{"id":493,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=493"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-efded9cd8d1c18da6b8d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-b\/","title":{"rendered":"Lexique comptable : lettre B"},"content":{"rendered":"<div class=\"lc-lexicon-page lc-lexicon-index\">\n<h1>Lexique comptable : lettre B<\/h1>\n<p><strong>L\u2019index de la lettre B rassemble les notions comptables class\u00e9es sous cette initiale dans le lexique.<\/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=\"#definitions-de-la-lettre\">D\u00e9finitions de la lettre B<\/a><\/li><li><a href=\"#classement-et-notions-voisines\">Classement et notions voisines<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definitions-de-la-lettre\">D\u00e9finitions de la lettre B<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Notion<\/th>\n<th scope=\"col\">Sens \u00e0 retenir<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/bilan.php\">Bilan comptable<\/a><\/th>\n<td>Le bilan pr\u00e9sente le patrimoine comptable d\u2019une entit\u00e9 \u00e0 une date donn\u00e9e.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/billet-a-ordre.php\">Billet \u00e0 ordre<\/a><\/th>\n<td>Le billet \u00e0 ordre est un effet de commerce par lequel un souscripteur s\u2019engage \u00e0 payer une somme d\u00e9termin\u00e9e \u00e0 un b\u00e9n\u00e9ficiaire, \u00e0 une \u00e9ch\u00e9ance pr\u00e9vue.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/bon-de-caisse.php\">Bon de caisse<\/a><\/th>\n<td>Un bon de caisse est un titre de cr\u00e9ance par lequel son \u00e9metteur reconna\u00eet une somme due et pr\u00e9voit son remboursement selon des conditions convenues.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/bon-de-tresor.php\">Bon du Tr\u00e9sor<\/a><\/th>\n<td>Un bon du Tr\u00e9sor est un titre de dette \u00e9mis par un \u00c9tat, g\u00e9n\u00e9ralement pour r\u00e9pondre \u00e0 un besoin de financement \u00e0 court terme.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/budget.php\">Budget<\/a><\/th>\n<td>Un budget est une pr\u00e9vision chiffr\u00e9e \u00e9tablie pour une p\u00e9riode et un p\u00e9rim\u00e8tre d\u00e9termin\u00e9s.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/batiments.php\">B\u00e2timent<\/a><\/th>\n<td>Un b\u00e2timent utilis\u00e9 durablement par l\u2019entit\u00e9 constitue g\u00e9n\u00e9ralement une immobilisation corporelle.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/benefices.php\">B\u00e9n\u00e9fice comptable<\/a><\/th>\n<td>Le b\u00e9n\u00e9fice est le r\u00e9sultat positif d\u2019une p\u00e9riode lorsque les produits d\u00e9passent les charges.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"classement-et-notions-voisines\">Classement et notions voisines<\/h2>\n<p>Le <a href=\"\/vocabulaire\/\">lexique comptable<\/a> conserve les entr\u00e9es alphab\u00e9tiques disponibles. Une d\u00e9finition de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/compte.php\">compte<\/a> pr\u00e9cise la logique des \u00e9critures, tandis que les <a href=\"\/vocabulaire\/couts.php\">co\u00fbts<\/a> rel\u00e8vent d\u2019un p\u00e9rim\u00e8tre de gestion. Les <a href=\"\/cours\/\">cours de comptabilit\u00e9<\/a> replacent ces termes dans une d\u00e9marche compl\u00e8te.<\/p>\n<hr>\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 comptable : lettre B L\u2019index de la lettre B rassemble les notions comptables class\u00e9es sous cette initiale dans le [&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-493","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/493","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=493"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/493\/revisions"}],"predecessor-version":[{"id":1144,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/493\/revisions\/1144"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}