HND商务会计高级报告答案

《HND商务会计高级报告答案》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、IndexpageIndexpage………………………………………..….Introduction………………………………………….Background………………………………………..…FindingsSection1…………………………………………Section2…………………………………………Section3…………………………………………Conclusion…………………………………………..Reference…………………………………………….IntroductionBackgroundSSPplcisacompanyoperatinginthefoo

2、dmanufacturingindustry.Itisengagedinfoodprocessing,supplyingallthemainsupermarketchainswithfirstclassprocessmeatproducts.DuringthelastfewyearsthecompanyhasbeendifficultbecauseoftheBSEandFootandMouthdiseasemadeadecliningdemandformeatproduct.Thebadoutstandingachievementstoppedin2004and

3、apartialreboundinthemarketproducedanincreaseinturnoverbynearly15%.ItisexpectedthatthisreboundinthemarketwillgathermomentumoverthecomingyearandtheSSPplcisplanningtotakeevengreaterstridesforwardbyopeninganewprocessingplantinGlasgow.Asrequestedinthechiefexecutive’smemoof30December,herei

4、smyreportsummarisingandanalysisingthefinancialpositionoftheSSPplcfortheyear2003and2004.OutlineThemainbodyofthereportwillevaluatefiveparts:Part1---Analyzetheusersoffinancialinformationandthepurposeofusing.Part2---Stateoffinancialsourceandcategorizewiththeircharacteristics.Part3---Expl

5、ainthecashflowstatementofSSPplc.AnalyzetherecentfinancialperformanceandpositionoftheSSPplc.(Includingmyrecommendationsabouthowtoimprovementofbusinessperformance)FindingsSection1.Usersoffinancialaccounts.Usersoffinancialstatementsareagroupofpeopleororganizationswhousetheinformationtom

6、akeevaluationsanddecisions.Usersoffinancialinformationcanbedividedintotwocategories:internalandexternalusers.Now,Iwilluseatabletoshowyoutheusers’purposeandsourcesofinformationtheyusetogetthestatements.Section2.SourceoffinancesTorunabusiness,organizationsrequirefinancefordifferentprop

7、osesandforvaryinglengthsoftime.Inthefinance,wedividesourcesofcapitalintotwocategories:equitycapitalandloancapital.Equitycapitalisthefinanceprovidedbytheownerandthereisnointeresttopay.Loancapitalreferstomoneythatisborrowedfromasourceoutsidethebusiness.Theinterestofloancapitalmustbepai

8、d.Sourcesoff