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1、BackgroundSSPplcisacompanyoperatingfoodmanufacturing.Mainlyengagedinthefoodprocessing,provideallofthemajorsupermarketchainsmeatandfirst-rateprocess.Inthepastfewyearsthecompanyhasbeendifficult,becauseofthemadcowdiseaseandhand,footandmouthdisease,makeareducemeatdemandtheproduct.Badperform
2、ancestopin2004andininpartonthemarketfromthereboundturnoverbynearly15%increase.Itisexpectedthatthisreboundmomentummarketwillgatherinthecomingyear,theSSPplcisplanningtogotogreaterpace,openanewprocessingplantinGlasgow.Accordingtothechiefexecutivememorandumofthe30days,thisismeto2003and2004S
3、SPplcfinancialconditionanalysisreport.OutlineThemainbodyofthereportwillevaluatefiveparts:Part1---Analyzetheusersoffinancialinformationandthepurposeofusing.Part2---Stateoffinancialsourceandcategorizewiththeircharacteristics.Part3---ExplainthecashflowstatementofSSPplc.Analyzetherecentfina
4、ncialperformanceandpositionoftheSSPplc.(Includingmyrecommendationsabouthowtoimprovementofbusinessperformance)FindingsSection1.Usersoffinancialaccounts.UsersoffinancialstatementsisaorganizationorgroupUSESinformationevaluationanddecisionmaking.Financialinformationuserscanbedividedintotwoc
5、ategories:internalandexternalcustomers.Now,Iwilluseawatchtoyouthepurposeandusetheirusersofinformationsourcesreports.Section2.SourceoffinancesTorunabusiness,organizationsrequirefinancefordifferentproposesandforvaryinglengthsoftime.Infinance,capitalsourcesofdifferentdividedintotwobroadcat
6、egories:equitycapitalandloanmoney.Equitycapitalisbytheownerandfinancialnotinterestedtopay.Loancapitalistopointtoaborrowedmoneyfromsourcesoutsideofthebusiness.Theinterestsoftheloancapitalmustpay.Financialaspectsofthesourcecanmakeclearintheshort,mediumandlongterm.Referstoborrowashort-term
7、financialnomorethanoneyear.Themiddleisafund,borrowa2to10years.Longtermisafund,borrowaperiodofmorethan10years.Inthesourceofcasestudy,theSSPplcfinancialcondition:tradecreditors,tax,bankoverdraft,corporatebonds,thecommonequityandretainedprofitsfromlastyearperiodofaccount.Short-ter
