{"id":437,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=437"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-848c4a197facf6ae333c","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/","title":{"rendered":"Lexique de la comptabilit\u00e9 : d\u00e9finitions et notions"},"content":{"rendered":"<div class=\"lc-lexicon-page lc-lexicon-index\">\n<h1>Lexique de la comptabilit\u00e9 : d\u00e9finitions et notions<\/h1>\n<p><strong>Le lexique de la comptabilit\u00e9 rassemble les d\u00e9finitions utilis\u00e9es pour comprendre les comptes, les co\u00fbts et les op\u00e9rations de l\u2019entreprise.<\/strong><\/p>\n<p>Les d\u00e9finitions distinguent le sens du terme, son fonctionnement et les confusions fr\u00e9quentes. Les exemples sont p\u00e9dagogiques ; les r\u00e8gles de reconnaissance et de classement restent li\u00e9es au r\u00e9f\u00e9rentiel et \u00e0 la situation d\u00e9crite.<\/p>\n<blockquote><p><strong>Une notion se comprend avec son contexte.<\/strong> Un m\u00eame mot peut d\u00e9signer une \u00e9criture, un indicateur de gestion ou un usage historique. Les rubriques pr\u00e9cisent ces diff\u00e9rences sans confondre r\u00e9sultat et tr\u00e9sorerie.<\/p><\/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=\"#index-alphabetique\">Index alphab\u00e9tique<\/a><\/li><li><a href=\"#comptes-et-ecritures\">Comptes et \u00e9critures<\/a><\/li><li><a href=\"#patrimoine-et-cloture\">Patrimoine et cl\u00f4ture<\/a><\/li><li><a href=\"#activite-et-exploitation\">Activit\u00e9 et exploitation<\/a><\/li><li><a href=\"#couts-et-pilotage\">Co\u00fbts et pilotage<\/a><\/li><li><a href=\"#resultat-et-financement\">R\u00e9sultat et financement<\/a><\/li><li><a href=\"#lire-une-definition-dans-son-contexte\">Lire une d\u00e9finition dans son contexte<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"index-alphabetique\">Index alphab\u00e9tique<\/h2>\n<div class=\"lc-lexicon-alphabet\" aria-label=\"Lettres du lexique\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/\">A<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/\">B<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/\">C<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/\">D<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/\">E<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-f\/\">F<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-g\/\">G<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-h.php\">H<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/\">I<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/\">J<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-l\/\">L<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-m\/\">M<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-n\/\">N<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-o\/\">O<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/\">P<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-q.php\">Q<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-r\/\">R<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/\">S<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/\">T<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-u\/\">U<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-v\/\">V<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-w.php\">W<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-x.php\">X<\/a><a href=\"\/vocabulaire\/vocabulaire-comptabilite-z.php\">Z<\/a><\/div>\n<h2 id=\"comptes-et-ecritures\">Comptes et \u00e9critures<\/h2>\n<ul>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/compte.php\">Compte comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/debit.php\">D\u00e9bit comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/credit.php\">Cr\u00e9dit comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal.php\">Journal comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal-auxiliaire.php\">Journal auxiliaire<\/a><\/li>\n<li><a href=\"\/vocabulaire\/plan-comptable.php\">Plan comptable<\/a><\/li>\n<\/ul>\n<hr>\n<h2 id=\"patrimoine-et-cloture\">Patrimoine et cl\u00f4ture<\/h2>\n<ul>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-a\/actifs.php\">Actif comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/passifs.php\">Passif comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/bilan.php\">Bilan comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/immobilisations.php\">Immobilisation<\/a><\/li>\n<li><a href=\"\/vocabulaire\/amortissement.php\">Amortissement comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">Provision comptable<\/a><\/li>\n<\/ul>\n<hr>\n<h2 id=\"activite-et-exploitation\">Activit\u00e9 et exploitation<\/h2>\n<ul>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">Stock<\/a><\/li>\n<li><a href=\"\/vocabulaire\/marchandises.php\">Marchandises<\/a><\/li>\n<li><a href=\"\/vocabulaire\/creances.php\">Cr\u00e9ance<\/a><\/li>\n<li><a href=\"\/vocabulaire\/dette.php\">Dette comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/cycle-d-exploitation.php\">Cycle d\u2019exploitation<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/taxe-sur-la-valeur-ajoutee-tva.php\">TVA<\/a><\/li>\n<\/ul>\n<hr>\n<h2 id=\"couts-et-pilotage\">Co\u00fbts et pilotage<\/h2>\n<ul>\n<li><a href=\"\/vocabulaire\/couts.php\">Co\u00fbt<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/centre-d-analyse.php\">Centre d\u2019analyse<\/a><\/li>\n<li><a href=\"\/vocabulaire\/unite-d-oeuvre.php\">Unit\u00e9 d\u2019\u0153uvre<\/a><\/li>\n<li><a href=\"\/vocabulaire\/marge.php\">Marge<\/a><\/li>\n<li><a href=\"\/vocabulaire\/budget.php\">Budget<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/controle-de-gestion.php\">Contr\u00f4le de gestion<\/a><\/li>\n<\/ul>\n<hr>\n<h2 id=\"resultat-et-financement\">R\u00e9sultat et financement<\/h2>\n<ul>\n<li><a href=\"\/vocabulaire\/resultat.php\">R\u00e9sultat comptable<\/a><\/li>\n<li><a href=\"\/vocabulaire\/capitaux-propres.php\">Capitaux propres<\/a><\/li>\n<li><a href=\"\/vocabulaire\/capacite-d-autofinancement.php\">Capacit\u00e9 d\u2019autofinancement<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">Emprunt<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/interet.php\">Int\u00e9r\u00eat<\/a><\/li>\n<li><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">Tableau de financement<\/a><\/li>\n<\/ul>\n<hr>\n<h2 id=\"lire-une-definition-dans-son-contexte\">Lire une d\u00e9finition dans son contexte<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Besoin<\/th>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Comprendre un solde<\/th>\n<td>Nature du compte et pi\u00e8ces<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Comparer un indicateur<\/th>\n<td>P\u00e9rim\u00e8tre et p\u00e9riode identiques<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">V\u00e9rifier un calcul<\/th>\n<td>Hypoth\u00e8ses et unit\u00e9s explicites<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le lexique remplace-t-il un plan de comptes ?<\/h3>\n<p>Non. Il explique les notions et leurs distinctions. Le plan de comptes et les r\u00e8gles du r\u00e9f\u00e9rentiel d\u00e9terminent les classements et traitements \u00e0 utiliser dans un dossier.<\/p>\n<h3>Les exemples d\u00e9terminent-ils le traitement de toutes les situations ?<\/h3>\n<p>Non. Les chiffres illustrent une m\u00e9thode sous hypoth\u00e8ses. Le pays, la p\u00e9riode, les contrats et les pi\u00e8ces doivent \u00eatre examin\u00e9s avant de reprendre un calcul ou une \u00e9criture.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lexique de la comptabilit\u00e9 : d\u00e9finitions et notions Le lexique de la comptabilit\u00e9 rassemble les d\u00e9finitions utilis\u00e9es pour comprendre les [&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 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