{"id":548,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=548"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-0752d1fff2a85c0fdbf1","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-i\/interet.php","title":{"rendered":"Int\u00e9r\u00eat : r\u00e9mun\u00e9ration d\u2019un capital et calcul simple"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Int\u00e9r\u00eat : r\u00e9mun\u00e9ration d\u2019un capital et calcul simple<\/h1>\n<p><strong>L\u2019int\u00e9r\u00eat est la r\u00e9mun\u00e9ration d\u2019un capital pr\u00eat\u00e9 ou plac\u00e9 pendant une dur\u00e9e donn\u00e9e.<\/strong> Son montant d\u00e9pend du capital, du taux, du temps et des conventions de calcul pr\u00e9vues.<\/p>\n<p>Un taux annuel ne s\u2019applique pas automatiquement \u00e0 chaque mensualit\u00e9 comme s\u2019il s\u2019agissait d\u2019un taux mensuel. Les bases de jours, les dates de valeur et le mode de calcul doivent \u00eatre pr\u00e9cis\u00e9s. Les int\u00e9r\u00eats simples et compos\u00e9s ne suivent pas la m\u00eame progression.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur int\u00e9r\u00eat<\/strong><\/p>\n<ul>\n<li>Capital : Base de r\u00e9mun\u00e9ration.<\/li>\n<li>Taux : Pourcentage appliqu\u00e9 selon la convention.<\/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>En comptabilit\u00e9 d\u2019engagement, les int\u00e9r\u00eats se rattachent \u00e0 la p\u00e9riode pendant laquelle le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a> est utilis\u00e9, m\u00eame si le paiement intervient plus tard. Les int\u00e9r\u00eats courus expliquent cette diff\u00e9rence entre charge ou produit et r\u00e8glement.<\/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 financement, 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\">Capital<\/th>\n<td>Base de r\u00e9mun\u00e9ration<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Taux<\/th>\n<td>Pourcentage appliqu\u00e9 selon la convention<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dur\u00e9e<\/th>\n<td>P\u00e9riode de calcul clairement d\u00e9finie<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un capital de 10 000 euros r\u00e9mun\u00e9r\u00e9 \u00e0 4 % par an produit 400 euros pour une ann\u00e9e enti\u00e8re en int\u00e9r\u00eats simples, hors frais. Pour une fraction d\u2019ann\u00e9e, le calcul d\u00e9pend de la convention de dur\u00e9e retenue ; une base de 360 jours et une base de 365 jours ne donnent pas toujours le m\u00eame <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a>.<\/p>\n<blockquote><p>Le taux affich\u00e9 ne suffit pas \u00e0 comparer deux financements. Les frais, la dur\u00e9e et les modalit\u00e9s de calcul influencent le co\u00fbt r\u00e9el.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>V\u00e9rifier la p\u00e9riodicit\u00e9 du taux.<\/li>\n<li>Identifier la base de jours.<\/li>\n<li>S\u00e9parer int\u00e9r\u00eats courus et int\u00e9r\u00eats pay\u00e9s.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le remboursement d\u2019un pr\u00eat est-il enti\u00e8rement un int\u00e9r\u00eat ?<\/h3>\n<p>Non. Une \u00e9ch\u00e9ance peut comprendre du capital, des int\u00e9r\u00eats et d\u2019autres \u00e9l\u00e9ments. Leur ventilation est n\u00e9cessaire pour expliquer la <a href=\"\/vocabulaire\/dette.php\">dette<\/a> et la charge.<\/p>\n<h3>Un taux annuel divis\u00e9 par douze donne-t-il toujours le taux mensuel ?<\/h3>\n<p>Cela d\u00e9pend de la convention. Une \u00e9quivalence actuarielle et une simple proportion ne produisent pas n\u00e9cessairement le m\u00eame taux.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> 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>Int\u00e9r\u00eat : r\u00e9mun\u00e9ration d\u2019un capital et calcul simple L\u2019int\u00e9r\u00eat est la r\u00e9mun\u00e9ration d\u2019un capital pr\u00eat\u00e9 ou plac\u00e9 pendant une dur\u00e9e [&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-548","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/548","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=548"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/548\/revisions"}],"predecessor-version":[{"id":1100,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/548\/revisions\/1100"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}