HND商务会计高级outcome 3 4 5报告答案

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1、IndexpageIndexpage………………………………………..….Introduction………………………………………….Background………………………………………..…FindingsSection1…………………………………………Section2…………………………………………Section3…………………………………………Conclusion…………………………………………..Reference…………………………………………….8IntroductionBackgroundSSPplcisacompanyoperatinginthefo

2、odmanufacturingindustry.Itisengagedinfoodprocessing,supplyingallthemainsupermarketchainswithfirstclassprocessmeatproducts.DuringthelastfewyearsthecompanyhasbeendifficultbecauseoftheBSEandFootandMouthdiseasemadeadecliningdemandformeatproduct.Thebadoutstandingachievementstoppedin2004an

3、dapartialreboundinthemarketproducedanincreaseinturnoverbynearly15%.ItisexpectedthatthisreboundinthemarketwillgathermomentumoverthecomingyearandtheSSPplcisplanningtotakeevengreaterstridesforwardbyopeninganewprocessingplantinGlasgow.Asrequestedinthechiefexecutive’smemoof30December,here

4、ismyreportsummarisingandanalysisingthefinancialpositionoftheSSPplcfortheyear2003and2004.OutlineThemainbodyofthereportwillevaluatefiveparts:Part1---Analyzetheusersoffinancialinformationandthepurposeofusing.Part2---Stateoffinancialsourceandcategorizewiththeircharacteristics.Part3---Exp

5、lainthecashflowstatementofSSPplc.AnalyzetherecentfinancialperformanceandpositionoftheSSPplc.(Includingmyrecommendationsabouthowtoimprovementofbusinessperformance)FindingsSection1.Usersoffinancialaccounts.Usersoffinancialstatementsareagroupofpeopleororganizationswhousetheinformationto

6、makeevaluationsanddecisions.Usersoffinancialinformationcanbedividedintotwocategories:internalandexternalusers.Now,Iwilluseatabletoshowyoutheusers’purposeandsourcesofinformationtheyusetogetthestatements.8Section2.SourceoffinancesTorunabusiness,organizationsrequirefinancefordifferentpr

7、oposesandforvaryinglengthsoftime.Inthefinance,wedividesourcesofcapitalintotwocategories:equitycapitalandloancapital.Equitycapitalisthefinanceprovidedbytheownerandthereisnointeresttopay.Loancapitalreferstomoneythatisborrowedfromasourceoutsidethebusiness.Theinterestofloancapitalmustbep

8、aid.Sourceso