{"id":580,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=580"},"modified":"2026-10-16T17:22:10","modified_gmt":"2026-10-16T15:22:10","slug":"lc-ff937358926a27e66335","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-r\/reduction-sur-ventes-rabais-remises-et-ristournes-accordes.php","title":{"rendered":"Rabais, remise et ristourne : diff\u00e9rences et calcul"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Rabais, remise et ristourne : diff\u00e9rences et calcul<\/h1>\n<p><strong>Les rabais, remises et ristournes sont des r\u00e9ductions commerciales accord\u00e9es sur une vente.<\/strong> Leur d\u00e9nomination d\u00e9crit notamment leur motif ou leur mode de calcul, mais le document et les conditions r\u00e9elles restent d\u00e9terminants.<\/p>\n<p>Le rabais correspond couramment \u00e0 une r\u00e9duction li\u00e9e \u00e0 un d\u00e9faut ou \u00e0 une non-conformit\u00e9. La remise peut \u00eatre li\u00e9e \u00e0 la quantit\u00e9 ou aux conditions commerciales. La ristourne est souvent calcul\u00e9e sur un ensemble d\u2019op\u00e9rations d\u2019une p\u00e9riode. Ces usages ne dispensent pas d\u2019examiner les accords.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur rabais, remise et ristourne<\/strong><\/p>\n<ul>\n<li>Rabais : Motif de qualit\u00e9 ou de conformit\u00e9 selon l\u2019accord.<\/li>\n<li>Remise : Condition commerciale de la vente.<\/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>La r\u00e9duction peut figurer sur la facture initiale ou sur un avoir ult\u00e9rieur. Le rattachement \u00e0 la vente et le traitement des taxes doivent \u00eatre coh\u00e9rents. L\u2019escompte financier, li\u00e9 \u00e0 des conditions de r\u00e8glement, ne se confond pas automatiquement avec une r\u00e9duction commerciale.<\/p>\n<p>Le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-d\/documents-comptable-de-synthese.php\">compte de r\u00e9sultat<\/a> rapproche les produits et les <a href=\"\/vocabulaire\/charges.php\">charges<\/a> de la p\u00e9riode, tandis que la tr\u00e9sorerie suit des encaissements et des d\u00e9caissements. Les <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ances<\/a>, les <a href=\"\/vocabulaire\/dette.php\">dettes<\/a> et les op\u00e9rations de cl\u00f4ture expliquent une partie de l\u2019\u00e9cart. La comparaison d\u2019indicateurs demande le m\u00eame p\u00e9rim\u00e8tre et la m\u00eame m\u00e9thode.<\/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\">Rabais<\/th>\n<td>Motif de qualit\u00e9 ou de conformit\u00e9 selon l\u2019accord<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Remise<\/th>\n<td>Condition commerciale de la vente<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ristourne<\/th>\n<td>Calcul sur un ensemble d\u2019op\u00e9rations<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Deux <a href=\"\/outils\/remise\/\">remises successives<\/a> de 10 % puis 5 % sur 100 euros donnent 90 euros puis 85,50 euros. La r\u00e9duction totale atteint 14,50 euros, soit 14,5 % du prix initial. Additionner les taux donnerait un <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> incorrect.<\/p>\n<blockquote><p>Les taux de r\u00e9ductions successives s\u2019appliquent \u00e0 des bases successives. Ils ne s\u2019additionnent pas directement.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Lire les conditions de la r\u00e9duction.<\/li>\n<li>Rattacher l\u2019avoir aux ventes concern\u00e9es.<\/li>\n<li>Contr\u00f4ler la base avant calcul des taxes.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une ristourne est-elle toujours pay\u00e9e en esp\u00e8ces ?<\/h3>\n<p>Non. Elle peut prendre la forme d\u2019un avoir ou d\u2019un autre r\u00e8glement pr\u00e9vu. Son traitement d\u00e9pend de sa nature et des pi\u00e8ces.<\/p>\n<h3>L\u2019escompte est-il une remise commerciale ?<\/h3>\n<p>Il r\u00e9pond g\u00e9n\u00e9ralement \u00e0 une logique de r\u00e8glement financier. Le motif et les conditions doivent \u00eatre distingu\u00e9s avant le classement.<\/p>\n<h3>Pourquoi le r\u00e9sultat ne correspond-il pas \u00e0 la banque ?<\/h3>\n<p>Les d\u00e9lais de paiement, les investissements et les financements cr\u00e9ent des mouvements distincts des charges et produits. Un b\u00e9n\u00e9fice peut coexister avec une tension de tr\u00e9sorerie ; un encaissement peut aussi provenir d\u2019un <a href=\"\/vocabulaire\/vocabulaire-comptabilite-e\/emprunts.php\">emprunt<\/a> ou d\u2019un apport.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rabais, remise et ristourne : diff\u00e9rences et calcul Les rabais, remises et ristournes sont des r\u00e9ductions commerciales accord\u00e9es sur une [&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-580","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/580","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=580"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/580\/revisions"}],"predecessor-version":[{"id":988,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/580\/revisions\/988"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}