{"id":514,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=514"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-da76b558b00b84026056","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-d\/","title":{"rendered":"Lexique comptable : lettre D"},"content":{"rendered":"<div class=\"lc-lexicon-page lc-lexicon-index\">\n<h1>Lexique comptable : lettre D<\/h1>\n<p><strong>L\u2019index de la lettre D 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 D<\/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 D<\/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\/dette.php\">Dette comptable<\/a><\/th>\n<td>Une dette est une obligation de l\u2019entit\u00e9 envers un tiers, dont le montant et l\u2019\u00e9ch\u00e9ance sont d\u00e9termin\u00e9s ou d\u00e9terminables avec une pr\u00e9cision suffisante.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/dettes-provisionnees.php\">Dettes provisionn\u00e9es<\/a><\/th>\n<td>L\u2019expression ancienne \u00ab dettes provisionn\u00e9es \u00bb d\u00e9signe souvent des charges \u00e0 payer dont l\u2019obligation existe mais dont certaines donn\u00e9es restent \u00e0 pr\u00e9ciser.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/difference-d-incorporation.php\">Diff\u00e9rence d\u2019incorporation<\/a><\/th>\n<td>Une diff\u00e9rence d\u2019incorporation explique un \u00e9cart entre les charges de comptabilit\u00e9 g\u00e9n\u00e9rale et celles retenues en comptabilit\u00e9 analytique.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">Documents comptables de synth\u00e8se<\/a><\/th>\n<td>Les documents comptables de synth\u00e8se pr\u00e9sentent la situation et la performance d\u2019une entit\u00e9 \u00e0 la cl\u00f4ture.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/debit.php\">D\u00e9bit comptable<\/a><\/th>\n<td>Le d\u00e9bit est la colonne gauche d\u2019un compte comptable.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/depreciation.php\">D\u00e9pr\u00e9ciation<\/a><\/th>\n<td>Une d\u00e9pr\u00e9ciation constate une perte de valeur d\u2019un actif lorsque sa valeur comptable ne peut plus \u00eatre maintenue au regard de son \u00e9valuation.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/depots-et-cautionnements-verses.php\">D\u00e9p\u00f4ts et cautionnements vers\u00e9s<\/a><\/th>\n<td>Les d\u00e9p\u00f4ts et cautionnements vers\u00e9s sont des sommes remises \u00e0 un tiers en garantie et dont la restitution d\u00e9pend de conditions convenues.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/depot-et-cautionnement-verse-ou-recus.php\">D\u00e9p\u00f4ts et cautionnements vers\u00e9s ou re\u00e7us<\/a><\/th>\n<td>Un d\u00e9p\u00f4t ou cautionnement en num\u00e9raire correspond \u00e0 une somme remise en garantie, avec des conditions de restitution.<\/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 D L\u2019index de la lettre D 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-514","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/514","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=514"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/514\/revisions"}],"predecessor-version":[{"id":1156,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/514\/revisions\/1156"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}