actifs passifs capitaux Flashcards by Lou Jouin

Q

encaisse

A

act

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Q

stock fourniture

A

act

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Q

à l’avance

A

act

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Q

équipement

A

alt

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Q

matériel roulant

A

alt

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Q

batiment terrain

A

alt

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Q

compte fournisseur

A

pct

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Q

à payer

A

pct

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Q

emprunt bancaire court terme

A

pct

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Q

produits percus d’avance

A

pct

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Q

hypotheque à payer

A

plt

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Q

isa lano proprio

A

capitaux

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Q

compte client

A

act

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Q

à recevoir

A

act

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Q

placement temporaire

A

act

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Q

tps et tvq percus

A

pct, crédit

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Q

tps et tvq recevoir

A

act, débit

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Q

produits d’exploitation

A

revenues CRÉDITEUR

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Q

charges d’exploitation

A

dépenses DÉBITEUR

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Q

électricité

A

charges déb

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Q

assurance

A

charges d

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Q

assurance payées d’avance

A

actif

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Q

téléphone

A

charges

Q

hypotheque a payer

A

passif

Q

interet débiteur police de l interet

A

charges

Q

interet créditeur, sur revenu

A

produits

Q

ventes

A

produits cré

Q

salaires

A

charges

Q

effet à payer

A

passif

Q

effet a recevoir

A

actif

Q

mobilier de bureau

A

actif long terme

Q

frais de représentation

A

charges

Q

honoraire a payer

A

passif

Q

publicité

A

charges

Q

publicité d avance

A

actif

Q

location d equipement

A

charges

Q

frais de livraison

A

charge

Q

enseigne lumineuses

A

actif

Q

proprio retrait

A

capitaux

Q

honoraire percu d avance

A

passif

Q

cotisation chambre du commerce

A

charges

Q

service rendus

A

produits ct

Q

charges sociales

A

charges dt

Q

emprunt bancaire

A

passif ct

Q

commision gagner

A

produit ct

Q

services percus d avance

A

passif ct

Q

intereys a payer

A

passif ct

Q

fourniture utilises

A

charges dt

Q

hypotheque a payer

A

plt

Q

intéret créditeur

A

produits

Q

intéret débiteur

A

charge

Q

proprio

A

crédit

Q

proprio apport

A

créditeur

Q

proprio retraits

A

débit

Q

honoraire gagnés

A

créditeur produit

Q

amortissement-équipement

A

charge dt

Q

amortissement cumulé-équipement

A

actif long terme, créditeur car on diminue l actif