{"id":439,"date":"2026-10-16T11:06:50","date_gmt":"2026-10-16T11:06:50","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=439"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-84e4a8232bad11bfe7d0","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/marchandises.php","title":{"rendered":"Marchandises : achats, revente et stock"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Marchandises : achats, revente et stock<\/h1>\n<p><strong>Les marchandises sont des biens achet\u00e9s pour \u00eatre revendus en l\u2019\u00e9tat.<\/strong> Elles se distinguent des mati\u00e8res transform\u00e9es et des \u00e9quipements conserv\u00e9s durablement pour les besoins de l\u2019entreprise.<\/p>\n<p>Le classement d\u00e9pend de l\u2019activit\u00e9 et de la destination du bien. Une chaise achet\u00e9e par un magasin de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-m\/mobilier.php\">mobilier<\/a> pour la revente constitue une marchandise ; la m\u00eame chaise utilis\u00e9e dans son bureau peut suivre une autre logique comptable.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur marchandises<\/strong><\/p>\n<ul>\n<li>Marchandise : Bien revendu en l\u2019\u00e9tat.<\/li>\n<li>Mati\u00e8re premi\u00e8re : Bien destin\u00e9 \u00e0 une transformation.<\/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=\"\/vocabulaire\/vocabulaire-comptabilite-c\/cout-de-revient-de-marchandises-vendues.php\">co\u00fbt des marchandises vendues<\/a> tient compte des achats et de la variation des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a>, avec les ajustements n\u00e9cessaires au p\u00e9rim\u00e8tre retenu. La <a href=\"\/vocabulaire\/marge.php\">marge<\/a> commerciale ne se calcule donc pas toujours en soustrayant simplement les achats de la p\u00e9riode au chiffre d\u2019affaires.<\/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 <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a> 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\">Marchandise<\/th>\n<td>Bien revendu en l\u2019\u00e9tat<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Mati\u00e8re premi\u00e8re<\/th>\n<td>Bien destin\u00e9 \u00e0 une transformation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Mat\u00e9riel utilis\u00e9<\/th>\n<td>Bien conserv\u00e9 pour l\u2019activit\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Des achats nets de 30 000 euros, un stock initial de 8 000 euros et un stock final de 10 000 euros donnent un co\u00fbt d\u2019achat des marchandises vendues de 28 000 euros, hors autres ajustements. Pour 40 000 euros de ventes hors taxes, la marge commerciale atteint 12 000 euros.<\/p>\n<blockquote><p>Les marchandises encore en stock ne doivent pas \u00eatre assimil\u00e9es sans distinction aux marchandises d\u00e9j\u00e0 vendues dans le calcul de la marge.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>V\u00e9rifier la destination des achats.<\/li>\n<li>Rapprocher achats et variations de stocks.<\/li>\n<li>Comparer ventes et co\u00fbts sur une m\u00eame base hors taxes.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un bien assembl\u00e9 reste-t-il une marchandise ?<\/h3>\n<p>Le niveau de transformation et le mod\u00e8le d\u2019activit\u00e9 doivent \u00eatre examin\u00e9s. Le nom commercial du bien ne suffit pas \u00e0 d\u00e9cider du classement.<\/p>\n<h3>Une remise fournisseur modifie-t-elle le co\u00fbt d\u2019achat ?<\/h3>\n<p>Une r\u00e9duction commerciale li\u00e9e \u00e0 l\u2019achat intervient dans l\u2019\u00e9valuation du co\u00fbt selon sa nature. Elle doit \u00eatre rattach\u00e9e aux op\u00e9rations concern\u00e9es.<\/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>Marchandises : achats, revente et stock Les marchandises sont des biens achet\u00e9s pour \u00eatre revendus en l\u2019\u00e9tat. Elles se distinguent [&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-439","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Marchandises : achats, revente et stock | LaCompta.org<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lacompta.org\/vocabulaire\/marchandises.php\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marchandises : achats, revente et stock | LaCompta.org\" \/>\n<meta property=\"og:description\" content=\"Marchandises : achats, revente et stock Les marchandises sont des biens achet\u00e9s pour \u00eatre revendus en l\u2019\u00e9tat. 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