{"id":593,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=593"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-6ad55731384a968be14a","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-t\/traite.php","title":{"rendered":"Traite : fonctionnement de la lettre de change"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Traite : fonctionnement de la lettre de change<\/h1>\n<p><strong>La traite est le nom courant de la lettre de change.<\/strong> Elle formalise un ordre de payer une somme d\u00e9termin\u00e9e \u00e0 une \u00e9ch\u00e9ance, avec des intervenants identifi\u00e9s et des conditions \u00e0 respecter.<\/p>\n<p>Le fournisseur peut \u00eatre le tireur, le client le tir\u00e9 et le fournisseur lui-m\u00eame le b\u00e9n\u00e9ficiaire. Ces qualit\u00e9s peuvent varier selon l\u2019op\u00e9ration. Leur identification \u00e9vite de confondre l\u2019\u00e9metteur du document avec la personne tenue au paiement.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur traite<\/strong><\/p>\n<ul>\n<li>Facture : Justifie l\u2019op\u00e9ration commerciale.<\/li>\n<li>Traite : Organise l\u2019engagement de paiement.<\/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 comptabilit\u00e9 suit la transformation \u00e9ventuelle de la <a href=\"\/vocabulaire\/creances.php\">cr\u00e9ance<\/a> en effet, puis sa remise \u00e0 l\u2019encaissement ou sa mobilisation. La traite ne cr\u00e9e pas une nouvelle vente lorsque la facture a d\u00e9j\u00e0 \u00e9t\u00e9 enregistr\u00e9e. Les frais bancaires ne doivent pas masquer le montant brut de l\u2019effet.<\/p>\n<p>Le suivi commercial relie la facture, la cr\u00e9ance 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\">Facture<\/th>\n<td>Justifie l\u2019op\u00e9ration commerciale<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Traite<\/th>\n<td>Organise l\u2019engagement de paiement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Relev\u00e9 bancaire<\/th>\n<td>Confirme le mouvement financier r\u00e9alis\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une cr\u00e9ance factur\u00e9e de 900 euros est r\u00e9gl\u00e9e par traite \u00e0 \u00e9ch\u00e9ance. Le passage en effet \u00e0 recevoir modifie le suivi de la cr\u00e9ance sans constater une seconde vente de 900 euros. Le r\u00e8glement bancaire final doit \u00eatre point\u00e9 sur le m\u00eame dossier.<\/p>\n<blockquote><p>La mise en circulation d\u2019une traite ne justifie pas de comptabiliser deux fois le produit de la vente d\u2019origine.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Rattacher la traite \u00e0 sa facture.<\/li>\n<li>Contr\u00f4ler le montant brut et les frais.<\/li>\n<li>Suivre les effets \u00e9chus et impay\u00e9s.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une traite est-elle imm\u00e9diatement de la tr\u00e9sorerie ?<\/h3>\n<p>Non. Elle repr\u00e9sente un droit \u00e0 paiement futur. Sa mobilisation avant \u00e9ch\u00e9ance d\u00e9pend de conditions de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/tableau-de-financement.php\">financement<\/a> distinctes.<\/p>\n<h3>Traite et billet \u00e0 ordre ont-ils la m\u00eame construction ?<\/h3>\n<p>Non. La traite contient un ordre de payer ; le <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/billet-a-ordre.php\">billet \u00e0 ordre<\/a> contient une promesse de paiement faite par son souscripteur.<\/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>Traite : fonctionnement de la lettre de change La traite est le nom courant de la lettre de change. Elle [&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-593","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/593","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=593"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/593\/revisions"}],"predecessor-version":[{"id":1132,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/593\/revisions\/1132"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}