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會計assignment代寫:兗州煤業案例研究

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  • 會計assignment代寫 兗州煤業案例研究
     
    本文以兗州煤業股份有限公司為例,對租賃會計進行了分析。這家公司在紐約證券交易所上市,最近幾年經營良好。它位于中國山東省。
    本文將探討基于年度報告的租賃會計的分類、確認和初步及隨后的計量。第三部分對兗州市煤炭有限公司的現狀進行了探討,并對租賃的影響進行了研究,以期對讀者有進一步的了解。
     
    在最近的一段時間里,IASB和FASB提出了租賃會計的變更。公司需要監督新會計準則和修訂會計準則的發展,以便盡早發現對公司的潛在影響。本文以兗州煤業股份有限公司為例,從承租人角度分析租賃會計準則的變化對公司的影響。
     
    從上述信息和兗州公司目前的租賃情況來看,讀者可以從這個選擇的公司角度更好地了解煤炭行業的財務環境。公司以融資租賃方式租賃主要設備20年左右。在租賃合同的最后一期,兗州公司可以以低廉的價格購買這一主要設備的剩余壽命。但是,根據相互關系和合作條件,工作場所的租金將繼續或終止。
    總之,分析市場狀況和產品前景是兗州公司在國內外市場競爭環境中取勝的第一步,也是重要的一步(安得烈,2000)。
     
    本文存在一定的局限性。例如,由于特殊的產品需求和更廣闊的市場前景,煤炭行業并不是最值得探索和研究的典型案例。租賃會計的分析將擴展到更為典型的案例研究,所收集的數據應該更具體、更全面。

    會計assignment代寫 兗州煤業案例研究

    In this paper, the author chose Yanzhou Coal Mining Co. Ltd as an example to analyze the leasing accounting. This company was listed on New York Stock Exchange and had a good operation over the last few years. It was located in Shandong province in China. 
    The author is going to explore the classification, recognition, and initially and subsequently measurement of leasing accounting based on the annual report. What’s more a summary of the proposed rules and regulations for lessee is provided to make more exploration of the current status of Yanzhou Coal Mining Co. Ltd. In the third part, the research on the influence of leasing is put forward for reader’s further understanding.  
     
    In the recent period of time, IASB and FASB propose changes to lease accounting. Companies need to monitor the development of new and revised accounting standards in order to be aware of potential impacts on the company as early as possible. In this report,Yanzhou Coal Mining Co.Ltd. will be selected as an example to discuss and show the effects on the company because of the changes of lease accounting standard from the aspect of a lessee. 
     
    Seen from the above information and the current leasing condition of Yanzhou Company, the reader may have a better understanding of financial context of coal industry in the perspective of this chosen company. The company leased for the major equipment for producing coal in financial leasing measure for about 20 years. In the last of the leasing contract, the Yanzhou Company could buy the ownership of this major equipment for the rest efficient life in a low price. However, the rent for the workplace will continue or terminate according to the mutual relationship and co-operation condition. 
    All in all, analyzing the market condition and product perspective is the first and significant step for Yanzhou Company to win in competitive environment both in domestic and foreign markets (Andrew, 2000). 
     
    There are some limitations of this paper. For example, the coal industry does not the most outstanding and typical case to explore due to some special product requirement and much more prosperous market prospects. The analysis of leasing accounting will extend into more typical case study and the data collected should be more specific and overall. 

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