单选题 Passage three Accounting provides the techniques for gathering economic data and the language for com-municating such data to different individuals and institutions. Investors in a business enterprise need information about its financial status and its future prospects. Bankers and suppliers appraise the financial soundness of a business organization and assess the risks involved before making loans or granting credit. Government agencies are concerned with the financial activities of business organizations for purposes of taxation and reg-ulation. Employees and their union representatives are also vitally interested in the stability and profitability of the organization that hires them. All of them, individuals or institutions, can obtain necessary information and make their appropriate decisions with the help of account-ing techniques. For example, comparison of past performance with planned objectives may re-veal the means of acceleration, favorable trends and reducing those that are unfavorable.

单选题 The financial position and future prospects are of the concern of business investors.

单选题 Before making loans to customers, banks would try to get rid of risks involved.

单选题 Employees may show little concern in the earnings of a business enterprise in which they work.