{"id":41787,"date":"2026-04-27T10:45:49","date_gmt":"2026-04-27T09:45:49","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=41787"},"modified":"2026-04-14T10:48:13","modified_gmt":"2026-04-14T09:48:13","slug":"comptabiliser-facture-avoir-fournisseur","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comptabiliser-facture-avoir-fournisseur","title":{"rendered":"Comment comptabiliser une facture d\u2019avoir fournisseur\u2009?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41787\" class=\"elementor elementor-41787\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09a05e6 e-flex e-con-boxed e-con e-parent\" data-id=\"09a05e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd077ac elementor-widget elementor-widget-text-editor\" data-id=\"bd077ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Suite \u00e0 l\u2019octroi tardif d\u2019un rabais ou d\u2019une remise, ou \u00e0 un retour de marchandises, un avoir est parfois \u00e9mis. Il permet de <\/span><b>rectifier une facture initiale<\/b><span style=\"font-weight: 400;\">, en diminuant la dette du client. D\u00e9couvrez comment comptabiliser vos factures d\u2019avoir fournisseur dans le respect du plan comptable g\u00e9n\u00e9ral (PCG).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1582a77b e-con-full e-flex e-con e-child\" data-id=\"1582a77b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37e7260e elementor-widget elementor-widget-heading\" data-id=\"37e7260e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cce78a8 elementor-widget elementor-widget-text-editor\" data-id=\"cce78a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour enregistrer une facture d\u2019avoir re\u00e7ue, vous devez <\/span><b>r\u00e9duire votre dette fournisseur<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En contrepartie, vous <\/span><b>constatez une diminution de charge<\/b><span style=\"font-weight: 400;\">, ou de la valeur comptable de l\u2019immobilisation, selon la situation.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En fin d\u2019exercice, vous devez enregistrer les <\/span><b>avoirs en attente de r\u00e9ception<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un logiciel adapt\u00e9 favorise <\/span><b>l\u2019automatisation du suivi<\/b><span style=\"font-weight: 400;\"> et de la comptabilisation des avoirs.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e8216d e-flex e-con-boxed e-con e-parent\" data-id=\"5e8216d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4eb497 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"d4eb497\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette 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tabindex=\"0\" aria-controls=\"elementor-toc__d4eb497\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d4eb497\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__d4eb497\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3cb587 e-flex e-con-boxed e-con e-parent\" data-id=\"e3cb587\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74696fd elementor-widget elementor-widget-heading\" data-id=\"74696fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comptabiliser une facture d\u2019avoir fournisseur : les diff\u00e9rents cas\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-077cc36 elementor-widget elementor-widget-text-editor\" data-id=\"077cc36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La comptabilisation d\u2019un avoir suit un sch\u00e9ma d\u2019\u00e9criture inverse \u00e0 celui de la facture initiale. Vous devez d\u00e9biter le compte de dettes et cr\u00e9diter un compte de charges.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-056c7f0 elementor-widget elementor-widget-heading\" data-id=\"056c7f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comptabilisation d\u2019une facture d\u2019avoir sur charges\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5377d8 elementor-widget elementor-widget-text-editor\" data-id=\"b5377d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans un premier temps, \u00e9tudions l\u2019enregistrement des avoirs \u00e9mis pour <\/span><b>accorder un rabais ou une remise commerciale<\/b><span style=\"font-weight: 400;\">. Le sch\u00e9ma d\u2019\u00e9criture \u00e0 retenir est le suivant :<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir TTC<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44566<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA d\u00e9ductible sur autres biens et services<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">609<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Rabais, remises et ristournes obtenus sur achats<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir HT<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Le compte 609 suit la m\u00eame ventilation que les comptes 60. Ainsi, vous utiliserez le sous-compte 6094 pour un avoir sur prestations de services, 6097 pour un avoir sur marchandises, etc.<\/span><\/p><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : L\u2019\u00e9mission d\u2019un avoir n\u2019est pas n\u00e9cessaire dans le cadre d\u2019un escompte commercial, d\u00e8s lors que la facture initiale fixe clairement ses conditions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-640c2b6 elementor-widget elementor-widget-heading\" data-id=\"640c2b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comptabilisation d\u2019une facture d\u2019avoir sur immobilisations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-168ee55 elementor-widget elementor-widget-text-editor\" data-id=\"168ee55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si vous avez enregistr\u00e9 l\u2019achat initial en immobilisation, les comptes \u00e0 mouvementer sont diff\u00e9rents. Pour rappel, une immobilisation correspond est un bien destin\u00e9 \u00e0 servir de fa\u00e7on durable \u00e0 l\u2019entreprise. C\u2019est par exemple le cas d\u2019un ordinateur, d\u2019un v\u00e9hicule ou d\u2019une machine de production.<\/span><\/p><p><span style=\"font-weight: 400;\">Voici l\u2019\u00e9criture \u00e0 passer dans ce cas de figure :<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">404<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs d\u2019immobilisations<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir TTC<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44562<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA d\u00e9ductible sur immobilisations<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">2<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Immobilisations (compte utilis\u00e9 au moment de l\u2019achat)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir HT<\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a1a3d elementor-widget elementor-widget-heading\" data-id=\"76a1a3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cas particulier : avoir pour retour de marchandises\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-536c67f elementor-widget elementor-widget-text-editor\" data-id=\"536c67f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cas particulier d\u2019un retour de marchandises, vous devez imputer l\u2019avoir au cr\u00e9dit du compte d\u2019achat initialement d\u00e9bit\u00e9. Voici l\u2019\u00e9criture \u00e0 enregistrer :\u00a0<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir TTC<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44566<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA d\u00e9ductible sur autres biens et services<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">607<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achats de marchandises<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir HT<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : Si l\u2019avoir se rapporte \u00e0 une <\/span><span style=\"font-weight: 400;\">facture intracommunautaire<\/span><span style=\"font-weight: 400;\">, vous devez veiller au respect des r\u00e8gles de <\/span><span style=\"font-weight: 400;\">calcul de la TVA intracommunautaire<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd01f43 elementor-widget elementor-widget-heading\" data-id=\"fd01f43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Synth\u00e8se : sch\u00e9mas comptables selon le type d\u2019avoir\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-877a1e4 elementor-widget elementor-widget-text-editor\" data-id=\"877a1e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Voici un tableau r\u00e9capitulatif sur l\u2019enregistrement des avoirs :<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Type d\u2019avoir<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Comptes \u00e0 d\u00e9biter<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Comptes \u00e0 cr\u00e9diter<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Avoir pour rabais ou remise commerciale<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">401 (montant TTC)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">44566 (TVA)<\/span><\/p><p><span style=\"font-weight: 400;\">609 (montant HT)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Avoir sur immobilisation<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">404 (montant TTC)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">44562 (TVA)<\/span><\/p><p><span style=\"font-weight: 400;\">2xx (montant HT)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Avoir pour retour de marchandises<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">401 (montant TTC)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">44566 (TVA)<\/span><\/p><p><span style=\"font-weight: 400;\">607 (montant HT)<\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b33640 elementor-widget elementor-widget-heading\" data-id=\"8b33640\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En fin d\u2019exercice : gestion des avoirs \u00e9mis et non utilis\u00e9s\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b9ef72 elementor-widget elementor-widget-text-editor\" data-id=\"7b9ef72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Lorsqu\u2019il \u00e9met un avoir, votre fournisseur peut vous rembourser la somme correspondante. Souvent, il la <\/span><b>d\u00e9duit plut\u00f4t du paiement de vos prochaines factures<\/b><span style=\"font-weight: 400;\">. En attendant ce d\u00e9nouement, l\u2019avoir demeure au d\u00e9bit de votre compte de dettes fournisseurs.<\/span><\/p><p><span style=\"font-weight: 400;\">Certaines actions sont \u00e0 accomplir au moment de la <\/span><b>cl\u00f4ture comptable<\/b><span style=\"font-weight: 400;\">. Les voici.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un avoir li\u00e9 \u00e0 un achat r\u00e9alis\u00e9 au cours de l\u2019exercice clos doit \u00eatre enregistr\u00e9 en <\/span><b>produits \u00e0 recevoir<\/b><span style=\"font-weight: 400;\">, gr\u00e2ce \u00e0 l\u2019\u00e9criture suivante :<\/span><\/li><\/ul><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">4098<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir TTC<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44586<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA sur factures non parvenues<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">6xx<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Compte de charge (selon la cause de l\u2019avoir)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir HT<\/span><\/p><\/td><\/tr><\/tbody><\/table><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vous devez<\/span><b> retraiter vos comptes fournisseurs d\u00e9biteurs<\/b><span style=\"font-weight: 400;\"> pour les basculer \u00e0 l\u2019actif du bilan. Vous devez les inscrire au d\u00e9bit du compte 4097 \u00ab\u2009Fournisseurs \u2014 autres avoirs\u2009\u00bb (par le cr\u00e9dit du 401 ou du 404).<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ea0437 elementor-widget elementor-widget-heading\" data-id=\"2ea0437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bonnes pratiques pour une gestion efficace des factures d\u2019avoir\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce20b98 elementor-widget elementor-widget-text-editor\" data-id=\"ce20b98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une bonne gestion des factures d\u2019avoir est essentielle pour assurer la conformit\u00e9 l\u00e9gale de votre comptabilit\u00e9. Voici quelques recommandations :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">utiliser un <\/span><b>logiciel qui int\u00e8gre la gestion des avoirs<\/b><span style=\"font-weight: 400;\"> pour automatiser leur comptabilisation et leur suivi ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>former vos \u00e9quipes<\/b><span style=\"font-weight: 400;\"> aux probl\u00e9matiques li\u00e9es au traitement de ces pi\u00e8ces comptables ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>documenter les avoirs<\/b><span style=\"font-weight: 400;\"> en les rapprochant des factures correspondantes ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">adopter un <\/span><b>syst\u00e8me de classement efficace<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : Un avoir est g\u00e9n\u00e9ralement \u00e9mis quand la facture initiale a d\u00e9j\u00e0 \u00e9t\u00e9 r\u00e9gl\u00e9e. Dans le cas contraire, l\u2019\u00e9dition d\u2019une <\/span><span style=\"font-weight: 400;\">facture rectificative<\/span><span style=\"font-weight: 400;\"> est pr\u00e9f\u00e9rable.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14a54ef3 cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"14a54ef3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f42a1a elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"2f42a1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3a8987 e-grid e-con-full e-con e-child\" data-id=\"d3a8987\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4248b69c elementor-widget elementor-widget-heading\" data-id=\"4248b69c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Factures, simplifiez le traitement de vos factures fournisseurs :\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3023adff elementor-widget elementor-widget-text-editor\" data-id=\"3023adff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8211; d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4425a367 elementor-widget elementor-widget-button\" data-id=\"4425a367\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2026-03-17\/619yvk\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc10657 e-flex e-con-boxed e-con e-parent\" data-id=\"cc10657\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a104970 elementor-widget elementor-widget-heading\" data-id=\"a104970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes sur la comptabilisation des factures d\u2019avoir\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1584bb7 elementor-widget elementor-widget-n-accordion\" data-id=\"1584bb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2250\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2250\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce qu\u2019une facture d\u2019avoir et quand l\u2019\u00e9mettre\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2250\" class=\"elementor-element elementor-element-a42761f e-con-full e-flex e-con e-child\" data-id=\"a42761f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2250\" class=\"elementor-element elementor-element-93f6996 e-flex e-con-boxed e-con e-child\" data-id=\"93f6996\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5891cee elementor-widget elementor-widget-text-editor\" data-id=\"5891cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un avoir est un document comptable qui rectifie une facture initiale. La loi interdit de modifier une facture apr\u00e8s son \u00e9mission, ce qui rend l\u2019avoir incontournable dans de nombreuses situations : erreur, retour de marchandises, octroi d\u2019une remise commerciale <\/span><i><span style=\"font-weight: 400;\">a posteriori<\/span><\/i><span style=\"font-weight: 400;\">, etc.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2251\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2251\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qui doit \u00e9diter la facture d\u2019avoir\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2251\" class=\"elementor-element elementor-element-2b71e94 e-con-full e-flex e-con e-child\" data-id=\"2b71e94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2251\" class=\"elementor-element elementor-element-0c05768 e-flex e-con-boxed e-con e-child\" data-id=\"0c05768\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6576c elementor-widget elementor-widget-text-editor\" data-id=\"5a6576c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">C\u2019est au fournisseur de g\u00e9n\u00e9rer la facture d\u2019avoir pour mat\u00e9rialiser la r\u00e9duction de la dette de son client. Il doit la lui transmettre rapidement, pour qu\u2019il puisse en tenir compte au moment du r\u00e8glement de la facture initiale.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2252\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2252\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Dans quel compte enregistrer une facture d\u2019avoir fournisseur\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2252\" class=\"elementor-element elementor-element-3333b29 e-con-full e-flex e-con e-child\" data-id=\"3333b29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2252\" class=\"elementor-element elementor-element-bf0e4d9 e-flex e-con-boxed e-con e-child\" data-id=\"bf0e4d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46261c4 elementor-widget elementor-widget-text-editor\" data-id=\"46261c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019avoir est enregistr\u00e9 directement au d\u00e9bit du compte 401 \u2014 Fournisseurs ou 404 \u2014 Fournisseurs d\u2019immobilisations. Le compte \u00e0 cr\u00e9diter d\u00e9pend de la raison de l\u2019avoir (rabais, remise ou retour de marchandises).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce qu\\u2019une facture d\\u2019avoir et quand l\\u2019\\u00e9mettre\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un avoir est un document comptable qui rectifie une facture initiale. 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Le compte \\u00e0 cr\\u00e9diter d\\u00e9pend de la raison de l\\u2019avoir (rabais, remise ou retour de marchandises).\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 l\u2019octroi tardif d\u2019un rabais ou d\u2019une remise, ou \u00e0 un retour de marchandises, un avoir est parfois \u00e9mis. Il permet de rectifier une facture initiale, en diminuant la dette du client. D\u00e9couvrez comment&#8230;<\/p>\n","protected":false},"author":57,"featured_media":41798,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-41787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=41787"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41787\/revisions"}],"predecessor-version":[{"id":41797,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41787\/revisions\/41797"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/41798"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=41787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=41787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=41787"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=41787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}