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1、第 1 页会计实习英文报告FinancialanalysisofQingdaoHaierLimitedQingdaoHaierLimitedbyShareLtdprofileHaiersmainbusinessinvolveselectrical,electronicproducts,machineryproducts,municationsequipmentmanufacturingandrelatedaccessoriesmanufacturing.Whichairconditioningandrefrigeratoristhemainproductofthepany,itssalesre
2、venueisthemainsourceofpanyine,bothofwhichaccountedformorethan80%ofthepanysmainindustryrevenue.Theproductofthedomesticmarketsharehasbeenrankedfirstinthesameindustry,alsohasaconsiderablemarketshareinforeigncountries.Haierrefrigeratorintheglobalrefrigeratorbrandmarketsharerankingfirstinthetop.1.profita
3、bilityanalysisQingdaoHaier20*-20*annualprofitabilityTheprofitmarginofassetsyieldoffinancialindexassets(RMB)20*3534271176239126620*370543140431391320*57510201901643632020*628113423137681781From20*to20*QingdaoHaiersprofitabilitycontinuestorise,especiallyin20*rosefaster2.SolvencyanalysisQingdaoHaier20*
4、-20*annualsolvency20*53341l1067130720*2652012533376620*1931203694598120*1713537035987Overallsolvencyisstrong,especiallyinthe20*and20*liquidityratioofover2,theratioofthespeedoftheratioexceededL,butthisistheperformanceoflowefficiencyoffunds.Althoughther第 2 页atioofcurrentandrateof2yearsof20*and08yearso
5、fflowhavedeclined,butdoesnotaffectthesolvency,andtheutilizationoffundsincreased.Therisingrateofassetliability,resultinginthelong-termsolvencyhasdecreased,buttheassetliabilityratioisnomorethan50%,long-termsolvencyisstillstrong.3.OperatingefficiencyanalysisQingdaoHaier2-5-20Pengannualoperatingefficien
6、cyTotalassetsinventoryturnoverofinventoryturnoverreceivablesFinancialindexTurnoverrate(time)daysturnoverrate20*2381685213167620*251515237616420*30011163225302420*26097836824428Inventoryturnoverratehasdeclined,butparedwiththesameindustryHisenseisstillveryhigh,Hisenseelectric20*inventoryturnoverrateis
7、6.8.Accountsreceivableturnoverratein20*and20*thantheHisenseelectricalappliancetolow,HisenseElectric,thetwoyearsofaccountsreceivableturnoverraterespectivelyis27.09and26.71,butin20*and20*,QingdaoHaiershouldbereceivableturnoverratehasbeengreatlyimproved,cashflowsituationisimproved.Thetotalassetsturnove
8、rrateisrelativelystable,andisslightlyhigherthantheindustrylevelCashstatusanalysisTable20*QingdaoHaier20-4PengannualcashstatusCashflowcashcashoperatingcashFinancialindexDebtratiothantotalflows20*64846472283467953520*583957306271230162620*316330944341278857520*2965290943313175896Cashflowra第 3 页tiohasd
9、eclined,ontheonehand,theshort-termdebtserviceabilityoftheenterprisedecreased,ontheotherhand,thecapitalutilizationoftheenterprisedecreased.20*64.84%cashflowthanwiththesameindustryistoohighpared,capitalutilizationrateislow,soIthinkcashflowratiowillcontinuetodeclineforinvestorsisagoodinformationandcash
10、flowratio29.65%in20*paredwiththesameindustryisrelativelyhigh,sowillnotbefinancialrisk.Theriseofthesalescashratioshowsthattherecoveryofcashisbetter,andthisisechoedwiththeincreaseofthereceivableturnoverrateinthepreviousaccountsOverallassessment,conclusionsandremendations1.capitalstructurepolicyanalysi
11、sThepanyisnowalowliability,low-riskcapitalstructure.Becauseitislow-risk,sothelevelofreturnisnothigh,inthesameindustryatamediumlevel.Indicatingthatpaniesmaybeappropriatetoincreasethelevelofdebt,inordertoraisemorefunds,toexpandthescaleofenterprises,ortosomehighprofit,highriskindustrytomakesomeappropri
12、ateinvestment,toenhanceshareholderreturnrate.2.workingcapitalpolicyanalysisFrom20*-20*,QingdaoHaiersinventoryturnoverratesareonadownwardtrendbutdecreasedslightly,butmuchhigherthanthelevelofthesameindustry,accountsreceivablerecoveryperiodthereisanupwardtrend,slightlyhigherthanthelevelofthesameindustr
13、y.Workingcapitaldemandhasedgedup,workingcapitalisrelativelysufficient.Theamountofshort-第 4 页termdebtandcashreservesessentiallyflat,thepanycannotborrowfromthebanktomaintaintheoperation,indicatingthatitsdebtserviceability,financialflexibilitycanalsobeimproved.3GrowthforceanalysisQingdaoHaierpastthreey
14、ears,theaveragesalesgrowthrateof24.07%,intheListingCorporation(64l/1710),intheirhomeappliancesindustry.Therankingsare/19,andtheepitaxialgrowthisreasonable.TheaverageearningsofthepastthreeyearsTherateofforcegrowthwas51.89%inalllistingCorporationrankings(488/17lO),Inthehomeapplianceindustryrankedas(9/
15、19),reasonableprofitability.Reference：1.ChristianGollier.Discountinganuncertainfuture.JournalofPublicEconomics,20*2.LEBASMICHEL,EUSKEKEN.AConceptualandOperationalDelineationofPerformance.BusinessPerformanceMeasurementTheoryandPractice.20*,:89-93.3.CharlesT.Horngren.IntroductiontoManagementAccounting
16、.PrenticeHall.19984.CHINESEENTERPRISEACCOUNTINGOFVILLAGESANDTOWNS5.expandingfinancingdoorways.篇二：某某公司会计实习报告。某某公司会计实习报告摘要:经过三年多的会计电算化理论学习后，我于7月1日至9月31日期间在某某公司实习会计工作。我怀着认真的态度对待这次实习工作，力争能对我的会计工作能力有一个提升。在两位长辈的悉心指导下，我把课本上的知识联系到了实际工作当中，对于填制和审核凭证、登帐、编制报表等工作有了更加深刻的了解。也为我将来从事会计工作打下了扎实的基础。关键词：实习;会计;会第 5 页计凭证;登帐；编制报表一、实习单位介绍及工作流程(一)实习单位介绍空（二）工作流程一般会计工作的
