목차
Contents
Section 1 Accounting for operations
1. Introduction of Quantas about financial stuation
2. Analysis of Quantas Group GST
3. Financial Item
4. Calculate and analysize inventory as assets
Section 2 - Accrual accounting
5. Accrual accounting (Cash)
6. What are prepayments
7. Adjustment of unearned revenue
8. Depreciation expense for 2006 and Method
Section 3 - Financial statement analysis
9. A vertical analysis of the Income Statement for 2006 and 2005
10. Analysis for Qantas Group for 2006 and 2005 through ratio
11. A report as a financial analysis
12. Shareholder information in the Qantas Group
Section 4 – Accounting principles and concepts
13. Current and non-Current assets in the Qantas Group
14. The accounting treatment of maintenance and overhaul costs
15. The amount of cash flows fluctuation
16. Estimates of Quantas finance
Section 1 Accounting for operations
1. Introduction of Quantas about financial stuation
2. Analysis of Quantas Group GST
3. Financial Item
4. Calculate and analysize inventory as assets
Section 2 - Accrual accounting
5. Accrual accounting (Cash)
6. What are prepayments
7. Adjustment of unearned revenue
8. Depreciation expense for 2006 and Method
Section 3 - Financial statement analysis
9. A vertical analysis of the Income Statement for 2006 and 2005
10. Analysis for Qantas Group for 2006 and 2005 through ratio
11. A report as a financial analysis
12. Shareholder information in the Qantas Group
Section 4 – Accounting principles and concepts
13. Current and non-Current assets in the Qantas Group
14. The accounting treatment of maintenance and overhaul costs
15. The amount of cash flows fluctuation
16. Estimates of Quantas finance
본문내용
1 .Business: The Company’s main business is the transportation of passengers. In addition to its flying operations, the Qantas Group operates a diverse portfolio of airline-related businesses. These include Qantas Engineering, Airport, catering, Qantas freight and Qantas holidays. Qantas airways limited owns 44.5 per cent of Orangestar Pte Limited, which owns and operates the value-based intra-Asia airlines Jetstar Asia and Valuair, based in Singapore. Qantas also holds a 46.3 per cent shareholding in Air Pacific and is a partner with Australia post in two jointly controlled entities---the domestic air freight operator Australian air Express and the national road freight business, Star Track Express.
2, Routes: The flying business of the Qantas Group is grouped under two major brands—Qantas and Jetstar. Domestically, Qantas, Qantaslink and Jetstar operate over 5000 flights a week serving 57 city and regional destinations in all states and mainland territories. Qantas also operates more than 250 domestic flights a week within New Zealand. Internationally, Qantas operates nearly 750 flight a week, offering services to 86 international destinations in 40 countries, including Australia.
3. Aircraft operations: The Qantas Group operates a fleet of 219 aircraft, comprising Boeing 747s, 767s, 737s, 717s, Airbus A330s and A320s, Bombardier Dash 8s, Bombardier Q400s and British Aerospace 146s.
4. Operational statistics---Qantas Group
Passengers carried(000): Year ended 30 June 2006 Year ended 30 June 2005
Qantas
Australian Airline
Qantaslink
Jetstar
Total:
RPKs(m):
ASKs(m): 24,212
748
3,316
5,799
34,075
90,899
118,070 24,734
812
3,058
4,384
32,658
86,986
114,003
2, Routes: The flying business of the Qantas Group is grouped under two major brands—Qantas and Jetstar. Domestically, Qantas, Qantaslink and Jetstar operate over 5000 flights a week serving 57 city and regional destinations in all states and mainland territories. Qantas also operates more than 250 domestic flights a week within New Zealand. Internationally, Qantas operates nearly 750 flight a week, offering services to 86 international destinations in 40 countries, including Australia.
3. Aircraft operations: The Qantas Group operates a fleet of 219 aircraft, comprising Boeing 747s, 767s, 737s, 717s, Airbus A330s and A320s, Bombardier Dash 8s, Bombardier Q400s and British Aerospace 146s.
4. Operational statistics---Qantas Group
Passengers carried(000): Year ended 30 June 2006 Year ended 30 June 2005
Qantas
Australian Airline
Qantaslink
Jetstar
Total:
RPKs(m):
ASKs(m): 24,212
748
3,316
5,799
34,075
90,899
118,070 24,734
812
3,058
4,384
32,658
86,986
114,003