Mathematics Assignment 代写 Financial Statements Are Important For Investors And Creditors

Mathematics Assignment 代写 Financial Statements Are Important For Investors And Creditors

Critically evaluate financial statements in terms of its importance, reliability and relevancy to the key users.

由阿特里尔和麦克雷尼表示,财务报表的目的是提供一个企业的财务状况和经营业绩的一个快照(阿特里尔和麦克雷尼,2008)。

一家公司的财务账目描述公司在财务方面的表现。他们都是一个企业设计提供真实、准确的图片到利益相关者的广泛活动的总结(Woelfel,1994)。

在当今世界,一家公司的财务账目将有兴趣的各种各样的用户称为利益相关者(工商管理硕士学位材料,2003)。

如在工商管理硕士学位的材料,一些利益相关者的一个公司可以是业主,贷款人,投资分析师,管理人员,员工,客户,供应商,竞争对手和政府机构。以下简要讨论财务报告的特点,这将是感兴趣的每一方(2003),工商管理硕士学位材料。

业主-公司的股东是最终的所有者。股东把他们的钱投资到公司,因此他们关心公司的盈利能力、股息和未来的前景。他们的主要关注的是提供给他们的信息,以决定他们未来的期望或行动过程的可靠性(2003),工商管理硕士学位课程。

贷款人-他们是金融机构谁借钱给一家公司,其正常的经营或业务扩展。他们对公司账目进行详细的分析,并做出贷款决定。这有助于他们了解公司的财务杠杆,通过分析不同的杠杆比率如资产负债率等,确定公司的固定资产是为了掩盖一切的可能。他们决定了公司对借款的偿还能力(2003)。

投资分析师-他们是风险偏好交易者,个人投资者和金融机构寻找商业机会投资到一家公司。他们经常使用公司的帐户来评估未来的增长和盈利能力的一个业务。他们的主要关注之一是公司的增长潜力和他们在股票市场上的股票价格表现(2003)。

管理者-一家公司的管理者的意图是分析财务会计,并找到实现企业目标的努力的方向。他们通常根据详尽的内部帐户确定公司的业绩。他们的个人表现得到判断的生产良好的会计数字(2003),工商管理硕士学位的会计数据。

员工-他们将关注公司的未来和稳定,并将从公司的盈利能力,成长,长期业务和信息的真实性(2003)的信息(包括工商管理硕士学位)。

客户-他们经常看到公司的帐户,以确定潜在的供应商的实力,以满足他们的承诺(2003),工商管理硕士学位的材料。

供应商-他们经常看到公司的帐户,以确定信贷设施和付款条款(),工商管理硕士学位材料,2003)。

竞争对手-将有兴趣看到的帐户,以获得任何优势,他们可以利用(使用的工商管理硕士学位材料,2003)。

政府机构-税务机关将采取仔细看看公司的帐户下站利润任何差异帐户中的夸大或识别。因此,关键标准将检查的准确性,可验证性和真实性(DL MBA材料,2003)。

不同用户的帐户有不同的动机来看待它,他们得到了不同的要求,如公平性、真实性、性能、还款能力、财务杠杆、流动性和现金流量的公司。

Response:

As stated by Atrill & McLaney, the financial statements objective is to provide a snapshot of the financial position and performance of a business ( Atrill & McLaney, 2008).

The Financial Accounts of a company describe the performance of the company in financial terms. They are summary of the extensive activities of a business designed to provide true and accurate pictures to stakeholders (Woelfel, 1994).

In today’s world, the financial accounts of a company will be of interest to wide variety of users called stakeholders (DL MBA Material, 2003).

As discussed in DL MBA material, some of stakeholder of a company can be owners, lenders, investment analysts, managers, employees, customers, suppliers, competitors and government agencies. The following briefly discuss characteristics of financial reports which would be interested to each party (DL MBA Material, 2003).

Owners – The shareholders of company’s are ultimate owners. The shareholders invest their money into company & hence they are concern with profitability, dividend and future prospects of the company. Their main concern is reliability of information available to them to decide their future expectations or course of actions (DL MBA Material, 2003).

Lenders – They are the financial institutions who lend money to a company for its regular operation or business expansions. They perform detailed analysis of company accounts and make decision to lend money. It helps them to understand the financial leverage of the company by analysing the different leverage ratios like debt-to-equity ratio etc. They determine the fixed assets of the company in order to cover up any eventuality. They decide the repayment ability of companies towards borrowings (DL MBA Material, 2003).

Investment Analyst – They are risk-appetite traders, individual investors, and financial institution looking for business opportunity to invest money into a company. They often use company’s account to evaluate the future growth and profitability of a business. One of their main concerns is growth potential of the company & their share price performance in stock market (DL MBA Material, 2003).

Managers – A companies managers’ intention is to analyse the financial accounting and find the direction of the efforts being put to achieve corporate objectives. They usually determine the company performance based on exhaustive internal accounts. Their individual performances get judged by the producing good accounting figures (DL MBA Material, 2003).

Employee – They would be concern about future of company & stability and would be looking at accounts from company profitability, growth, long term business and truthfulness of information (DL MBA Material, 2003).

Customers- They often sees company’s account to determine the strength of the potential vendor to satisfy their commitments (DL MBA Material, 2003).

Supplier- They often sees company’s accounts to determine the credit facilities & payment terms (DL MBA Material, 2003).

Competitor- will be interested to see the accounts to gain any advantage which they can make use of (DL MBA Material, 2003).

Government agencies- Tax authority will take closer look into a company’s account to identify any discrepancy in the account by overstating or under standing profits. Hence the key criteria would be to check accuracy, verifiability &truthfulness (DL MBA Material, 2003).

The different users of accounts got different motive to look at it and they got different requirement like fairness, truthfulness, performance, repayment capacity, financial leverage, liquidity and cash flow of a company.

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