计算机论文代写
Small and Medium Enterprises
Small and medium-sized entities, contributes significantly to the UK economy .However SME’s in UK are not distinguished on the basis of size, revenues and employee number and is defined as one which do not have public accountability, and publish general purpose financial statements for external users (Vandana Goel). The various external users which use the financial statements of SME’s are-
 Banks for giving loans to SMEs.
 Vendors dealing with SMEs use it to make decisions about credit and price.
 Credit rating agencies to gradate SMEs.
 Customers use it to do business with SMEs
 Shareholder’s use it to know about the condition of the business.

Why is common IFRS needed for SME’s?
The Small and medium enterprises also need a common accounting procedure which could be comparable .The reasons for the requirement of a common accounting procedure for SME’s are:
 SME’s for their functioning requires loans from banks and banks relies on financial statement in making lending decision, establishing rate of interest and time period for loans.
 The use of financial statements is also established for vendors before buying things from the buyers there financial capabilities need to be judged.
 Financial statements are also required by credit ratings agency across the world. These reported figures help in rating.
 For suppliers located out of the country a standard financial statements is helpful and it ables to anticipate a feasible long-term business relationship.
 A common statement would help in comparison across business by investors.

计算机论文代写 中小企业
中小企业

中小型单位,大大有助于英国经济。但是中小企业在英国并没有上规模的不同,收入和员工人数和被定义为一个没有公众的问责,并发布通用财务报表的外部使用者(Vandana Goel)。各种外部的用户使用的中小企业的财务报表—

银行给中小企业贷款。

供应商应对中小企业利用它使信贷和价格的决定。

大中小企业信用评级机构。

客户使用它与中小企业做生意

股东用它来了解企业的情况。

为什么常见的国际财务报告准则的中小企业所需要的?

中小企业也需要一个共同的会计程序,具有可比性。为共同对中小企业会计程序的要求的原因:

中小企业的运作需要从银行和银行贷款在贷款决策依赖于财务报表,利率和贷款期限建立率。

财务报表的使用也建立了供应商之前,从那里的财务能力,需要判断买家买东西。

财务报表也被全世界所需的信贷评级机构。这些报告的数据帮助评级。

供应商坐落在国家标准的财务报表是有益的,它能够预见到一个可行的长期业务关系。

共同声明将有助于整个业务的投资者比较。

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