[25956,25962],{"data":25957,"content":25958,"nodeType":78},{},[25959],{"data":25960,"marks":25961,"value":461,"nodeType":82},{},[],{"data":25963,"content":25964,"nodeType":87},{},[25965],{"data":25966,"marks":25967,"value":468,"nodeType":82},{},[],{"metadata":25969,"sys":25972,"fields":25977},{"tags":25970,"concepts":25971},[],[],{"space":25973,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":25975,"publishedVersion":62,"revision":44,"locale":29},{"sys":25974},{"type":12,"linkType":13,"id":14},{"sys":25976},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":25978},{"url":484,"details":25979,"fileName":490,"contentType":491},{"size":486,"image":25980},{"width":488,"height":489},{"sys":25982,"fields":25985},{"id":25983,"createdAt":25984},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":25986,"slug":25987,"articleIntro":25988,"category":25989},"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.",[25990],{"metadata":25991,"sys":25994,"fields":26001},{"tags":25992,"concepts":25993},[],[],{"space":25995,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":25997,"publishedVersion":440,"revision":62,"contentType":25999,"locale":29},{"sys":25996},{"type":12,"linkType":13,"id":14},{"sys":25998},{"id":21,"type":12,"linkType":22},{"sys":26000},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26002,"metaTitle":450,"metaDescription":451,"mainTitle":26003,"subtitle":469,"heroImage":26018,"ctaButton":492,"ctaLink":493},[449],{"data":26004,"content":26005,"nodeType":74},{},[26006,26012],{"data":26007,"content":26008,"nodeType":78},{},[26009],{"data":26010,"marks":26011,"value":461,"nodeType":82},{},[],{"data":26013,"content":26014,"nodeType":87},{},[26015],{"data":26016,"marks":26017,"value":468,"nodeType":82},{},[],{"metadata":26019,"sys":26022,"fields":26027},{"tags":26020,"concepts":26021},[],[],{"space":26023,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26025,"publishedVersion":62,"revision":44,"locale":29},{"sys":26024},{"type":12,"linkType":13,"id":14},{"sys":26026},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26028},{"url":484,"details":26029,"fileName":490,"contentType":491},{"size":486,"image":26030},{"width":488,"height":489},{"sys":26032,"fields":26035},{"id":26033,"createdAt":26034},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":26036,"slug":26037,"articleIntro":26036,"category":26038},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[26039],{"metadata":26040,"sys":26043,"fields":26050},{"tags":26041,"concepts":26042},[],[],{"space":26044,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26046,"publishedVersion":440,"revision":62,"contentType":26048,"locale":29},{"sys":26045},{"type":12,"linkType":13,"id":14},{"sys":26047},{"id":21,"type":12,"linkType":22},{"sys":26049},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26051,"metaTitle":450,"metaDescription":451,"mainTitle":26052,"subtitle":469,"heroImage":26067,"ctaButton":492,"ctaLink":493},[449],{"data":26053,"content":26054,"nodeType":74},{},[26055,26061],{"data":26056,"content":26057,"nodeType":78},{},[26058],{"data":26059,"marks":26060,"value":461,"nodeType":82},{},[],{"data":26062,"content":26063,"nodeType":87},{},[26064],{"data":26065,"marks":26066,"value":468,"nodeType":82},{},[],{"metadata":26068,"sys":26071,"fields":26076},{"tags":26069,"concepts":26070},[],[],{"space":26072,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26074,"publishedVersion":62,"revision":44,"locale":29},{"sys":26073},{"type":12,"linkType":13,"id":14},{"sys":26075},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26077},{"url":484,"details":26078,"fileName":490,"contentType":491},{"size":486,"image":26079},{"width":488,"height":489},{"sys":26081,"fields":26084},{"id":26082,"createdAt":26083},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":26085,"slug":26086,"articleIntro":26087,"category":26088},"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.",[26089],{"metadata":26090,"sys":26093,"fields":26100},{"tags":26091,"concepts":26092},[],[],{"space":26094,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26096,"publishedVersion":440,"revision":62,"contentType":26098,"locale":29},{"sys":26095},{"type":12,"linkType":13,"id":14},{"sys":26097},{"id":21,"type":12,"linkType":22},{"sys":26099},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26101,"metaTitle":450,"metaDescription":451,"mainTitle":26102,"subtitle":469,"heroImage":26117,"ctaButton":492,"ctaLink":493},[449],{"data":26103,"content":26104,"nodeType":74},{},[26105,26111],{"data":26106,"content":26107,"nodeType":78},{},[26108],{"data":26109,"marks":26110,"value":461,"nodeType":82},{},[],{"data":26112,"content":26113,"nodeType":87},{},[26114],{"data":26115,"marks":26116,"value":468,"nodeType":82},{},[],{"metadata":26118,"sys":26121,"fields":26126},{"tags":26119,"concepts":26120},[],[],{"space":26122,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26124,"publishedVersion":62,"revision":44,"locale":29},{"sys":26123},{"type":12,"linkType":13,"id":14},{"sys":26125},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26127},{"url":484,"details":26128,"fileName":490,"contentType":491},{"size":486,"image":26129},{"width":488,"height":489},{"sys":26131,"fields":26134},{"id":26132,"createdAt":26133},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":26135,"slug":26136,"articleIntro":26135,"category":26137},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[26138],{"metadata":26139,"sys":26142,"fields":26149},{"tags":26140,"concepts":26141},[],[],{"space":26143,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26145,"publishedVersion":440,"revision":62,"contentType":26147,"locale":29},{"sys":26144},{"type":12,"linkType":13,"id":14},{"sys":26146},{"id":21,"type":12,"linkType":22},{"sys":26148},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26150,"metaTitle":450,"metaDescription":451,"mainTitle":26151,"subtitle":469,"heroImage":26166,"ctaButton":492,"ctaLink":493},[449],{"data":26152,"content":26153,"nodeType":74},{},[26154,26160],{"data":26155,"content":26156,"nodeType":78},{},[26157],{"data":26158,"marks":26159,"value":461,"nodeType":82},{},[],{"data":26161,"content":26162,"nodeType":87},{},[26163],{"data":26164,"marks":26165,"value":468,"nodeType":82},{},[],{"metadata":26167,"sys":26170,"fields":26175},{"tags":26168,"concepts":26169},[],[],{"space":26171,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26173,"publishedVersion":62,"revision":44,"locale":29},{"sys":26172},{"type":12,"linkType":13,"id":14},{"sys":26174},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26176},{"url":484,"details":26177,"fileName":490,"contentType":491},{"size":486,"image":26178},{"width":488,"height":489},{"sys":26180,"fields":26183},{"id":26181,"createdAt":26182},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":26184,"slug":26185,"articleIntro":26184,"category":26186},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[26187],{"metadata":26188,"sys":26191,"fields":26198},{"tags":26189,"concepts":26190},[],[],{"space":26192,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26194,"publishedVersion":440,"revision":62,"contentType":26196,"locale":29},{"sys":26193},{"type":12,"linkType":13,"id":14},{"sys":26195},{"id":21,"type":12,"linkType":22},{"sys":26197},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26199,"metaTitle":450,"metaDescription":451,"mainTitle":26200,"subtitle":469,"heroImage":26215,"ctaButton":492,"ctaLink":493},[449],{"data":26201,"content":26202,"nodeType":74},{},[26203,26209],{"data":26204,"content":26205,"nodeType":78},{},[26206],{"data":26207,"marks":26208,"value":461,"nodeType":82},{},[],{"data":26210,"content":26211,"nodeType":87},{},[26212],{"data":26213,"marks":26214,"value":468,"nodeType":82},{},[],{"metadata":26216,"sys":26219,"fields":26224},{"tags":26217,"concepts":26218},[],[],{"space":26220,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26222,"publishedVersion":62,"revision":44,"locale":29},{"sys":26221},{"type":12,"linkType":13,"id":14},{"sys":26223},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26225},{"url":484,"details":26226,"fileName":490,"contentType":491},{"size":486,"image":26227},{"width":488,"height":489},{"sys":26229,"fields":26232},{"id":26230,"createdAt":26231},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":26233,"slug":26234,"articleIntro":26233,"category":26235},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[26236],{"metadata":26237,"sys":26240,"fields":26247},{"tags":26238,"concepts":26239},[],[],{"space":26241,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26243,"publishedVersion":440,"revision":62,"contentType":26245,"locale":29},{"sys":26242},{"type":12,"linkType":13,"id":14},{"sys":26244},{"id":21,"type":12,"linkType":22},{"sys":26246},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26248,"metaTitle":450,"metaDescription":451,"mainTitle":26249,"subtitle":469,"heroImage":26264,"ctaButton":492,"ctaLink":493},[449],{"data":26250,"content":26251,"nodeType":74},{},[26252,26258],{"data":26253,"content":26254,"nodeType":78},{},[26255],{"data":26256,"marks":26257,"value":461,"nodeType":82},{},[],{"data":26259,"content":26260,"nodeType":87},{},[26261],{"data":26262,"marks":26263,"value":468,"nodeType":82},{},[],{"metadata":26265,"sys":26268,"fields":26273},{"tags":26266,"concepts":26267},[],[],{"space":26269,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26271,"publishedVersion":62,"revision":44,"locale":29},{"sys":26270},{"type":12,"linkType":13,"id":14},{"sys":26272},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26274},{"url":484,"details":26275,"fileName":490,"contentType":491},{"size":486,"image":26276},{"width":488,"height":489},{"sys":26278,"fields":26281},{"id":26279,"createdAt":26280},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":26282,"slug":26283,"articleIntro":26282,"category":26284},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[26285],{"metadata":26286,"sys":26289,"fields":26296},{"tags":26287,"concepts":26288},[],[],{"space":26290,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26292,"publishedVersion":440,"revision":62,"contentType":26294,"locale":29},{"sys":26291},{"type":12,"linkType":13,"id":14},{"sys":26293},{"id":21,"type":12,"linkType":22},{"sys":26295},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26297,"metaTitle":450,"metaDescription":451,"mainTitle":26298,"subtitle":469,"heroImage":26313,"ctaButton":492,"ctaLink":493},[449],{"data":26299,"content":26300,"nodeType":74},{},[26301,26307],{"data":26302,"content":26303,"nodeType":78},{},[26304],{"data":26305,"marks":26306,"value":461,"nodeType":82},{},[],{"data":26308,"content":26309,"nodeType":87},{},[26310],{"data":26311,"marks":26312,"value":468,"nodeType":82},{},[],{"metadata":26314,"sys":26317,"fields":26322},{"tags":26315,"concepts":26316},[],[],{"space":26318,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26320,"publishedVersion":62,"revision":44,"locale":29},{"sys":26319},{"type":12,"linkType":13,"id":14},{"sys":26321},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26323},{"url":484,"details":26324,"fileName":490,"contentType":491},{"size":486,"image":26325},{"width":488,"height":489},{"sys":26327,"fields":26330},{"id":26328,"createdAt":26329},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":26331,"slug":26332,"articleIntro":-1,"category":26333},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[26334],{"metadata":26335,"sys":26338,"fields":26345},{"tags":26336,"concepts":26337},[],[],{"space":26339,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26341,"publishedVersion":440,"revision":62,"contentType":26343,"locale":29},{"sys":26340},{"type":12,"linkType":13,"id":14},{"sys":26342},{"id":21,"type":12,"linkType":22},{"sys":26344},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26346,"metaTitle":450,"metaDescription":451,"mainTitle":26347,"subtitle":469,"heroImage":26362,"ctaButton":492,"ctaLink":493},[449],{"data":26348,"content":26349,"nodeType":74},{},[26350,26356],{"data":26351,"content":26352,"nodeType":78},{},[26353],{"data":26354,"marks":26355,"value":461,"nodeType":82},{},[],{"data":26357,"content":26358,"nodeType":87},{},[26359],{"data":26360,"marks":26361,"value":468,"nodeType":82},{},[],{"metadata":26363,"sys":26366,"fields":26371},{"tags":26364,"concepts":26365},[],[],{"space":26367,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26369,"publishedVersion":62,"revision":44,"locale":29},{"sys":26368},{"type":12,"linkType":13,"id":14},{"sys":26370},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26372},{"url":484,"details":26373,"fileName":490,"contentType":491},{"size":486,"image":26374},{"width":488,"height":489},{"sys":26376,"fields":26379},{"id":26377,"createdAt":26378},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":26380,"slug":26381,"articleIntro":26380,"category":26382},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[26383],{"metadata":26384,"sys":26387,"fields":26394},{"tags":26385,"concepts":26386},[],[],{"space":26388,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26390,"publishedVersion":440,"revision":62,"contentType":26392,"locale":29},{"sys":26389},{"type":12,"linkType":13,"id":14},{"sys":26391},{"id":21,"type":12,"linkType":22},{"sys":26393},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26395,"metaTitle":450,"metaDescription":451,"mainTitle":26396,"subtitle":469,"heroImage":26411,"ctaButton":492,"ctaLink":493},[449],{"data":26397,"content":26398,"nodeType":74},{},[26399,26405],{"data":26400,"content":26401,"nodeType":78},{},[26402],{"data":26403,"marks":26404,"value":461,"nodeType":82},{},[],{"data":26406,"content":26407,"nodeType":87},{},[26408],{"data":26409,"marks":26410,"value":468,"nodeType":82},{},[],{"metadata":26412,"sys":26415,"fields":26420},{"tags":26413,"concepts":26414},[],[],{"space":26416,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26418,"publishedVersion":62,"revision":44,"locale":29},{"sys":26417},{"type":12,"linkType":13,"id":14},{"sys":26419},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26421},{"url":484,"details":26422,"fileName":490,"contentType":491},{"size":486,"image":26423},{"width":488,"height":489},{"sys":26425,"fields":26428},{"id":26426,"createdAt":26427},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":26429,"slug":26430,"articleIntro":26429,"category":26431},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[26432],{"metadata":26433,"sys":26436,"fields":26443},{"tags":26434,"concepts":26435},[],[],{"space":26437,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26439,"publishedVersion":440,"revision":62,"contentType":26441,"locale":29},{"sys":26438},{"type":12,"linkType":13,"id":14},{"sys":26440},{"id":21,"type":12,"linkType":22},{"sys":26442},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26444,"metaTitle":450,"metaDescription":451,"mainTitle":26445,"subtitle":469,"heroImage":26460,"ctaButton":492,"ctaLink":493},[449],{"data":26446,"content":26447,"nodeType":74},{},[26448,26454],{"data":26449,"content":26450,"nodeType":78},{},[26451],{"data":26452,"marks":26453,"value":461,"nodeType":82},{},[],{"data":26455,"content":26456,"nodeType":87},{},[26457],{"data":26458,"marks":26459,"value":468,"nodeType":82},{},[],{"metadata":26461,"sys":26464,"fields":26469},{"tags":26462,"concepts":26463},[],[],{"space":26465,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26467,"publishedVersion":62,"revision":44,"locale":29},{"sys":26466},{"type":12,"linkType":13,"id":14},{"sys":26468},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26470},{"url":484,"details":26471,"fileName":490,"contentType":491},{"size":486,"image":26472},{"width":488,"height":489},{"sys":26474,"fields":26476},{"id":26475,"createdAt":18488},"6d75pXRLLY65vQhQ8x00pr",{"title":26477,"slug":26478,"articleIntro":26477,"category":26479},"355 - Produits finis","compte-355-produits-finis",[26480],{"metadata":26481,"sys":26484,"fields":26491},{"tags":26482,"concepts":26483},[],[],{"space":26485,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26487,"publishedVersion":440,"revision":62,"contentType":26489,"locale":29},{"sys":26486},{"type":12,"linkType":13,"id":14},{"sys":26488},{"id":21,"type":12,"linkType":22},{"sys":26490},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26492,"metaTitle":450,"metaDescription":451,"mainTitle":26493,"subtitle":469,"heroImage":26508,"ctaButton":492,"ctaLink":493},[449],{"data":26494,"content":26495,"nodeType":74},{},[26496,26502],{"data":26497,"content":26498,"nodeType":78},{},[26499],{"data":26500,"marks":26501,"value":461,"nodeType":82},{},[],{"data":26503,"content":26504,"nodeType":87},{},[26505],{"data":26506,"marks":26507,"value":468,"nodeType":82},{},[],{"metadata":26509,"sys":26512,"fields":26517},{"tags":26510,"concepts":26511},[],[],{"space":26513,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26515,"publishedVersion":62,"revision":44,"locale":29},{"sys":26514},{"type":12,"linkType":13,"id":14},{"sys":26516},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26518},{"url":484,"details":26519,"fileName":490,"contentType":491},{"size":486,"image":26520},{"width":488,"height":489},{"sys":26522,"fields":26525},{"id":26523,"createdAt":26524},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":26526,"slug":26527,"articleIntro":26526,"category":26528},"Compte 451 - Groupe","compte-451-groupe",[26529],{"metadata":26530,"sys":26533,"fields":26540},{"tags":26531,"concepts":26532},[],[],{"space":26534,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26536,"publishedVersion":440,"revision":62,"contentType":26538,"locale":29},{"sys":26535},{"type":12,"linkType":13,"id":14},{"sys":26537},{"id":21,"type":12,"linkType":22},{"sys":26539},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26541,"metaTitle":450,"metaDescription":451,"mainTitle":26542,"subtitle":469,"heroImage":26557,"ctaButton":492,"ctaLink":493},[449],{"data":26543,"content":26544,"nodeType":74},{},[26545,26551],{"data":26546,"content":26547,"nodeType":78},{},[26548],{"data":26549,"marks":26550,"value":461,"nodeType":82},{},[],{"data":26552,"content":26553,"nodeType":87},{},[26554],{"data":26555,"marks":26556,"value":468,"nodeType":82},{},[],{"metadata":26558,"sys":26561,"fields":26566},{"tags":26559,"concepts":26560},[],[],{"space":26562,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26564,"publishedVersion":62,"revision":44,"locale":29},{"sys":26563},{"type":12,"linkType":13,"id":14},{"sys":26565},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26567},{"url":484,"details":26568,"fileName":490,"contentType":491},{"size":486,"image":26569},{"width":488,"height":489},{"sys":26571,"fields":26574},{"id":26572,"createdAt":26573},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":26575,"slug":26576,"articleIntro":26575,"category":26577},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[26578],{"metadata":26579,"sys":26582,"fields":26589},{"tags":26580,"concepts":26581},[],[],{"space":26583,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26585,"publishedVersion":440,"revision":62,"contentType":26587,"locale":29},{"sys":26584},{"type":12,"linkType":13,"id":14},{"sys":26586},{"id":21,"type":12,"linkType":22},{"sys":26588},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26590,"metaTitle":450,"metaDescription":451,"mainTitle":26591,"subtitle":469,"heroImage":26606,"ctaButton":492,"ctaLink":493},[449],{"data":26592,"content":26593,"nodeType":74},{},[26594,26600],{"data":26595,"content":26596,"nodeType":78},{},[26597],{"data":26598,"marks":26599,"value":461,"nodeType":82},{},[],{"data":26601,"content":26602,"nodeType":87},{},[26603],{"data":26604,"marks":26605,"value":468,"nodeType":82},{},[],{"metadata":26607,"sys":26610,"fields":26615},{"tags":26608,"concepts":26609},[],[],{"space":26611,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26613,"publishedVersion":62,"revision":44,"locale":29},{"sys":26612},{"type":12,"linkType":13,"id":14},{"sys":26614},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26616},{"url":484,"details":26617,"fileName":490,"contentType":491},{"size":486,"image":26618},{"width":488,"height":489},{"sys":26620,"fields":26623},{"id":26621,"createdAt":26622},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":26624,"slug":26625,"articleIntro":26626,"category":26627},"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.",[26628],{"metadata":26629,"sys":26632,"fields":26639},{"tags":26630,"concepts":26631},[],[],{"space":26633,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26635,"publishedVersion":440,"revision":62,"contentType":26637,"locale":29},{"sys":26634},{"type":12,"linkType":13,"id":14},{"sys":26636},{"id":21,"type":12,"linkType":22},{"sys":26638},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26640,"metaTitle":450,"metaDescription":451,"mainTitle":26641,"subtitle":469,"heroImage":26656,"ctaButton":492,"ctaLink":493},[449],{"data":26642,"content":26643,"nodeType":74},{},[26644,26650],{"data":26645,"content":26646,"nodeType":78},{},[26647],{"data":26648,"marks":26649,"value":461,"nodeType":82},{},[],{"data":26651,"content":26652,"nodeType":87},{},[26653],{"data":26654,"marks":26655,"value":468,"nodeType":82},{},[],{"metadata":26657,"sys":26660,"fields":26665},{"tags":26658,"concepts":26659},[],[],{"space":26661,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26663,"publishedVersion":62,"revision":44,"locale":29},{"sys":26662},{"type":12,"linkType":13,"id":14},{"sys":26664},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26666},{"url":484,"details":26667,"fileName":490,"contentType":491},{"size":486,"image":26668},{"width":488,"height":489},{"sys":26670,"fields":26673},{"id":26671,"createdAt":26672},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":26674,"slug":26675,"articleIntro":26674,"category":26676},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[26677],{"metadata":26678,"sys":26681,"fields":26688},{"tags":26679,"concepts":26680},[],[],{"space":26682,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26684,"publishedVersion":440,"revision":62,"contentType":26686,"locale":29},{"sys":26683},{"type":12,"linkType":13,"id":14},{"sys":26685},{"id":21,"type":12,"linkType":22},{"sys":26687},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26689,"metaTitle":450,"metaDescription":451,"mainTitle":26690,"subtitle":469,"heroImage":26705,"ctaButton":492,"ctaLink":493},[449],{"data":26691,"content":26692,"nodeType":74},{},[26693,26699],{"data":26694,"content":26695,"nodeType":78},{},[26696],{"data":26697,"marks":26698,"value":461,"nodeType":82},{},[],{"data":26700,"content":26701,"nodeType":87},{},[26702],{"data":26703,"marks":26704,"value":468,"nodeType":82},{},[],{"metadata":26706,"sys":26709,"fields":26714},{"tags":26707,"concepts":26708},[],[],{"space":26710,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26712,"publishedVersion":62,"revision":44,"locale":29},{"sys":26711},{"type":12,"linkType":13,"id":14},{"sys":26713},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26715},{"url":484,"details":26716,"fileName":490,"contentType":491},{"size":486,"image":26717},{"width":488,"height":489},{"sys":26719,"fields":26722},{"id":26720,"createdAt":26721},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":26723,"slug":26724,"articleIntro":26723,"category":26725},"6021 - Matières consommables","compte-6021-matieres-consommables",[26726],{"metadata":26727,"sys":26730,"fields":26737},{"tags":26728,"concepts":26729},[],[],{"space":26731,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26733,"publishedVersion":440,"revision":62,"contentType":26735,"locale":29},{"sys":26732},{"type":12,"linkType":13,"id":14},{"sys":26734},{"id":21,"type":12,"linkType":22},{"sys":26736},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26738,"metaTitle":450,"metaDescription":451,"mainTitle":26739,"subtitle":469,"heroImage":26754,"ctaButton":492,"ctaLink":493},[449],{"data":26740,"content":26741,"nodeType":74},{},[26742,26748],{"data":26743,"content":26744,"nodeType":78},{},[26745],{"data":26746,"marks":26747,"value":461,"nodeType":82},{},[],{"data":26749,"content":26750,"nodeType":87},{},[26751],{"data":26752,"marks":26753,"value":468,"nodeType":82},{},[],{"metadata":26755,"sys":26758,"fields":26763},{"tags":26756,"concepts":26757},[],[],{"space":26759,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26761,"publishedVersion":62,"revision":44,"locale":29},{"sys":26760},{"type":12,"linkType":13,"id":14},{"sys":26762},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26764},{"url":484,"details":26765,"fileName":490,"contentType":491},{"size":486,"image":26766},{"width":488,"height":489},{"sys":26768,"fields":26771},{"id":26769,"createdAt":26770},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":26772,"slug":26773,"articleIntro":26772,"category":26774},"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",[26775],{"metadata":26776,"sys":26779,"fields":26786},{"tags":26777,"concepts":26778},[],[],{"space":26780,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26782,"publishedVersion":440,"revision":62,"contentType":26784,"locale":29},{"sys":26781},{"type":12,"linkType":13,"id":14},{"sys":26783},{"id":21,"type":12,"linkType":22},{"sys":26785},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26787,"metaTitle":450,"metaDescription":451,"mainTitle":26788,"subtitle":469,"heroImage":26803,"ctaButton":492,"ctaLink":493},[449],{"data":26789,"content":26790,"nodeType":74},{},[26791,26797],{"data":26792,"content":26793,"nodeType":78},{},[26794],{"data":26795,"marks":26796,"value":461,"nodeType":82},{},[],{"data":26798,"content":26799,"nodeType":87},{},[26800],{"data":26801,"marks":26802,"value":468,"nodeType":82},{},[],{"metadata":26804,"sys":26807,"fields":26812},{"tags":26805,"concepts":26806},[],[],{"space":26808,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26810,"publishedVersion":62,"revision":44,"locale":29},{"sys":26809},{"type":12,"linkType":13,"id":14},{"sys":26811},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26813},{"url":484,"details":26814,"fileName":490,"contentType":491},{"size":486,"image":26815},{"width":488,"height":489},{"sys":26817,"fields":26820},{"id":26818,"createdAt":26819},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":26821,"slug":26822,"articleIntro":26821,"category":26823},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[26824],{"metadata":26825,"sys":26828,"fields":26835},{"tags":26826,"concepts":26827},[],[],{"space":26829,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26831,"publishedVersion":440,"revision":62,"contentType":26833,"locale":29},{"sys":26830},{"type":12,"linkType":13,"id":14},{"sys":26832},{"id":21,"type":12,"linkType":22},{"sys":26834},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26836,"metaTitle":450,"metaDescription":451,"mainTitle":26837,"subtitle":469,"heroImage":26852,"ctaButton":492,"ctaLink":493},[449],{"data":26838,"content":26839,"nodeType":74},{},[26840,26846],{"data":26841,"content":26842,"nodeType":78},{},[26843],{"data":26844,"marks":26845,"value":461,"nodeType":82},{},[],{"data":26847,"content":26848,"nodeType":87},{},[26849],{"data":26850,"marks":26851,"value":468,"nodeType":82},{},[],{"metadata":26853,"sys":26856,"fields":26861},{"tags":26854,"concepts":26855},[],[],{"space":26857,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26859,"publishedVersion":62,"revision":44,"locale":29},{"sys":26858},{"type":12,"linkType":13,"id":14},{"sys":26860},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26862},{"url":484,"details":26863,"fileName":490,"contentType":491},{"size":486,"image":26864},{"width":488,"height":489},{"sys":26866,"fields":26869},{"id":26867,"createdAt":26868},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":26870,"slug":26871,"articleIntro":26870,"category":26872},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[26873],{"metadata":26874,"sys":26877,"fields":26884},{"tags":26875,"concepts":26876},[],[],{"space":26878,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26880,"publishedVersion":440,"revision":62,"contentType":26882,"locale":29},{"sys":26879},{"type":12,"linkType":13,"id":14},{"sys":26881},{"id":21,"type":12,"linkType":22},{"sys":26883},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26885,"metaTitle":450,"metaDescription":451,"mainTitle":26886,"subtitle":469,"heroImage":26901,"ctaButton":492,"ctaLink":493},[449],{"data":26887,"content":26888,"nodeType":74},{},[26889,26895],{"data":26890,"content":26891,"nodeType":78},{},[26892],{"data":26893,"marks":26894,"value":461,"nodeType":82},{},[],{"data":26896,"content":26897,"nodeType":87},{},[26898],{"data":26899,"marks":26900,"value":468,"nodeType":82},{},[],{"metadata":26902,"sys":26905,"fields":26910},{"tags":26903,"concepts":26904},[],[],{"space":26906,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26908,"publishedVersion":62,"revision":44,"locale":29},{"sys":26907},{"type":12,"linkType":13,"id":14},{"sys":26909},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26911},{"url":484,"details":26912,"fileName":490,"contentType":491},{"size":486,"image":26913},{"width":488,"height":489},{"sys":26915,"fields":26918},{"id":26916,"createdAt":26917},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":26919,"slug":26920,"articleIntro":26919,"category":26921},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[26922],{"metadata":26923,"sys":26926,"fields":26933},{"tags":26924,"concepts":26925},[],[],{"space":26927,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26929,"publishedVersion":440,"revision":62,"contentType":26931,"locale":29},{"sys":26928},{"type":12,"linkType":13,"id":14},{"sys":26930},{"id":21,"type":12,"linkType":22},{"sys":26932},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26934,"metaTitle":450,"metaDescription":451,"mainTitle":26935,"subtitle":469,"heroImage":26950,"ctaButton":492,"ctaLink":493},[449],{"data":26936,"content":26937,"nodeType":74},{},[26938,26944],{"data":26939,"content":26940,"nodeType":78},{},[26941],{"data":26942,"marks":26943,"value":461,"nodeType":82},{},[],{"data":26945,"content":26946,"nodeType":87},{},[26947],{"data":26948,"marks":26949,"value":468,"nodeType":82},{},[],{"metadata":26951,"sys":26954,"fields":26959},{"tags":26952,"concepts":26953},[],[],{"space":26955,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":26957,"publishedVersion":62,"revision":44,"locale":29},{"sys":26956},{"type":12,"linkType":13,"id":14},{"sys":26958},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":26960},{"url":484,"details":26961,"fileName":490,"contentType":491},{"size":486,"image":26962},{"width":488,"height":489},{"sys":26964,"fields":26967},{"id":26965,"createdAt":26966},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":26968,"slug":26969,"articleIntro":-1,"category":26970},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[26971],{"metadata":26972,"sys":26975,"fields":26982},{"tags":26973,"concepts":26974},[],[],{"space":26976,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":26978,"publishedVersion":440,"revision":62,"contentType":26980,"locale":29},{"sys":26977},{"type":12,"linkType":13,"id":14},{"sys":26979},{"id":21,"type":12,"linkType":22},{"sys":26981},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":26983,"metaTitle":450,"metaDescription":451,"mainTitle":26984,"subtitle":469,"heroImage":26999,"ctaButton":492,"ctaLink":493},[449],{"data":26985,"content":26986,"nodeType":74},{},[26987,26993],{"data":26988,"content":26989,"nodeType":78},{},[26990],{"data":26991,"marks":26992,"value":461,"nodeType":82},{},[],{"data":26994,"content":26995,"nodeType":87},{},[26996],{"data":26997,"marks":26998,"value":468,"nodeType":82},{},[],{"metadata":27000,"sys":27003,"fields":27008},{"tags":27001,"concepts":27002},[],[],{"space":27004,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27006,"publishedVersion":62,"revision":44,"locale":29},{"sys":27005},{"type":12,"linkType":13,"id":14},{"sys":27007},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27009},{"url":484,"details":27010,"fileName":490,"contentType":491},{"size":486,"image":27011},{"width":488,"height":489},{"sys":27013,"fields":27016},{"id":27014,"createdAt":27015},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":27017,"slug":27018,"articleIntro":27017,"category":27019},"Compte 508 - Obligations","compte-508-obligations",[27020],{"metadata":27021,"sys":27024,"fields":27031},{"tags":27022,"concepts":27023},[],[],{"space":27025,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27027,"publishedVersion":440,"revision":62,"contentType":27029,"locale":29},{"sys":27026},{"type":12,"linkType":13,"id":14},{"sys":27028},{"id":21,"type":12,"linkType":22},{"sys":27030},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27032,"metaTitle":450,"metaDescription":451,"mainTitle":27033,"subtitle":469,"heroImage":27048,"ctaButton":492,"ctaLink":493},[449],{"data":27034,"content":27035,"nodeType":74},{},[27036,27042],{"data":27037,"content":27038,"nodeType":78},{},[27039],{"data":27040,"marks":27041,"value":461,"nodeType":82},{},[],{"data":27043,"content":27044,"nodeType":87},{},[27045],{"data":27046,"marks":27047,"value":468,"nodeType":82},{},[],{"metadata":27049,"sys":27052,"fields":27057},{"tags":27050,"concepts":27051},[],[],{"space":27053,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27055,"publishedVersion":62,"revision":44,"locale":29},{"sys":27054},{"type":12,"linkType":13,"id":14},{"sys":27056},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27058},{"url":484,"details":27059,"fileName":490,"contentType":491},{"size":486,"image":27060},{"width":488,"height":489},{"sys":27062,"fields":27065},{"id":27063,"createdAt":27064},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":27066,"slug":27067,"articleIntro":27066,"category":27068},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[27069],{"metadata":27070,"sys":27073,"fields":27080},{"tags":27071,"concepts":27072},[],[],{"space":27074,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27076,"publishedVersion":440,"revision":62,"contentType":27078,"locale":29},{"sys":27075},{"type":12,"linkType":13,"id":14},{"sys":27077},{"id":21,"type":12,"linkType":22},{"sys":27079},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27081,"metaTitle":450,"metaDescription":451,"mainTitle":27082,"subtitle":469,"heroImage":27097,"ctaButton":492,"ctaLink":493},[449],{"data":27083,"content":27084,"nodeType":74},{},[27085,27091],{"data":27086,"content":27087,"nodeType":78},{},[27088],{"data":27089,"marks":27090,"value":461,"nodeType":82},{},[],{"data":27092,"content":27093,"nodeType":87},{},[27094],{"data":27095,"marks":27096,"value":468,"nodeType":82},{},[],{"metadata":27098,"sys":27101,"fields":27106},{"tags":27099,"concepts":27100},[],[],{"space":27102,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27104,"publishedVersion":62,"revision":44,"locale":29},{"sys":27103},{"type":12,"linkType":13,"id":14},{"sys":27105},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27107},{"url":484,"details":27108,"fileName":490,"contentType":491},{"size":486,"image":27109},{"width":488,"height":489},{"sys":27111,"fields":27114},{"id":27112,"createdAt":27113},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":27115,"slug":27116,"articleIntro":27115,"category":27117},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[27118],{"metadata":27119,"sys":27122,"fields":27129},{"tags":27120,"concepts":27121},[],[],{"space":27123,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27125,"publishedVersion":440,"revision":62,"contentType":27127,"locale":29},{"sys":27124},{"type":12,"linkType":13,"id":14},{"sys":27126},{"id":21,"type":12,"linkType":22},{"sys":27128},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27130,"metaTitle":450,"metaDescription":451,"mainTitle":27131,"subtitle":469,"heroImage":27146,"ctaButton":492,"ctaLink":493},[449],{"data":27132,"content":27133,"nodeType":74},{},[27134,27140],{"data":27135,"content":27136,"nodeType":78},{},[27137],{"data":27138,"marks":27139,"value":461,"nodeType":82},{},[],{"data":27141,"content":27142,"nodeType":87},{},[27143],{"data":27144,"marks":27145,"value":468,"nodeType":82},{},[],{"metadata":27147,"sys":27150,"fields":27155},{"tags":27148,"concepts":27149},[],[],{"space":27151,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27153,"publishedVersion":62,"revision":44,"locale":29},{"sys":27152},{"type":12,"linkType":13,"id":14},{"sys":27154},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27156},{"url":484,"details":27157,"fileName":490,"contentType":491},{"size":486,"image":27158},{"width":488,"height":489},{"sys":27160,"fields":27163},{"id":27161,"createdAt":27162},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":27164,"slug":27165,"articleIntro":27164,"category":27166},"Compte 211 - Terrains","compte-211-terrains",[27167],{"metadata":27168,"sys":27171,"fields":27178},{"tags":27169,"concepts":27170},[],[],{"space":27172,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27174,"publishedVersion":440,"revision":62,"contentType":27176,"locale":29},{"sys":27173},{"type":12,"linkType":13,"id":14},{"sys":27175},{"id":21,"type":12,"linkType":22},{"sys":27177},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27179,"metaTitle":450,"metaDescription":451,"mainTitle":27180,"subtitle":469,"heroImage":27195,"ctaButton":492,"ctaLink":493},[449],{"data":27181,"content":27182,"nodeType":74},{},[27183,27189],{"data":27184,"content":27185,"nodeType":78},{},[27186],{"data":27187,"marks":27188,"value":461,"nodeType":82},{},[],{"data":27190,"content":27191,"nodeType":87},{},[27192],{"data":27193,"marks":27194,"value":468,"nodeType":82},{},[],{"metadata":27196,"sys":27199,"fields":27204},{"tags":27197,"concepts":27198},[],[],{"space":27200,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27202,"publishedVersion":62,"revision":44,"locale":29},{"sys":27201},{"type":12,"linkType":13,"id":14},{"sys":27203},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27205},{"url":484,"details":27206,"fileName":490,"contentType":491},{"size":486,"image":27207},{"width":488,"height":489},{"sys":27209,"fields":27212},{"id":27210,"createdAt":27211},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":27213,"slug":27214,"articleIntro":27215,"category":27216},"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.",[27217],{"metadata":27218,"sys":27221,"fields":27228},{"tags":27219,"concepts":27220},[],[],{"space":27222,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27224,"publishedVersion":440,"revision":62,"contentType":27226,"locale":29},{"sys":27223},{"type":12,"linkType":13,"id":14},{"sys":27225},{"id":21,"type":12,"linkType":22},{"sys":27227},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27229,"metaTitle":450,"metaDescription":451,"mainTitle":27230,"subtitle":469,"heroImage":27245,"ctaButton":492,"ctaLink":493},[449],{"data":27231,"content":27232,"nodeType":74},{},[27233,27239],{"data":27234,"content":27235,"nodeType":78},{},[27236],{"data":27237,"marks":27238,"value":461,"nodeType":82},{},[],{"data":27240,"content":27241,"nodeType":87},{},[27242],{"data":27243,"marks":27244,"value":468,"nodeType":82},{},[],{"metadata":27246,"sys":27249,"fields":27254},{"tags":27247,"concepts":27248},[],[],{"space":27250,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27252,"publishedVersion":62,"revision":44,"locale":29},{"sys":27251},{"type":12,"linkType":13,"id":14},{"sys":27253},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27255},{"url":484,"details":27256,"fileName":490,"contentType":491},{"size":486,"image":27257},{"width":488,"height":489},{"sys":27259,"fields":27262},{"id":27260,"createdAt":27261},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":27263,"slug":27264,"articleIntro":27265,"category":27266},"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. ",[27267],{"metadata":27268,"sys":27271,"fields":27278},{"tags":27269,"concepts":27270},[],[],{"space":27272,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27274,"publishedVersion":440,"revision":62,"contentType":27276,"locale":29},{"sys":27273},{"type":12,"linkType":13,"id":14},{"sys":27275},{"id":21,"type":12,"linkType":22},{"sys":27277},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27279,"metaTitle":450,"metaDescription":451,"mainTitle":27280,"subtitle":469,"heroImage":27295,"ctaButton":492,"ctaLink":493},[449],{"data":27281,"content":27282,"nodeType":74},{},[27283,27289],{"data":27284,"content":27285,"nodeType":78},{},[27286],{"data":27287,"marks":27288,"value":461,"nodeType":82},{},[],{"data":27290,"content":27291,"nodeType":87},{},[27292],{"data":27293,"marks":27294,"value":468,"nodeType":82},{},[],{"metadata":27296,"sys":27299,"fields":27304},{"tags":27297,"concepts":27298},[],[],{"space":27300,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27302,"publishedVersion":62,"revision":44,"locale":29},{"sys":27301},{"type":12,"linkType":13,"id":14},{"sys":27303},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27305},{"url":484,"details":27306,"fileName":490,"contentType":491},{"size":486,"image":27307},{"width":488,"height":489},{"sys":27309,"fields":27312},{"id":27310,"createdAt":27311},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":27313,"slug":27314,"articleIntro":27313,"category":27315},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[27316],{"metadata":27317,"sys":27320,"fields":27327},{"tags":27318,"concepts":27319},[],[],{"space":27321,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27323,"publishedVersion":440,"revision":62,"contentType":27325,"locale":29},{"sys":27322},{"type":12,"linkType":13,"id":14},{"sys":27324},{"id":21,"type":12,"linkType":22},{"sys":27326},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27328,"metaTitle":450,"metaDescription":451,"mainTitle":27329,"subtitle":469,"heroImage":27344,"ctaButton":492,"ctaLink":493},[449],{"data":27330,"content":27331,"nodeType":74},{},[27332,27338],{"data":27333,"content":27334,"nodeType":78},{},[27335],{"data":27336,"marks":27337,"value":461,"nodeType":82},{},[],{"data":27339,"content":27340,"nodeType":87},{},[27341],{"data":27342,"marks":27343,"value":468,"nodeType":82},{},[],{"metadata":27345,"sys":27348,"fields":27353},{"tags":27346,"concepts":27347},[],[],{"space":27349,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27351,"publishedVersion":62,"revision":44,"locale":29},{"sys":27350},{"type":12,"linkType":13,"id":14},{"sys":27352},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27354},{"url":484,"details":27355,"fileName":490,"contentType":491},{"size":486,"image":27356},{"width":488,"height":489},{"sys":27358,"fields":27361},{"id":27359,"createdAt":27360},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":27362,"slug":27363,"articleIntro":27362,"category":27364},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[27365],{"metadata":27366,"sys":27369,"fields":27376},{"tags":27367,"concepts":27368},[],[],{"space":27370,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27372,"publishedVersion":440,"revision":62,"contentType":27374,"locale":29},{"sys":27371},{"type":12,"linkType":13,"id":14},{"sys":27373},{"id":21,"type":12,"linkType":22},{"sys":27375},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27377,"metaTitle":450,"metaDescription":451,"mainTitle":27378,"subtitle":469,"heroImage":27393,"ctaButton":492,"ctaLink":493},[449],{"data":27379,"content":27380,"nodeType":74},{},[27381,27387],{"data":27382,"content":27383,"nodeType":78},{},[27384],{"data":27385,"marks":27386,"value":461,"nodeType":82},{},[],{"data":27388,"content":27389,"nodeType":87},{},[27390],{"data":27391,"marks":27392,"value":468,"nodeType":82},{},[],{"metadata":27394,"sys":27397,"fields":27402},{"tags":27395,"concepts":27396},[],[],{"space":27398,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27400,"publishedVersion":62,"revision":44,"locale":29},{"sys":27399},{"type":12,"linkType":13,"id":14},{"sys":27401},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27403},{"url":484,"details":27404,"fileName":490,"contentType":491},{"size":486,"image":27405},{"width":488,"height":489},{"sys":27407,"fields":27410},{"id":27408,"createdAt":27409},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":27411,"slug":27412,"articleIntro":-1,"category":27413},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[27414],{"metadata":27415,"sys":27418,"fields":27425},{"tags":27416,"concepts":27417},[],[],{"space":27419,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27421,"publishedVersion":440,"revision":62,"contentType":27423,"locale":29},{"sys":27420},{"type":12,"linkType":13,"id":14},{"sys":27422},{"id":21,"type":12,"linkType":22},{"sys":27424},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27426,"metaTitle":450,"metaDescription":451,"mainTitle":27427,"subtitle":469,"heroImage":27442,"ctaButton":492,"ctaLink":493},[449],{"data":27428,"content":27429,"nodeType":74},{},[27430,27436],{"data":27431,"content":27432,"nodeType":78},{},[27433],{"data":27434,"marks":27435,"value":461,"nodeType":82},{},[],{"data":27437,"content":27438,"nodeType":87},{},[27439],{"data":27440,"marks":27441,"value":468,"nodeType":82},{},[],{"metadata":27443,"sys":27446,"fields":27451},{"tags":27444,"concepts":27445},[],[],{"space":27447,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27449,"publishedVersion":62,"revision":44,"locale":29},{"sys":27448},{"type":12,"linkType":13,"id":14},{"sys":27450},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27452},{"url":484,"details":27453,"fileName":490,"contentType":491},{"size":486,"image":27454},{"width":488,"height":489},{"sys":27456,"fields":27459},{"id":27457,"createdAt":27458},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":27460,"slug":27461,"articleIntro":-1,"category":27462},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[27463],{"metadata":27464,"sys":27467,"fields":27474},{"tags":27465,"concepts":27466},[],[],{"space":27468,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27470,"publishedVersion":440,"revision":62,"contentType":27472,"locale":29},{"sys":27469},{"type":12,"linkType":13,"id":14},{"sys":27471},{"id":21,"type":12,"linkType":22},{"sys":27473},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27475,"metaTitle":450,"metaDescription":451,"mainTitle":27476,"subtitle":469,"heroImage":27491,"ctaButton":492,"ctaLink":493},[449],{"data":27477,"content":27478,"nodeType":74},{},[27479,27485],{"data":27480,"content":27481,"nodeType":78},{},[27482],{"data":27483,"marks":27484,"value":461,"nodeType":82},{},[],{"data":27486,"content":27487,"nodeType":87},{},[27488],{"data":27489,"marks":27490,"value":468,"nodeType":82},{},[],{"metadata":27492,"sys":27495,"fields":27500},{"tags":27493,"concepts":27494},[],[],{"space":27496,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27498,"publishedVersion":62,"revision":44,"locale":29},{"sys":27497},{"type":12,"linkType":13,"id":14},{"sys":27499},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27501},{"url":484,"details":27502,"fileName":490,"contentType":491},{"size":486,"image":27503},{"width":488,"height":489},{"sys":27505,"fields":27507},{"id":27506,"createdAt":11577},"2AsCehfNKF5belxwySwOk8",{"title":27508,"slug":27509,"articleIntro":27508,"category":27510},"2611 - Actions","compte-2611-actions",[27511],{"metadata":27512,"sys":27515,"fields":27522},{"tags":27513,"concepts":27514},[],[],{"space":27516,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27518,"publishedVersion":440,"revision":62,"contentType":27520,"locale":29},{"sys":27517},{"type":12,"linkType":13,"id":14},{"sys":27519},{"id":21,"type":12,"linkType":22},{"sys":27521},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27523,"metaTitle":450,"metaDescription":451,"mainTitle":27524,"subtitle":469,"heroImage":27539,"ctaButton":492,"ctaLink":493},[449],{"data":27525,"content":27526,"nodeType":74},{},[27527,27533],{"data":27528,"content":27529,"nodeType":78},{},[27530],{"data":27531,"marks":27532,"value":461,"nodeType":82},{},[],{"data":27534,"content":27535,"nodeType":87},{},[27536],{"data":27537,"marks":27538,"value":468,"nodeType":82},{},[],{"metadata":27540,"sys":27543,"fields":27548},{"tags":27541,"concepts":27542},[],[],{"space":27544,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27546,"publishedVersion":62,"revision":44,"locale":29},{"sys":27545},{"type":12,"linkType":13,"id":14},{"sys":27547},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27549},{"url":484,"details":27550,"fileName":490,"contentType":491},{"size":486,"image":27551},{"width":488,"height":489},{"sys":27553,"fields":27556},{"id":27554,"createdAt":27555},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":27557,"slug":27558,"articleIntro":-1,"category":27559},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[27560],{"metadata":27561,"sys":27564,"fields":27571},{"tags":27562,"concepts":27563},[],[],{"space":27565,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27567,"publishedVersion":440,"revision":62,"contentType":27569,"locale":29},{"sys":27566},{"type":12,"linkType":13,"id":14},{"sys":27568},{"id":21,"type":12,"linkType":22},{"sys":27570},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27572,"metaTitle":450,"metaDescription":451,"mainTitle":27573,"subtitle":469,"heroImage":27588,"ctaButton":492,"ctaLink":493},[449],{"data":27574,"content":27575,"nodeType":74},{},[27576,27582],{"data":27577,"content":27578,"nodeType":78},{},[27579],{"data":27580,"marks":27581,"value":461,"nodeType":82},{},[],{"data":27583,"content":27584,"nodeType":87},{},[27585],{"data":27586,"marks":27587,"value":468,"nodeType":82},{},[],{"metadata":27589,"sys":27592,"fields":27597},{"tags":27590,"concepts":27591},[],[],{"space":27593,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27595,"publishedVersion":62,"revision":44,"locale":29},{"sys":27594},{"type":12,"linkType":13,"id":14},{"sys":27596},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27598},{"url":484,"details":27599,"fileName":490,"contentType":491},{"size":486,"image":27600},{"width":488,"height":489},{"sys":27602,"fields":27605},{"id":27603,"createdAt":27604},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":27606,"slug":27607,"articleIntro":-1,"category":27608},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[27609],{"metadata":27610,"sys":27613,"fields":27620},{"tags":27611,"concepts":27612},[],[],{"space":27614,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27616,"publishedVersion":440,"revision":62,"contentType":27618,"locale":29},{"sys":27615},{"type":12,"linkType":13,"id":14},{"sys":27617},{"id":21,"type":12,"linkType":22},{"sys":27619},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27621,"metaTitle":450,"metaDescription":451,"mainTitle":27622,"subtitle":469,"heroImage":27637,"ctaButton":492,"ctaLink":493},[449],{"data":27623,"content":27624,"nodeType":74},{},[27625,27631],{"data":27626,"content":27627,"nodeType":78},{},[27628],{"data":27629,"marks":27630,"value":461,"nodeType":82},{},[],{"data":27632,"content":27633,"nodeType":87},{},[27634],{"data":27635,"marks":27636,"value":468,"nodeType":82},{},[],{"metadata":27638,"sys":27641,"fields":27646},{"tags":27639,"concepts":27640},[],[],{"space":27642,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27644,"publishedVersion":62,"revision":44,"locale":29},{"sys":27643},{"type":12,"linkType":13,"id":14},{"sys":27645},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27647},{"url":484,"details":27648,"fileName":490,"contentType":491},{"size":486,"image":27649},{"width":488,"height":489},{"sys":27651,"fields":27654},{"id":27652,"createdAt":27653},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":27655,"slug":27656,"articleIntro":27657,"category":27658},"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.",[27659],{"metadata":27660,"sys":27663,"fields":27670},{"tags":27661,"concepts":27662},[],[],{"space":27664,"id":435,"type":16,"createdAt":436,"updatedAt":437,"environment":27666,"publishedVersion":440,"revision":62,"contentType":27668,"locale":29},{"sys":27665},{"type":12,"linkType":13,"id":14},{"sys":27667},{"id":21,"type":12,"linkType":22},{"sys":27669},{"type":12,"linkType":27,"id":443},{"contentfulName":445,"modelCategoryName":446,"slug":447,"contentTypeSlug":27671,"metaTitle":450,"metaDescription":451,"mainTitle":27672,"subtitle":469,"heroImage":27687,"ctaButton":492,"ctaLink":493},[449],{"data":27673,"content":27674,"nodeType":74},{},[27675,27681],{"data":27676,"content":27677,"nodeType":78},{},[27678],{"data":27679,"marks":27680,"value":461,"nodeType":82},{},[],{"data":27682,"content":27683,"nodeType":87},{},[27684],{"data":27685,"marks":27686,"value":468,"nodeType":82},{},[],{"metadata":27688,"sys":27691,"fields":27696},{"tags":27689,"concepts":27690},[],[],{"space":27692,"id":477,"type":58,"createdAt":478,"updatedAt":478,"environment":27694,"publishedVersion":62,"revision":44,"locale":29},{"sys":27693},{"type":12,"linkType":13,"id":14},{"sys":27695},{"id":21,"type":12,"linkType":22},{"title":482,"description":468,"file":27697},{"url":484,"details":27698,"fileName":490,"contentType":491},{"size":486,"image":27699},{"width":488,"height":489},1780085411680]