第3章基本的会计术语 .pptxVIP

Chapter3 Basic  accounting terminology;3. Accounting is requested to keep up with changing condition and demands of business. 4. Basic accounting information and knowledge must be mastered to make decisions. 二、Management by objective ( MBO ) （目标管理） Managers’s objectives must match with authority ; Management buyout (MBO) ( 管理层收购 ） 四、Management by exception（MBE） Areas that exhibit major variations to budgets are paid much more attentions by managements。 ; 五．Accounting entity Business and personal transactions shall be