In French accounting, “Capitaux propres” means:

date：2026-05-01 15:55:08 author：admin browse： time View comments Add Collection

 In French accounting, “Capitaux propres” means:

 In French accounting, “Capitaux propres” means:

A. Liabilities

B. Equity

C. Revenue

D. Expenses

Answer: B

Explanation: “Capitaux propres” is the French term for equity. It represents the residual interest in the company’s assets after deducting liabilities. It includes share capital (capital social), reserves (réserves), and retained earnings (bénéfices reportés).