会计学ACCA方向F1课件第一章
1.3 How organisations differ Different ownership(public vs. private)所有权不同 Different control(by owners vs. by agents)控制权不同 Different activity (industry) 经营活动不同 Profit or non-profit orientation盈利性不同 Different legal status(limited company vs. partnership) 法律地位不同 Different size(small vs. large) 规模不同 Different sources of finance(borrowing, government funding vs. share issues) 资金来源不同 Different technology(high tech. vs. low tech.)技术不同