{"id":484,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=484"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-d696bb87b9f7cb539d0e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-a\/annuite.php","title":{"rendered":"Annuit\u00e9 : amortissement et remboursement d\u2019emprunt"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Annuit\u00e9 : amortissement et remboursement d\u2019emprunt<\/h1>\n<p><strong>Une annuit\u00e9 est un montant calcul\u00e9 ou vers\u00e9 sur une p\u00e9riode annuelle.<\/strong> En comptabilit\u00e9, le terme peut d\u00e9signer une charge d\u2019<a href=\"\/vocabulaire\/amortissement.php\">amortissement<\/a> ou une \u00e9ch\u00e9ance d\u2019<a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> : le contexte est indispensable.<\/p>\n<p>L\u2019annuit\u00e9 d\u2019amortissement r\u00e9partit une base amortissable selon la dur\u00e9e et le mode d\u2019utilisation. Elle ne repr\u00e9sente pas un paiement annuel au fournisseur. L\u2019annuit\u00e9 d\u2019emprunt correspond \u00e0 un versement qui peut comprendre du capital, des <a href=\"\/vocabulaire\/vocabulaire-comptabilite-i\/interet.php\">int\u00e9r\u00eats<\/a> et d\u2019autres \u00e9l\u00e9ments.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur annuit\u00e9<\/strong><\/p>\n<ul>\n<li>Amortissement : Charge calcul\u00e9e de la p\u00e9riode.<\/li>\n<li>Capital rembours\u00e9 : Diminution du principal.<\/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>Une annuit\u00e9 constante d\u2019emprunt n\u2019implique pas un remboursement constant du capital. Le poids des int\u00e9r\u00eats d\u00e9pend du <strong>capital restant d\u00fb<\/strong> et des conditions. Les deux sens du mot doivent \u00eatre s\u00e9par\u00e9s dans les tableaux et les commentaires.<\/p>\n<p>Le <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> distingue les ressources propres et les obligations envers les tiers. Le calendrier de remboursement d\u00e9crit un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>, alors que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> d\u00e9crit des <a href=\"\/vocabulaire\/charges.php\">charges<\/a> et des produits. Le suivi doit relier les contrats, les mouvements et les soldes sans assimiler une ressource re\u00e7ue \u00e0 un b\u00e9n\u00e9fice.<\/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\">Amortissement<\/th>\n<td>Charge calcul\u00e9e de la p\u00e9riode<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Capital rembours\u00e9<\/th>\n<td>Diminution du principal<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Int\u00e9r\u00eats<\/th>\n<td>Co\u00fbt du financement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une immobilisation de 6 000 euros amortie sur trois ann\u00e9es pleines en lin\u00e9aire pr\u00e9sente une annuit\u00e9 de 2 000 euros. Une \u00e9ch\u00e9ance annuelle de pr\u00eat de 2 000 euros peut, elle, comprendre 1 700 euros de capital et 300 euros d\u2019int\u00e9r\u00eats dans un autre exemple.<\/p>\n<blockquote><p>Une annuit\u00e9 d\u2019amortissement est une r\u00e9partition comptable ; une annuit\u00e9 d\u2019emprunt est un versement li\u00e9 \u00e0 une dette.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Nommer le type d\u2019annuit\u00e9.<\/li>\n<li>V\u00e9rifier la dur\u00e9e et la p\u00e9riodicit\u00e9.<\/li>\n<li>S\u00e9parer capital, int\u00e9r\u00eats et charge d\u2019amortissement.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une mensualit\u00e9 est-elle une annuit\u00e9 ?<\/h3>\n<p>Elle correspond \u00e0 une p\u00e9riode mensuelle. L\u2019addition des paiements annuels ne doit pas \u00eatre confondue avec une formule d\u2019annuit\u00e9 sans v\u00e9rifier le calendrier.<\/p>\n<h3>Une annuit\u00e9 constante implique-t-elle des int\u00e9r\u00eats constants ?<\/h3>\n<p>Non. Dans un pr\u00eat amortissable courant \u00e0 taux fixe, la r\u00e9partition entre principal et int\u00e9r\u00eats \u00e9volue avec le capital restant d\u00fb.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un emprunt peut augmenter les disponibilit\u00e9s sans cr\u00e9er de produit d\u2019exploitation. \u00c0 l\u2019inverse, certains frais et int\u00e9r\u00eats affectent le r\u00e9sultat. La qualification de chaque composante \u00e9vite de commenter un encaissement global comme une performance.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Annuit\u00e9 : amortissement et remboursement d\u2019emprunt Une annuit\u00e9 est un montant calcul\u00e9 ou vers\u00e9 sur une p\u00e9riode annuelle. En comptabilit\u00e9, [&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-484","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/484","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=484"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/484\/revisions"}],"predecessor-version":[{"id":1040,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/484\/revisions\/1040"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}