{"id":388,"date":"2026-10-16T11:06:49","date_gmt":"2026-10-16T11:06:49","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=388"},"modified":"2026-10-16T17:22:08","modified_gmt":"2026-10-16T15:22:08","slug":"lc-6d1249d64d26aa771c7e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/actifs-circulant.php","title":{"rendered":"Actif circulant : stocks, cr\u00e9ances et disponibilit\u00e9s"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Actif circulant : stocks, cr\u00e9ances et disponibilit\u00e9s<\/h1>\n<p><strong>L\u2019actif circulant regroupe les ressources qui se renouvellent dans le cycle d\u2019activit\u00e9, notamment les stocks, les cr\u00e9ances et les disponibilit\u00e9s.<\/strong> Il s\u2019oppose aux <a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">actifs<\/a> destin\u00e9s \u00e0 servir durablement l\u2019entit\u00e9.<\/p>\n<p>La circulation d\u00e9crit une fonction \u00e9conomique plut\u00f4t qu\u2019une promesse d\u2019encaissement rapide. Un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stock<\/a> peut rester longtemps en magasin et une <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> peut devenir difficile \u00e0 recouvrer. L\u2019analyse doit donc examiner la composition, l\u2019anciennet\u00e9 et les pertes de valeur \u00e9ventuelles.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur actif circulant<\/strong><\/p>\n<ul>\n<li>Stocks : Contr\u00f4le des quantit\u00e9s et de l\u2019\u00e9valuation.<\/li>\n<li>Cr\u00e9ances clients : Contr\u00f4le des \u00e9ch\u00e9ances et du recouvrement.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Le <a href=\"\/outils\/bfr\/\">besoin en fonds de roulement<\/a> rapproche des postes d\u2019exploitation de l\u2019actif circulant et les <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> correspondantes. La tr\u00e9sorerie reste analys\u00e9e s\u00e9par\u00e9ment dans ce calcul. Une hausse des cr\u00e9ances peut traduire une progression des ventes, un allongement des d\u00e9lais ou un retard de r\u00e8glement.<\/p>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/cycle-d-exploitation.php\">cycle d\u2019exploitation<\/a> relie les achats, les stocks, les ventes et les r\u00e8glements. Les montants comptabilis\u00e9s et les flux de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> peuvent se produire \u00e0 des dates diff\u00e9rentes. Le suivi des quantit\u00e9s, des cr\u00e9ances et des dettes aide \u00e0 expliquer le besoin en fonds de roulement plut\u00f4t qu\u2019\u00e0 lire chaque solde isol\u00e9ment.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Stocks<\/th>\n<td>Contr\u00f4le des quantit\u00e9s et de l\u2019\u00e9valuation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cr\u00e9ances clients<\/th>\n<td>Contr\u00f4le des \u00e9ch\u00e9ances et du recouvrement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Disponibilit\u00e9s<\/th>\n<td>Contr\u00f4le des soldes r\u00e9ellement accessibles<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Des stocks de 15 000 euros et des cr\u00e9ances clients de 20 000 euros repr\u00e9sentent 35 000 euros engag\u00e9s dans l\u2019exploitation. Avec 18 000 euros de dettes fournisseurs, un BFR simplifi\u00e9 atteint 17 000 euros. Les autres postes sont suppos\u00e9s absents pour cet exemple.<\/p>\n<blockquote><p>Un actif circulant \u00e9lev\u00e9 ne prouve pas que la tr\u00e9sorerie est confortable. Les montants peuvent rester immobilis\u00e9s dans des stocks ou des cr\u00e9ances.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Analyser l\u2019anciennet\u00e9 des cr\u00e9ances.<\/li>\n<li>Rep\u00e9rer les stocks \u00e0 rotation lente.<\/li>\n<li>S\u00e9parer exploitation et tr\u00e9sorerie dans les ratios.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une cr\u00e9ance ancienne devient-elle une immobilisation ?<\/h3>\n<p>Pas automatiquement. Son classement d\u00e9pend de sa nature et de sa destination ; son anciennet\u00e9 peut surtout n\u00e9cessiter une analyse du <strong>risque de non-recouvrement<\/strong>.<\/p>\n<h3>Le BFR correspond-il \u00e0 tout l\u2019actif circulant ?<\/h3>\n<p>Non. Le BFR tient compte des dettes du cycle consid\u00e9r\u00e9 et exclut g\u00e9n\u00e9ralement la tr\u00e9sorerie dans sa pr\u00e9sentation d\u2019exploitation.<\/p>\n<h3>Pourquoi le calendrier des r\u00e8glements compte-t-il ?<\/h3>\n<p>Un co\u00fbt ou un produit peut \u00eatre reconnu avant son paiement. Les d\u00e9lais clients et fournisseurs modifient le besoin de tr\u00e9sorerie sans changer automatiquement la <strong>nature de l\u2019op\u00e9ration<\/strong>. Les \u00e9ch\u00e9ances r\u00e9elles doivent \u00eatre rapproch\u00e9es des pr\u00e9visions.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Actif circulant : stocks, cr\u00e9ances et disponibilit\u00e9s L\u2019actif circulant regroupe les ressources qui se renouvellent dans le cycle d\u2019activit\u00e9, notamment [&hellip;]<\/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-388","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/388","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=388"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/388\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/388\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}