a:2:{s:9:"nom_cache";s:38:"8bda16e495d41e39c044c1248eee08e9.cache";s:6:"valeur";a:12:{s:9:"squelette";s:37:"html_08154e19051585988b08cefbd1a96e77";s:6:"source";s:59:"plugins/html5up_editorial-2.1.0/inclure/resume/article.html";s:11:"process_ins";s:4:"html";s:11:"invalideurs";a:1:{s:5:"cache";s:38:"8bda16e495d41e39c044c1248eee08e9.cache";}s:7:"entetes";a:1:{s:12:"X-Spip-Cache";i:86400;}s:5:"duree";i:0;s:5:"texte";s:409:"

Constituer son plan comptable

Le plan comptable d’une entreprise reprend en partie le plan comptable général qui impose le numéro et le libellé de chaque compte à utiliser pour (…)

";s:5:"notes";s:0:"";s:8:"contexte";a:14:{s:5:"ARRAY";s:458:"7o2230223n313738383239343538342p2231223n22687474703n5p2s5p2s6877623331347630382r7365627469632r6p6976655p2s3s6p633q7068705s636s64655s6n6326743q313738383239303938342q3663653561386638376534633138303532393839333832353365653265383930222p2232223n226537373832346338323662356532323462343730353766396535626161663464222p2233223n223938383633363430623431383065623061613663653330623236356137346638222p2262696r675s70617373223n2232302q34342q35362q36352q38302q38382q3234227q";s:9:"type-page";s:8:"sommaire";s:4:"date";s:19:"2026-09-01 21:20:41";s:12:"date_default";b:1;s:10:"date_redac";s:19:"2026-09-01 21:20:41";s:18:"date_redac_default";b:1;s:11:"composition";s:0:"";s:4:"lang";s:2:"fr";s:7:"parpage";s:1:"6";s:6:"exclus";a:0:{}s:5:"total";s:2:"12";s:5:"titre";s:0:"";s:3:"par";s:4:"date";s:10:"id_article";s:2:"12";}s:12:"lastmodified";i:1788290441;s:2:"gz";b:0;s:3:"sig";i:1690594400;}}