PCG - Passifs Flashcards

1
Q

Dettes à court terme

A

20

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2
Q

Dettes à court terme résultants d’achats et prestations de service

A

200

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3
Q

Créanciers

A

2000

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4
Q

Accomptes de clients

A

2030

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5
Q

Dettes résultant d’achats et prestations de service envers des sociétés du groupe

A

2050

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6
Q

Dettes à court terme rémunérées

A

210

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7
Q

Dettes bancaires

A

2100

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8
Q

Engagements de financement par leasing

A

2120

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9
Q

Autres dettes à court terme rémunérées

A

2140

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10
Q

Autres dettes à court terme

groupe

A

220

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11
Q

TVA due

A

2200

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12
Q

Décompte TVA

A

2201

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13
Q

Impôt anticipé dû

A

2206

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14
Q

Impôts directs

A

2208

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15
Q

Autres dettes à court terme

compte

A

2210

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16
Q

Dividendes

A

2261

17
Q

Assurances sociales et institutions de prévoyance

A

2270

18
Q

Impôt à la source

A

2279

19
Q

Dettes à long terme

A

24

20
Q

Dettes à long terme rémunérées

A

240

21
Q

Dettes bancaires

A

2400

22
Q

Engagements de financement par leasing (long terme)

A

2420

23
Q

Emprunts obligataires

A

2430

24
Q

Emprunts

A

2450

25
Q

Hypothèques

A

2451

26
Q

Autres dettes à long terme

groupe

A

250

27
Q

Autres d très à long terme

Compte

A

2500

28
Q

Provisions à long terme et provisions légales

A

260

29
Q

Provisions

A

2600