In French accounting, “Charges” means:
In French accounting, “Charges” means:
A. Revenues
B. Expenses
C. Assets
D. Liabilities
Answer: B
Explanation: “Charges” is the French term for expenses. It refers to all costs incurred by the company during the fiscal period to generate revenues, including operating expenses (e.g., salaries, rent) and non-operating expenses (e.g., interest on loans). It is recorded in Class 6 of the PCG.

