Explain the basic principles of financial accounting and management accounting as they apply to a business organisation of their choice • Critically evaluate the role and content of each of the four...

RUNNING HEAD: WAN HAI LINES LIMITED
Wan Hai Lines Limited
Student Name :
RUNNING HEAD: WAN HAI LINES LIMITED
Executive Summary
Wan Hai Lines Ltd. engrosses in the marine transportation business. The financial statements
have been analysed the financial statements of the business and the liquidity has been
analysed and all proper measures have been taken so that the business ca grow . It is seen that
proper ratios have been calculated and compared with previous year so that proper conclusion
can be made. Ethical issues have been made and all the factors have been noted down. The
political factors have been taken in to consideration. There has been a merger proposal
between companies and there are talks about it. Proper discussion have been made regarding
investing in the company.
RUNNING HEAD: WAN HAI LINES LIMITED
WAN HAI LINES LIMITED
 Wan Hai Lines Ltd. engrosses in the marine transportation business. It offers full-
containerized distribution service casing ports in Japan, Korea and around 23
countries. The company also imparts carriage agency amenities for the importation
and export of vehicles and various cargos; and speculation amenities. It is intricate in
the acquisition, sale, and payment of vessels and bottles; container consignment
station corporate; administration of container depots and storage conveniences. Wan
Hai has more than 25 years of total experiences in shipping along with complete
hardware and software equipment and a skilled staff. It commences the most intensive
trips and has the most full service system of all movers in Asia. Since the start of the
century (21
st
), Wan Hai has undertaken full-scale corporate reengineering and
reinforcement of its employee training and development programs. It continues to
facilitate organizational restructuring, workflow streamlining, cost reduction, and the
development and integration of strategic information systems. Analysing the financial
statements we see that the there is increase in the inventory which means that the
inventory has been purchased. There has been decrease in the gross profit compared
to previous year. Operating revenue has been decreased over the time. The operating
cash flow showed a negative change as compared to last year. There has been a major
purchase and a decrease in working capital.it certainly tells that the liquidity was not
good overall. There has been issuance of corporate bonds. There has been repayment
of corporate bonds.
Analysis of Wan Hai Shipping Ltd
2016 2015
Current Ratio 2.12 2.72
Quick Ratio 2.04 2.69
Total Assets turnover .794 .883
Debt ratio .108 .069
Net profit margin 2.28% 7%
RUNNING HEAD: WAN HAI LINES LIMITED

Average collection period - -
Return on total assets .028 .093
Return on Equity .051 .177
Earning yield 331.3 95.4
Time Interest Earned Ratio 5.62 19.0
 A ratio analysis is a quantifiable examination of evidence controlled in a corporation’s
financial statements. Ratio study is beached on line items in monetary statements like
the monetary presentation...