Xinhua Department Store In 2005 The Financial Situation Of Systematic Analysis

This dissertation gives a comprehensive and detailed analysis on the 2005 financial statement of Xinhua Department Store (Co. Ltd) as a typical case study and comments on its overall situation such as profitability, cash flow and general assets, etc. in 2005. In addition, it points out the real problem of this enterprise.This paper is composed of three chapters. The first chapter is theoretical systematic analysis of its financial standing including two major theories -- its financial situation and quality characteristics as well as systematic analysis of its financial standing quality.The second chapter provides some basic information of Xihua company, which is comprised of a brief introduction to the company and its management and business operation in 2005.The third chapter is the comprehensive analysis of the 2005 Annual Report of Xinhua Department Store (Co. Ltd).First of all, it gives a comprehensive analysis on the financial statement in terms of business scope, characteristics of its operation and management, major shareholders, course of changes and development;Secondly, it focus on the choice of words of the audit report;Thirdly, preliminary analysis of financial ratio has been done. Top priority has been given to the profitability and financial standing ratio analysis;Fourthly, comparative analysis has been done to three financial reports in the light of the detailed information disclosure of major items in the report annotation. The profit statement analysis focuses on gross profit rate, period expenses, returns on investments etc. The cash flow statement analysis is based on the characteristics of its business operation, investment and fund raising. The balance sheet of assets and liabilities analysis is mainly about the structure and changes of its capital and assets as well as the quality of the assets.Finally, an overall evaluation and suggestion on the company's financial situation has been given.