{"id":6594,"date":"2025-09-02T15:55:51","date_gmt":"2025-09-02T13:55:51","guid":{"rendered":"https:\/\/editionsjou.net\/?p=6594"},"modified":"2025-09-02T15:55:51","modified_gmt":"2025-09-02T13:55:51","slug":"154-absolument-zero-par-antoine-dufeu","status":"publish","type":"post","link":"https:\/\/revuetina.editionsjou.net\/?p=6594","title":{"rendered":"#154\/ Absolument z\u00e9ro, par Antoine Dufeu"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f56f613f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-acfbdffd1f0cbfcbf9fe56f0b74d117b wp-block-paragraph\">Les affaires et les \u00e9changes croissaient au moment<br>de l\u2019apparition de la comptabilit\u00e9 APD. Oralement <br>les rapports informels ne suffisaient plus parce<br>qu\u2019il devenait trop facile ou trop tentant compte<br>tenu du d\u00e9veloppement de ces affaires et de ces<br>\u00e9changes de tricher sur les b\u00e9n\u00e9fices, chacune des<br>parties prenantes tentant plus que jamais de duper <br>l\u2019autre. Francesco di Marco Datini, ses suivants,<br>ses imitateurs surtout ses comptables continu\u00e8rent<br>d\u2019abord par la narration \u00e0 dresser des \u00e9tats \u00e9co-<br>nomiques avant que la comptabilit\u00e9 EPD technique<br>\u00e0 la fois plus abstraite et pr\u00e9cise que la compta- <br>bilit\u00e9 en partie simple ne se r\u00e9pande amplement.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-17eebca8699ee771347d87dd7fa8e72d wp-block-paragraph\"><br>0470<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-04ec8fab15f2f732575e88e19391fe8c wp-block-paragraph\"><br><br><br>0475<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3c11fe52edd97288dbcfb36575101aa4 wp-block-paragraph\"><br><br><br>0480<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f56f613f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-22b39050639826cd26bf70c64d60f5dc wp-block-paragraph\">La comptabilit\u00e9 EPD n\u2019est pas d\u00e9nu\u00e9e de rapport \u00e0<br>l\u2019alg\u00e8bre. Elle pr\u00e9sente l\u2019avantage de r\u00e9partir un<br>objet en deux cat\u00e9gories&nbsp;: tout \u00e9l\u00e9ment positif<br>inscrit en une colonne a sa contrepartie n\u00e9gative<br>en une autre et r\u00e9ciproquement, la disposition<br>moderne consistant \u00e0 inscrire l\u2019actif et le passif<br>en deux colonnes parall\u00e8les sur une seule ou sur<br>deux pages en s\u2019inspirant du mod\u00e8le italien pr\u00e9-<br>cis\u00e9ment v\u00e9nitien \u2014 <em>alla veneziana <\/em>\u2014 ayant sans<br>doute \u00e9t\u00e9 seulement institu\u00e9e vers 1366 par les<br>changeurs de monnaie de Bruges, en Belgique. Le<br>principe \u00e0 respecter est invariable&nbsp;: les comptes<br>de passif et d\u2019actif doivent \u00eatre \u00e9quilibr\u00e9s, f\u00fbt-<br>ce au prix du mensonge, de la duperie, de l\u2019escro- <br>querie, de l\u2019\u00e9criture en faux et usage de faux du<br>moment qu\u2019une indication finale fasse appara\u00eetre<br>un b\u00e9n\u00e9ficie ou une perte, un r\u00e9sultat. D\u00e8s lors<br>l\u2019histoire pourra \u00eatre jalonn\u00e9e de scandales plus<br>ou moins m\u00e9diatiques mais toujours multiples et<br>vari\u00e9s. D\u00e8s lors, durant la longue histoire de la<br>comptabilit\u00e9 en partie double des \u00e9tudiants et des<br>\u00e9tudiantes certes moins nombreuses se creus\u00e8rent<br>sans succ\u00e8s les m\u00e9ninges, se suicid\u00e8rent peut-\u00eatre<br>parce qu\u2019ils ou qu\u2019elles ne comprenaient pas ce <br>qui s\u2019imposait \u00e0 eux ou \u00e0 elles, ce qui leur \u00e9tait<br>impos\u00e9 alors que d\u2019autres \u00e9tudiants ou \u00e9tudiantes,<br>partout, et des gens ici ou ailleurs ignorant tout<br>ou partie de la comptabilit\u00e9 APD ou bien faisant<br>comme si celle-ci n\u2019existait p\u00e9riclitaient x fois <br>par jour, plusieurs vies en une seule. \u00c9tudiants<br>et \u00e9tudiantes d\u2019alors pourtant d\u00e9j\u00e0 s\u2019entrainaient<br>dans les \u00e9coles d\u2019abaque. \u00c0 propos, jamais cette<br>compta-l\u00e0 n\u2019a \u00e9t\u00e9 con\u00e7ue en vue d\u2019une honn\u00eatet\u00e9<br>quelconque, ce que l\u2019on oublie en g\u00e9n\u00e9ral de sou-<br>ligner. Quant \u00e0 l\u2019\u00e9quilibre des comptes, il ne fut<br>pas toujours \u00e9lev\u00e9 au rang de dogme ainsi n\u2019\u00e9tait-<br>il pas rare aux quatorzi\u00e8me et quinzi\u00e8me si\u00e8cles<br>de voir des comptes n\u00e9gligemment tenus. Faute<br>d\u2019honn\u00eatet\u00e9 c\u2019est la malhonn\u00eatet\u00e9 qui \u00e9tait vis\u00e9e <br>et invoqu\u00e9e pour inciter \u00e0 num\u00e9roter les pages du<br>m\u00e9morandum, du journal qui consistait en une s\u00e9rie<br>d\u2019entr\u00e9es et de sorties signal\u00e9es par les mots <em>per<\/em><br>ou <em>par<\/em> pour le d\u00e9bit et a pour le cr\u00e9dit du grand<br>livre.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-25f67aa96c13f78e9f2813cbca99d99b wp-block-paragraph\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-eaf9269944242fed607f7cd8dcd1d5d3 wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-normal-font-size wp-elements-f1ae7387b8b1a837978fef00b2fb4632 wp-block-paragraph\"><br>0485<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-49bbf9cf79e73ba986e0774552e5fc14 wp-block-paragraph\"><br><br><br>0490<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1361316d10f5e3373149eae8ec4390bc wp-block-paragraph\"><br><br><br>0495<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b9e2be8f8f31181d82254e90b2f9fa7b wp-block-paragraph\"><br><br><br>0500<br><br><br><br><br>0505<br><br><br><br><br>0510<br><br><br><br><br>0515<br><br><br><br><br>0520<br><br><br><br><br>0525<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4d8b5a60b3d5f7243421e25a46045231 wp-block-paragraph\"><br><br>Extrait de <strong><em>Absolument z\u00e9ro<\/em><\/strong><br>\u00e0 para\u00eetre en 2026 aux \u00e9ditions du Cano\u00eb sous le titre <em><strong>Comptes \u00e0 rebours <\/strong><\/em>accompagn\u00e9 de son incipit <strong><em>Pr\u00e9bende<\/em><\/strong>.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1f4d077a7cf0f53081d35bbcbf9ead92 wp-block-paragraph\"><br><strong>Antoine Dufeu<\/strong>, \u00e9crivain et po\u00e8te, est l\u2019auteur d\u2019une quinzaine de livres dont <em>Nous<\/em> (Mix., 2006), <em>Abonder<\/em> (NOUS, 2010), <em>AGO<\/em> \u2013 <em>autoportrait s\u00e9quenc\u00e9 de Tony Chicane <\/em>(Le Quartanier, 2012), <em>Sic<\/em> (al dante, 2015), <em>Sofia-Abeba<\/em> (MF, 2020), <em>Nous abstraire<\/em> (\u00e9ditions de l\u2019attente, 2022). Il forme avec Valentina Tra\u00efanova le duo Lubovda. Il est \u00e9galement \u00e9diteur, enseignant, journaliste et revuiste. Il vit \u00e0 Paris. Dernier livre paru : <em>Blanchiment<\/em> (KC \u00e9ditions, septembre 2025).<br><br><br><\/p>\n\n\n\n<p class=\"has-white-color has-text-color has-background has-link-color wp-elements-4838f691414d099d8e1b4fe165e9fb89 wp-block-paragraph\" style=\"border-radius:13px;background-color:#517ba4\"><br><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-20959078 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/revuetina.editionsjou.net\/wp\/revue_tina_online\/\" style=\"border-radius:13px;background-color:#517ba4\">sommaire<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/revuetina.editionsjou.net\/wp\/tina-online-sommaire-par-categories\/\" style=\"border-radius:13px;background-color:#517ba4\">par cat\u00e9gories<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/revuetina.editionsjou.net\/wp\/tina-online-sommaire-par-nom\/\" style=\"border-radius:13px;background-color:#517ba4\">par noms<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/revuetina.editionsjou.net\/wp\/newsletter_tina\/\" style=\"border-radius:13px;background-color:#517ba4\">newsletter<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-text-align-right wp-element-button\" href=\"https:\/\/www.helloasso.com\/associations\/association-jou\/formulaires\/2\" style=\"border-radius:13px;background-color:#517ba4\" target=\"_blank\" rel=\"noreferrer noopener\">dons<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/revuetina.editionsjou.net\/wp\/tina\/\" style=\"border-radius:13px;background-color:#517ba4\">infos<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-green-cyan-background-color has-text-color has-background has-link-color wp-elements-08e82caffa1462fc88d827caf89f7ea8 wp-block-paragraph\" style=\"border-radius:22px\">Sans pub, sans subvention, en acc\u00e8s libre, TINA online est financ\u00e9 par les dons \u00e0 partir de 1\u20ac sur cette page <a href=\"https:\/\/www.helloasso.com\/associations\/association-jou\/formulaires\/2\">&gt;&gt;&gt;&gt;&gt;<\/a> merci<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Extrait in\u00e9dit.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-6594","post","type-post","status-publish","format-standard","hentry","category-fictions","category-revue-tina"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>#154\/ Absolument z\u00e9ro, par Antoine Dufeu - &lt;&lt;&lt; \u00e9ditions JOU<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revuetina.editionsjou.net\/?p=6594\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"#154\/ Absolument z\u00e9ro, par Antoine Dufeu - &lt;&lt;&lt; \u00e9ditions JOU\" \/>\n<meta property=\"og:description\" content=\"Extrait in\u00e9dit.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revuetina.editionsjou.net\/?p=6594\" \/>\n<meta property=\"og:site_name\" content=\"&lt;&lt;&lt; \u00e9ditions JOU\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-02T13:55:51+00:00\" \/>\n<meta name=\"author\" content=\"Eric Arlix\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eric Arlix\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/?p=6594#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/?p=6594\"},\"author\":{\"name\":\"Eric Arlix\",\"@id\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/#\\\/schema\\\/person\\\/c28daead05fe49e106d2655b42e8f9bd\"},\"headline\":\"#154\\\/ Absolument z\u00e9ro, par Antoine Dufeu\",\"datePublished\":\"2025-09-02T13:55:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/?p=6594\"},\"wordCount\":619,\"articleSection\":[\"Fictions\",\"revue TINA\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/?p=6594\",\"url\":\"https:\\\/\\\/revuetina.editionsjou.net\\\/?p=6594\",\"name\":\"#154\\\/ Absolument z\u00e9ro, par Antoine Dufeu - &lt;&lt;&lt; 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