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在现代企业中,企业领导和经营管理人员必须懂得和掌握一定的会计知识,善于运用会计部门所提供的信息去从事经营管理活动;不然的话要搞好一个企业几乎是不可能的。然而目前书籍出版市场上的大多数会计著作都是为了培养财会专业人员而编写的,对于企业中不属于财会部门的其他经营管理人员来说,缺乏针对性。为此,人们需要这样一本书,它运用最浅显的语言来描绘和阐述通用的记帐程序、记帐方法以及有关会计理论的基本知识,使原来没有经过财会专业训练的企业经营管理者通过阅读及自学,也能初步了解财会知识。
In modern enterprises, business leaders and managers must know and master a certain amount of accounting knowledge, and be good at using the information provided by the accounting department to engage in management activities. Otherwise, it is almost impossible to do a good job in an enterprise. However, most of the accounting books in the book publishing market are written for the purpose of cultivating accounting professionals. For other managers who are not in the accounting department of the enterprise, they are lack of pertinence. To this end, one needs a book that uses the simplest language to portray and elaborate common accounting procedures, accounting methods, and basic knowledge of accounting theory, to enable business managers who have not been professionally trained in accounting to pass Reading and self-study, but also a preliminary understanding of accounting knowledge.