In French PCG, “Trésorerie” (cash and cash equivalents) is:

date：2026-05-09 13:46:52 author：admin browse： time View comments Add Collection

 In French PCG, “Trésorerie” (cash and cash equivalents) is:

In French PCG, “Trésorerie” (cash and cash equivalents) is:

A. Class 5

B. Class 4

C. Class 3

D. Class 2

Answer: A

Explanation: Class 5 of the PCG is dedicated to cash and cash equivalents (Trésorerie), including cash on hand, bank accounts, and short-term investments that can be quickly converted into cash. This is a current asset, as it is readily available for use in the company’s operations.