SÉANCE 3 : Le cycle d'exploitation Flashcards

1
Q

Achat à crédit, impact bilan ?

A

+ Dettes fournisseurs (passif)

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2
Q

Vente à crédit = créance ou dette ?

A

Créance client (actif)

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3
Q

TVA inventée par ?

A

Maurice Lauré, 1954

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4
Q

Achat comptant, impact trésorerie ?

A

Diminution des disponibilités

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5
Q

DR Frn, c’est quoi ?

A

Délai de règlement fournisseur

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