{"id":557,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=557"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-fedeaa361631d5e99312","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-l\/lettre-de-change.php","title":{"rendered":"Lettre de change : tireur, tir\u00e9 et b\u00e9n\u00e9ficiaire"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Lettre de change : tireur, tir\u00e9 et b\u00e9n\u00e9ficiaire<\/h1>\n<p><strong>La lettre de change est un effet de commerce par lequel un tireur donne \u00e0 un tir\u00e9 l\u2019ordre de payer une somme \u00e0 un b\u00e9n\u00e9ficiaire, \u00e0 une \u00e9ch\u00e9ance d\u00e9termin\u00e9e.<\/strong> Elle est aussi appel\u00e9e <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/traite.php\">traite<\/a>.<\/p>\n<p>Le tireur est souvent le fournisseur et le tir\u00e9 le client dans un contexte commercial. L\u2019acceptation et les autres mentions rel\u00e8vent des r\u00e8gles applicables \u00e0 l\u2019effet. La lettre ne remplace pas la facture ni la preuve de r\u00e9alisation de l\u2019op\u00e9ration.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur lettre de change<\/strong><\/p>\n<ul>\n<li>Tireur : \u00c9met l\u2019ordre de payer.<\/li>\n<li>Tir\u00e9 : Personne appel\u00e9e \u00e0 payer.<\/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 suivi comptable distingue l\u2019effet \u00e0 recevoir, sa remise et son paiement. En cas d\u2019escompte, le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a> re\u00e7u et les conditions de recours doivent \u00eatre analys\u00e9s. La date de cr\u00e9ation du document n\u2019est pas n\u00e9cessairement la date d\u2019encaissement.<\/p>\n<p>Le suivi commercial relie la facture, la <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> ou la <a href=\"\/vocabulaire\/dette.php\">dette<\/a>, l\u2019effet et le r\u00e8glement. La <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> ne confirme que le mouvement financier r\u00e9alis\u00e9. Les remises, mobilisations et incidents doivent conserver leur r\u00e9f\u00e9rence pour \u00e9viter un double produit, un double paiement ou un solde client inexpliqu\u00e9.<\/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\">Tireur<\/th>\n<td>\u00c9met l\u2019ordre de payer<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Tir\u00e9<\/th>\n<td>Personne appel\u00e9e \u00e0 payer<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">B\u00e9n\u00e9ficiaire<\/th>\n<td>Personne destin\u00e9e \u00e0 recevoir le paiement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un fournisseur tire une lettre de change de 1 500 euros sur son client, payable \u00e0 une date convenue. Le suivi doit relier la facture, l\u2019effet et le r\u00e8glement. Un rejet bancaire \u00e0 l\u2019\u00e9ch\u00e9ance impose de reprendre le dossier plut\u00f4t que de consid\u00e9rer la cr\u00e9ance d\u00e9finitivement sold\u00e9e.<\/p>\n<blockquote><p>La lettre de change organise un paiement futur. Sa cr\u00e9ation n\u2019\u00e9quivaut pas \u00e0 un r\u00e8glement d\u00e9j\u00e0 r\u00e9alis\u00e9.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier les intervenants.<\/li>\n<li>V\u00e9rifier l\u2019\u00e9ch\u00e9ance et les mentions.<\/li>\n<li>Rapprocher le d\u00e9nouement avec la banque.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Lettre de change et traite d\u00e9signent-elles le m\u00eame effet ?<\/h3>\n<p>Dans cet usage commercial, les deux termes d\u00e9signent le m\u00eame instrument. Le contexte \u00e9vite la confusion avec d\u2019autres sens du mot traite.<\/p>\n<h3>La lettre de change supprime-t-elle le risque client ?<\/h3>\n<p>Non. Le risque de non-paiement demeure et d\u00e9pend des engagements, garanties et recours applicables.<\/p>\n<h3>Quel contr\u00f4le effectuer au d\u00e9nouement de l\u2019effet ?<\/h3>\n<p>Le montant brut, les frais et la date de r\u00e8glement doivent \u00eatre rapproch\u00e9s des pi\u00e8ces. En cas de rejet ou de recours, la cr\u00e9ance et les engagements concern\u00e9s sont r\u00e9examin\u00e9s. La seule \u00e9ch\u00e9ance pass\u00e9e ne constitue pas une preuve d\u2019encaissement.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lettre de change : tireur, tir\u00e9 et b\u00e9n\u00e9ficiaire La lettre de change est un effet de commerce par lequel un [&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-557","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/557","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=557"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/557\/revisions"}],"predecessor-version":[{"id":928,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/557\/revisions\/928"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}