金融论文代写

美国论文代写 贸易付款

论文代写:

流动比率和刁钻的玛莎百货的比例分别下降了0.16和0.17在2013年由于减少现金、短期金融资产和贸易应付款项,并增加在贸易和其他应付款项,和短期借款。公司存货周转期的增加在2012年从2012年的40.28天40.28天。这表明需要的天数,公司将原材料变成现金。存货的增加(12.52%)和减少现金(2013年3.16%)证实了这一点。收集期间平均下降从2013年的4.25天,4.25天。这表明从应收账款的有效收集现金。应收款项的减少(3.16%)揭示了这一点。然而,现金和现金等价物并不增加由于短期投资和实际利率。计算平均付款时间,考虑到当前年度贸易和其他应付款;它从2013年的56.68天,56.68天略有增加。贸易应付款项的增加证实了这一点。

Current ratio and acid-test ratio of Marks and Spencer decreased by 0.16 and 0.17 respectively in 2013 due to the reduction in cash, short-term financial assets and trade payables, and increase in trade and other payables, and short-term borrowings. Inventory turnover period of the company increased from 40.28 days in 2012 to 44.95 days in 2013. This indicates the number of days that the company takes to turn their raw materials into cash. The increase in inventory (12.52%) and decrease in cash (3.16%) in 2013 confirms this. Average collection period decreased from 4.25 days to 4.14 days in 2013. This indicates the effective collection of cash from receivables. The decrease in trade receivables (3.16%) reveals this. However, the cash and cash equivalents are not increased due to short-term investment and their effective interest rates. The average payment period is calculated by taking the current year trade and other payables into account; it increased slightly from 56.68 days to 56.99 days in 2013. The increase in trade payables confirms this.