And for bank cost (administrative cost) without invoice... how can I imput my debit on the bank ? I have no lettering, just administrative cost on general account.

I want to use only Accounting module... I think that I must make a new purchase journal and make "pseudo invoice"... A little bit more work but only one module. 

Thank's for your answer

Update : 

I've find solution with lettering model. I must letter for this cost

You can use purchase receipt.
In purchase receipt, the partner is not mandatory
Use pay directly and select the payment method or select the account which needs to be credited
and in the lines, you can add your expense description and select the corresponding expense account, qty and unit price
The result = Asset will be credited, and expense account will be debited.