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Openai/68a6429a-4bf8-8003-aff4-021006f81ed9
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==== - Emprunt bancaire à rembourser → Passif (Obligation envers la banque) ==== * Stocks de marchandises → Actif (Biens détenus pour être vendus) * Vente de billets de concert → Produits (Revenus générés par la prestation) * Salaires du personnel → Charges (Consommation de ressources pour générer des revenus) * Bénéfices non distribués → Capitaux propres (Résultats accumulés qui appartiennent aux actionnaires) Si tu veux, je peux maintenant te préparer un mini-cas pratique complet où tu devras repérer dans un scénario : * Les caractéristiques qualitatives, * Les éléments des états financiers, * Et les choix de mesure à appliquer. Ça simulerait exactement le type de question d’examen. Veux-tu que je te le prépare ?
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