{"id":258,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=258"},"modified":"2026-10-16T20:53:23","modified_gmt":"2026-10-16T18:53:23","slug":"lc-22fd86aaae254a66e4c2","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/passif-bilan.php","title":{"rendered":"Passif du bilan"},"content":{"rendered":"
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C’est quoi le passif du bilan ? <\/div>\n
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Foire Aux Questions comptabilité<\/a> > C’est quoi le passif du bilan ?<\/div>\n
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C’est quoi le passif du bilan ?<\/div>\n
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Le passif du bilan traduit l’origine des ressources que l’entreprise possède et qui ont servit pour le financement de l’actif. <\/p>\n

           – Passif interne : Ou ressource interne, il rassemble des fonds appartenants à l’entreprise. <\/p>\n

           – Passif externe : Rassemble les dettes de l’entreprise envers des tiers (fournisseurs, dettes fiscales, banques…). <\/p>\n

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Pour aller plus loin<\/span><\/p>\n

Bilan : compte de produits et charges :<\/a> Le compte de produits et charges (CPC) est un état de synthèse qui décrit en terme de produits et charges les composantes du résultat final de l’exercice comptable. <\/p>\n

Bilan : présentation et analyse :<\/a> Le bilan est un document comptable de synthèse, il décrit la situation patrimoniale de l’entreprise en terme d’emploi et de ressources. Le bilan ce compose de deux parties : partie de l’actif et partie du passif.<\/p>\n

Bilan : état de synthèse :<\/a> Le bilan est un état de synthèse qui représente la situation patrimoniale de l’entreprise à une date donnée, il se présente sous forme d’un tableau qui se compose de deux colonnes; la partie des ressources « Passif » et la partie des emplois « Actif ». <\/p>\n

Plan comptable présentation et analyse :<\/a> Le plan comptable se caractérise par le mode de codification décimale pour le classement des comptes, le numéro ou le code et l’intitulé du compte permettent l’identification de l’opération en comptabilité.<\/div>\n<\/p><\/div>\n

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C’est quoi le passif du bilan ? Foire Aux Questions comptabilité > C’est quoi le passif du bilan ? C’est […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-258","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=258"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/258\/revisions"}],"predecessor-version":[{"id":1689,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/258\/revisions\/1689"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}