第3章基本的会计术语.pptVIP

Chapter3 Basic  accounting terminology 一、Introduction Managers need to have a basic understanding of finance and accounting to make full use of financial information. (66) Almost all reasons for business failure involve finance. ( page 66 ) 第一页，共十三页。 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 第二页，共十三页。 Mana