HND商务会计报告.docVIP

1.Introduction The MD has asked for my advice addressing their concerns and some other questions he has. I am expected to examine the financial statements in details and carry out three tasks to produce a report. 2.Users of Financial Accounting Information Users Purposes Sources Management Company hire these people to manage and control of the use of the resources. To make financial decisions. all source of financial information final accounts and ratio analysis Employees They are interest into the operation performance of company, because it about their wages. income statement of company profitability ratios cash flow statement Present Shareholders They invested in business by purchase the ordinary or preference shares of business. they want get profits from their investments. return on capital employed profitability ratios Short-term creditors They as organizations or individuals to lend business money or goods, Creditors concerned about whether companies have the ability to repay debt in a short-term cash flow statement and liquidity ratios 3.Sources of Finance Short term sources Tax due Enterprise income tax related to the interests of the enterprise. The tax due has the decline trend from ￡900,000 in 2014 to ￡600,000 in 2015. Long term sources Debentures Debentures may have a fixed time period or an open time period. The company’s fixed assets normally secure debentures. The trend has keeping from 2014 about ￡8000,000 to ￡8000,000 in 2015. Ordinary capital Collect the enterprise through the issuance of shares to investors. ordinary capital is as corporate profits changes and changes in a share. Do not repay the principal, but there are some risks. In 2014,the ordinary capital is ￡4500,000,in 2015,the ordinary capital is ￡4700,000. There are a rising tendency from 2014 to 2015. 4. Review of SSP’s Financial Performance and Position The Gross Profit Percentages is an indication of the level of profit the business has made from buying and selling its stock. In 201