{"id":589,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=589"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-711198fed30722919427","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-t\/","title":{"rendered":"Lexique comptable : lettre T"},"content":{"rendered":"<div class=\"lc-lexicon-page lc-lexicon-index\">\n<h1>Lexique comptable : lettre T<\/h1>\n<p><strong>L\u2019index de la lettre T rassemble les notions comptables class\u00e9es sous cette initiale dans le lexique.<\/strong><\/p>\n<p>Les d\u00e9finitions distinguent le sens du terme, son fonctionnement et les confusions fr\u00e9quentes. Les exemples sont p\u00e9dagogiques ; les r\u00e8gles de reconnaissance et de classement restent li\u00e9es au r\u00e9f\u00e9rentiel et \u00e0 la situation d\u00e9crite.<\/p>\n<blockquote><p><strong>Une notion se comprend avec son contexte.<\/strong> Un m\u00eame mot peut d\u00e9signer une \u00e9criture, un indicateur de gestion ou un usage historique. Les rubriques pr\u00e9cisent ces diff\u00e9rences sans confondre r\u00e9sultat et tr\u00e9sorerie.<\/p><\/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=\"#definitions-de-la-lettre\">D\u00e9finitions de la lettre T<\/a><\/li><li><a href=\"#classement-et-notions-voisines\">Classement et notions voisines<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definitions-de-la-lettre\">D\u00e9finitions de la lettre T<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Notion<\/th>\n<th scope=\"col\">Sens \u00e0 retenir<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/taxe-sur-la-valeur-ajoutee-tva.php\">TVA<\/a><\/th>\n<td>La taxe sur la valeur ajout\u00e9e, ou TVA, est une taxe dont le m\u00e9canisme distingue notamment la taxe collect\u00e9e sur certaines op\u00e9rations et la taxe d\u00e9ductible sur les achats r\u00e9pondant aux conditions applicables..<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">Tableau de financement<\/a><\/th>\n<td>Le tableau de financement explique l\u2019\u00e9volution de la structure financi\u00e8re entre deux dates.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/terrains.php\">Terrain<\/a><\/th>\n<td>Un terrain d\u00e9tenu durablement pour les besoins de l\u2019activit\u00e9 peut constituer une immobilisation corporelle.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/titre.php\">Titre financier<\/a><\/th>\n<td>Un titre financier repr\u00e9sente un droit, notamment une part de capital ou une cr\u00e9ance, selon sa cat\u00e9gorie.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/titres-de-participation.php\">Titres de participation<\/a><\/th>\n<td>Les titres de participation sont des titres d\u00e9tenus dans une perspective durable, utile \u00e0 l\u2019activit\u00e9 de l\u2019entit\u00e9 d\u00e9tentrice.<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\"><a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/traite.php\">Traite<\/a><\/th>\n<td>La traite est le nom courant de la lettre de change.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"classement-et-notions-voisines\">Classement et notions voisines<\/h2>\n<p>Le <a href=\"\/vocabulaire\/\">lexique comptable<\/a> conserve les entr\u00e9es alphab\u00e9tiques disponibles. Une d\u00e9finition de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-c\/compte.php\">compte<\/a> pr\u00e9cise la logique des \u00e9critures, tandis que les <a href=\"\/vocabulaire\/couts.php\">co\u00fbts<\/a> rel\u00e8vent d\u2019un p\u00e9rim\u00e8tre de gestion. Les <a href=\"\/cours\/\">cours de comptabilit\u00e9<\/a> replacent ces termes dans une d\u00e9marche compl\u00e8te.<\/p>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Le lexique remplace-t-il un plan de comptes ?<\/h3>\n<p>Non. Il explique les notions et leurs distinctions. Le plan de comptes et les r\u00e8gles du r\u00e9f\u00e9rentiel d\u00e9terminent les classements et traitements \u00e0 utiliser dans un dossier.<\/p>\n<h3>Les exemples d\u00e9terminent-ils le traitement de toutes les situations ?<\/h3>\n<p>Non. Les chiffres illustrent une m\u00e9thode sous hypoth\u00e8ses. Le pays, la p\u00e9riode, les contrats et les pi\u00e8ces doivent \u00eatre examin\u00e9s avant de reprendre un calcul ou une \u00e9criture.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lexique comptable : lettre T L\u2019index de la lettre T rassemble les notions comptables class\u00e9es sous cette initiale dans le [&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-589","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/589","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=589"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/589\/revisions"}],"predecessor-version":[{"id":1204,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/589\/revisions\/1204"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}