{"id":30755,"date":"2021-01-23T10:30:38","date_gmt":"2021-01-23T09:30:38","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30755"},"modified":"2025-07-10T21:40:54","modified_gmt":"2025-07-10T19:40:54","slug":"comptabiliser-une-avance-un-acompte-ou-des-arrhes","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comptabiliser-une-avance-un-acompte-ou-des-arrhes\/","title":{"rendered":"Comptabiliser une avance"},"content":{"rendered":"<p>Comment comptabiliser une avance ? Lorsqu\u2019elle re\u00e7oit une commande, une entreprise peut-elle exiger de ses clients le versement d\u2019une avance avant le d\u00e9but des travaux ou de la prestation ? Quel est son montant ?\u00a0 Y a-t-il de la TVA sur cette avance ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France r\u00e9pond \u00e0 ces questions.<\/p>\n<h2><strong>Rappel<\/strong><\/h2>\n<p>L\u2019avance n\u2019est pas une obligation. Cependant, elle sert de garantie. Elle permet aussi de r\u00e9gler les frais engag\u00e9s\u00a0au d\u00e9but d\u2019un contrat (mat\u00e9riel, mat\u00e9riaux, etc..), ce qui all\u00e8ge la tr\u00e9sorerie, notamment en phase de cr\u00e9ation d\u2019entreprise.<\/p>\n<p>L\u2019acompte et les arrhes sont des paiements partiels, qui affirment la volont\u00e9 de l&rsquo;acheteur de r\u00e9aliser l&rsquo;op\u00e9ration. Ces deux mots <strong>impliquent un engagement<\/strong> particulier des deux parties.<\/p>\n<h2><strong>Comptabiliser une avance<\/strong><\/h2>\n<p>Les \u201cavances et acomptes\u201d enregistr\u00e9s en comptabilit\u00e9 recouvrent les arrhes, les avances et les acomptes. <strong>Leur\u00a0mode de comptabilisation sera le m\u00eame.<\/strong> Et, qu\u2019il y ait ou non une \u201cfacture\u201d d\u2019acompte, celle-ci n&rsquo;aura pas d&rsquo;incidence sur le r\u00e9sultat. (voir notre article sur les <a href=\"https:\/\/valoxy.org\/blog\/differences-avance-acompte-arrhes\/\">diff\u00e9rences entre l&rsquo;avance, l&rsquo;acompte et les arrhes<\/a>).<\/p>\n<p><strong>Comment comptabiliser une avance ?<\/strong> Lors du paiement, l\u2019entreprise comptabilise les avances des clients, ou ceux pay\u00e9s aux fournisseurs, dans un compte de la classe 4. (comptes 4091xx ou 4191xx, Acomptes et avances pay\u00e9s ou re\u00e7us).<\/p>\n<p>Ce compte sera ensuite sold\u00e9 lorsque la facture sera enregistr\u00e9e.<\/p>\n<h4><strong>Exemple :<\/strong><\/h4>\n<p>Un client commande des marchandises pour un total de 60 000\u20ac HT. Les Conditions G\u00e9n\u00e9rales de Vente pr\u00e9cisent qu&rsquo;il doit verser 25% du montant TTC\u00a0 \u00e0 la commande. Et le solde sera r\u00e9gl\u00e9 en deux fois, 30 et 60 jours apr\u00e8s la livraison.<\/p>\n<h3 class=\"p1\"><b>Vente<\/b><\/h3>\n<p class=\"p1\">Les avances re\u00e7ues des clients sont comptabilis\u00e9es au cr\u00e9dit du compte 419100 \u00ab Clients &#8211; Avances et acomptes re\u00e7us sur commandes \u00bb. Puis, lorsque la facture de vente <span class=\"s1\">est<\/span> comptabilis\u00e9e, les diff\u00e9rents versements vien<span class=\"s1\">nent<\/span> simplement diminuer le solde du compte client.<\/p>\n<h4><strong>Ecritures \u00e0 passer lors de la commande (chez le vendeur) :<\/strong><\/h4>\n<p>419100 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Avance et acompte re\u00e7us\u00a0 (60 000 * 25%)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15 000,00<\/p>\n<p class=\"p1\">44571x\u00a0 \u00a0 \u00a0 \u00a0 \u00a0TVA collect\u00e9e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03 000,00<\/p>\n<p>512000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement du client DUPONT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 18 000,00<\/p>\n<p>L\u2019article 289 \u00a7 1 du Code g\u00e9n\u00e9ral des imp\u00f4ts oblige \u00e0 \u00e9tablir une facture de demande d&rsquo;acompte.<\/p>\n<h4><strong>Comptabiliser une avance lors de la livraison (ou de la facturation)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/h4>\n<p>707xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vente de marchandises\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a060 000,00<\/p>\n<p>44571x\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TVA collect\u00e9e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a012 000,00<\/p>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vente au client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 72 000,00<\/p>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vente au client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a018 000,00<\/p>\n<p>419100\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Avance et acompte re\u00e7us\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15 000,00<\/p>\n<p class=\"p1\">44571x\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TVA collect\u00e9e\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3 000,00<\/p>\n<h4><strong>\u00c0 la date du second versement<\/strong><\/h4>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vente au client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a027 000,00<\/p>\n<p>512000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Virement du client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 27 000,00<\/p>\n<h4><strong>Et \u00e0 la date du troisi\u00e8me versement<\/strong><\/h4>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vente au client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a027 000,00<\/p>\n<p>512000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Virement du client DUPONT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a027 000,00<\/p>\n<h4><\/h4>\n<h3><strong>Achat<\/strong><\/h3>\n<p class=\"p1\">Les avances vers\u00e9es aux fournisseurs sont comptabilis\u00e9es au d\u00e9bit du compte 409100 \u00ab Fournisseurs &#8211; Avances et acomptes vers\u00e9s sur commandes \u00bb. Puis, lorsque la facture d\u2019achat sera comptabilis\u00e9e, les diff\u00e9rents versements viendront simplement diminuer le solde du compte fournisseur.<\/p>\n<h4><strong>Comptabiliser une avance lors de la commande<\/strong><\/h4>\n<p class=\"p2\">409100 Virement d\u2019un acompte \u00e0 DURAND\u00a0 \u00a0 \u00a015 000,00<\/p>\n<p class=\"p2\">44566x TVA d\u00e9ductible\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3 000,00<\/p>\n<p class=\"p2\">512000 Virement au fournisseur DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3 000,00<\/p>\n<h4><strong>Et \u00e0 la livraison (ou \u00e0 la r\u00e9ception de la facture)<\/strong><\/h4>\n<p class=\"p1\">607xxx Achat de marchandises\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a060 000,00<\/p>\n<p class=\"p1\">44566x TVA d\u00e9ductible\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 12 000,00<\/p>\n<p class=\"p1\">411xxx Achat au fournisseur DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a072 000,00<\/p>\n<p class=\"p1\">401xxx Achat au fournisseur DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a018 000,00<\/p>\n<p class=\"p2\"><span class=\"s1\">44566x TVA d\u00e9ductible\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3 000,00<\/span><\/p>\n<p class=\"p2\">409100 Acompte pay\u00e9 \u00e0 DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15 000,00<\/p>\n<h4><strong>30 jours apr\u00e8s la livraison<\/strong><\/h4>\n<p>401xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Achat au fournisseur DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 27 000,00<\/p>\n<p>512000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement \u00e0 DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 27 000,00<\/p>\n<h4><strong>60 jours apr\u00e8s la livraison<\/strong><\/h4>\n<p>401xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Achat au fournisseur DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 27 000,00<\/p>\n<p>512000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Virement \u00e0 DURAND\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a027 000,00<\/p>\n<h2><strong>Comment comptabiliser la TVA ?<\/strong><\/h2>\n<p class=\"p1\"><span class=\"s1\">Attention, depuis le 1<\/span><span class=\"s2\"><sup>er<\/sup><\/span><span class=\"s1\"> Janvier 2023, la TVA collect\u00e9e sur les acomptes pr\u00e9alables \u00e0 une livraison de biens est exigible (et donc d\u00e9ductible) \u00e0 la date de son encaissement, et non plus lors de la livraison des biens comme ant\u00e9rieurement.<\/span><\/p>\n<p class=\"p1\">Pour que la TVA soit exigible avant que la livraison n&rsquo;ait \u00e9t\u00e9 effectu\u00e9e, il faut r\u00e9unir deux conditions, \u00e0 savoir :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">tous les \u00e9l\u00e9ments pertinents du fait g\u00e9n\u00e9rateur (c\u2019est \u00e0 dire de la future livraison) doivent \u00eatre connus. En particulier, au moment du versement de l&rsquo;acompte, les biens doivent \u00eatre d\u00e9sign\u00e9s avec pr\u00e9cision ;<\/li>\n<li class=\"li1\">la r\u00e9alisation de la livraison de biens ne doit pas \u00eatre incertaine.<\/li>\n<\/ul>\n<p class=\"p1\">Les entreprises qui ach\u00e8tent des biens et qui re\u00e7oivent des factures d&rsquo;acompte peuvent donc d\u00e9duire imm\u00e9diatement la TVA sans attendre la r\u00e9ception de la facture finale.<span class=\"s3\"><span class=\"Apple-converted-space\">\u00a0<\/span><\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">S\u2019il s\u2019agit de vente de services (TVA sur les encaissements ou TVA sur les d\u00e9bits),<b> il faut exiger la TVA d\u00e8s la facture d<\/b>\u2019<b>acompte<\/b>. Chaque facture d\u2019acompte (ou d\u2019avance) comportera syst\u00e9matiquement de la TVA. (faute de quoi il faudrait r\u00e9\u00e9diter toutes les factures). Ainsi, l&rsquo;entreprise peut r\u00e9cup\u00e9rer la TVA d\u00e8s qu\u2019il y a eu versement d&rsquo;un acompte.<\/span><\/p>\n<p>Lors de la comptabilisation, il convient d\u2019isoler la TVA dans un seul compte (4456XX).<\/p>\n<h4>Les comptes de TVA les plus utilis\u00e9s sont\u00a0:<\/h4>\n<ul>\n<li>4457 <strong>TVA collect\u00e9e, <\/strong>compte divis\u00e9 en sous-comptes selon les taux de TVA utilis\u00e9s par l\u2019entreprise (2,1%, 5,5%, 10% et 20%).<\/li>\n<li>4456\u00a0 <strong>TVA d\u00e9ductible (tous taux confondus)<\/strong>\n<ul>\n<li>44562 : TVA d\u00e9ductible sur immobilisations,<\/li>\n<li>44566 : TVA d\u00e9ductible sur biens et services,<\/li>\n<li>44567 : Cr\u00e9dit de TVA \u00e0 reporter.<\/li>\n<\/ul>\n<\/li>\n<li>44551 <strong>TVA \u00e0 payer<\/strong><\/li>\n<li>4458 <strong>\u00a0TVA en attente (ou \u00e0 r\u00e9gulariser)<\/strong><\/li>\n<li>4452 TVA intracommunautaire due<\/li>\n<li>45662 TVA intracommunautaire d\u00e9ductible<\/li>\n<\/ul>\n<div class=\"encadre-style\">Il ne faut pas oublier de lire attentivement <a href=\"https:\/\/valoxy.org\/blog\/conditions-generales-de-vente-cgv\/\">les Conditions G\u00e9n\u00e9rales de Vente (CGV)<\/a> et de r\u00e9tractation lors d\u2019un engagement aupr\u00e8s d\u2019un fournisseur.<\/p>\n<p>Ainsi fait-il toujours exiger et conserver un double du contrat (ou du bon de commande).<\/p>\n<p>Ainsi faut-il faire pr\u00e9ciser clairement par le fournisseur (sur le contrat ou le bon de commande) si le versement d\u2019une avance correspond \u00e0 un acompte ou des <strong>arrhes<\/strong>. En l\u2019absence de pr\u00e9cisions ou stipulations contraires, les montants vers\u00e9s \u00e0 l&rsquo;avance sont des arrhes. <\/div>\n<p>Cet article vous a plu ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-nouvelles-mentions-legales-des-factures\/\">Les nouvelles mentions l\u00e9gales des factures<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-dematerialisation-des-factures\/\">La d\u00e9mat\u00e9rialisation des factures<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/debours-et-refacturation-de-frais\/\">D\u00e9bours et refacturation de frais<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\">Comment lire son compte de r\u00e9sultat ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Comment comptabiliser une avance ? Lorsqu\u2019elle re\u00e7oit une commande, une entreprise peut-elle exiger de ses clients le versement d\u2019une avance avant le d\u00e9but des travaux ou de la prestation ? Quel est son montant ?\u00a0 Y a-t-il de la TVA&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30767,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-30755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comptabiliser une avance | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Comment comptabiliser une avance avant la prestation ? 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