BG公司提案概要1.ppt

英语八组 BG公司建议 BG公司在最近两年由于利润和市值的持续下滑，因此改革势在必行。我接受BG公司的委托，对该公司在会计方面存在的问题提出一些建议。 BG continued to decline in the last two years due to profits and market value, so reform is imperative. I accept the BG company commissioned the company problems in accounting to make some suggestions. The recommendations made in the financial statements: 1、从公司的资产负债表我们可以看出，在最近两年的数据比较，公司存货大幅增加，增加比例达到19.47%，这样会占用大量资金，导致速动比率降低，偿债能力降低。2、在流动资产中，应收账款和其他应收款项目也是大幅增加，增加比例达到39.42%，更重要的是，应收账款的增加并没有带来收入的增长，反而收入下降3%。而且降低了资金的流转速度，严重影响公司的生产运营。 1. from the companys balance sheet can be seen in the data in the last two years, substantial increase in inventories, increase the proportion of 19.47%, it will take up a lot of money, resulting in reduced Quick Ratio lower solvency. 2.In current assets, accounts receivable and other receivables project is also a substantial increase in the increase in the proportion of 39.42%, and more importantly, the increase in accounts receivable does not generate revenue growth, but revenue declined 3 %. But also reduces the speed of the circulation of funds, and seriously affect the companys production operations. 3、在非流动资产中，公司商誉和品牌无形资产都双双贬值，下降幅度分别为11.38%和13.03%，只有软件无形资产在增值，增值比例为29.46%。说明企业在无形资产管理方面，对商誉和品牌的管理还有一些值得提高的地方。4、在流动负债中，应交税费的增加比例最为突出，增加幅度达到65.87%，突然增加的税费给公司带来严重的财务困难，短期借款和透支的增加幅度也达到了17.87%，说明企业资金周转遇到困难，背负严重的债务，拖累企业的正常运转。 3.In non-current assets, goodwill and brand intangible assets both devaluation, a decrease of 11.38% and 13.03%, respectively, the only software intangible assets in the value-added, value-added ratio of 29.46%. Description enterprises in the management of intangible assets, goodwill and brand management there are some places worth improving. 5、在非流动负债中，应付账款和其他应付款的增加幅度明显，达到29.41%，其余项目没有明显变化。6、在净资产账户中，未分配利润科目的变化最为显著，下降比例达到38.37%，说明公司要么用于股东分红，要么偿还贷款或清偿货款。 5, non-current liabilities, accounts payable and other payables increase significantly, to 29.41%, the rest of the items did not change significantly. 6, in the account of the net