美国麦迪逊论文代写：会计理论与实务
例如：假设公司有350000美元的流动资产和流动负债2美元，00000。然后是1,50000美元流动资金。营运资金的比率也有助于了解公司目前的财务状况和流动性在财务会计产生了重大的影响，使适当的决策对所有利益相关者（Brigham &之一，2013）。
此外，使用历史成本的任何固定资产，如厂房和机器，土地和建筑物，家具和配件等是不可行的财务报表。这些都是在折旧后进入目前的市场价值。资产这一历史价值的综合报告将对公司目前的财务状况产生负面影响，这表明其对所有利益相关者的实际价值的虚假陈述。因此在资产的预估值（固定或流动资产）可能会导致错误的决策和管理不当的商业模式创新（DATAR，Rajan，吃，马奎尔，和谭，2013）。
例如：土地和建筑物（资产）的历史成本将不同于实际目前的市场价值扣除折旧的基础上购买数年，因此，进入记录的资产价值在历史成本将有缺乏精度。
财务会计和报告的可信度进行评估，通过进行审计。以正确的方式进行审计，将描绘公司的真实和公正的财务状况。然而，财务报表的真实性和公平性并没有得到审计的保证，因为它提供了一个合理的保证。此外，如果在审计中的任何错误，它不能给所需的结果。因此，完全依靠审计的财务报告是不可取的。
美国麦迪逊论文代写：会计理论与实务
For example: Suppose company has current assets of $350,000 and current liabilities of $ 2, 00,000. Then working capital is $ 1,50,000. The ratio of the working capital has a major impact in the financial accounting as it helps to know the present financial condition or liquidity of the company, which enables appropriate decision making for all the stakeholders (Brigham & Ehrhardt, 2013).
Also, the use of historical costs for any fixed assets like plant and machinery, land and buildings, furniture and fittings etc is not viable in the financial statements. These are to be entered in the current market value after depreciation. The integrated reporting on this historical value of the assets will have a negative impact on the current financial position of the company, which shows a misrepresentation of its actual value to all the stakeholders. Thereby the under estimated value of the assets (fixed or current assets) may lead to wrong decision making by the management and improper business model creation (Datar, Rajan, Wynder, Maguire, & Tan, 2013).
For example: the historical cost of land and buildings (asset) will be different from the actual current market value after deducting the depreciation based on the number of years of purchase and hence, the entry of the recorded value of asset in historical cost will have lack of precision.
The credibility of financial accounting and reporting is assessed by conducting audit. Audit when done in the correct manner will depicts the true and fair financial position of the firm. However, the true and fairness of the financial statements are not assured by audit as it provides a reasonable assurance of the same. Also, if any mistakes in the audit, it cannot give the desired results. Hence, completely relying on the audit for the financial reporting is not desirable.
