In French accounting, which affect equity
In French accounting, which affect equity? (choose 2)
A. Net income (bénéfice net)
B. Dividends (dividendes)
C. Purchase of inventory
D. Payment to suppliers
Answer: A, B
Explanation: Net income increases equity (as it is retained or added to reserves), while dividends decrease equity (as they are distributions of profits to shareholders). The purchase of inventory and payment to suppliers affect assets and liabilities, not equity directly.

