英文实习报告..docVIP

Internship Report —Financial Analysis of a Teashop STUDENT: STUDENT NO.: COLLEGE: MAJOR: INSTRUCTOR: Abstract Within my internship in the teashop, I worked as the accountant assistant first and later as an inventory counter. I understood how the accounting processes actually work in a local company and how did they calculate the value of inventories. Based on the relevant knowledge on our books, such as cost flow assumption, inventory system and measures, financial ratios, I briefly analyzed these systems in the teashop. The teashop is legitimated to sell all sorts of tea, the most popular ones are green tea, red tea and oolong. It is a sole proprietorship company. Its status determines it to adopt those system and methods that are easy, cost-saving and convenient to practice. As a result, its inventory system and cost flow assumption are all determined based on the rule. For accounting ratios, the teashop itself did not prepare a complete balance sheet because it is not listed in the stock market. So I only includes some financial data necessary for the analysis. 【Key Words】sole proprietorship; teashop; inventory system; cost flow assumption; accounting ratio 毕业生实习报告 —对一个茶庄的财务分析 【摘要】2009年三月至四月,我在茶庄进行了为期一个月的实习。这篇报告主要记录了我实习期的工作,以及根据本专业所学的会计方面的知识对本茶庄的会计运用的分析,包括盘存方法、一些财务指标的解释和分析等,并根据实际情况,给出了一些相应的改进措施。 【关键词】财务指标;茶庄;盘存法;个体企业 Content 1. Introduction (4 2. Analysis tool (5 2.1. Financial ratios (5 2.2. Inventory system and measurement (6 2.3. Cost flow assumption (7 3. Financial Ratio analysis (8 4. Inventory system analysis (9 5. Cost flow assumption analysis (9 6. Conclusion (11 7. Reference (12 8. Acknowledge ments (13 1. Introduction My internship period lasted from middle March to the end of middle April. My job is to check the inventory with the person in charge of checking and assist the accountant. During this period, I have learned how a teashop organizes and the accounting process including making journal entries, preparing accounting files and checking inventori