actifs passifs capitaux Flashcards

1
Q

encaisse

A

act

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2
Q

stock fourniture

A

act

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3
Q

à l’avance

A

act

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4
Q

équipement

A

alt

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5
Q

matériel roulant

A

alt

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6
Q

batiment terrain

A

alt

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7
Q

compte fournisseur

A

pct

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8
Q

à payer

A

pct

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9
Q

emprunt bancaire court terme

A

pct

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10
Q

produits percus d’avance

A

pct

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11
Q

hypotheque à payer

A

plt

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12
Q

isa lano proprio

A

capitaux

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13
Q

compte client

A

act

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14
Q

à recevoir

A

act

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15
Q

placement temporaire

A

act

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16
Q

tps et tvq percus

A

pct, crédit

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17
Q

tps et tvq recevoir

A

act, débit

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18
Q

produits d’exploitation

A

revenues CRÉDITEUR

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19
Q

charges d’exploitation

A

dépenses DÉBITEUR

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20
Q

électricité

A

charges déb

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21
Q

assurance

A

charges d

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22
Q

assurance payées d’avance

A

actif

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23
Q

téléphone

A

charges

24
Q

hypotheque a payer

A

passif

25
Q

interet débiteur police de l interet

A

charges

26
Q

interet créditeur, sur revenu

A

produits

27
Q

ventes

A

produits cré

28
Q

salaires

A

charges

29
Q

effet à payer

A

passif

30
Q

effet a recevoir

A

actif

31
Q

mobilier de bureau

A

actif long terme

32
Q

frais de représentation

A

charges

33
Q

honoraire a payer

A

passif

34
Q

publicité

A

charges

35
Q

publicité d avance

A

actif

36
Q

location d equipement

A

charges

37
Q

frais de livraison

A

charge

38
Q

enseigne lumineuses

A

actif

39
Q

proprio retrait

A

capitaux

40
Q

honoraire percu d avance

A

passif

41
Q

cotisation chambre du commerce

A

charges

42
Q

service rendus

A

produits ct

43
Q

charges sociales

A

charges dt

44
Q

emprunt bancaire

A

passif ct

45
Q

commision gagner

A

produit ct

46
Q

services percus d avance

A

passif ct

47
Q

intereys a payer

A

passif ct

48
Q

fourniture utilises

A

charges dt

49
Q

hypotheque a payer

A

plt

50
Q

intéret créditeur

A

produits

51
Q

intéret débiteur

A

charge

52
Q

proprio

A

crédit

53
Q

proprio apport

A

créditeur

54
Q

proprio retraits

A

débit

55
Q

honoraire gagnés

A

créditeur produit

56
Q

amortissement-équipement

A

charge dt

57
Q

amortissement cumulé-équipement

A

actif long terme, créditeur car on diminue l actif