EN 
FR You can customise the values of the columns in the export file using the square bracket woocommerce_accounting:export:order_value.
For example, to have the value 'Invoice N-XXXX FIRST NAME LAST NAME'
add_action('woocommerce_accounting:export:order_values', function (&$order) {
$wc_order = new WC_Order($order->ID);
// Libellé
$order->lib = 'Facture N-'.
$wc_order->get_id().
' ' .
$wc_order->get_billing_first_name().
' ' .
$wc_order->get_billing_last_name()
;
});
The other columns can also be modified
// N° de piece
$order->number;
// Date
$order->piecedate;
// Numéro de compte
$order->account_cust;
// Débit
$order->outcome;
// Crédit
$order->income;