短期借款利息如果是按月支付的，并且数额不大，可以不采用预提方式

企业取得短期借款所支付的利息费用都计入财务费用

短期借款可以按借款种类及贷款人进行明细账的设置

短期借款是向银行等金融机构借入期限在1年以下（含1年）的各种款项

短期借款利息如果是按月支付的，并且数额不大，可以不采用预提方式

企业取得短期借款所支付的利息费用计入财务费用

短期借款可以按借款种类及贷款人进行明细账的设置

短期借款是企业向银行或其他金融机构等借入期限在1年以下（含1年）的各种款项

短期借款利息如果是按月支付的，并且数额不大，可以不采用预提方式

企业取得短期借款所支付的利息费用都应计入财务费用

短期借款可以按借款种类及贷款人进行明细核算

短期借款是企业向银行或其他金融机构等借入的期限在1年以下（含1年）的各种款项

短期借款利息如果是按月支付的,可以不采用预提方式

预提短期借款利息时,偶或记“财务费用”贷记“短期借款”

预提短期借款利息时,借或记“财务费用”,贷计“应付利息”

短期借款是向银行或其他金融机构等借入的期限在1年以下(含 1 年)的各种款项

1.5

2

2.5

0.5

The choice is seemingly endless, with a typical superstore stocking between 20,000 and 25,000 different lines totaling between two and four million products per store.

In the spring of 1999,both companies announced heavy falls in profit largely due to their inability to listen to and respond to the customer.

Consumers also dislike the synthesized voice which asks you to press certain numbers on the keypad, depending on the service required.

Although there will always be a place and function for marketing, it is unclear whether the traditional product or brand manager will still have a job in the twenty-first century, having been replaced by customer relations managers on the end of a telephone.

In Russia, if there is a queue, you are advised to join as it means a manufacturer has actually produced something, regardless of whether there is a specific need.

Some companies now have customer call centers which are set up with the sole objective of handling complaint, Inquiries and after sales service.

It is estimated that winning over a new customer can cost up to five times as much as keeping a customer, so a new definition of marketing has evolved which is identifying, attracting and retaining the most valuable customers to sustain profitable growth.

Although the two are different, companies spend billions of pounds on market research with a view to targeting the potential customer in a more precise way. (9)

These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.

Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.

Double-entry bookkeeping ensures that the balance shown by the equation is maintained.

This statement must demonstrate that the equation is in balance.

Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.

Once statements are prepared, the books are closed.

Bookkeeping is essentially record-keeping which is part of the overall accounting process. (9)

短期借款利息如果是借款到期时连同本金一起归还的，并且数额不大，可以不采用预提方式

企业生产经营期间取得短期借款所支付的利息费用计入财务费用

月末计提短期借款利息时通过“预提费用”科目核算

短期借款是企业向银行或其他金融机构等借入期限在1年以下（含1年）的各种款项

短期借款利息如果是按月支付的 ，并且数额不大 ，可以不采用预提方式

预提短期借款利息时， 借记财务费用 ，贷记短期借款

预提短期借款利息时 ，借记财务费用，贷记应付利息

短期借款是向银行或其他金融机构等借入的期限在一年以下 （含一年）的各种款项

It is through people that organizations accomplish their goals~ thus the management of people is a vital aspect of an organization's functioning.

Later there was a move towards a welfare oriented personnel function such as benefits and health.

This broad view focuses attention on three distinct but interrelated topics. Thus personnel management may now be involved in certain community activities, in equal opportunity employment in developing policies, for example, in employing racial minorities of physically handicapped people and in seeking to provide and maintain a climate in which individual and organization goals are achieved. E Line managers of other departments e.g. marketing and production of various departments of sections in the public service and public agencies e.g. Telecom all have personnel/human resource management duties. F Personnel managers didn't see a need to make sure that their employees were comfortable in the work environment and ensure all their needs were being met. G