复工申请
Index page
一般告知书范文Index page………………………………………..….
Introduction………………………………………….
Background………………………………………..…
Findings
Section 1…………………………………………
Section 2…………………………………………
虎刺
Section 3…………………………………………
Conclusion…………………………………………..
Reference…………………………………………….
Introduction
Background
SSP plc is a company operating in the food manufacturing industry. It is engaged in food processing, supplying all the main supermarket chains with first class process meat products. During the last few years the company has been difficult becau of the BSE and Foot and Mouth dia made a declining demand for meat product. The bad outstanding achievement stopped in 2004 and a partial rebound in the market produced an increa in turnover by nearly 15%. It is expected that this rebound in the market will gather momentum over the coming year and the SSP plc is planning to take even greater strides forward by opening a new processing plant in Glasgow. 香白杏
As requested in the chief executive’s memo of 30 December, here is my report summarising and analysising the financial position of the SSP plc for the year 2003 and 2004.
手工制作花
Outline
The main body of the report will evaluate five parts:
Part 1--- Analyze the urs of financial information and the purpo of using.
折纸垃圾盒Part 2--- State of financial source and categorize with their characteristics.
Part 3---Explain the cash flow statement of SSP plc.
Analyze the recent financial performance and position of the SSP plc.
(Including my recommendations about how to improvement of business performance)
Findings
Section 1. Urs of financial accounts.
Urs of financial statements are a group of people or organizations who u the information to make evaluations and decisions. Urs of financial information can be divid
ed into two categories: internal and external urs.
Now, I will u a table to show you the urs’ purpo and sources of information they u to get the statements.
Section 2. Source of finances
To run a business, organizations require finance for different propos and for varying lengths of time. In the finance, we divide sources of capital into two categories: equity capital and loan capital. Equity capital is the finance provided by the owner and there is no interest to pay. Loan capital refers to money that is borrowed from a source outside the business. The interest of loan capital must be paid. Sources of finances could be clarified into short, medium and long term. The short-term refers to finance that are borrowed for a period of no more than one year. The medium-term refers to funds that are borrowed for a period of between two and ten years. Long-term refers to funds that are borrowed for a period of more than ten years.
In the ca study, the source of finances of SSP plc is: trade creditors, tax, bank overdraft, debentures, ordinary share capital and the retained profits from last account period.
陶渊明集Short-term sources:
1. Trade creditors:
Trade creditors are produced when the purcha of raw materials or stock is delaying to pay, thus, there is more cash which would be ud for other us. There is also an interest free way of raising finance. However, the credit could lead to poor relations with suppliers and the customers may forfeit discounts.
The credit is ￡544,000 in 2003 and it decread to ￡405,000 in 2004. The percentage of decrea is %. The decrea of credit infers that SSP plc has a good financial situation that it has a strong ability to pay credits back to suppliers. This could improve the relationship with suppliers.
墨斗鱼的做法
2. Bank overdraft:
Bank account holders can prearrange with the bank to draw cheques to a greater value than the actual balance in the account. Interest should be paid by customers and bank charges will apply where an overdraft limit has been exceeded. Bank overdraft is flexible and cheap. It has a low cost. Some small bank overdraft even has a free of charge.
SSP plc had no overdraft but the number incread to ￡86,000 in 2004. The increa shows that the company borrowed money from bank for its expansion in Glasgow.
Long-term sources:
1. Debentures:
Debentures are loans make to companies that carry a fixed rate of interest. The company’s fixed asts normally cure debentures. Debentures have a fixed time period or an open time period. The shareholders are not debenture holders. A debenture interest is paid as an expen not an appropriation of profit.
