{"id":4695,"date":"2018-09-19T15:18:00","date_gmt":"2018-09-19T15:18:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=4695"},"modified":"2026-03-18T12:26:26","modified_gmt":"2026-03-18T11:26:26","slug":"liquidation-definition-de-la-liquidation-dentreprise","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/liquidation-definition-de-la-liquidation-dentreprise\/","title":{"rendered":"Liquidation d\u2019entreprise : d\u00e9finition"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tLiquidation d\u2019entreprise : d\u00e9finition\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Liquidation d\u2019entreprise : d\u00e9finition\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/liquidation-definition-de-la-liquidation-dentreprise\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<p>La cessation d\u2019activit\u00e9 d\u2019une soci\u00e9t\u00e9 peut entra\u00eener sa dissolution et sa liquidation. En <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\">comptabilit\u00e9<\/a>, cet \u00e9v\u00e9nement est marqu\u00e9 par des documents comptables pr\u00e9cis : des \u00e9critures de liquidation.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-cessation-d-activite-et-liquidation-d-une-societe\" data-level=\"2\">Cessation d&rsquo;activit&eacute; et liquidation d&rsquo;une soci&eacute;t&eacute;<\/a><\/li><li><a href=\"#h-le-bilan-de-liquidation-un-document-comptable-a-etablir\" data-level=\"2\">Le bilan de liquidation : un document comptable &agrave; &eacute;tablir<\/a><\/li><li><a href=\"#h-des-ecritures-comptables-en-deux-volets\" data-level=\"2\">Des &eacute;critures comptables en deux volets<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cessation-d-activite-et-liquidation-d-une-societe\">Cessation d\u2019activit\u00e9 et liquidation d\u2019une soci\u00e9t\u00e9<\/h2>\n\n\n\n<p>Une soci\u00e9t\u00e9 peut effectuer un d\u00e9p\u00f4t de bilan selon deux formes pr\u00e9vues par la loi : la liquidation sur d\u00e9cision judiciaire (r\u00e9gime l\u00e9gal) et la liquidation amiable (r\u00e9gime conventionnel). Des documents comptables doivent alors \u00eatre \u00e9tablis par le liquidateur.<\/p>\n\n\n\n<p>Dans le r\u00e9gime conventionnel, il est imp\u00e9ratif de pr\u00e9senter les comptes \u00e9tablis \u00e0 l\u2019assembl\u00e9e appel\u00e9e \u00e0 statuer sur la cl\u00f4ture de la liquidation. Pour le reste, le liquidateur doit se conformer aux dispositions pr\u00e9vues dans les statuts et aux obligations pr\u00e9vues dans le r\u00e9gime l\u00e9gal.<\/p>\n\n\n\n<p>Dans le r\u00e9gime l\u00e9gal, un certain nombre d\u2019obligations doivent \u00eatre respect\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proc\u00e9der \u00e0 un inventaire de la soci\u00e9t\u00e9, r\u00e9diger un rapport et le pr\u00e9senter \u00e0 l\u2019assembl\u00e9e des associ\u00e9s<\/li>\n\n\n\n<li>Publier une annonce l\u00e9gale de dissolution<\/li>\n\n\n\n<li>Effectuer les op\u00e9rations de liquidation : r\u00e9aliser l\u2019actif et apurer le passif<\/li>\n\n\n\n<li>\u00c9tablir des <a href=\"https:\/\/www.sage.com\/fr-fr\/experts-comptables-logiciels\/\">comptes annuels<\/a> en retenant les valeurs de liquidation<\/li>\n\n\n\n<li>\u00c9tablir le compte d\u00e9finitif de liquidation, convoquer une assembl\u00e9e afin de constater la cl\u00f4ture de la liquidation<\/li>\n\n\n\n<li>Publier une annonce l\u00e9gale de cl\u00f4ture de la liquidation et de radiation.<\/li>\n<\/ul>\n\n\n\n<p>\u00c0 noter que pour chacun de ces cas une d\u00e9claration de r\u00e9sultat doit \u00eatre produite \u00e0 l\u2019administration fiscale dans les 60 jours de la date de cl\u00f4ture de la liquidation. Une d\u00e9claration de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tva-fraude-chiffres\/\">TVA<\/a> doit \u00eatre d\u00e9pos\u00e9e dans les 30 jours (pour le cas des assujettis relevant du r\u00e9gime r\u00e9el normal) ou dans les 60 jours (cas des assujettis relevant du r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-bilan-de-liquidation-un-document-comptable-a-etablir\">Le bilan de liquidation : un document comptable \u00e0 \u00e9tablir<\/h2>\n\n\n\n<p>Apr\u00e8s la d\u00e9cision de dissoudre la soci\u00e9t\u00e9, le liquidateur doit \u00e9tablir un bilan de liquidation, mais aussi le compte de r\u00e9sultat et les annexes. Ces documents sont essentiels, car ils permettent l\u2019\u00e9tablissement de la situation financi\u00e8re et patrimoniale de la soci\u00e9t\u00e9. Ils permettent ainsi de savoir si le r\u00e9sultat est b\u00e9n\u00e9ficiaire ou d\u00e9ficitaire. Ensuite, il y a soit un boni de liquidation soit un mali de liquidation. Un boni de liquidation est tax\u00e9 au niveau de l\u2019entreprise puis de chaque associ\u00e9 en fonction de leurs parts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-des-ecritures-comptables-en-deux-volets\">Des \u00e9critures comptables en deux volets<\/h2>\n\n\n\n<p>Les \u00e9critures comptables g\u00e9n\u00e9r\u00e9es par la cessation d\u2019activit\u00e9 d\u2019une soci\u00e9t\u00e9 se d\u00e9clinent en deux volets : la comptabilisation des \u00e9critures de liquidation, qui aboutissent \u00e0 la pr\u00e9sentation du compte d\u00e9finitif de liquidation et la comptabilisation des \u00e9critures de partage, qui constatent la r\u00e9partition des capitaux propres entre les associ\u00e9s.<\/p>\n\n\n\n<p>Les \u00e9critures de liquidation comprennent les enregistrements comptables constatant la r\u00e9alisation des \u00e9l\u00e9ments d\u2019actif et l\u2019apurement du passif. \u00c0 l\u2019issue de ces op\u00e9rations, un compte sp\u00e9cial \u00ab\u2009R\u00e9sultat de liquidation\u2009\u00bb est cr\u00e9\u00e9 par diff\u00e9rence entre le compte 773 \u00ab\u2009R\u00e9sultat de liquidation \u2013 produits\u2009\u00bb et le compte 673 \u00ab\u2009R\u00e9sultat de liquidation \u2013 charges\u2009\u00bb. Le compte d\u00e9finition de liquidation est \u00e9tabli lorsque l\u2019ensemble des op\u00e9rations est achev\u00e9.<\/p>\n\n\n\n<p>Il importe de comptabiliser la r\u00e9partition des capitaux propres entre les associ\u00e9s. Le partage fait appara\u00eetre un boni de liquidation ou un mali de liquidation. <strong>La comptabilisation des \u00e9critures de partage des capitaux propres s\u2019effectue en trois temps<\/strong> :<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-bordered\"><div class=\"sage-container__inner\">\n<ol class=\"wp-block-list\">\n<li><strong>Restitution des mises des associ\u00e9s <\/strong>: d\u00e9bit des comptes de capitaux propres par le cr\u00e9dit des comptes 4567 \u00ab\u2009Associ\u00e9s \u2014 capital \u00e0 rembourser\u2009\u00bb<\/li>\n\n\n\n<li><strong>R\u00e9partition du r\u00e9sultat de liquidation <\/strong>: d\u00e9bit du compte 773 \u00ab\u2009R\u00e9sultat de liquidation \u2013 Produits\u2009\u00bb, cr\u00e9dit du compte 673 \u00ab\u2009R\u00e9sultat de liquidation \u2014 Charges\u2009\u00bb et d\u00e9bit ou cr\u00e9dit du compte 4567 \u00ab\u2009Associ\u00e9s \u2014 capital \u00e0 rembourser\u2009\u00bb<\/li>\n\n\n\n<li><strong>Paiement des associ\u00e9s <\/strong>: d\u00e9bit du compte 4567 \u00ab\u2009Associ\u00e9s \u2013 capital \u00e0 rembourser\u2009\u00bb et cr\u00e9dit du compte 512 \u00ab\u2009Banque\u2009\u00bb.<\/li>\n<\/ol>\n<\/div><\/section>\n\n\n\n<p>En cas de cessation d\u2019activit\u00e9 puis de liquidation, les \u00e9critures comptables li\u00e9es sont relativement simples. Elles traduisent les op\u00e9rations de liquidation : vente de l\u2019actif, apurement du passif, calcul du r\u00e9sultat de liquidation, remboursement du capital aux associ\u00e9s, r\u00e9partition du r\u00e9sultat de liquidation et paiement \u00e9ventuel des associ\u00e9s.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29885 post type-post status-publish format-standard has-post-thumbnail hentry category-management-et-rh tag-cabinet-expert-comptable tag-comptabilite tag-rh-et-fiche-de-paie industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1.jpg\" class=\"card-post__image\" alt=\"DSN 2026-2027 : ce qui change pour la paie\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-736491675_super-1024x683-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-08T11:42:15+02:00\">8 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/dsn-intensification-controles-2026\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDSN : une intensification structur\u00e9e des contr\u00f4les sur les donn\u00e9es sociales\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\t Fin du contr\u00f4le a posteriori : la DSN devient un outil de contr\u00f4le embarqu\u00e9 et automatis\u00e9 des donn\u00e9es sociales. La feuille de route conjointe Urssaf &#8211; Direction de la s\u00e9curit\u00e9 sociale (DSS) marque une intensification des contr\u00f4les sur les donn\u00e9es issues de la DSN. Vos solutions de paie sont-elles pr\u00eates pour ce changement de logique ?\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29876 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/une-gestion-comptable-defaillante-dans-60-des-procedures-collectives\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg\" class=\"card-post__image\" alt=\"60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T10:00:00+02:00\">4 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\t60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29772 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-donnees tag-ia-digitalisation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/connectee-a-100-des-donnees-contextuelles-ia-universelle\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg\" class=\"card-post__image\" alt=\"IA Sage donn\u00e9es contextuelles\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-13T18:44:37+02:00\">13 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tConnect\u00e9e \u00e0 100 % des donn\u00e9es contextuelles\u00a0: vers une IA universelle\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29762 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-comptable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg\" class=\"card-post__image\" alt=\"experts comptables facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-07T18:23:03+02:00\">7 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacture \u00e9lectronique : un chantier p\u00e9dagogique \u00ab colossal \u00bb pour les experts-comptables\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29740 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-erp tag-facture-electronique tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expertise-france-saisit-toutes-les-opportunites-temoignage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg\" class=\"card-post__image\" alt=\"expertise-france-sage-x3-temoignage-article\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-05T09:30:00+02:00\">5 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tExpertise France\u00a0: saisir toutes les opportunit\u00e9s de progr\u00e8s\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La cessation d\u2019activit\u00e9 d\u2019une soci\u00e9t\u00e9 peut entra\u00eener sa dissolution et sa liquidation. En comptabilit\u00e9, cet \u00e9v\u00e9nement est marqu\u00e9 par des documents comptables pr\u00e9cis : des \u00e9critures de liquidation. Cessation d\u2019activit\u00e9 et liquidation d\u2019une soci\u00e9t\u00e9 Une soci\u00e9t\u00e9 peut effectuer un d\u00e9p\u00f4t de bilan selon deux formes pr\u00e9vues par la loi : la liquidation sur d\u00e9cision judiciaire [&hellip;]<\/p>\n","protected":false},"author":297,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[70],"class_list":["post-4695","sage_glossary","type-sage_glossary","status-publish","hentry","tag-comptabilite"],"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/4695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/297"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/4695\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4695"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}