{"id":96735,"date":"2025-07-14T15:49:11","date_gmt":"2025-07-14T13:49:11","guid":{"rendered":"https:\/\/dexxter.be\/blog\/biens-et-marchandises-que-recouvrent-ces-termes\/"},"modified":"2026-07-22T14:47:20","modified_gmt":"2026-07-22T12:47:20","slug":"biens-et-marchandises-que-recouvrent-ces-termes","status":"publish","type":"post","link":"https:\/\/dexxter.be\/fr\/blog\/biens-et-marchandises-que-recouvrent-ces-termes\/","title":{"rendered":"Biens et marchandises : que recouvrent ces termes ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Lorsque vous commencez \u00e0 saisir vos d\u00e9penses, on vous demande dans quelle cat\u00e9gorie de co\u00fbts vous souhaitez les enregistrer. Dans cet article, nous allons vous expliquer quelles d\u00e9penses rel\u00e8vent de la cat\u00e9gorie<strong> biens<\/strong> ou <strong>marchandises<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\">Que sont les marchandises ? \ud83d\udce6<\/h2>\n\n<p class=\"wp-block-paragraph\">Vous achetez des marchandises que vous revendez ensuite <strong>directement<\/strong> \u00e0 vos clients. C&#8217;est le cas le plus \u00e9vident de marchandises. Mais les marchandises que vous vendez <strong>indirectement<\/strong> \u00e0 vos clients sont \u00e9galement des marchandises, par exemple les ingr\u00e9dients ou les mati\u00e8res premi\u00e8res qui composent vos articles de vente.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mais ce n\u2019est pas tout, car vous devez \u00e9galement comptabiliser les <strong>mat\u00e9riaux d\u2019emballage et de transport<\/strong> de vos marchandises comme des marchandises destin\u00e9es \u00e0 la vente.<\/p>\n\n<h2 class=\"wp-block-heading\">Qu&#8217;entend-on par \u00ab ingr\u00e9dients \u00bb et \u00ab mati\u00e8res premi\u00e8res \u00bb ? \ud83c\udf3e\ud83e\udea8 <\/h2>\n\n<p class=\"wp-block-paragraph\">Les ingr\u00e9dients et les mati\u00e8res premi\u00e8res d\u00e9signent tous les produits de base \u00e0 partir desquels vous fabriquez vos produits. Pour les cuisiniers, cela va des plus gros sacs de riz et de pommes de terre jusqu&#8217;au plus petit cube de bouillon.  <\/p>\n\n<p class=\"wp-block-paragraph\">Mais cela va encore plus loin, car en r\u00e9alit\u00e9, tous les produits qui \u00ab s\u2019\u00e9puisent \u00bb et qui font partie de la fabrication de vos produits ou de la prestation de vos services rel\u00e8vent de cette cat\u00e9gorie.<\/p>\n\n<p class=\"wp-block-paragraph\">Cela inclut donc \u00e9galement les produits d\u2019entretien des stations de lavage, le vernis gel des stylistes ongulaires, les biscuits servis avec le caf\u00e9 dans les caf\u00e9s branch\u00e9s, et m\u00eame les clous utilis\u00e9s par les menuisiers.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n<style>.kb-row-layout-id94205_79f602-19 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id94205_79f602-19 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id94205_79f602-19 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:minmax(0, calc(35% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(65% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id94205_79f602-19{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id94205_79f602-19 > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id94205_79f602-19{background-color:#f0f4ff;}.kb-row-layout-id94205_79f602-19 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id94205_79f602-19 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id94205_79f602-19 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id94205_79f602-19 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col,.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column94205_ca33b1-e5{position:relative;}@media all and (max-width: 1024px){.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column94205_ca33b1-e5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column94205_ca33b1-e5\"><div class=\"kt-inside-inner-col\"><style>.kadence-column94205_ac1b22-01 > .kt-inside-inner-col,.kadence-column94205_ac1b22-01 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column94205_ac1b22-01 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column94205_ac1b22-01 > .kt-inside-inner-col{flex-direction:column;}.kadence-column94205_ac1b22-01 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column94205_ac1b22-01 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column94205_ac1b22-01{position:relative;}@media all and (max-width: 1024px){.kadence-column94205_ac1b22-01 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column94205_ac1b22-01 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column94205_ac1b22-01\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/16.png\" alt=\"\" class=\"wp-image-40438\" style=\"width:189px;height:auto\" srcset=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/16.png 300w, https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/16-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column94205_6c967d-ae > .kt-inside-inner-col{display:flex;}.kadence-column94205_6c967d-ae > .kt-inside-inner-col,.kadence-column94205_6c967d-ae > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column94205_6c967d-ae > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_6c967d-ae > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column94205_6c967d-ae{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_6c967d-ae > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column94205_6c967d-ae{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column94205_6c967d-ae{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column94205_6c967d-ae{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_6c967d-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column94205_6c967d-ae\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Chez Dexxter, nous appliquons la r\u00e8gle empirique suivante concernant les mati\u00e8res premi\u00e8res et les ingr\u00e9dients :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tout ce qui est consomm\u00e9 lors de la fabrication d&#8217;un produit ou de la prestation d&#8217;un service est consid\u00e9r\u00e9 comme une marchandise.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n<h2 class=\"wp-block-heading\">Quelques exemples \u2705\/\ud83d\udeab<\/h2>\n<style>.kb-table-container94205_89915e-52{overflow-x:auto;}.kb-table-container .kb-table94205_89915e-52 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table94205_89915e-52 caption{text-align:center;}.kb-table-container .kb-table94205_89915e-52 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table94205_89915e-52 tr:nth-of-type(even){background-color:#f0f4ff;}<\/style><div class=\"kb-table-container kb-table-container94205_89915e-52 wp-block-kadence-table\"><table class=\"kb-table kb-table94205_89915e-52\">\n<tr class=\"kb-table-row kb-table-row94205_ba8f61-a7\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data94205_a0ea4d-d6\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Situation<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data94205_aecbc4-61\">\n\n<p class=\"wp-block-paragraph\">Marchandise ?<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data94205_645766-bf\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Pourquoi ?<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_3ab112-57\">\n<td  class=\"kb-table-data kb-table-data94205_4b6153-7a\">\n\n<p class=\"wp-block-paragraph\">Un marchand ambulant ach\u00e8te des fruits qu\u2019il vend directement \u00e0 ses clients sur le march\u00e9.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_a12adf-c8\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_571e1c-8b\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Marchandises qu&#8217;il revend directement.<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_e52ece-57\">\n<td  class=\"kb-table-data kb-table-data94205_8bf12f-0b\">\n\n<p class=\"wp-block-paragraph\">Un boulanger ach\u00e8te de la farine, du lait et des \u0153ufs pour les g\u00e2teaux qu\u2019il confectionne et vend \u00e0 ses clients.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_95a40e-7b\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_a3851f-26\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Ingr\u00e9dients et mati\u00e8res premi\u00e8res<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_705ac8-42\">\n<td  class=\"kb-table-data kb-table-data94205_96510e-8d\">\n\n<p class=\"wp-block-paragraph\">Ce m\u00eame boulanger ach\u00e8te des bo\u00eetes \u00e0 g\u00e2teaux et des sacs \u00e0 pain pour emballer son pain et ses g\u00e2teaux.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_9407d6-f1\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_5d884f-c0\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Mat\u00e9riel d&#8217;emballage<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_a5fc03-d9\">\n<td  class=\"kb-table-data kb-table-data94205_78e1db-ce\">\n\n<p class=\"wp-block-paragraph\">Un plombier ach\u00e8te un marteau qu\u2019il utilise pour installer des salles de bains.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_b64ee8-c1\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\ud83d\udeab<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_6ac5e6-77\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Petit mat\u00e9riel<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_c621f9-e0\">\n<td  class=\"kb-table-data kb-table-data94205_6950b5-ee\">\n\n<p class=\"wp-block-paragraph\">Ce m\u00eame plombier ach\u00e8te des vis et des boulons pour installer ces m\u00eames salles de bains.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_eaa592-75\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_fe9b22-df\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Mati\u00e8res premi\u00e8res<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_481d4f-30\">\n<td  class=\"kb-table-data kb-table-data94205_6dc4b9-c2\">\n\n<p class=\"wp-block-paragraph\">Une aide-m\u00e9nag\u00e8re ach\u00e8te des produits pour nettoyer les sols.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_6a3ce4-41\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_67341e-53\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Mati\u00e8res premi\u00e8res<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row94205_5581c3-1b\">\n<td  class=\"kb-table-data kb-table-data94205_905a0b-6f\">\n\n<p class=\"wp-block-paragraph\">Un vendeur en ligne de billes ach\u00e8te des sachets et des bo\u00eetes pour exp\u00e9dier ses articles \u00e0 ses clients.<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_b5e41d-5a\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u2705<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data94205_8e7a9f-43\">\n\n<p class=\"has-text-align-right wp-block-paragraph\">Mat\u00e9riel de transport<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n<p class=\"wp-block-paragraph\">Comme vous pouvez le lire ci-dessus, le marteau du plombier n&#8217;est donc pas une marchandise. Notre plombier utilise pourtant ce marteau chez le client ; ce marteau est m\u00eame (en quelque sorte) indispensable pour installer la salle de bains. <\/p>\n\n<p class=\"wp-block-paragraph\">Mais ce marteau n&#8217;a pas quitt\u00e9 l&#8217;entreprise du plombier lorsqu&#8217;il a termin\u00e9 son travail chez le client. Les vis et les boulons, en revanche, ont quitt\u00e9 l&#8217;entreprise ; ils ont \u00e9t\u00e9 utilis\u00e9s dans la salle de bains du client et ne se trouvent plus dans l&#8217;entreprise du plombier. <\/p>\n\n<p class=\"wp-block-paragraph\">Nous comptabilisons donc le <strong>marteau sous la rubrique \u00ab petits achats de toute nature \u00bb<\/strong> ou dans une cat\u00e9gorie de co\u00fbts cr\u00e9\u00e9e sp\u00e9cialement \u00e0 cet effet. Tandis que les <strong>vis et les boulons sont comptabilis\u00e9s comme \u00ab marchandises \u00bb<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\">Stock \ud83e\uddfe<\/h2>\n\n<p class=\"wp-block-paragraph\">Lorsque vous avez des marchandises dans votre comptabilit\u00e9, vous devez \u00e9galement tenir un registre de vos stocks. Dans la comptabilit\u00e9, il s&#8217;agit principalement de la valeur de ces stocks. \u00c0 la fin de chaque ann\u00e9e, vous devez saisir votre stock final.   <\/p>\n\n<p class=\"wp-block-paragraph\">Il s&#8217;agit de la valeur de l&#8217;ensemble de vos marchandises invendues. Vous reportez cette valeur sur l&#8217;exercice comptable suivant ; ainsi, seuls les co\u00fbts des marchandises que vous avez achet\u00e9es sont comptabilis\u00e9s l&#8217;ann\u00e9e o\u00f9 vous les vendez effectivement. Cela vous donne une image plus claire de votre b\u00e9n\u00e9fice global.  <\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n<style>.kb-row-layout-id94205_f8936c-e3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id94205_f8936c-e3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id94205_f8936c-e3 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:minmax(0, calc(60% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(40% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id94205_f8936c-e3{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id94205_f8936c-e3 > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id94205_f8936c-e3{background-color:#f0f4ff;}.kb-row-layout-id94205_f8936c-e3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id94205_f8936c-e3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id94205_f8936c-e3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id94205_f8936c-e3 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{display:flex;}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col,.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column94205_1a8e2a-d0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column94205_1a8e2a-d0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column94205_1a8e2a-d0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column94205_1a8e2a-d0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column94205_1a8e2a-d0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column94205_1a8e2a-d0\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Vous souhaitez en savoir plus ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus d&#8217;informations sur les stocks, consultez <a href=\"https:\/\/dexxter.be\/fr\/blog\/un-stock-dans-vos-comptes\/\">cet article<\/a> de notre centre d&#8217;apprentissage.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column94205_b4c341-b1 > .kt-inside-inner-col{display:flex;}.kadence-column94205_b4c341-b1 > .kt-inside-inner-col,.kadence-column94205_b4c341-b1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column94205_b4c341-b1 > 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kadence-column94205_b4c341-b1\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n<\/div><\/div>\n<h2 class=\"wp-block-heading\">R\u00e9sum\u00e9 \ud83d\udccb<\/h2>\n\n<p class=\"wp-block-paragraph\">Nous vous pr\u00e9sentons \u00e0 nouveau bri\u00e8vement les d\u00e9penses relevant de la cat\u00e9gorie \u00ab marchandises \u00bb :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>les produits que vous avez achet\u00e9s sp\u00e9cifiquement pour les revendre (apr\u00e8s transformation)<\/li>\n\n\n\n<li>les ingr\u00e9dients, les mati\u00e8res premi\u00e8res\u2026 Tout ce qui fait partie de vos marchandises<\/li>\n\n\n\n<li>les mat\u00e9riaux d&#8217;emballage pour vos marchandises<\/li>\n\n\n\n<li>les mat\u00e9riaux de transport pour vos marchandises<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Liens utiles \ud83d\udd17<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/dexxter.be\/fr\/blog\/quel-est-lusage-professionnel-dune-depense\/\">Quel est l&#8217;usage professionnel d&#8217;une d\u00e9pense ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dexxter.be\/fr\/blog\/deduction-120-des-frais-de-facturation-electronique\/\">D\u00e9duction de 120 % des frais de facturation \u00e9lectronique<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dexxter.be\/fr\/blog\/les-puits-vides-pour-vos-comptes\/\">La consigne des bouteilles vides repr\u00e9sente-t-elle un co\u00fbt pour vos comptes ?<\/a><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Biens<\/p>\n","protected":false},"author":17,"featured_media":96734,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[216,217,218,219,215],"class_list":["post-96735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-frais-professionnels","tag-biens","tag-categorie-de-couts","tag-couts","tag-depenses","tag-marchandises"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/96735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/comments?post=96735"}],"version-history":[{"count":5,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/96735\/revisions"}],"predecessor-version":[{"id":96886,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/posts\/96735\/revisions\/96886"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/media\/96734"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/media?parent=96735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/categories?post=96735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dexxter.be\/fr\/wp-json\/wp\/v2\/tags?post=96735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}