Financial Statement Analysis归档

2023年2月11日2023年2月11日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|ACCTFIN7017 HOW DOES CHANGES IN FINANCIAL POSITION TAKE PLACE?

如果你也在怎样代写财报分析Financial Statement Analysis ACCTFIN7017这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合，可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

财报分析Financial Statement AnalysisBUSN3064是审查和分析公司财务报表的过程，以做出更好的经济决策，在未来获得收入。这些报表包括利润表、资产负债表、现金流量表、账目说明和权益变动表（如果适用）。财务报表分析是一种方法或过程，涉及评估一个组织的风险、业绩、财务健康和未来前景的特定技术。它被各种利益相关者所使用，如信贷和股权投资者、政府、公众和组织内部的决策者。这些利益相关者有不同的利益，并运用各种不同的技术来满足他们的需求。例如，股权投资者对组织的长期收益能力感兴趣，也许对股息支付的可持续性和增长感兴趣。债权人希望确保组织的债务证券（如债券）的利息和本金在到期时得到支付。

财报分析Financial Statement Analysis代写，免费提交作业要求，满意后付款，成绩80\%以下全额退款，安全省心无顾虑。专业硕博写手团队，所有订单可靠准时，保证 100% 原创。最高质量的财报分析Financial Statement Analysis作业代写，服务覆盖北美、欧洲、澳洲等国家。在代写价格方面，考虑到同学们的经济条件，在保障代写质量的前提下，我们为客户提供最合理的价格。由于作业种类很多，同时其中的大部分作业在字数上都没有具体要求，因此财报分析Financial Statement Analysis作业代写的价格不固定。通常在各个科目专家查看完作业要求之后会给出报价。作业难度和截止日期对价格也有很大的影响。

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我们在会计Accounting代写方面已经树立了自己的口碑, 保证靠谱, 高质且原创的会计Accounting代写服务。我们的专家在财报分析Financial Statement Analysis代写方面经验极为丰富，各种财报分析Financial Statement Analysis相关的作业也就用不着说。

会计代写|财报分析代写Financial Statement Analysis代考|ACCTFIN7017 HOW DOES CHANGES IN FINANCIAL POSITION TAKE PLACE?

会计代写|财报分析代写Financial Statement Analysis代考|HOW DOES CHANGES IN FINANCIAL POSITION TAKE PLACE?

Financial position changes due to the effect of various transactions conducted during the period. Summarily, the effect of various transactions is termed as ‘Flow of Funds’ or ‘Funds Flow’. Purchase of an asset, sale of goods or services, payment of tax, redemption of debentures or loans, payment of administrative expenses etc. have their effect on funds position. These transactions are grouped into operating and financial transactions. Transactions relating to income, expenses, profits and losses are operating transactions, the summary of which is shown in Trading and Profit and Loss Account. Transaction relating to equities, liabilities, and assets are financial transactions, the summary of which is shown in the Balance Sheet. Thus, flows of funds are the result of these operating and financial transactions that have taken place during the period.

The final profit which is available to equity shareholders will increase the total equity and if loss is sustained, it will decrease the equity. Increase in any obligatione.g., any loan taken, issue of bonds or debentures, availing of any credit facility will increase the liability and if payment is made therefor, it will decrease the liability. In the like way, purchase and sale of assets will change the financial position. All these show that the interrelationship of financial statements is the basis of flows of funds.

A firm starts its business with its Balance Sheet (opening). (A new firm can draw its opening Balance Sheet with the available information.) During the year it operates and final result is either profit or loss. Profit will increase the value of the firm and the loss will have a negative effect. During this process we see that there were transactions affecting the values of assets, liabilities and equities And finally the Balance Sheet is drawn (closing Balance Sheet) from which we observe that the opening values of assets, liabilities and equities are changed and we find new values of these elements. Thus, these are changes in the values of the elements of Balance Sheet resulting in the changes in financial position.

会计代写|财报分析代写Financial Statement Analysis代考|WORKING CAPITAL CONCEPT OF FUNDS

Working capital is defined as the difference between current assets and current liabilities
$$
\mathrm{WC}=\mathrm{CA}-\mathrm{CL}
$$
It may also be defined as the excess of capital and long-term liabilities over fixed assets and investments. Stating symbolically, $\mathrm{WC}=(\mathrm{C}+\mathrm{LTL})-(\mathrm{FA}+\mathrm{I})$. ‘Funds’, as we use in funds flow analysis, is equal to working capital defined above. “Under this concept of funds, the statement of changes in financial position focuses on flows of working capital, and summarizes and reports those transactions that caused working capital to increase and decrease during the accounting period” (Chasteen and others, ‘Intermediate Accounting, 1984, p. 911). All transactions do not cause change in working capital, i.e., funds. Therefore it is necessary first to identify the transactions that have effect on funds position.

FLOW OF FUNDS
Flow (verb) means to circulate or to come or to go, and flow (noun) means amount that flows. Flow of funds means circulation of funds-to come and to go. To be more specific it means inflow (come) and outflow (go) of funds, i,e., working capital. ‘Inflow of funds’ means increase, i.e., source of funds from various sources and ‘outflow of funds’ means application of funds. The concept will be more clear by taking a few examples :
(a) Issue of shares, debentures etc. for cash are sources-inflow of funds.
(b) Purchase of assets, payment of tax and dividend are application of fundoutflow of fund.
(c) Purchase of assets, payment of tax and dividend are application of fundoutflow of fund.

Inflow of funds will increase the amount of funds (working capital) and outflow of funds will decrease the amount of funds. As stated earlier, inflow and outflow of funds are the result of some transactions, therefore it is necessary to understand the nature of these transactions.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考|HOW DOES CHANGES IN FINANCIAL POSITION TAKE PLACE?

财务状况变动系本期进行的各项交易的影响。总之，各种交易的影响被称为“资金流量”或“资金流量”。购买资产、出售商品或服务、缴纳税款、赎回债券或贷款、支付管理费用等都会对资金状况产生影响。这些交易分为经营交易和财务交易。与收入、费用、损益相关的交易属于经营性交易，其概要显示在交易和损益表中。与权益、负债和资产相关的交易为金融交易，其概要见资产负债表。因此，

最终可供股东分配的利润增加所有者权益总额，如果持续亏损，则减少所有者权益。任何义务的增加，例如，任何贷款、债券或债券的发行、使用任何信贷便利都会增加负债，如果为此付款，则会减少负债。同样，购买和出售资产会改变财务状况。这些都表明，财务报表的相互关系是资金流动的基础。

一家公司从其资产负债表（期初）开始其业务。（一家新公司可以根据可用信息绘制其期初资产负债表。）在其经营的一年中，最终结果是盈利或亏损。利润将增加公司的价值，而亏损将产生负面影响。在此过程中，我们看到有交易影响资产、负债和权益的价值，最后绘制资产负债表（closing Balance Sheet），从中我们观察到资产、负债和权益的期初值发生了变化，我们发现新的这些元素的值。因此，这些是导致财务状况变化的资产负债表要素价值的变化。

会计代写|财报分析代写Financial Statement Analysis代考|WORKING CAPITAL CONCEPT OF FUNDS

莒运资金定义为流动资产和流动负债之间的差额
$$
\mathrm{WC}=\mathrm{CA}-\mathrm{CL}
$$
它也可以定义为冷本和长期负债超过固定㬈产和投径的部分。象征性地表示, $\mathrm{WC}=(\mathrm{C}+\mathrm{LTL})-(\mathrm{FA}+\mathrm{I})$. 我们在资金流量分析中使用的“资金”等于上面定义的营运资金。“在这种资金概念下，财务状兄变动表侧重于流动资金的流动，并汇总和报告那些导致会计期间流动资金增加和减少的交易” (Chasteen 等人， ‘Intermediate Accounting, 1984，第 911 页) 。所有交易都不会引起营运资金（即资金）的变化。因此，有必要首先确定对资金头寸有影响的交易。
FLOW OF FUNDS
Flow (动词) 表示循环或来或去，flow（名词）表示流动的数量。资金流就是资金的流通一一来来去去。更具体地说，它是指冷金的流入 (come) 和流出 (go)，即莒运乲金。“乲金流入”是指增加，即多方筹措乲金，“乲金流出”是指资金运用。通过举几个例子，这个概念会更清楚:
(a) 发行股票、债券等现金是资金的来源-流入。
（b）购买盗产、缴纳税款和分红是资金流出的应用。
(c) 购买资产、缴妠税款和分红是资金流出的应用。
盗金流入会增加冷金量（莒运资金），资金流出会减少盗金量。如前所述，资金的流入和流出是一些交易的结果，因此有必要了解这些交易的性质。

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微观经济学代写

微观经济学是主流经济学的一个分支，研究个人和企业在做出有关稀缺资源分配的决策时的行为以及这些个人和企业之间的相互作用。my-assignmentexpert™ 为您的留学生涯保驾护航在数学Mathematics作业代写方面已经树立了自己的口碑, 保证靠谱, 高质且原创的数学Mathematics代写服务。我们的专家在图论代写Graph Theory代写方面经验极为丰富，各种图论代写Graph Theory相关的作业也就用不着说。

线性代数代写

线性代数是数学的一个分支，涉及线性方程，如：线性图，如：以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

现代博弈论始于约翰-冯-诺伊曼（John von Neumann）提出的两人零和博弈中的混合策略均衡的观点及其证明。冯-诺依曼的原始证明使用了关于连续映射到紧凑凸集的布劳威尔定点定理，这成为博弈论和数学经济学的标准方法。在他的论文之后，1944年，他与奥斯卡-莫根斯特恩（Oskar Morgenstern）共同撰写了《游戏和经济行为理论》一书，该书考虑了几个参与者的合作游戏。这本书的第二版提供了预期效用的公理理论，使数理统计学家和经济学家能够处理不确定性下的决策。

微积分代写

微积分，最初被称为无穷小微积分或 “无穷小的微积分”，是对连续变化的数学研究，就像几何学是对形状的研究，而代数是对算术运算的概括研究一样。

它有两个主要分支，微分和积分；微分涉及瞬时变化率和曲线的斜率，而积分涉及数量的累积，以及曲线下或曲线之间的面积。这两个分支通过微积分的基本定理相互联系，它们利用了无限序列和无限级数收敛到一个明确定义的极限的基本概念。

计量经济学代写

什么是计量经济学？
计量经济学是统计学和数学模型的定量应用，使用数据来发展理论或测试经济学中的现有假设，并根据历史数据预测未来趋势。它对现实世界的数据进行统计试验，然后将结果与被测试的理论进行比较和对比。

根据你是对测试现有理论感兴趣，还是对利用现有数据在这些观察的基础上提出新的假设感兴趣，计量经济学可以细分为两大类：理论和应用。那些经常从事这种实践的人通常被称为计量经济学家。

MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习和应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

2023年2月11日2023年2月11日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|GSBS6506 MEANING, OBJECTIVES AND TECHNIQUES

如果你也在怎样代写财报分析Financial Statement Analysis GSBS6506这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合，可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

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会计代写|财报分析代写Financial Statement Analysis代考|MEANING, OBJECTIVES AND TECHNIQUES

Meaning
Financial statement analysis is the most important part of over-all financial analysis. It is based on the statements which are the end-product of accounting system, $v i z$, Balance Sheet, Profit and Loss Account, and the statements of sources and application of funds and cash. R.W. Metcalf and P. L. Titard in their book ‘Principles of Accounting (1976, p. 157) have defined financial statement analysis as ‘a process of evaluating the relationship between component parts of a financial statement to obtain a better understanding of a firm’s position and performance’. According to Hampton, analysis of financial statement or financial analysis is the process of determining the significant operating and financial characteristics of a firm from accounting data. In the words of Myers : “Financial Statement Analysis is largely a study of relationship among the various financial factors in a business as disclosed by a single-set of statements, and a study of the trend of these factors as shown in series of statements’, (Financial Statement Analysis, 1969, p. 35).

Financial statement analysis is largely a postmortem of the transactional activities of a business firm as recorded in the accounts books so as to judge the operational ability, profitability and financial soundness. Each element in the financial statements carry specific meaning and may not be understood by all the users of the statements. In the financial statement analysis, effort is made to present the elements in a more understandable manner and, underlying relationship between the related elements is established. By doing so, the analyst performs his duty, assisting the users of the statements to make financial decisions. Thus, financial statement analysis serves two important functions : examinations of past activities of a business firm, viz, operating and financial, and, providing a base for planning and forecasting future course of action on the basis of interpretations and comments.

会计代写|财报分析代写Financial Statement Analysis代考|OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS

Now-a-days, financial statements are used by various interested groups for various purposes. It is very difficult to enumerate all the objectives of the analysis of financial statements. Students are advised to refer the last part of the previous chapter ‘Uses of Financial Statements’, so that they can get the idea of the purpose of such an analysis. Besides these, a few specific objectives of financial statement analysis are :

To judge the financial health of the firm :
(a) Various sources of funds and their relative strength.
(b) Application of funds in acquiring various types of assets.
(c) Total assets vis-a-vis total liabilities.
(d) Long-term liabilities vis-a-vis fixed assets.
(e) Current liabilities vis-a-vis current assets.
(f) Quality of assets-book value and realisable value.
(g) Working capital position-Gross working capital, net working capital and average working capital. Components of working capital.

To judge the payment ability of the firm :
(a) Periodical cash inflows and cash outflows.
(b) Operating income and interest charges.
(c) Cash profit and amount payable as principal and interest, tax and dividend.

To examine the quality of security against debt obligation.

To judge the earning capacity of the firm :
(a) Gross profit, net profit, operating profit, cash profit.
(b) Return on investment.
(c) Overall profitability.

To examine any additional requirement of funds:
(a) Whether to go for long-term loan or short-term loan.
(b) Whether to issue equity shares or preference shares.

To carry out inter-firm comparison.

To take decisions for internal reconstruction.

To decide upon the matters like amalgamation, absorption, mergers etc. and to fix the purcisase consideration.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考|MEANING, OBJECTIVES AND TECHNIQUES

含义
财务报表分析是整个财务分析中最重要的部分。它基于会计系统的最终产品报表，在我和、资产负债表、损益表以及资金和现金的来源和使用报表。RW Metcalf 和 PL Titard 在他们的《会计学原理》（1976 年，第 157 页）一书中将财务报表分析定义为“评估财务报表各组成部分之间的关系以更好地了解公司的状况和业绩的过程” ‘. 根据汉普顿的说法，财务报表分析或财务分析是根据会计数据确定公司重要运营和财务特征的过程。用迈尔斯的话来说：“财务报表分析主要是研究单组报表所披露的企业中各种财务因素之间的关系，以及研究这些因素在一系列报表中的趋势” ,

财务报表分析主要是对记录在账簿中的商业公司的交易活动进行事后分析，以判断其经营能力、盈利能力和财务稳健性。财务报表中的每个元素都具有特定的含义，可能并非报表的所有用户都理解。在财务报表分析中，努力以更易于理解的方式呈现要素，并建立相关要素之间的潜在关系。通过这样做，分析师履行了他的职责，协助报表的用户做出财务决策。因此，财务报表分析有两个重要功能：检查一家企业过去的活动，即经营和财务活动，以及，

会计代写|财报分析代写Financial Statement Analysis代考|OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS

如今，各种利益集团出于各种目的使用财务报表。列举财务报表分析的所有目标是非常困难的。建议学生参考上一章“财务报表的使用”的最后一部分，以便他们了解此类分析的目的。除此之外，财务报表分析的一些具体目标是：

判断公司的财务状况：
(a) 各种资金来源及其相对实力。
(b) 收购各类资产的资金运用。
(c) 总资产相对于总负债。
(d) 相对于固定资产的长期负债。
(e) 流动负债相对于流动资产。
(f) 资产质量——账面价值和可变现价值。
(g) 营运资金状况——营运资金总额、营运资金净额和平均营运资金。营运资金的组成部分。

判断公司的支付能力：
(a) 定期现金流入和现金流出。
(b) 营业收入和利息费用。
(c) 现金利润和作为本金和利息、税收和股息支付的金额。

检查债务担保的质量。

判断企业的盈利能力：
(a) 毛利、净利、营业利、现金利。
(b) 投资回报。
(c) 整体盈利能力。

审查任何额外的资金需求：
(a) 是否寻求长期贷款或短期贷款。
(b) 是否发行普通股或优先股。

开展企业间比较。

决定内部重建。

决定合并、吸收、兼并等事项，确定收购对价。

会计代写|财报分析代写Financial Statement Analysis代考请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。

微观经济学代写

线性代数代写

线性代数是数学的一个分支，涉及线性方程，如：线性图，如：以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

微积分代写

计量经济学代写

MATLAB代写

2023年2月11日2023年2月11日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|FIN6465 Limitations of Accounting Theory

如果你也在怎样代写财报分析Financial Statement Analysis BUSN3064这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合，可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

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会计代写|财报分析代写Financial Statement Analysis代考|FIN6465 Limitations of Accounting Theory

会计代写|财报分析代写Financial Statement Analysis代考| Limitations of Accounting Theory

Accounting theory has several limitations :
(1) It restricts the scope of accounting, because it is not capable of recording – transactions which cannot be expressed in terms of money.
(2) It does not take care of the effects of inflation, because it assumes a stability on the money measurement unit.
(3) Information is an organisational resource. Accounting Principles Board of the American Institute of Certified Public Accountants (AICPA) has rightly stated that accounting is a service activity. Its function is to provide :
(a) quantitative information,
(b) primarily financial in nature,
(c) about economic entities, that are intended to be useful in making economic decisions, in making reasoned choices among alternative courses of action.
Characteristics of accounting theory is tailored by (a) purpcse, (b) frequency,
(c) cost, (d) reliability, (e) continuity, (f) discrete flow of financial information.

会计代写|财报分析代写Financial Statement Analysis代考|Conceptual Framework of Capital Maintenance

The FASB framework used a term called comprehensive income which was not adhered to by the international framework. In this regard it is possible that
(1) any future economic benefit linked with the item will flow to or from the enterprise, and
(2) the item would entail a cost or value that is measurable with certain degree of reliability. In an exercise of measuring comprehensive income, the capital maintenance concept must be adhered to on two counts
(a) physical capital, and (b) financial capital.
IASC does not prescribe definite standard for measurement but it identifies several scales of measure in historical cost and other measures such as current cost adopted to overcome the effects of price level changes of non-monetary assets. The international CF addresses the question of maintaining the stability of measurement issue in general.
The selection for measure of financial or physical capital depends on the need or usefulness of the users. Physical capital maintenance imbibes application of current cost basis of measurement. The change in the price level owing to inflation affecting the assets and liabilities of an enterprise is recognised as a direct impact on the physical productive capacity of an entity. Hence the changes are treated as capital maintenance adjustments which are a component of equity and not of profit.

Under financial capital, maintenance to specific measure is attributed to the financial items. In case capital is defined as the monetary unit, then any increase in the monetary value or prices of assets (holding gains) is treated as profit, although such profit is not recognised in books till the asset is disposed off-it is thus only a national profit.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考| Limitations of Accounting Theory

会计理论有几个局限性：
（1）它限制了会计的范围，因为它不能记录不能用货币表示的交易。
(2) 它不考虑通货膨胀的影响，因为它假设货币计量单位是稳定的。
(3)信息是一种组织资源。美国注册会计师协会（AICPA）会计原则委员会正确地指出，会计是一项服务活动。它的功能是提供：
(a) 定量信息，
(b) 主要是金融性质的信息，
(c) 关于经济实体的信息，旨在有助于做出经济决策，在备选行动方案中做出合理的选择。
会计理论的特征是由（a）目的，（b）频率，
（c）成本，（d）可靠性，（e）连续性，（f）财务信息的离散流量身定制的。

会计代写|财报分析代写Financial Statement Analysis代考|Conceptual Framework of Capital Maintenance

FASB 框架使用了一个名为综合收益的术语，国际框架并未遵守该术语。在这方面，有可能
(1) 与该项目相关的任何未来经济利益将流入或流出企业，以及
(2) 该项目将带来可以在一定程度上可靠地衡量的成本或价值。在衡量综合收益的过程中，必须在两个方面坚持资本维护概念
（a）物质资本，和（b）金融资本。
IASC 并未规定明确的计量标准，但在历史成本和当前成本等其他措施中确定了几种计量尺度，以克服非货币资产价格水平变化的影响。国际 CF 总体上解决了维护测量问题稳定性的问题。
财务或实物资本衡量标准的选择取决于用户的需要或有用性。实物资本维护吸收了当前成本计量基础的应用。通货膨胀导致的物价水平变化影响了企业的资产和负债，被认为是对实体实体生产能力的直接影响。因此，这些变化被视为资本维持调整，是权益而非利润的组成部分。

财务资本项下，对特定计量的维护归属于财务项目。如果资本被定义为货币单位，那么货币价值或资产价格（持有收益）的任何增加都被视为利润，尽管这种利润在资产被处置之前不会在账簿中确认——因此它只是一个国家利润。

会计代写|财报分析代写Financial Statement Analysis代考请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。

微观经济学代写

线性代数代写

线性代数是数学的一个分支，涉及线性方程，如：线性图，如：以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

微积分代写

计量经济学代写

MATLAB代写

2022年8月8日2022年8月8日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|BUSN3064 LIMITATIONS OF FINANCIAL STATEMENTS

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会计代写|财报分析代写Financial Statement Analysis代考|BUSN3064 LIMITATIONS OF FINANCIAL STATEMENTS

会计代写|财报分析代写Financial Statement Analysis代考|LIMITATIONS OF FINANCIAL STATEMENTS

Financial statements are the end-product of financial accounting process which are used by various interested groups for economic, financial and academic purposes. Therefore, the limitations of financial statements are related to the limitations of (a) accounting, and (b) the use of the statements for specific purpose.
Important and impact-bearing limitations of financial statements are :
[Financial statements are constructed applying some fundamental accounting assumptions known as Generally Accepted Accounting Principles (GAAP) covering conventions, concepts, postulates. In real economic and business fields, these principles may not work or may not come true.]
Monetary measurement is the basic unit of expression of the elements of financial statements. But the important assumption in this monetary measurement is the constant value of money which is only an imaginary economic situation.
The values given to the elements of financial statements are historical values. As accounting records are historical records, the impact of changing value of money and, for that matter, changing value of assets and liabilities, finds no place in financial statements. Thus impact of price level change is not reflected in financial statements.
Financial statements show the financial and operational results of a definite period of time, usually one year. But the real result can be known only after the end of the business. The reports given in financial statements are only periodic reports and not final reports.
Financial statements do not show the current or present and realisable values of assets and liabilities as these are prepared on the basis of historical costs.
Application of personal judgement and subjective element in the yaluation process is another limitation of financial statements. Estimation of bad debt provision, depreciation provision etc. are example of subjective valuation in accounting system.
Cost allocation over a number of years is another problem which cannot be solved accurately. This results in incorrect calculation of profit or loss and incorrect valuation of assets.
Multiplicity of methods applied in the treatment of same item is another limitation of financial statements. There are number of methods for accounting treatment of inventory, depreciation etc. One method gives one value and the other method gives another value of the same item which creates problem in arriving at net profit or loss figure and in determining actual financial position. Such availability of alternative methods provides availability of alternative scope for window-dressing by the management of the state of affairs.
Non-economic factors or other factors which cannot be expressed in monetary units find no place in financial statements. Thus qualitative elements cannot be expressed in financial statements. But it is well known that the expertise of the management and employees destine the development and future of an organisation.
Business cycle affects the business firm in a significant way. But financial statements cannot accommodate such effect of cyclical fluctuations.
One important principle in preparing income statement is matching principle. According to this principle only those expenses are recognised which can be matched with the earning of revenue. Thus, imputed costs are ignoredunlike in economics where costs and income are measured by the process of value addition.
Financial statements could not accommodate various aspects and dimensions of accounting, viz, Human Resource Accounting, Price-level Accounting, Cośt Accounting etc.

会计代写|财报分析代写Financial Statement Analysis代考|OBJECTS OF FINANCIAL STATEMENTS(NEED FOR FINANCIAL STATEMENTS)

The objects of financial statements are to present true and fair
(a) financial position, and
(b) income statement for the use of its users.
Preparation of financial statements is also required by the Companies Act under Section 210. Sub-section 210 (i) states that at every Annual General Meeting the directors shall lay before the company
(a) a Balance Sheet as at the end of the period, and
(b) a Profit and Loss Account for the period.
Section 211 requires that the Balance Sheet shall give true and fair view of financial position and the Profit and Loss Account shall give true and fair view of profit or loss of the company.
Financial institutions require before granting loan to any enterprise to examine the financial statements of that enterprise. This will enable the financial institutions in assessing the financial position and earning capacity of the enterprise.
Stock exchanges also require the listing companies to submit the financial statements for the purpose of listing of shares.
Credit rating agencies also require financial statements of the company for the purpose of determining and granting of rating to the company.
Government and Governmental agencies require financial statements of an enterprise for some legal and control purpose.
For some disputed matters, High Courts, Supreme Courts and arbitrators also require financial statements to settle the dispute.
Financial journals, newspapers etc. require financial statements for analysing and reporting of state of affairs of the enterprise for their readers.
Above all, the investors-shareholders, debentureholders, brokers, underwriters, financial institutions like UTI, mutual finds etc. all need financial statements to assess the company.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考|LIMITATIONS OF FINANCIAL STATEMENTS

财务报表是财务会计过程的最终产品，各种利益集团将其用于经济、金融和学术目的。因此，财务报表的限制与（a）会计和（b）将报表用于特定目的的限制有关。
财务报表的重要且具有影响力的限制是：
[财务报表的构建应用了一些基本的会计假设，称为公认会计原则 (GAAP)，涵盖惯例、概念、假设。在实体经济和商业领域，这些原则可能行不通，也可能无法实现。]
货币计量是财务报表要素的基本表达单位。但是这种货币计量的重要假设是货币的恒定价值，这只是一种想象的经济状况。
赋予财务报表要素的值是历史值。由于会计记录是历史记录，货币价值变化以及资产和负债价值变化的影响不会出现在财务报表中。因此，价格水平变化的影响并未反映在财务报表中。
财务报表显示一定时期（通常为一年）的财务和经营成果。但真正的结果只有在业务结束后才能知道。财务报表中给出的报告仅为定期报告，并非最终报告。
财务报表不显示资产和负债的当前或现时和可变现价值，因为这些是根据历史成本编制的。
在评估过程中应用个人判断和主观因素是财务报表的另一个限制。坏账准备、折旧准备等的估计是会计系统中主观估值的例子。
多年的成本分配是另一个无法准确解决的问题。这会导致损益计算不正确和资产估值不正确。
处理同一项目时采用多种方法是财务报表的另一个局限性。存货、折旧等的会计处理方法有很多种。一种方法给出一个值，另一种方法给出同一项目的另一个值，这在得出净利润或亏损数字和确定实际财务状况方面产生了问题。替代方法的这种可用性提供了通过事态管理来装饰门面的替代范围的可用性。
非经济因素或其他不能以货币单位表示的因素在财务报表中没有位置。因此，定性要素不能在财务报表中表达。但众所周知，管理层和员工的专业知识决定了组织的发展和未来。
商业周期对商业公司的影响很大。但财务报表无法适应周期性波动的这种影响。
编制损益表的一项重要原则是匹配原则。根据这一原则，只有那些可以与收入的收入相匹配的费用才被确认。因此，估算成本被忽略，不像经济学中成本和收入是通过增值过程来衡量的。
财务报表无法适应会计的各个方面和维度，即人力资源会计、价格水平会计、成本会计等。

会计代写|财报分析代写Financial Statement Analysis代考|OBJECTS OF FINANCIAL STATEMENTS(NEED FOR FINANCIAL STATEMENTS)

财务报表的目的是为用户提供真实和公平
的 (a) 财务状况和
(b) 损益表。
《公司法》第 210 条也要求编制财务报表。第 210 (i) 款规定，在每次年度股东大会上，董事应向公司提交
(a) 期末资产负债表， (
b) 该期间的损益表。
第 211 条要求资产负债表应真实公正地反映公司的财务状况，损益表应真实公正地反映公司的损益。
金融机构要求在向任何企业发放贷款之前，必须审查该企业的财务报表。这将使金融机构能够评估企业的财务状况和盈利能力。
证券交易所还要求上市公司为股票上市提交财务报表。
信用评级机构还需要公司的财务报表来确定和授予公司评级。
政府和政府机构出于某些法律和控制目的需要企业的财务报表。
对于一些有争议的事项，高等法院、最高法院和仲裁员也需要财务报表来解决争议。
财经期刊、报纸等需要财务报表，以供读者分析和报告企业的状况。
最重要的是，投资者——股东、债券持有人、经纪人、承销商、金融机构如 UTI、共同基金等都需要财务报表来评估公司。

会计代写|财报分析代写Financial Statement Analysis代考请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。

微观经济学代写

线性代数代写

线性代数是数学的一个分支，涉及线性方程，如：线性图，如：以及它们在向量空间和通过矩阵的表示。线性代数是几乎所有数学领域的核心。

博弈论代写

微积分代写

计量经济学代写

MATLAB代写

2022年8月8日2022年8月8日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|FIN4461 FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

如果你也在怎样代写财报分析Financial Statement Analysis FIN4461这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合，可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

财报分析Financial Statement Analysis FIN4461是审查和分析公司财务报表的过程，以做出更好的经济决策，在未来获得收入。这些报表包括利润表、资产负债表、现金流量表、账目说明和权益变动表（如果适用）。财务报表分析是一种方法或过程，涉及评估一个组织的风险、业绩、财务健康和未来前景的特定技术。它被各种利益相关者所使用，如信贷和股权投资者、政府、公众和组织内部的决策者。这些利益相关者有不同的利益，并运用各种不同的技术来满足他们的需求。例如，股权投资者对组织的长期收益能力感兴趣，也许对股息支付的可持续性和增长感兴趣。债权人希望确保组织的债务证券（如债券）的利息和本金在到期时得到支付。

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会计代写|财报分析代写Financial Statement Analysis代考|FIN4461 FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

会计代写|财报分析代写Financial Statement Analysis代考|FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

The Companies Act, 1956, has provided certain important requirements regarding recording, documentation, and format of disclosure of accounting information for companies registered under the Act.
(i) Section 209 (1) states that every company shall keep at its registered office proper books of account with respect to-
(a) all sums of money received and expended by the company and the matters in respect of which the receipts and expenditures take place.
(b) all sales and purchases of goods by the company.
(c) the assets and liabilities of the company, and
(d) in the case of a company pertaining to any class of companies engaged in production, processing, manufacturing or mining activities, such particulars relating to utilisation of material or labour or to other items of cost as may be prescribed, if such class of companies is required by the Central Government to include such particulars in the books of account : …………..
The term ‘Proper books of Account’ has not been defined in the Act, but an indirect explanation has been provided in the sub-section (3) of the said Section $209 .$
This section states : ‘For the purposes of sub-section (1) and (2), proper books of account shall not be deemed to be kept with respect to the matters specified therein,-
(a) if there are not kept such books as are necessary to give a true and fair view of the state of the affairs of the company or branch office, as the case may be, and to explain its transactions; and,
(b) if such books are not kept on accrual basis and according to the double entry system of accounting.’
Statutory Books to be Maintained by a Company
Under different sections of the Companies Act, 1956, a company is usually required to maintain the following books :
(1) Register of members and index under Sections 150 and $151 .$
(2) Register of directors, managing directors, manager and secretary under Section $303 .$
(3) Register of contracts, companies and firms in which the directors are interested under Section $301 .$
(4) Register of debentureholders and index of debentureholders under Section $152 .$
(5) Register of mortgages and charges under Section $143 .$
(6) Register of investments of the company not held in its own name under Section $49 .$
(7) Foreign Register of members and Debentureholders and their duplicates under Sections 157 and $158 .$
(8) Register of director’s shareholding under Section $307 .$
(9) Minute Books under Section $193 .$
(10) Register of investment in securities of any other body corporate; loans made, guarantees given or securities provided to any body corporate.

会计代写|财报分析代写Financial Statement Analysis代考|CONSTITUENTS OF FINANCIAL STATEMENTS

Primarily, Balance Sheet and Profit and Loss Account are the constituents of financial statements. But from decision making point of view financial statements comprise a wide range of other statements too. These are :

Balance Sheet
Profit and Loss Account or Income Statement
Cash Flow Statements
Funds Flow Statements
Statement of Retained Earnings.
Apart from these, sometimes a statement of some important financial ratios is also prepared for ready reference of the users.

Balance Sheet and Income Statement are statutorily required to be submitted before the company at the annual general meeting (Sec 210 of Companies Act). Cash Flow Statement is required along with Balance Sheet and Profit and Loss Account as per the Accounting Standard 3 issued by the ICAI.

The Companies (Amendment) Act, 1988, introduced the concept of Abridged Balance Sheet vide Section 219(1)(b)(iv). The provision dispenses with the requirement of sending detailed Balance Sheet together with lot of schedules, reports and a statement under Section 217(2A), to each and every shareholder.

As an economic device, the Act introduced the concept of Abridged Balance Sheet. Thus the companies may send only the Abridged Balance Sheet, Profit and Loss Account, Directors’ Report and Auditor’s Report to the shareholders as Annual Report. Numerous schedules to the Balance Sheet, detailed statements etc. need not be part of Annual Report.

The statement containing the salient features of the Balance Sheet and Profit and Loss Account etc as per Section 219(1)(b)(iv) has been given in Form 23AB of the Companies (Central Government’s) General Rules and Forms, 1956. The said statement referred to in Rule $7(1)$ shall be approved by the Board of Directors and signed on behalf of the Board in accordance with the provisions of Section 216(1).
Funds Flow Statements and Statement of Retained Earnings are supplementary statements which may be submitted to the management for decision making purpose. These two statements are important from financial management and planning point of view.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考|FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

1956 年《公司法》就根据该法注册的公司的会计信息的记录、文件和披露格式提供了某些重要要求。
(i) 第 209 (1) 条规定，每家公司应在其注册办事处备存有关以下事项的适当账簿：
(a) 公司收支的所有款项以及收支所涉及的事项发生。
(b) 公司所有的货物买卖。
(c) 公司的资产和负债，以及
(d) 如果公司属于从事生产、加工、制造或采矿活动的任何类别的公司，则有关材料或劳动力的使用或可能规定的其他成本项目的详细信息，如果该类别的中央政府要求公司在账簿中包含此类详细信息：…………..
该法案未对“正确账簿”一词进行定义，但在子条款中提供了间接解释该条第(3)款209.
本节规定：“就第 (1) 和 (2) 款而言，不应视为就其中规定的事项保存了适当的账簿，-
(a) 如果没有保存此类账簿为真实和公正地了解公司或分支机构的状况（视情况而定）和解释其交易所必需的；(
b) 如果这些账簿不是按权责发生制和按照会计的复式记账系统保存的。
公司应保存的法定账簿
根据 1956 年《公司法》的不同部分，公司通常需要保存以下账簿：
(1) 第 150 条下的成员名册和索引以及151.
(2) 本节下的董事、常务董事、经理和秘书名册303.
(3) 董事根据第 3 条拥有权益的合同、公司和公司的登记册301.
(4) 债权证持有人名册及债权证持有人索引152.
(5) 根据第 5 条登记抵押和押记143.
(6) 根据第49.
(7) 第 157 条规定的成员和债券持有人的外国登记册及其副本158.
(8) 董事持股登记册307.
(9) 节下的会议记录193.
（十）其他法人证券投资登记簿；向任何法人团体提供的贷款、担保或证券。

会计代写|财报分析代写Financial Statement Analysis代考|CONSTITUENTS OF FINANCIAL STATEMENTS

首先，资产负债表和损益表是财务报表的组成部分。但从决策的角度来看，财务报表也包含范围广泛的其他报表。这些是：

资产负债表
损益表或损益表
现金流量表
资金流向表
留存收益表。
除此之外，有时还准备了一些重要财务比率的声明，以供用户参考。

资产负债表和损益表依法必须在年度股东大会上提交给公司（《公司法》第 210 条）。根据 ICAI 发布的会计准则 3，需要现金流量表以及资产负债表和损益表。

1988 年公司（修订）法案引入了精简资产负债表的概念，参见第 219(1)(b)(iv) 条。该规定免除了根据第 217(2A) 条向每位股东发送详细的资产负债表以及大量附表、报告和声明的要求。

作为一种经济手段，该法案引入了精简资产负债表的概念。因此，公司只能将精简资产负债表、损益表、董事报告和审计报告作为年度报告发送给股东。资产负债表、详细报表等的许多附表不必成为年度报告的一部分。

根据第 219(1)(b)(iv) 条，包含资产负债表和损益表等的显着特征的声明已在 1956 年公司（中央政府）一般规则和表格的表格 23AB 中给出。规则中提及的声明7(1)根据第 216(1) 条的规定，由董事会批准并代表董事会签署。
资金流向表和留存收益表是补充报表，可提交给管理层作决策。从财务管理和规划的角度来看，这两个陈述很重要。

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2022年8月8日2022年8月8日 Financial Statement Analysis, 会计代写, 财报分析

会计代写|财报分析代写Financial Statement Analysis代考|BSAD260 ELEMENTS OF FINANCIAL STATEMENTS

如果你也在怎样代写财报分析Financial Statement Analysis BSAD260这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合，可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

财报分析Financial Statement Analysis BSAD260是审查和分析公司财务报表的过程，以做出更好的经济决策，在未来获得收入。这些报表包括利润表、资产负债表、现金流量表、账目说明和权益变动表（如果适用）。财务报表分析是一种方法或过程，涉及评估一个组织的风险、业绩、财务健康和未来前景的特定技术。它被各种利益相关者所使用，如信贷和股权投资者、政府、公众和组织内部的决策者。这些利益相关者有不同的利益，并运用各种不同的技术来满足他们的需求。例如，股权投资者对组织的长期收益能力感兴趣，也许对股息支付的可持续性和增长感兴趣。债权人希望确保组织的债务证券（如债券）的利息和本金在到期时得到支付。

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会计代写|财报分析代写Financial Statement Analysis代考|BSAD260 ELEMENTS OF FINANCIAL STATEMENTS

会计代写|财报分析代写Financial Statement Analysis代考|ELEMENTS OF FINANCIAL STATEMENTS

The information generally expected from an accounting system are presented through financial statements. Financial statements are the end-result of accounting process which starts with identification of accounting information and recording thereof in the books of primary entry. Conventionally these accounting records are classified into three types of accounts, namely : Personal Accounts, Real Accounts and Nominal Accounts. This classification helps in accounting mechanism of double entry book-keeping and facilitates accounting value measurement of financial position and performance of the enterprise. Financial statements portray these informations, iee. financial position and performance which are interpreted by various user groups to arrive at a decision. Financial position refers to the equation of ‘what is owned’ is equal to ‘what is owed’. ‘What is owned’ is grouped into ‘Assets’ and ‘what is owed’ is grouped into ‘Liabilities’ and ‘Equities’. Performance refers to the fulfilment of the primary objective of the organisation, and, for a business organisation, it is to earn profit. And hence, performance is referred to in terms of profit which is the surplus of income over expenses. Financial Statement exhibits, in proper form, these items, $v i z$, assets, liabilities, equities, incomes, expenses i.e., which are called ‘elements of financial statements.’

Financial Accounting Standards Board, (FASB), USA, have defined ten elements of financial statements in its Statement of Financial Accounting Concept (SFAC) No. 3, December 1980 issue. Of these ten elements, five belong to the Balance Sheet and the rest five are concerned with the revenue statement, i.e. profit and loss statement. These are :
A. Elements of Balance Sheet
(i) Assets
(ii) Liabilities
(iii) Equities
(iv) Investment by owners (increase in ownership interests)
(v) Distributions to owners.
B. Elements of Revenue Statement
(i) Comprehensive income from non-owner sources
(ii) Revenues from on-going major or central operations
(iii) Expenses
(iv) Gains
(v) Losses.
The Accounting Standards Board of the Council of the Institute of Chartered Accountants of India (ICAI) in its Exposure Draft on “Framework for the Preparation and Presentation of Financial Statements'” issued in September 1996 has identified five basic elements of financial statements.

会计代写|财报分析代写Financial Statement Analysis代考|QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS/ACCOUNTING INFORMATION

More important than the availability of accounting information is its qualitative aspects. Because, if the information does not have the utility to the user, the mere availability does not serve the purpose. Access to information is surely the first essential requisite of decision-making process; but equally important aspect is that, quality of a decision and return from the same is dependent upon the qualitative features of the available information. In other words, the attainment of the objectives of financial statements is largely dependent on the quality of the information carried through the elements of the statements. Therefore, it is said that one of the objectives of the financial statements is to provide quality information regarding the financial position and operating performance. In this context it will be worth mentioning to refer the recommendation of Accounting Principles Board (APB) of AICPA, published in 1970 in Statement No. 4: “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises'”.

The APB has underlined seven qualitative objectives of financial statements :

Relevance
Selecting the information that will aid users in their economic decisions.
Understandability
The information so selected must be intelligible and at the same time easily understandable by the users.
Verifiability
The accounting results may be corroborated by independent measures using the same measurment methods.
Neutrality
Accounting information contained in the financial statements is of the character of general purpose information directed towards the common needs of users and are not aimed to serve particular needs of specific users.
Timeliness
To avoid delay in economic decision-making, accounting information is supposed to be available in time to the users.
Comparability
It implies that differences should not be the result of different financial accounting treatments.
Completeness
All the information that “reasonably” fulfills the requirements of the other qualitative objectives should be reported.

财务分析代写

会计代写|财报分析代写Financial Statement Analysis代考|ELEMENTS OF FINANCIAL STATEMENTS

会计系统通常预期的信息通过财务报表呈现。财务报表是会计过程的最终结果，从识别会计信息并将其记录在主要分录簿中开始。传统上，这些会计记录分为三种类型的账户，即：个人账户、真实账户和名义账户。这种分类有助于复式记账的会计机制，便于对企业的财务状况和业绩进行会计价值计量。财务报表描述了这些信息，即。财务状况和绩效，由不同的用户组解释以做出决定。财务状况是指“拥有什么”等于“欠什么”的等式。“拥有什么”分为“资产”，“欠款”分为“负债”和“权益”。绩效是指组织的主要目标的实现，对于商业组织来说，就是赚取利润。因此，绩效是指利润，即收入超过支出的盈余。财务报表以适当的形式展示了这些项目，在一世和、资产、负债、权益、收入、费用，即被称为“财务报表要素”。

美国财务会计准则委员会 (FASB) 在其 1980 年 12 月发行的第 3 号财务会计概念声明 (SFAC) 中定义了财务报表的十个要素。在这十个要素中，五个属于资产负债表，其余五个与收入表有关，即损益表。它们是：
A. 资产负债表的要素
(i) 资产
(ii) 负债
(iii) 股权
(iv) 所有者投资（所有者权益增加）
(v) 对所有者的分配。
B. 收入报表的要素
(i) 来自非所有者来源的综合收入
(ii) 来自正在进行的主要或核心业务的收入
(iii) 费用
(iv) 收益
(v) 损失。
印度特许会计师协会 (ICAI) 理事会会计准则委员会在其 1996 年 9 月发布的“财务报表编制和列报框架”征求意见稿中确定了财务报表的五个基本要素。

会计代写|财报分析代写Financial Statement Analysis代考|QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS/ACCOUNTING INFORMATION

比会计信息的可用性更重要的是它的定性方面。因为，如果信息对用户没有效用，单纯的可用性是达不到目的的。获取信息无疑是决策过程的首要条件；但同样重要的方面是，决策的质量和回报取决于可用信息的定性特征。换言之，财务报表目标的实现在很大程度上取决于报表要素所载信息的质量。因此，据说财务报表的目标之一是提供有关财务状况和经营业绩的高质量信息。

APB 强调了财务报表的七个定性目标：

相关性
选择有助于用户做出经济决策的信息。
可理解性如此选择的信息必须是可理解的，同时用户也易于理解。
可验证性
会计结果可以通过使用相同测量方法的独立测量来证实。
中性
财务报表中包含的会计信息具有针对用户共同需求的通用信息的特征，并非旨在满足特定用户的特定需求。
及时
性为避免经济决策延误，会计信息应及时提供给用户。
可比性
这意味着差异不应是不同财务会计处理的结果。
完整性
应报告“合理”满足其他定性目标要求的所有信息。

会计代写|财报分析代写Financial Statement Analysis代考请认准UprivateTA™. UprivateTA™为您的留学生涯保驾护航。

Category: Financial Statement Analysis

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会计代写|财报分析代写Financial Statement Analysis代考|FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

会计代写|财报分析代写Financial Statement Analysis代考|CONSTITUENTS OF FINANCIAL STATEMENTS

会计代写|财报分析代写Financial Statement Analysis代考|FJNANCIAL STATEMENTS AND STATUTORY REQUIREMENT

会计代写|财报分析代写Financial Statement Analysis代考|CONSTITUENTS OF FINANCIAL STATEMENTS

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会计代写|财报分析代写Financial Statement Analysis代考|ELEMENTS OF FINANCIAL STATEMENTS

会计代写|财报分析代写Financial Statement Analysis代考|QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS/ACCOUNTING INFORMATION

会计代写|财报分析代写Financial Statement Analysis代考|ELEMENTS OF FINANCIAL STATEMENTS

会计代写|财报分析代写Financial Statement Analysis代考|QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS/ACCOUNTING INFORMATION

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