{"id":575,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=575"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-c0a5bc60355d08420f3e","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-p\/passifs.php","title":{"rendered":"Passif comptable : obligations et financement du bilan"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Passif comptable : obligations et financement du bilan<\/h1>\n<p><strong>Un passif, au sens d\u2019une obligation comptable, correspond \u00e0 une obligation envers un tiers entra\u00eenant une sortie probable ou certaine de ressources.<\/strong> Le c\u00f4t\u00e9 passif du <a href=\"\/vocabulaire\/bilan.php\">bilan<\/a> comprend aussi les <a href=\"\/vocabulaire\/capitaux-propres.php\">capitaux propres<\/a>, qui suivent une logique diff\u00e9rente.<\/p>\n<p>Le mot d\u00e9signe donc deux usages \u00e0 distinguer : une d\u00e9finition technique de l\u2019obligation et un emplacement dans la pr\u00e9sentation du bilan. Les <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> fournisseurs, les <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunts<\/a> et certaines <a href=\"\/vocabulaire\/vocabulaire-comptabilite-p\/provisions.php\">provisions<\/a> r\u00e9pondent \u00e0 la premi\u00e8re logique. Le capital social ne constitue pas une dette fournisseur.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur passif comptable<\/strong><\/p>\n<ul>\n<li>Dette : Obligation au montant et \u00e0 l\u2019\u00e9ch\u00e9ance plus d\u00e9termin\u00e9s.<\/li>\n<li>Provision : Obligation avec incertitude sur le montant ou l\u2019\u00e9ch\u00e9ance.<\/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 dette pr\u00e9sente un montant et une \u00e9ch\u00e9ance g\u00e9n\u00e9ralement plus d\u00e9termin\u00e9s qu\u2019une provision. Leur reconnaissance d\u00e9pend de la situation \u00e0 la cl\u00f4ture et des \u00e9l\u00e9ments disponibles. Un projet de d\u00e9pense future, sans obligation existante, ne suffit pas \u00e0 cr\u00e9er une provision.<\/p>\n<p>Le bilan distingue les ressources propres et les obligations envers les tiers. Le calendrier de remboursement d\u00e9crit un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a>, alors que le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> d\u00e9crit des charges 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\">Dette<\/th>\n<td>Obligation au montant et \u00e0 l\u2019\u00e9ch\u00e9ance plus d\u00e9termin\u00e9s<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Provision<\/th>\n<td>Obligation avec incertitude sur le montant ou l\u2019\u00e9ch\u00e9ance<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Capitaux propres<\/th>\n<td>Rubrique distincte des dettes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une facture re\u00e7ue de 2 000 euros et non r\u00e9gl\u00e9e constitue une dette fournisseur. Un litige en cours peut n\u00e9cessiter une provision si les <strong>conditions de reconnaissance<\/strong> sont satisfaites. Les 10 000 euros apport\u00e9s au capital figurent \u00e9galement du c\u00f4t\u00e9 passif, dans les capitaux propres.<\/p>\n<blockquote><p>Le total du passif du bilan ne correspond pas au seul total des dettes. Les capitaux propres y figurent aussi.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier le tiers et l\u2019obligation.<\/li>\n<li>Examiner les conditions existant \u00e0 la cl\u00f4ture.<\/li>\n<li>Distinguer dette, provision et capitaux propres.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Un passif est-il toujours une sortie imm\u00e9diate d\u2019argent ?<\/h3>\n<p>Non. L\u2019\u00e9ch\u00e9ance peut \u00eatre \u00e9loign\u00e9e ou incertaine. La lecture du bilan doit \u00eatre compl\u00e9t\u00e9e par les informations sur les dates de r\u00e8glement.<\/p>\n<h3>Une commande suffit-elle \u00e0 constater une dette fournisseur ?<\/h3>\n<p>Pas dans tous les cas. Les engagements contractuels, la livraison et les conditions de reconnaissance de l\u2019op\u00e9ration doivent \u00eatre examin\u00e9s ; une commande seule ne se traite pas comme une facture livr\u00e9e.<\/p>\n<h3>Pourquoi s\u00e9parer financement et r\u00e9sultat ?<\/h3>\n<p>Un apport ou un emprunt 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>Passif comptable : obligations et financement du bilan Un passif, au sens d\u2019une obligation comptable, correspond \u00e0 une obligation envers [&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-575","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/575","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=575"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/575\/revisions"}],"predecessor-version":[{"id":962,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/575\/revisions\/962"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}