这是一份manchester曼切斯特大学BMAN21020作业代写的成功案例

Issue of new shares. In this case the increases of share capital and share premium reserve are balanced by an increase in cash and debtors
Revaluation of properties. In this case the increase of the revaluation reserve is balanced by an increase in value of the non current assets
Changes in value of certain financial instruments. This occurs when some financial instruments, such as shares, derivatives, etc., are treated at the ir ‘fair value through profit and loss’. The matter is regulated by IAS 39 and is, at the moment of writing this study guide, subject to a ‘relaxation’ of this rule
Changes due to translation from foreign currencies. This derives from the changes in value of assets and liabilities which are denominated in different currencies in the subsidiaries that are part of the reporting entity and had to be ‘translated’ into the reporting currency. This translation might have created losses of gains from one year to the other.

BMAN21020 COURSE NOTES ：

The formulae are as follows:
Current ratio $=$ current assets / current liabilities
Quick ratio $=$ (current assets -inventory) $/$ current liabilities
Debtors’ days = (trade debtors / sales) X 365
Creditors’ days $=$ (trade creditors / purchases) X 365
Inventory’s days $=$ (inventory / cost of sales) $\mathrm{X} 365$
These ratios are not free from inconsistencies and limitations in their use. Among others: (i) they refer to trade creditors and debtors, whilst we are interested in the whole of the cash flows, but this makes the results more reliable and meaningful; (ii) purchases are normally not given in the account, hence they must be constructed starting from cost of sales and adjusting for amortisation, depreciation and variation of inventories (see cost of sales in chapter 4 on income statement); and (iii) they should refer to more representative values of the debtors, creditors and inventory than the closing ones, e.g. annual averages.