Which are current liabilities (dettes courantes) in French PCG
Which are current liabilities (dettes courantes) in French PCG? (choose 3)
A. Accounts payable
B. Short-term bank loans
C. Accrued salaries
D. Mortgages payable (long-term)
Answer: A, B, C
Explanation: Current liabilities are debts due within one year. Accounts payable, short-term bank loans, and accrued salaries all have a maturity of less than one year. Mortgages payable are long-term liabilities (dettes à long terme), as they are repaid over several years.
