{"id":4387,"date":"2017-08-21T15:22:07","date_gmt":"2017-08-21T15:22:07","guid":{"rendered":"https:\/\/answers.gurussolutions.com\/answers\/comprendre-limpact-sur-le-grand-livre-des-stocks-recus-mais-non-factures-dans-netsuite\/"},"modified":"2026-07-28T18:26:42","modified_gmt":"2026-07-28T18:26:42","slug":"comprendre-limpact-sur-le-grand-livre-des-stocks-recus-mais-non-factures-dans-netsuite","status":"publish","type":"qa_entry","link":"https:\/\/answers.gurussolutions.com\/fr\/answers\/comprendre-limpact-sur-le-grand-livre-des-stocks-recus-mais-non-factures-dans-netsuite\/","title":{"rendered":"Comprendre l&rsquo;impact sur le grand livre des stocks re\u00e7us mais non factur\u00e9s dans NetSuite"},"content":{"rendered":"","protected":false},"template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","ga_subtitle":"Ce guide explique les \u00e9critures comptables temporaires et l\u2019impact sur le grand livre des op\u00e9rations de gestion des stocks, de la r\u00e9ception des articles au paiement des factures, dans NetSuite.","ga_short_answer":"Le compte \u00ab Stock re\u00e7u non factur\u00e9 \u00bb est un passif temporaire dans NetSuite, utilis\u00e9 pour \u00e9quilibrer le grand livre entre la r\u00e9ception des articles et la facture du fournisseur. Il est d\u00e9bit\u00e9 lors de la r\u00e9ception du stock et cr\u00e9dit\u00e9 lors du traitement de la facture du fournisseur, ce qui garantit un suivi pr\u00e9cis des marchandises re\u00e7ues mais non encore pay\u00e9es, se traduisant en fin de compte par une augmentation des stocks et une diminution des fonds bancaires.","ga_scenario":"Les utilisateurs cherchent souvent \u00e0 comprendre l\u2019impact, au niveau du grand livre (GL), du compte \u00ab Stock re\u00e7u non factur\u00e9 \u00bb dans NetSuite. Ce compte sert de lieu de transit essentiel dans le processus comptable, en particulier lorsque le stock est re\u00e7u avant que la facture fournisseur correspondante ne soit trait\u00e9e. Clarifier son r\u00f4le facilite <a class=\"ga-interlink\" href=\"https:\/\/answers.gurussolutions.com\/fr\/answers\/how-netsuite-manages-cost-variances-between-item-receipts-and-vendor-bills\/\">le<\/a> rapprochement entre les stocks et les comptes fournisseurs.","ga_solution":"Le compte \u00ab Stock re\u00e7u non factur\u00e9 \u00bb fait office de compte de r\u00e9gularisation temporaire au sein du grand livre de NetSuite. Le flux de transactions type et son impact sur le grand livre sont les suivants : 1.  **R\u00e9ception d\u2019un article :** D\u00e9bit : Stock (compte d\u2019actif) [augmente !]Cr\u00e9dit : Stock re\u00e7u non factur\u00e9 (autre passif \u00e0 court terme) [augmente !]2.  **Facture fournisseur :** D\u00e9bit : Stock re\u00e7u non factur\u00e9 (autre passif \u00e0 court terme) [diminue !] Cr\u00e9dit : Comptes fournisseurs (A\/P) [augmente !]3.  **Paiement de la facture :** D\u00e9bit : Comptes fournisseurs (A\/P) [diminue !] Cr\u00e9dit : Compte bancaire (Banque) [diminue !] Au final, ce processus refl\u00e8te l\u2019achat de stocks, dans le cadre duquel le compte d\u2019actif \u00ab Stocks \u00bb augmente et le compte bancaire diminue.","ga_source_author":"","ga_source_author_email":"","ga_date_original":"2017-08-21T11:22:07-04:00","ga_date_verified":"2026-07-05","ga_source_subject":"Inventory Received Not Billed GL Impact","ga_ans_id":"ANS-0728","ga_publish_decision":"publish","ga_staleness_risk":"high","ga_review_priority":"verify_first","ga_tier2_verdict":"still_accurate","ga_tier2_concerns":"","ga_final_category":"Inventory & Item Management","footnotes":""},"ga_category":[101,27,101],"ga_audience":[9],"ga_difficulty":[93],"class_list":["post-4387","qa_entry","type-qa_entry","status-publish","hentry","ga_category-gestion-des-stocks-et-des-articles","ga_category-inventory-item-management","ga_audience-finance-accounting-team","ga_difficulty-debutant"],"taxonomy_info":{"ga_category":[{"value":101,"label":"Gestion des stocks et des articles"},{"value":27,"label":"Inventory & Item Management"},{"value":101,"label":"Gestion des stocks et des articles"}],"ga_audience":[{"value":9,"label":"Finance\/accounting team"}],"ga_difficulty":[{"value":93,"label":"D\u00e9butant"}]},"featured_image_src_large":[],"author_info":[],"comment_info":"","_links":{"self":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/4387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry"}],"about":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/types\/qa_entry"}],"version-history":[{"count":1,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/4387\/revisions"}],"predecessor-version":[{"id":6308,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/4387\/revisions\/6308"}],"wp:attachment":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/media?parent=4387"}],"wp:term":[{"taxonomy":"ga_category","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_category?post=4387"},{"taxonomy":"ga_audience","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_audience?post=4387"},{"taxonomy":"ga_difficulty","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_difficulty?post=4387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}