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Profitability Analysis Thesis Outline 1 Title: Analysis and Research on the Financial Statements of WK Real Estate Company

catalogue

abstract

abstract

catalogue

Introduction to Chapter 1

The research background and significance of 1. 1

1. 1. 1 research background

The research significance of 1. 1.2

1.2 research methods and contents

1.2. 1 research methods

1.2.2 research content

1.3 Research Summary at Home and Abroad

1.3. 1 Review of Foreign Literature

1.3.2 domestic literature review

1.4 research innovation

The second chapter is related theories of financial statement analysis.

2. 1 Overview of financial statement analysis

2. 1. 1 the concept of financial statement analysis

2. 1.2 Principles and steps of financial statement analysis

2.2 financial statement analysis method

2.2. 1 comparative analysis method

proportional analysis method

2.2.3 Factor analysis method

dupont analysis

2.3 the significance of financial statement analysis

2.3. 1 limitations of the financial statements themselves

2.3.2 Questioning the reliability of financial statements

2.3.3 The limitations of analysts themselves

Chapter III Development of WK Real Estate Company

3. 1 Development of China's real estate industry

3. 1. 1 China real estate development status.

3. 1.2 China real estate development prospects

3.2WK the development history of wk real estate company

3.2. 1WK Overview of Real Estate Company

3.2.2WK Development of WK Real Estate Company

Chapter IV Analysis of WK Real Estate Financial Statements

4. 1WK real estate assets project analysis

4.2WK Real Estate Profit Project Analysis

4.3 Week Real Estate Cash Flow Project Analysis

4.4 Real estate unit capacity analysis

4.4. 1 solvency analysis

4.4.2 Analysis of operational capacity

4.4.3 Profit Analysis

4.4.4 Development capability analysis

4.4.5 Comprehensive analysis

Chapter V: Problems and improvement suggestions in the analysis of WK real estate financial statements.

5. 1WK Problems in the analysis of real estate financial statements

5.2 Suggestions for improving the problems existing in the analysis of WK real estate financial statements

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Further reading: net interest rate of assets

The net interest rate on assets, also known as the rate of return on assets, the rate of return on investment or the rate of return on assets, is the ratio of the net profit of an enterprise to the average total assets in a certain period, and the calculation formula is:

Return on assets = net profit ÷ average total assets × 100%

Average total assets = (total assets at the beginning+total assets at the end) ÷2

The net interest rate of assets is mainly used to measure the ability of an enterprise to use assets to obtain profits, reflect the utilization efficiency of its total assets, and indicate the net profit that an enterprise can obtain per unit asset. The higher the ratio, the stronger the profitability of all assets of the enterprise. This indicator is directly proportional to the net profit rate and inversely proportional to the average total assets.

Comparing the company's net profit in a certain period with the company's assets, we can see the effect of the company's asset utilization. The higher the index, the higher the efficiency of asset utilization, indicating that the company has achieved good results in increasing the use of income funds; Otherwise, the situation is just the opposite. The net interest rate of assets is an indicator, and the assets of a company are formed by investors' investment or liabilities. Net profit is closely related to the company's expectation, asset structure and management level. In order to correctly evaluate the company's management level and tap the potential of improving the profit level, securities analysts can use this index to compare with the current, planned, industry average level and advanced companies in the industry, and analyze the reasons for the differences. The main factors affecting the net interest rate of assets are: the price of products, the level of unit cost, the number of products produced and sold, and the amount of funds occupied.

Profitability Analysis Paper Outline II [Abstract] There are great differences between enterprises and non-profit organizations, so there are also obvious differences in accounting. With the reform and further development of China's economic system, the accounting system in China is also undergoing important changes. At present, the accounting system implemented by non-profit organizations is still the traditional accounting system. In order to make the financial management of non-profit organizations more effective, we must pay enough attention to its accounting system. Enterprises should put the non-profit of non-profit organizations in the first place, and fully apply accounting theory to the operation of non-profit organizations under the guidance of "non-profit".

[Keywords:] enterprise; Non-profit organizations; Accounting system; financial management

I. Overview of non-profit organizations

(A) the connotation of non-profit organizations

Literally, a non-profit organization refers to an organization that has no profit income. In other words, there is a significant difference between such an organization and the general profit-making organization, that is, this organization has no room for profit. At the beginning of its establishment, such organizations included non-profit-making standards. In China, non-profit organizations mainly include some foundations, charitable organizations and China Red Cross Society. Generally, such institutions will also have some income, but their income is mainly not profitable income, but used in other aspects.

(B) the characteristics of non-profit organizations

Generally speaking, non-profit organizations mainly have the following characteristics: first, non-profit. In other words, non-profit organizations are not for profit. Although non-profit organizations will have some money income, it is not their profit income, but the basic material basis for their existence as an organization. Second, public welfare, in China, non-profit organizations generally have the characteristics of public welfare. The so-called public welfare means that the purpose of non-profit organization design is to realize public or general interests in society, not to realize their own interests. Third, general non-profit organizations also have their own articles of association. Non-profit organizations should also have corresponding institutional measures, that is, non-profit organizations are not unorganized and undisciplined, but are based on relatively strict institutional measures. Without the corresponding system guarantee, non-profit organizations have no meaning and foundation for existence. It can be said that the system is the foundation of non-profit organizations.

(C) the particularity of non-profit organizations in China at this stage.

At present, there are a large number of non-profit organizations in China, which are full of all aspects of social life. In the current market economy reform in China, non-profit organizations are also facing the following particularities: First, they lack the stamina for development. That is to say, in China, non-profit organizations lack the motivation to develop to a great extent, which is related to the characteristics of non-profit organizations and the current policies and measures in China. Many times, China's encouragement measures for non-profit organizations are not in place, which also causes the problem of insufficient development potential. Second, some non-profit organizations have a serious crisis of trust. Some non-profit organizations failed to properly supervise their income in all aspects, which led to a serious crisis of trust, such as the crisis of trust of the China Red Cross, because they could not convey the whole accounting management process in a transparent way, which led to public misunderstanding of the China Red Cross and objectively hindered the development of the China Red Cross.

Two. Overview of non-profit organization accounting

(A) the accounting objectives of non-profit organizations

Non-profit organizations have much higher requirements for accounting objectives than for-profit organizations. This is determined by the characteristics of non-profit organizations. Non-profit organizations do not take profit as the main goal, which determines that non-profit organizations must achieve the following accounting objectives: First, openness and transparency. This refers to an external accounting goal of non-profit organizations, because for non-profit organizations, most of their main operating funds come from outside their organizations. If a non-profit organization wants to gain recognition and trust from the outside, it must ensure the transparency of its operating funds. That is to say, a non-profit organization cannot only be open and transparent internally, because such openness and transparency is of little significance to non-profit organizations. Second, the scientific nature of capital operation. Different from for-profit organizations, the funds of non-profit organizations are mainly invested in different fields, which will not bring any economic benefits to non-profit organizations. Therefore, when compiling accounting statements or final accounts, non-profit organizations must pay attention to applying their own funds to corresponding subjects to ensure the scientific operation of non-profit organizations' funds, which is a problem that non-profit organizations must face and the main goal of their capital operation. Third, public welfare. As mentioned above, public welfare is an important feature of non-profit organizations, which requires non-profit organizations to exert their influence and make contributions to society mainly by relying on their public welfare, which is also the requirement of accounting objectives of non-profit organizations.

(2) Accounting subjects of non-profit organizations

The accounting subject of non-profit organization refers to the main accounting object of non-profit organization when it implements accounting behavior. The accounting subjects of non-profit organizations include the following aspects: First, the sources of funds of non-profit organizations. In other words, where do the funds of non-profit organizations come from? This is a popular saying. In other words, non-profit organizations must find out its sources of funds, not only internal but also external. This is a natural requirement of non-profit organizations. If non-profit organizations are not clear about this problem, it will easily lead to a crisis of trust. Many non-profit organizations' statements on this issue are inconsistent with the facts, which is the explanation of this situation. Second, how the funds of non-profit organizations operate. In other words, the popular saying is how money is used, which is a very important part of the accounting subjects of non-profit organizations, that is, how money is spent. If non-profit organizations use their own funds to make profits, it is a serious violation of their basic articles of association and rules. Therefore, non-profit organizations must keep clear accounts on this accounting subject. Third, internal costs. This refers to the accounting operation of internal personnel or internal offices of non-profit organizations, and it is also one of the accounting subjects of non-profit organizations.

Third, the comparison between enterprise accounting and non-profit organization accounting.

(A) the difference between the two accounting concepts

Fundamentally speaking, enterprise accounting refers to accounting statements, financial operations, financial accounts and so on. Business accounting is based on the operating conditions of the enterprise due to its own profitability. In other words, the pursuit of corporate accounting is always profit surplus. Enterprise accounting always puts the interests of the enterprise first in the process of calculating or applying enterprise accounting. On the contrary, non-profit organization accounting has no interest demand and does not need to put profits on accounting objectives. It takes the source and use of funds as the main accounting subjects.

(B) Comparison of accounting intelligence between the two.

Generally speaking, the intelligence of enterprise accounting is more obvious than that of non-profit organizations, which is mainly due to the fact that enterprise accounting is mainly aimed at the financial situation of enterprise production, operation, settlement and budget, and the complexity of these tasks affects the complexity of enterprise accounting in a deep level, which in turn objectively promotes the development of enterprise accounting intelligence. The intelligence of non-profit organizations is lower than that of enterprise accounting, mainly because the general accounting work and accounting process of non-profit organizations are not complicated. Enterprise accounting is deepening with the increasingly fierce market competition, and the intelligence of enterprise accounting is also advancing with this intelligent process. Therefore, the intelligence of enterprise accounting is constantly improving with the development of enterprises. The amount intelligence of non-profit organizations is based on the characteristics of the organization and carries out corresponding accounting intelligence. (C) Comparison of two accounting standards

The accounting standards of enterprise accounting are more complicated than those of non-profit organizations, because the accounting standards of enterprises must be based on profits, and without profits, there will be no accounting intelligence of enterprises. Therefore, we believe that the accounting standards for enterprises are constantly strengthened with the increasing competitiveness of enterprises participating in the market, that is, the fiercer the market competition, the higher the complexity of the accounting standards for enterprises, which is determined by market laws. The accounting standards of non-profit organizations are relatively simple, which is also because non-profit organizations do not have to participate in market competition. In other words, non-profit organizations have no profit demand, so there is no corresponding accounting standard to restrict their development. The accounting task of non-profit organizations is often simple and stable.

(D) Comparison of two kinds of accounting statements

Enterprise accounting statements are produced in the process of enterprise operation and have a stable structure. In other words, enterprises often have relatively transparent institutional requirements for their internal operating conditions, especially the flow of funds. Without transparent system requirements, enterprises will not have a transparent profit system. The transparency of enterprise accounting statements is internal to the enterprise, and enterprise accounting statements are the basic or main basis of enterprise financial budget. Therefore, any enterprise pays special attention to the quality of its accounting statements in the process of development. The accounting statements of non-profit organizations are not as complicated as those of enterprises to some extent, and their main task is to explain the source and application of funds. This is the main difference between the two accounting statements.

Fourthly, the feasibility analysis of constructing the accounting system of non-profit organizations.

(A) Discussion on the standardized path

To a certain extent, the accounting system of non-profit organizations has been at an irregular level, on the one hand, because non-profit organizations themselves do not need special and specialized accounting systems, because non-profit organizations are mainly established based on their public welfare. From the beginning, the relationship between non-profit organizations and accounting is not too close, because fundamentally speaking, the accounting system is mainly set up for profit-making organizations, that is to say, accounting itself is not aimed at non-profit organizations from the beginning. Non-profit organizations have developed to a certain extent in society, and people's material living standards have been continuously improved. On the basis of constantly enriching spiritual life. Therefore, this objectively leads to the nonstandard accounting system of non-profit organizations. At present, non-profit organizations need to standardize their accounting system, mainly from the following aspects: First, standardize the source of funds. The main investors of non-profit organizations must be specific and standardized. There should be no confusion, because once the source of funds of non-profit organizations is confused, it will lead to its trust crisis. Second, do a good job of division of labor and cooperation within non-profit organizations. Non-profit organizations are usually the most prone to problems, and internal phenomena emerge one after another because the accounting system is fragmented and there is no quantitative standard.

(B) Do a good job of internal and external supervision of the accounting system.

This means that although non-profit organizations have their unprofitable side, in general, non-profit organizations have certain problems in capital sources and capital operation. As long as there is such a situation, it is easy to breed fund abuse or irregular use of funds. In view of this situation, non-profit organizations must supervise their accounting system, mainly including internal and external aspects: first, internal aspects. A corresponding supervision mechanism should be set up within the non-profit organization, and the supervision mechanism or supervision institution must be absolutely independent of any other institution, that is to say, the supervision institution within the non-profit organization must maintain its independence, so as to maintain its absolute supervision power to a certain extent. If the supervision organization of non-profit organizations loses its independence, its supervision function will be greatly reduced, and the establishment of such a supervision organization is of little significance, and even the development of non-profit organizations will fall into crisis. Second, strengthen external supervision institutions. That is to say, in addition to non-profit organizations, it is necessary to set up corresponding external supervision institutions, which must have certain binding force on the accounting system of non-profit organizations. If the external supervision institutions of non-profit organizations do not have certain control over non-profit organizations, then the establishment of such external supervision institutions is superficial. From the above two aspects, the supervision institutions of non-profit organizations must cover both internal and external aspects, so that such supervision institutions are meaningful and valuable, and also help and promote the standardization of their accounting systems.

Fifth, the accounting standardization strategy of non-profit organizations

(A) standardize the financial reporting system

Financial report is a work that any non-profit organization must attach importance to. On the one hand, financial report is a summary of the past work of non-profit organizations, on the other hand, financial report is also the basis of the next financial budget of non-profit organizations. The importance of financial reporting is self-evident. Therefore, the financial report of non-profit organizations must truthfully reflect the operation of non-profit organizations, and on this basis, make financial reports that conform to the characteristics of non-profit organizations. The greatest value of financial report is to reflect the authenticity of financial situation. The realization of authenticity requires not only professional financial knowledge, but also a unique and comprehensive understanding of non-profit organizations, and also the establishment of corresponding and scientific supervision institutions, so as to realize the standardization of financial reports of non-profit organizations in the greatest sense. Standardizing the financial reporting system of non-profit organizations is an important feature of the development of non-profit organizations, and non-profit organizations in any country and region put the standardization of their financial reporting system in an important position of development. This is the need of the long-term development of non-profit organizations and the result of their healthy and benign development.

(b) Strengthening the asset accounting of non-profit organizations.

Asset accounting refers to an accounting method of movable or immovable property generated by non-profit organizations in their operations. Non-profit organizations should regularly conduct certain accounting for their internal assets. Only by defining the internal assets of the organization can we define the internal assets of the organization to a certain extent, and also make the internal financial reports and accounting statements more scientific to a certain extent, which is the inevitable requirement and natural meaning of asset accounting of non-profit organizations. The asset accounting of non-profit organizations must be carried out under a certain supervision system, which is the inevitable requirement of the standardization of asset accounting of non-profit organizations and the inevitable development process of the systematization of accounting of non-profit organizations.

(C) gradually realize the accrual basis

Power is accompanied by responsibility, which is also the basic principle that non-profit organization accounting must adhere to. If people with power have no corresponding responsibilities, then people with power will abuse their power. If people without power have considerable responsibilities, it will inevitably affect their enthusiasm for work. Therefore, it is necessary to establish a corresponding responsibility system within non-profit organizations and realize it through corresponding quantitative standards. We believe that it is of great significance to establish a corresponding responsibility system within non-profit organizations, which is an important aspect of the standardized operation of non-profit organizations and the standardization of accounting systems of non-profit organizations. Of course, we must realize that the accrual system of non-profit organizations cannot be achieved overnight, and it must be carried out in combination with the specific characteristics of each non-profit organization, which is the basic feature of non-profit organizations. Because the establishment goal or process of each non-profit organization is different, we must pay attention to the step-by-step realization of accrual basis.

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The development history of non-profit organizations in China is short, and the research on non-profit organizations in China actually needs to be deepened. The research on accounting problems of non-profit organizations is even weaker. However, we must combine the characteristics and characteristics of non-profit organizations to explore the development process of non-profit organization accounting. In this sense, we must put the non-profit of non-profit organizations in the first place, and fully apply accounting theory to the operation of non-profit organizations under the guidance of "non-profit".

[Reference].

[1] Chen Yiqing. Accounting under the development mode of new non-profit organizations ―― Analysis from the perspective of public welfare entrepreneurship [J]. China Economic and Trade Guide, 20 16 (8): 48-52

[2] Liu Shanshan. Guo jiqiang. Research on Accounting Supervision Mechanism of Non-profit Organizations [J]. Management and Technology of Small and Medium-sized Enterprises, 20 16 (18): 55-56.

[3] Wang Xin. Discussion on some basic problems of non-profit organization accounting [J]. Economic perspective, 2013 (9):137-137

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