{"id":558,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=558"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-867dc70cc532bb901678","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-l\/liquidites.php","title":{"rendered":"Liquidit\u00e9s : disponibilit\u00e9s et capacit\u00e9 de paiement"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Liquidit\u00e9s : disponibilit\u00e9s et capacit\u00e9 de paiement<\/h1>\n<p><strong>Les liquidit\u00e9s d\u00e9signent les ressources mon\u00e9taires disponibles ou tr\u00e8s rapidement mobilisables pour payer les \u00e9ch\u00e9ances.<\/strong> Leur p\u00e9rim\u00e8tre doit \u00eatre pr\u00e9cis\u00e9, notamment lorsqu\u2019une analyse inclut certains placements \u00e0 court terme.<\/p>\n<p>Les esp\u00e8ces en caisse et les soldes bancaires disponibles constituent des exemples directs. Une somme bloqu\u00e9e, une garantie ou un placement soumis \u00e0 une contrainte ne pr\u00e9sente pas la m\u00eame disponibilit\u00e9. Le total des comptes financiers ne suffit donc pas \u00e0 mesurer les moyens de paiement imm\u00e9diats.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur liquidit\u00e9s<\/strong><\/p>\n<ul>\n<li>Disponible : Mobilisable pour un paiement.<\/li>\n<li>Bloqu\u00e9 : Soumis \u00e0 une restriction.<\/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 entreprise peut \u00eatre b\u00e9n\u00e9ficiaire tout en manquant de liquidit\u00e9s. Les d\u00e9lais clients, la constitution de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stocks<\/a> et les investissements modifient les besoins de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>. Le suivi des \u00e9ch\u00e9ances compl\u00e8te la lecture du solde \u00e0 une date donn\u00e9e.<\/p>\n<p>Le suivi de tr\u00e9sorerie rapproche les soldes disponibles et les \u00e9ch\u00e9ances \u00e0 venir. Les <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a> non encaiss\u00e9es et les <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> non r\u00e9gl\u00e9es expliquent le d\u00e9calage avec la comptabilit\u00e9 d\u2019engagement. Le <a href=\"\/outils\/rapprochement\/\">rapprochement bancaire<\/a> v\u00e9rifie les mouvements r\u00e9alis\u00e9s ; le pr\u00e9visionnel organise des hypoth\u00e8ses de paiement distinctes.<\/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\">Disponible<\/th>\n<td>Mobilisable pour un paiement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Bloqu\u00e9<\/th>\n<td>Soumis \u00e0 une restriction<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Pr\u00e9visionnel<\/th>\n<td>Montant attendu \u00e0 une date future<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Deux comptes bancaires totalisent 12 000 euros, mais 4 000 euros sont bloqu\u00e9s en garantie dans cet exemple. Les disponibilit\u00e9s imm\u00e9diatement utilisables ne se lisent pas comme un solde libre de 12 000 euros. Les dettes arrivant \u00e0 \u00e9ch\u00e9ance doivent \u00eatre rapproch\u00e9es du montant r\u00e9ellement accessible.<\/p>\n<blockquote><p>La valeur d\u2019un actif et sa liquidit\u00e9 sont deux caract\u00e9ristiques diff\u00e9rentes. Une cr\u00e9ance ou un immeuble ne r\u00e8gle pas directement une facture \u00e0 son \u00e9ch\u00e9ance.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier les restrictions d\u2019utilisation.<\/li>\n<li>Rapprocher les soldes des \u00e9ch\u00e9ances.<\/li>\n<li>Distinguer encaissements pr\u00e9vus et r\u00e9alis\u00e9s.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Les liquidit\u00e9s correspondent-elles au b\u00e9n\u00e9fice ?<\/h3>\n<p>Non. Le b\u00e9n\u00e9fice r\u00e9sulte des produits et des <a href=\"\/vocabulaire\/charges.php\">charges<\/a>. Les liquidit\u00e9s d\u00e9pendent des mouvements et des financements effectivement disponibles.<\/p>\n<h3>Une cr\u00e9ance client est-elle une liquidit\u00e9 ?<\/h3>\n<p>Elle repr\u00e9sente un droit \u00e0 recevoir un paiement. Tant que le paiement n\u2019est pas re\u00e7u, sa disponibilit\u00e9 et son risque diff\u00e8rent de ceux d\u2019un solde bancaire libre.<\/p>\n<h3>Un pr\u00e9visionnel remplace-t-il les soldes constat\u00e9s ?<\/h3>\n<p>Non. Il d\u00e9crit des encaissements et paiements attendus sous hypoth\u00e8ses. Les soldes r\u00e9els et les \u00e9carts de calendrier doivent \u00eatre contr\u00f4l\u00e9s s\u00e9par\u00e9ment pour \u00e9viter de consid\u00e9rer comme disponibles des sommes qui ne sont pas encore encaiss\u00e9es.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Liquidit\u00e9s : disponibilit\u00e9s et capacit\u00e9 de paiement Les liquidit\u00e9s d\u00e9signent les ressources mon\u00e9taires disponibles ou tr\u00e8s rapidement mobilisables pour payer [&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-558","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/558","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=558"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/558\/revisions"}],"predecessor-version":[{"id":1110,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/558\/revisions\/1110"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}