{"id":479,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=479"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-0e4207afb868e6355621","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-a\/achats-non-stockes.php","title":{"rendered":"Achats non stock\u00e9s : d\u00e9finition et distinction avec les stocks"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Achats non stock\u00e9s : d\u00e9finition et distinction avec les stocks<\/h1>\n<p><strong>Les achats non stock\u00e9s concernent des biens ou fournitures dont le suivi comptable ne passe pas par un stock identifi\u00e9 selon la m\u00e9thode retenue.<\/strong> Ils ne se confondent pas avec les prestations de services.<\/p>\n<p>Certaines fournitures et consommations peuvent \u00eatre suivies directement en <a href=\"\/vocabulaire\/charges.php\">charges<\/a>, selon leur nature et les r\u00e8gles applicables. Le caract\u00e8re non stock\u00e9 ne signifie pas que le bien n\u2019existe jamais physiquement dans les locaux, mais qu\u2019il ne suit pas le m\u00eame traitement qu\u2019un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stock<\/a> de <a href=\"\/vocabulaire\/marchandises.php\">marchandises<\/a>.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur achats non stock\u00e9s<\/strong><\/p>\n<ul>\n<li>Marchandises : Biens destin\u00e9s \u00e0 la revente.<\/li>\n<li>Fournitures non stock\u00e9es : Consommations suivies selon leur nature.<\/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 <strong>rattachement \u00e0 l\u2019exercice<\/strong> reste n\u00e9cessaire. Des fournitures significatives restant disponibles ou des charges pay\u00e9es d\u2019avance peuvent n\u00e9cessiter une analyse \u00e0 la cl\u00f4ture. L\u2019absence de fiche de stock ne dispense pas de v\u00e9rifier la r\u00e9alit\u00e9 et la p\u00e9riode de consommation.<\/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 <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> 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\">Marchandises<\/th>\n<td>Biens destin\u00e9s \u00e0 la revente<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Fournitures non stock\u00e9es<\/th>\n<td>Consommations suivies selon leur nature<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Services<\/th>\n<td>Prestations distinctes de l\u2019achat d\u2019un bien<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Des fournitures de bureau courantes sont enregistr\u00e9es dans une cat\u00e9gorie d\u2019achats non stock\u00e9s. \u00c0 la cl\u00f4ture, un achat exceptionnel destin\u00e9 essentiellement \u00e0 l\u2019exercice suivant appelle un examen distinct, plut\u00f4t qu\u2019une assimilation automatique \u00e0 toutes les petites consommations de l\u2019ann\u00e9e.<\/p>\n<blockquote><p>Un achat non stock\u00e9 n\u2019\u00e9chappe pas aux contr\u00f4les de r\u00e9alit\u00e9, de nature et de rattachement \u00e0 la bonne p\u00e9riode.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier la nature exacte de l\u2019achat.<\/li>\n<li>Contr\u00f4ler les consommations de cl\u00f4ture.<\/li>\n<li>\u00c9viter de m\u00e9langer biens et prestations.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Non stock\u00e9 signifie-t-il toujours consomm\u00e9 imm\u00e9diatement ?<\/h3>\n<p>Pas n\u00e9cessairement. Le traitement doit rester coh\u00e9rent avec la r\u00e9alit\u00e9, les montants significatifs et le rattachement \u00e0 l\u2019exercice.<\/p>\n<h3>Les achats non stock\u00e9s sont-ils des immobilisations ?<\/h3>\n<p>Les deux notions r\u00e9pondent \u00e0 des crit\u00e8res diff\u00e9rents. Un \u00e9quipement durable doit \u00eatre analys\u00e9 comme tel, m\u00eame si le fournisseur le pr\u00e9sente comme une fourniture.<\/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>Achats non stock\u00e9s : d\u00e9finition et distinction avec les stocks Les achats non stock\u00e9s concernent des biens ou fournitures dont [&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-479","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/479","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=479"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/479\/revisions"}],"predecessor-version":[{"id":1034,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/479\/revisions\/1034"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}