{"id":27134,"date":"2022-07-12T14:58:02","date_gmt":"2022-07-12T12:58:02","guid":{"rendered":"https:\/\/swiss21.org\/?p=27134"},"modified":"2023-01-19T11:15:15","modified_gmt":"2023-01-19T10:15:15","slug":"les-creanciers-et-les-debiteurs","status":"publish","type":"post","link":"https:\/\/old.swiss21.org\/fr\/les-creanciers-et-les-debiteurs\/","title":{"rendered":"Les cr\u00e9anciers et les d\u00e9biteurs : Ce que vous devez savoir"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbText en dessous des Tabs\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb min_height=\u00a0\u00bb25px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Les comptes cr\u00e9anciers et d\u00e9biteurs font partie int\u00e9grante du commerce moderne et de la comptabilit\u00e9 moderne.<\/p>\n

L’octroi de cr\u00e9dits permet aux clients de consommer et d’effectuer des d\u00e9penses m\u00eame s’ils n’ont pas les moyens financiers du moment.<\/strong>\u00a0Aux entreprises il permet de produire sans devoir retirer les fonds de leurs activit\u00e9s op\u00e9rationnelles, rendant ainsi les achats ind\u00e9pendants des influences directes des affaires courantes.<\/strong><\/p>\n

Mais qui doit quoi \u00e0 qui ? Dans la comptabilit\u00e9 financi\u00e8re, qui est cr\u00e9dit\u00e9 de quel montant lors d’une telle transaction ? Et quelle est la diff\u00e9rence entre un d\u00e9biteur et un cr\u00e9ancier ?<\/p>\n

Nous r\u00e9pondons \u00e0 ces questions et \u00e0 bien d’autres dans ce qui suit.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb1\u00e8re image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb25px|-20px|25px|-20px|true|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/06\/difference-comptabilite-fournisseurs.jpg\u00a0\u00bb alt=\u00a0\u00bbdiff\u00e9rence entre d\u00e9biteurs et cr\u00e9diteurs\u00a0\u00bb title_text=\u00a0\u00bbdifference comptabilite fournisseurs\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb1er paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Qu’est-ce qu’un d\u00e9biteur?<\/strong><\/h2>\n

Un client est un d\u00e9biteur, quand il n’a pas encore r\u00e9gl\u00e9 une facture qui est n\u00e9e .<\/p>\n

Il peut s’agir par exemple d’un client ou d’une cliente final(e) qui effectue un achat financier avec paiement mensuel \u00e9chelonn\u00e9. S’il s’agit d’une entreprise, d’un fournisseur vis-\u00e0-vis duquel nous percevons des cr\u00e9ances r\u00e9sultant de livraisons et de prestations<\/strong> ou encore d’une\u00a0entreprise qui doit rembourser un cr\u00e9dit aupr\u00e8s d’une banque<\/strong>.<\/p>\n

Tant que des paiements restent en suspens , c’est-\u00e0-dire impay\u00e9s , un d\u00e9biteur reste un d\u00e9biteur.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb2\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Qu’est-ce qu’un fournisseur?<\/strong><\/h2>\n

Le fournisseur est l’\u00e9quivalent du d\u00e9biteur, le cr\u00e9ancier, c’est-\u00e0-dire celui ou celle qui a des cr\u00e9ances ouvertes sur quelqu’un. En comptabilit\u00e9, ce terme fait g\u00e9n\u00e9ralement r\u00e9f\u00e9rence aux fournisseurs dont les services ou les marchandises sont utilis\u00e9s, mais qui ne sont pay\u00e9s qu’ult\u00e9rieurement<\/strong>. La comptabilit\u00e9 fournisseurs s’occupe donc principalement du traitement des factures entrantes.<\/p>\n

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\nappartiennent au pass\u00e9<\/h3>\n

Effectuez vos offres, factures, notes de frais et paiements en quelques clics<\/p>\n

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Quels comptes appartiennent aux d\u00e9biteurs ?<\/span><\/h2>\n

Dans la comptabilit\u00e9, les d\u00e9biteurs et les cr\u00e9anciers sont surtout importants lorsque la date de la facture diff\u00e8re de la date du paiement. \u00a0Il en r\u00e9sulte un poste ouvert qui doit \u00eatre not\u00e9 dans la comptabilit\u00e9. Les comptes d\u00e9biteurs enregistrent les cr\u00e9ances r\u00e9sultant de livraisons et de prestations.<\/strong> <\/span><\/p>\n

Il repr\u00e9sente donc un avoir vis-\u00e0-vis des clientes et des clients.\u00a0Le compte client regroupe les cr\u00e9ances du livre auxiliaire, dans lequel chaque client est g\u00e9r\u00e9 s\u00e9par\u00e9ment. On peut aussi parler de \u00ab\u00a0gestion des cr\u00e9ances\u00a0\u00bb pour la comptabilit\u00e9 des d\u00e9biteurs, car elle se concentre sur nos cr\u00e9ances envers les clientes et les clients.<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb5\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Quels comptes appartiennent au fournisseur?<\/strong><\/h2>\n

Les comptes cr\u00e9diteurs constituent la contrepartie des comptes d\u00e9biteurs. Ils sont utilis\u00e9s pour comptabiliser les relations de compte courant entre l’entreprise elle-m\u00eame et les fournisseurs (cr\u00e9anciers) aupr\u00e8s desquels l’entreprise ach\u00e8te des biens ou des services qui ne sont pas pay\u00e9s directement \u00e0 la r\u00e9ception du bien ou du service.<\/p>\n

La comptabilit\u00e9 fournisseurs a pour objectif<\/strong> de respecter les d\u00e9lais de paiement, donc de payer les dettes (\u00e0 court terme) \u00e0 temps et de maintenir ainsi les relations avec les fournisseurs et de les rendre positives.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb2\u00e8me image\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb25px|-20px|25px|-20px|true|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/06\/description-debiteur.jpg\u00a0\u00bb alt=\u00a0\u00bbdescription d\u00e9biteurs et cr\u00e9anciers\u00a0\u00bb title_text=\u00a0\u00bbdescription d\u00e9biteur\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.17.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bb8\u00e8me paragraphe\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ custom_margin=\u00a0\u00bb|-20px|20px|-20px|false|true\u00a0\u00bb custom_padding=\u00a0\u00bb|0px||0px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Conseils pour votre gestion des d\u00e9biteurs et des cr\u00e9anciers<\/strong><\/h2>\n

La gestion des comptes cr\u00e9diteurs et des comptes d\u00e9biteurs est une branche importante dans de nombreuses entreprises modernes. L’achat \u00e0 temp\u00e9rament (cr\u00e9dit \u00e0 la consommation), par exemple, ouvre la possibilit\u00e9, en particulier pour les march\u00e9s de consommation finale<\/strong>, de rendre payables et donc possibles, en plus des autres modes de paiement tels que l’achat au comptant ou le paiement par carte, des achats ne n\u00e9cessitant pas les liquidit\u00e9s momentan\u00e9es de la cliente ou du client.<\/p>\n

En revanche, les entreprises b\u00e9n\u00e9ficient d’une flexibilit\u00e9 de planification gr\u00e2ce \u00e0 la gestion des comptes fournisseurs<\/strong> et des comptes clients, car le capital immobilis\u00e9 peut continuer \u00e0 l’\u00eatre gr\u00e2ce aux paiements diff\u00e9r\u00e9s des factures entrantes et les achats ne sont pas directement li\u00e9s aux activit\u00e9s quotidiennes, aux pr\u00e9l\u00e8vements et aux avoirs quotidiens, et sont donc garantis ind\u00e9pendamment des fluctuations quotidiennes.<\/p>\n

Mais il y a aussi des choses auxquelles il faut penser et auxquelles il faut faire attention pour \u00e9viter de s\u00e9rieux probl\u00e8mes dans la gestion des cr\u00e9anciers et des d\u00e9biteurs.<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.0″ text_line_height=\u00a0\u00bb2em\u00a0\u00bb ul_line_height=\u00a0\u00bb1.3em\u00a0\u00bb background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

Voici quelques conseils pour que vous et votre entreprise puissiez profiter de la gestion des cr\u00e9anciers et des d\u00e9biteurs :<\/h3>\n
    \n
  • La vue d’ensemble est indispensable. En plus du compte de r\u00e9sultat, il faut imp\u00e9rativement tenir la comptabilit\u00e9 des fournisseurs et des d\u00e9biteurs.<\/li>\n<\/ul>\n
      \n
    • Automatisez si possible les paiements r\u00e9currents \u00e0 vos cr\u00e9anciers.<\/li>\n<\/ul>\n
        \n
      • En tant que cr\u00e9ancier, essayez si possible de ne proposer des cr\u00e9dits \u00e0 vos d\u00e9biteurs (clients) que s’il existe une probabilit\u00e9 r\u00e9aliste qu’ils soient rembours\u00e9s.<\/strong> Si une cr\u00e9ance doit \u00eatre c\u00e9d\u00e9e \u00e0 une soci\u00e9t\u00e9 de recouvrement, par exemple, une partie du montant de la facture sera toujours d\u00e9duite par le prestataire de services, ce qui r\u00e9duira votre b\u00e9n\u00e9fice. En outre, les impay\u00e9s dus \u00e0 une mauvaise morale de paiement des clients peuvent avoir un impact extr\u00eamement n\u00e9gatif sur les liquidit\u00e9s de l’entreprise.<\/li>\n<\/ul>\n
          \n
        • Dans la mesure du possible, payez toujours les factures impay\u00e9es<\/strong> aux fournisseurs conform\u00e9ment au calendrier de paiement, afin de ne pas mettre en p\u00e9ril les bonnes relations avec les fournisseurs et de ne pas perdre votre s\u00e9rieux.<\/li>\n<\/ul>\n
            \n
          • Calculez \u00e0 l’avance<\/strong> et avec pr\u00e9cision le nombre de dettes \u00e0 court terme que vous pouvez contracter et ne vous fiez en aucun cas, lors de ce calcul, \u00e0 d’\u00e9ventuels encaissements futurs par des tiers pour ne pas vous retrouver en difficult\u00e9 de paiement.<\/li>\n<\/ul>\n
              \n
            • G\u00e9rez les fiches fournisseurs.<\/strong> Dans ce cas, vous saisissez dans une base de donn\u00e9es tous les cr\u00e9anciers qui entretiennent des relations commerciales r\u00e9guli\u00e8res et durables avec votre entreprise et vous leur attribuez un num\u00e9ro d’identification, appel\u00e9 num\u00e9ro de cr\u00e9ancier.<\/li>\n<\/ul>\n

              [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ admin_label=\u00a0\u00bbAutor Philip FR\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb|-20px||-20px|false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_4,3_4″ use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb60px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb border_radii=\u00a0\u00bbon|20px|20px|20px|20px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset3″ box_shadow_vertical=\u00a0\u00bb17px\u00a0\u00bb box_shadow_blur=\u00a0\u00bb41px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4″ _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/swiss21.org\/wp-content\/uploads\/2022\/01\/philip-poschung-swiss21-1.png\u00a0\u00bb title_text=\u00a0\u00bbphilip-poschung-swiss21″ align=\u00a0\u00bbright\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ animation_style=\u00a0\u00bbfold\u00a0\u00bb always_center_on_mobile=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_4″ _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb custom_padding=\u00a0\u00bb30px|40px|30px|20px|false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.16″ text_font=\u00a0\u00bbNunito||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_4_font=\u00a0\u00bbFredoka One||||||||\u00a0\u00bb header_4_text_color=\u00a0\u00bb#262f71″ header_4_font_size=\u00a0\u00bb26px\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

              R\u00e9dacteur: Philip Poschung<\/strong><\/p>\n

              Philip est un expert en marketing digital et en finance d\u2019entreprise. Il a effectu\u00e9 un master \u00e0 la Haute Ecole de Berne dans le domaine Business Administration.<\/p>\n

              Il donne des cours aux fiduciaires pour l\u2019application 21.AbaNinja et est responsable produit pour Swiss21. Il met en place la strat\u00e9gie ainsi que le d\u00e9veloppement de la marque. Nous esp\u00e9rons que cet article r\u00e9pondra \u00e0 vos besoins et on se r\u00e9jouit de revenir vers vous avec un nouveau sujet !<\/p>\n

              [\/et_pb_text][et_pb_icon font_icon=\u00a0\u00bb||divi||400″ icon_color=\u00a0\u00bb#0274b3″ icon_width=\u00a0\u00bb40px\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.linkedin.com\/in\/philipposchung\/\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb align=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.16″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_icon][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

              Connaissez-vous la diff\u00e9rence entre les d\u00e9biteurs et les cr\u00e9anciers ? Le blog r\u00e9pond \u00e0 vos questions par rapport \u00e0 ce sujet<\/p>\n","protected":false},"author":14,"featured_media":27956,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[6439],"tags":[6651],"acf":[],"jetpack_featured_media_url":"https:\/\/old.swiss21.org\/wp-content\/uploads\/2022\/06\/creanciers-et-debiteurs-swiss21.jpg","_links":{"self":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/27134"}],"collection":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/comments?post=27134"}],"version-history":[{"count":0,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/posts\/27134\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media\/27956"}],"wp:attachment":[{"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/media?parent=27134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/categories?post=27134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.swiss21.org\/fr\/wp-json\/wp\/v2\/tags?post=27134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}