In French accounting, current assets (actif circulant) include

In French accounting, current assets (actif circulant) include

 In French accounting, current assets (actif circulant) include: (choose 3)

A. Cash (trésorerie)

B. Inventory (stocks)

C. Accounts receivable (clients)

D. Buildings

Answer: A, B, C

Explanation: Current assets are assets expected to be converted into cash, sold, or used up within one year. Cash, inventory, and accounts receivable all meet this criteria. Buildings are tangible fixed assets (Class 1), which are long-term assets held for use in operations, not current assets.