10/06/2018

美国作业代写:可口可乐公司的报告

美国作业代写:可口可乐公司的报告

全球经济中贸易的迅速扩张,增强了人们需要改变全球会计准则的必要性。美国海外市场的扩张促使人们需要在全球范围内规范统一的会计标准和法规(Fosbre, Kraft, & Fosbre, 2009)。可口可乐公司(Coca-Cola Co.)是一家以饮料为基础的公司,负责销售和授权超过500种非酒精饮料品牌,向顾客提供饮料饮料。它生产、销售不含酒精的饮料,包括水、茶、能量饮料、果汁饮料等。该公司在纽约证券交易所公开上市。公司总部设在美国纽约。这些业务部门分布在亚洲、欧洲、非洲、拉丁美洲和其他地区。该公司代言的品牌包括雪碧、健怡可乐、芬达和可口可乐(谷歌Finance, 2016)。公司2015年的净营业收入下降了4%,但销售额同比增长了2% (Coca- cola, 2015)。

美国作业代写:可口可乐公司的报告

可口可乐在采用国际财务报告准则和美国公认会计准则方面的国家报告和监管环境正在趋同。美国证券交易委员会(SEC)政府决定对美国和世界其他经济体的会计准则和标准进行标准化改革(IFRS foundation,US, 2016)。上市公司会计监督委员会(美国)。FASB(财务会计准则委员会)正在寻求改进财务报告系统,使投资者、政府、客户和其他财务信息用户能够获得一个全球会计准则,这将降低用户和投资者的成本(可口可乐,2015)。可口可乐公司的财务报表按照美国上市公司会计监督委员会的框架进行审计,对公司的管理和交易提供合理的财务信息保证。对公司的财务报告进行审查和检验,以揭示在董事和企业管理层的指导下对公司收支的准确和公正的看法。

美国作业代写:可口可乐公司的报告

The rapid expansion of trade in the global economy has augmented the need to switch over global accounting standards. The expansion of American overseas market has urged the need for regulating uniform accounting standards and regulations all over the world (Fosbre, Kraft, & Fosbre, 2009). The chosen company Coca-Cola Co. is a beverage based company which markets and licenses over 500 non-alcoholic beverage brands that provide refreshment drinks to their customers. It manufactures, markets and sells non-alcoholic beverage drinks which include water, tea, energy drinks, juice drinks and others. The company is publically listed in New York Stock Exchange (NYSE). The company is headquartered in New York, US. The business segments are spread around Asia, Europe, Africa, Latin America and others. The brand that the company endorses includes Sprite, Diet Coke, Fanta, and Coca-Cola (Google Finance, 2016). The company has witnessed a decrease in Net operating revenue by 4% in 2015, but sales volume grew by 2 % compared to the previous year (Coca- cola, 2015).

美国作业代写:可口可乐公司的报告
The national reporting and regulatory environment of Coca -cola are converging in the adoption of IFRS and US GAAP. The SEC (Securities and Exchange Commission) government decided to undergo a transformation in standardizing the accounting practices and standards in US and other economies of the world (IFRS foundation,US, 2016). The Public Company Accounting Oversight Board (United States).FASB (Financial Accounting Standards Board) is seeking to improve financial reporting system to enable the investors, governments, customers, and other financial information users to get a global accounting standard, which reduces costs for both users and investors (Coca- cola, 2015). Coca-Cola’s financial statements are audited in accordance with the framework of Public Company Accounting Oversight Board (United States) giving reasonable assurance about the financial insights of the company’s managements and dealings. Company’s financial reports are examined and tested to reveal an accurate and fair view of receipts and payments of the company that is made under the guidance of the directors and the management of the enterprise.

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