Финансовый менеджмент и управленческий учет для руководителей и бизнесменов. Эдди Маклейни

Читать онлайн.



Скачать книгу

затем – дебиторы и только в конце – денежные средства. Такой порядок расположения активов является обычным для любой структуры баланса.

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

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