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

punished

critic

crucial

blamed

Organisations that reward people for sharing knowledge will know who falls into each of these two opposing categories.

This approach enables them to identify those with a limited number of network relationships.

Launching a knowledge-sharing initiative at a time when people are expecting redundancies would not be a good idea.

This provides evidence of the risk that such a policy will meet resistance. Because of the difficulty of achieving this, it is far better not to lose the valuable sources of knowledge at all. But a 'knowledge mapping' exercise might reveal that they play a critical role as mentors to the rest of the team. G. The price may be an increase in their redundancy package, provision of career counselling, or an agreement to hire them back as consultants. H. When companies feel they're in a crisis, it is one of the things that goes by the board. (9)

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is unclear whether the traditional product or brand manager will still have a job in the twenty-first century, having been replaced by customer relations managers on the end of a telephone.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)

They therefore end up developing generalised solutions which are offered to clients regardless of an organisation's specific problems.

There are many firms of consultants offering help to companies.

No manager in their right mind would want to work with an angry, cynical or alienated workforce.

Just because a course of action has succeeded in one context, it does not mean it will be right in other circumstances.

From 'mission statements' to 're-engineering' she shows how one theory has replaced another in quick succession.

But in doing so, they often fail to address the real issues.

They fail to tackle the central management task, which is diagnosis.

They therefore no longer have the courage or the ability to take responsibility for their decisions. (9)

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