PART l

1. List all the objectives of the client, including but not limited to：

 Tax liability reduction goal

 Reduce taxable income
The idea is to promptly propose projects that should not be recognized as taxable income or
seek to increase tax-free income.
For example, when the sales receipts and discounts are obtained, even if the relevant vouchers
are obtained, and the total amount of income is calculated for the accounting processing of the
sales revenue, the excess working capital is cut off for the advance payment, the project, and
other items for the purchase of government bonds. The interest income is exempt from
income tax.

 Expansion cost
Pay attention to the acquisition of legal vouchers, etc., pay attention to the recurrence
regulations by the limit standard of the amount of expenses such as: interest, wages, business
hospitality, donation to increase the accrued expenses, full amortization expenses, the surplus
distribution project to expense.

 Use tax incentives

The relationship between the head office and the branch company, setting up the company in
the area enjoying the corporate income tax concessions

 Wealth accumulation
The relationship between investment and economic growth is very close. In the economic
theory world, the West and China have a similar view that economic growth is considered by
investment. Investment is the basic driving force for economic growth and a necessary
prerequisite for economic growth The impact of investment on economic growth can be
analyzed from factor inputs and resource allocation.

Investment has a great impact on technological progress. On the one hand, investment is the
carrier of technological progress. Any application of technological achievements must be
reflected through certain investment activities. It is the link between technology and
economy; on the other hand, technology Any technical achievement is a product of investing
certain human capital and resources (such as test equipment). The emergence and application
of technological advancement are inseparable from investment.

 Asset development
Asset development can be defined as the actual process by which institutional investors
collect these assets. Often, from a legal perspective, asset managers may or may not be part of
an organization, and asset management can be internal. The organization itself or externally.
Asset development is the act of a customer providing its assets to a trustee and a trustee
providing financial services to the client. It is a financial institution that invests in client assets
to invest in financial markets and generate investment income for clients.
Another way of asset development is to manage the assets of the custodian as an asset
manager, mainly investing in industry, including but not limited to production companies. The
management risk is small, the income is lower than the capital market, and the investment
threshold is low.

2. Identify relevant legal and financial requirements that will need to be considered in
order to achieve the client's specific objectives

Profitability and performance improvement We must have both a customer and a customer.
Profitability is the first prerequisite for a company's survival, whether it is from our own
considerations or from a customer perspective. The profitability of a company must be based
on possessing and sustaining market competitiveness. The improvement of market
competitiveness is inseparable from the concerted efforts of internal and external customers.

However, if companies want to grow and make profits, the most important thing is to rely on
external customers. An enterprise does not have its own solid external customer resources,
and it is undoubtedly a passive water. Therefore, if a company wants to maintain and maintain
its competitiveness in the market, it must firmly grasp the customers.

3. Detail other processes the client will need to undertake in order to achieve their
financial goals, such as:

 Personal investment strategies

 Correctly handle the relationship between securities investment and daily life. Because
most people who are engaged in personal securities are based on wage income to
maintain daily household expenses, the balance is not sufficient.
 Reasonable financing sources for securities investment, generally use the family's surplus
funds; if the temporary idle is reserved for future specific use of funds, then should
consider investing in relatively low-risk securities, such as Treasury bills , corporate
bonds, etc. Don't invest in debt unless the securities you invest in are short-term, highly
reliable, and have good returns.
 It is necessary to reasonably determine the term of activity securities. Generally
speaking, the longer the investment period, the higher the income, but the greater the
risk. At this time, the investor's own disposable funds should be used as the investment
basis to prevent The difficulty of capital turnover.
 In this way, when investors need cash, or need to adjust the type of activity securities,
they can "disconnect" in time. To this end, investment should give priority to investing in
a total of when Choose investment securities, because listed securities are the most liquid
and liquid, but their yields may be relatively lower than those of unlisted securities. This
requires selection based on the objective situation of the investor.
 We must weigh the pros and cons of securities investment income and risk, especially
analyze its own ability to withstand risks, do psychological preparation and material
preparation for risk taking, and then invest.
 Business registration
 Business registration system has strong public law
It adjusts the rights and obligations between the unequal subjects. From the perspective of the
applicant, its rights and obligations do not regard the equal party as the relative person, but
the registration authority usually as the state organ as the relative person. He also believes that
it is not part of the public law in the public law of commercial law, but the comprehensive
public law of the entire business registration system.

 The business registration system is extremely obligatory

Most of the business registration system is a rule that cannot be selected by the parties.
Although the registration authority in the business registration legal relationship does not
directly interfere with the commercial rights and obligations, the registration and its
corresponding required procedures for the market entity to engage in specific business
activities, namely this The mechanism of access is still a direct manifestation of the
government's intervention in economic life, and if the business registration process is
combined with the power of approval, it will form a strong government intervention.

 Business registration law

The core of the business registration legal relationship - registration, determines that the
business registration law is mainly to regulate the registration process.
Although the business registration system has its own seemingly public side, it must not be
overemphasized, otherwise it may lead to serious consequences; and the business registration
system should never be separated from other commercial systems, even if it appears in the
form of a single-line law. The two should be separated when considering the issue.

 Insurance needs
 Identify potential risks. You should take the time to consider the risks your business
faces. For example, damage from fire, flood or theft is an obvious risk. However, your
business may also face other risks: you may hurt consumers. For example, your business
may hurt a person's body (if you create a product), or it may damage their reputation (if
you post a message). Your employee may be injured. The human capital of employees is
usually your biggest asset, and you need to prevent losses. Your confidential information,
including data, may be compromised. If you accept credit cards as a form of payment,
your data is vulnerable to hackers.
 Estimate the cost of each risk. It may be difficult to assess how much damage a lawsuit
or accident will cause. However, you need to prioritize your risk. One way to start is to
allocate one dollar to everyone. You can estimate the potential cost of your business by
negotiating with a lawyer or research jury verdict to estimate litigation costs. If you
create a product, then search for a product liability ruling online. Evaluate your property
by checking the cost of replacing items. For example, if there is a fire in your office, you
will have to replace all the equipment.
 Assess the likelihood of each risk. Not all risks are equal. For example, a wrong death
lawsuit can have a devastating effect on your business because you may have to pay
millions of dollars. However, if you run a home-based publishing business, you are
highly unlikely to cause a false death. In contrast, if you are a professional, such as a
lawyer or doctor, professional responsibility may be your greatest risk. Assess your
exposure to each of the risks you find. Although you don't need to assign a probability,
you can arrange them from the most serious to the unlikely.
 Look for other ways to reduce risk. You don't need to buy insurance to protect yourself
from any risks. In fact, insurance may not always be available. Therefore, you should
consider other cost-effective ways to reduce risk, for example. You can limit the risk of
property damage by installing sprinklers or sirens.
 Check what insurance is needed. Your state may require you to purchase certain types of
insurance. For example, you may need to purchase work injury insurance to pay for your
employees' injuries at work. You should contact your lawyer to determine the other
insurance you must purchase.
 Studying what is covered by the General Responsibility Policy Most companies have at
least one general responsibility policy that covers a variety of risks, such as: As a tenant's
responsibility, for example, your business is liable for false or misleading advertising or
embarrassment. Damage caused by your business premises or the products you sell
 Determine if you create or sell a product. Product liability insurance is designed to cover
any damage caused by the products you manufacture, design or sell. If the product is
defective, or if there are not enough safety warnings, you may be sued for personal
injury. While your general liability policy may cover these injuries, some businesses
require additional insurance. However, if you are selling a packaged product, then your
risk is very low and you can waive the purchase of product liability insurance.
 Check if you need car insurance. You may forget to buy auto insurance, but it is
necessary if your employees use the company's vehicles. You may also need to purchase
it if you have employees working on your own vehicle. If your employees use their own
car business, then you can purchase "employer's non-state car liability insurance", which
is usually not covered by general liability insurance.
 Determining Other Potential Insurance Forms There are many different forms of
insurance that may not be covered by general liability insurance, but your business may
need to consider the following: Professional Liability Insurance In many countries,
professionals must purchase professional liability insurance to practice. This protects you
from damage caused by data breaches. Management responsibility and employment
liability liability insurance. This type of insurance protects against liability for improper
employment practices such as harassment, discrimination, retaliation and illegal
dismissal.
 Looking for an insurance broker You need to talk to an insurance broker to calculate
exactly how much liability insurance you need. Even if you want to buy insurance
yourself, you still have to negotiate with an experienced broker. You can find a broker in
the following places: Ask other companies if they use a broker. If yes, please get your
name and contact details. Contact the trade association. They may sponsor a broker or
broker. Look in the phone book.
 Meet with the broker, arrange a meeting, collect your list of risks, and ask the broker how
much liability insurance you should get. The broker can help you analyze your risk and
let you know how much you can pay in the premium. Agents can also help you get a
package strategy that bundles different types of insurance. This usually reduces the
amount you pay.
 Use your accountant. You may need to analyze your business value in detail with your
broker. Any business may be prosecuted, but well-funded companies may face higher
liabilities. You should get the necessary finances from your accountant. Report to prove
your broker if you don't have a business accountant, then you should get one. You can get
a letter of recommendation from your lawyer or other business owner.
 purchase insurance. You can buy your insurance through a broker. Be sure to understand
all the details of the insurance before you buy, such as your deductible and how to make
a claim. Remember to re-evaluate your coverage on a regular basis. Your business may
grow or change, and you may have more employees or offer new products or services. If
so, keep in touch with the broker and purchase a new policy if needed.

 Tax issues / requirements

Corporate finance and tax management is a very important part of business management.
With the increasingly standardized and perfect market economy, the role of fiscal and taxation
management in enterprise competition has become more and more significant. The fiscal and
taxation management of enterprises should focus on the methods and measures of taxation
management, and strengthen the knowledge of taxation law to further enhance the awareness
of taxation. Under the premise of mastering the knowledge of tax law theory, some reasonable
and legal tax avoidance methods such as tax incentives and tax planning are adopted. To
achieve the purpose of reducing business operating costs, improving financial management,
and ultimately improving the competitiveness of enterprises.
Under the conditions of market economy, the market competition is fierce. For the survival
and development of the company, enterprises must do a good job in production management
and financial management to avoid risks and achieve the best economic benefits. The airline
letter software and the national tax-related system carry on the information transmission and
the continuation of the elements, and carry out business processing on many kinds of taxes
(value-added tax, income tax, business tax, consumption tax, customs duty, export tax rebate,
etc.) involved in the business operation process, and can account for various taxable taxes.
Gold will apply for tax payment and improve the efficiency of taxpayers. It can also assess
the accounting, ticketing, operation, accounting and taxation of enterprises, better help
enterprises correctly implement national tax policies, conduct overall business planning and
prevent tax risks, and Management decision-making advice and advice, laying a solid
foundation for profit.

4. Detail strategies to put in place to ensure the above requirements are met
 The company has a good reputation and quality, a good reputation can bring a huge
consumer market to the company, so that consumers feel that the company has a
reputation, and to ensure the quality of the product, once the reputation is recognized by
consumers and people, then the company's The product can also have an advertising fee
 left, and it can quickly occupy the market.
 The company has its own corporate culture, so the company's staff know why they work
for this company, and let the consumers know the company's corporate culture. When the
company forms its own unique culture, then he The development and competition for the
market will get better and better.
 Enterprises must have their own missions, let their own company staff know what
specific mission we have, and let the consumers know what kind of company it is.

 If a company wants to have creative thinking, a company does not have such a talent. It
is difficult to occupy the market of the industry. With the changes of the times and
technology, the company is likely to close down or be acquired.
 Enterprises must have a CEO with a growth thinking model. People with growth thinking
enjoy challenges, study hard, develop their potential, and learn new skills. Bringing
tremendous growth to the company.
PART 2

1. Discuss the importance of constantly reviewing a client’s financial position / goals

 Analysis of capital operation: According to the company's business strategy and financial
system, predict and supervise the company's cash flow and various fund usage, and
provide information and decision support for the company's capital operation, scheduling
and coordination;
 Financial policy analysis: Analyze and predict the company's financial returns and risks
based on various financial statements, and provide recommendations for the company's
business development, establishment and adjustment of financial management policy
systems;
 Business management analysis: Participate in financial forecasting of sales and
production, budget execution analysis, performance analysis, and put forward
professional analysis and suggestions to provide professional financial support for
business decision-making;
 Investment and Financing Management Analysis: Participate in financial measurement,
cost analysis, sensitivity analysis and other activities of investment and financing
projects, cooperate with superiors to formulate investment and financing plans, prevent
risks, and maximize the company's interests;
 Financial analysis report: According to the financial management policy and business
development needs, write financial analysis report, investment financial research report,
feasibility study report, etc., to provide analytical support for the company's financial
decision-making.

2. Review the feedback given - discuss any areas that were not covered sufficiently - how can
these be rectified? Is more information needed?
 executive Summary
The executive summary is used to introduce the main points that you will discuss in detail in
the rest of the plan. If an investor only reads the executive summary without reading anything
else, you want him to be able to clearly understand the main highlights of your business and
why it is exciting.
 Investment Opportunities
In the Investment Opportunities section, you want to tell investors what your goals are and
why they are an integral part of helping you achieve these goals and the benefits they can get
from them.
 Team overview
Introduce your team and how you will work together to bring results. This section should
explain that your team is suitable for this project, and that you are the only team that is
suitable for this project.
 Market opportunities
Before diving into what your company is doing, first, let the reader know why you are starting
this company. It is important that this section best describes two key questions: what problems
are solved by your product/service, And industry trends that will make your company a
success.

 Company Profile
The company profile section introduces the reader to your company and the parts of the
services you provide. It talks about what you are doing and why it is great.
 Income model
This is an old question: how your company makes money to determine all current/initial
revenue sources, including pricing, cost and profitability.
 milestone
It's important to let investors see that your project is more than just an idea on paper, but a
practical business. Here are some key signals that indicate that your company is taking action:
 Product Development: How has your product schedule been introduced to the
market?
 Manufacturing / Distribution: Do you have a partner in manufacturing / distribution?
 Early users and income: How many customers are you currently growing? How fast
are you starting to generate revenue? ?
 Testimonials and Social Proof: Does your product/service have positive comments
from customers? Is there a well-known customer or industry expert endorsement?
 Partner: Have you established a partnership with any well-known brand?
 Intellectual Property: Is there any technical patent for your company? Is there a
registered trademark?
 Media: Has your company been reported by the media?
 industry analysis
The Industry Analysis section provides a bird's eye view of the industry in which the
company is located, including what is happening within the industry and how the company is
with its peers. You want to let readers who read the business plan know that you are not only
an expert in the company's business, but also have a deep understanding of the industry in
which you work.
 Differentiation
The differentiation section is used to outline where your products/services are different from
other products on the market, and how you can maintain strategic advantage with these
differences.
 Target Audience
The target audience section shows the reader what you know who your audience is, where
they are and what is important to them.
 Financial summary
Financial data is always at the end of the business plan, but that doesn't mean it doesn't matter.
In fact, a bad financial situation can ruin everything you did first. The finance department's
charts, tables and formulas show investors how you are doing and how likely you are to
survive.
There are three most important things in this section: the cash flow statement, the income
statement, and the balance sheet. Although these three things ar e related, they measure different
aspects of the company's financial health.

3. Have there been changes in the client’s financial requirements / position? If so how can
strategies be adjusted to incorporate these changes.
 The company shall establish financial and accounting systems according to law.
The company shall establish the financial and accounting systems of the company in accordance
with laws, administrative regulations and the provisions of the financial department of the State
Council.
 The company shall prepare financial accounting reports according to law.
The company shall prepare financial accounting reports at the end of each fiscal year, and shall be
audited by accounting firms according to law. Financial accounting reports mainly include:
balance sheet, income statement, cash flow statement, owner's equity (or shareholders' equity)
change table, etc. Statements and notes.
 The company shall disclose relevant financial and accounting materials according to law.
The limited liability company shall send the financial accounting report to the shareholders' joint
stock company in accordance with the time limit stipulated in the company's articles of
association. The financial accounting report shall be placed in the company for the shareholders'
inspection 20 days before the annual general meeting of the shareholders' meeting; the shares of
the public offering shares are limited. The company must announce its financial accounting report.
 The company shall establish account books to open accounts in accordance with the law.
The company shall not establish separate accounting books except the statutory accounting books.
For company assets, account storage may not be opened in the name of any individual.
 The company shall employ an accounting firm to examine the financial accounting report in
accordance with the law.
The accounting firm that the company employs and dismisses the auditing business of the
company shall be determined by the shareholders' meeting, the general meeting of shareholders or
the board of directors in accordance with the provisions of the company's articles of association.
The company's shareholders' meeting, general meeting of shareholders or the board of directors
shall allow the accounting firm to present its opinions when voting on the dismissal of the
accounting firm. The company shall provide real and complete accounting documents, accounting
books, financial accounting reports and other accounting materials to the employed accounting
firm, and may not refuse, conceal or lie.

4. Prepare for and conduct an interview with your client to determine their financial
direction and requirements (refer to explanation outlined above).
(1) Have a stable and sufficient income;
(2) There is potential for development in the work;
(3) Have retirement protection;
(4) There is sufficient emergency reserve for use from time to time;
(5) There is a certain property (if it is an installment, there must be sufficient funds);
(6) Purchased appropriate and sufficient insurance;
(7) Investment in physical assets;
(8) Have a reasonable financial investment portfolio;
(9) Develop effective investment planning, tax planning and heritage management planning
Different individuals have different requirements for financial security. The above standards
can only be used as a reference.

5. Develop and submit a report outlining your findings

 Quality of operational liquid assets
The company's operating liquid assets (current assets minus short-term investments) are the most
dynamic assets of the company in the short term, and are also the main source of the company's
recent operating results, the main guarantee for repayment of short-term debt. Therefore, the
quality of operational liquid assets should be examined from the following aspects:
 High-quality operational liquid assets should have an appropriate liquidity turnover rate.
Among them, the inventory turnover rate and the commercial creditor's right (that is, the sum
of accounts receivable and notes receivable) turnover rate should be above the industry
average. It should be noted that there may be a reverse relationship between the inventory
turnover rate and the commercial credit turnover rate: in the case that the product product has
a strong replaceability and its credit policy has a greater impact on the product market, the
relaxation of the credit policy may accelerate the inventory. Turnover, but at the same time
will lead to a longer payback period for commercial claims; tightening credit policies may
inhibit inventory turnover, but at the same time lead to shorter payback periods for
commercial claims.
 High-quality operational liquid assets should have a strong ability to repay short-term debt.
There should be an appropriate current ratio and quick ratio.
 Other receivables and deferred expenses, usually the main non-performing asset areas of
operating liquid assets, whose scale will directly affect the effectiveness of the business
activities of the enterprise. For this reason, there should be no abnormalities such as
excessive amounts or excessive fluctuations.
 The quality of foreign investment
The company's foreign investment reflects the company's efforts to seek external expansion or to
earn profits from non-main business. Therefore, high-quality short-term investment should be
expressed as direct appreciation of short-term investment; high-quality long-term investment
should be:
 The structure and direction of investment reflect or enhance the core competitiveness of the
company and is consistent with the strategic development of the company;
 The recognition of investment income leads to an appropriate amount of cash inflows;
 The external investment environment is conducive to the overall development of the
company; and so on.
 Quality of fixed assets and intangible assets
The fixed assets and intangible assets of enterprises are the material basis and technical equipment
level for enterprises to engage in long-term development. Therefore, the quality evaluation of
fixed assets and intangible assets should mainly depend on the state of business activities that
these two assets can promote. High quality fixed assets and intangible assets should be expressed
as:
 Its production capacity matches the production capacity required for the market share of
inventory, and it can bring products that meet market needs to the market and make profits;
 The turnover rate is appropriate and the asset idle rate is not high.

6. Develop and submit the completed Business Analysis Report (as outlined above)
 The relationship between the level of corporate capital cost and the return on corporate
assets;
 The maturity of the source of corporate funds and the adaptability of the corporate asset
structure;
 The internal composition of the owner's equity and the adaptability of the company's future
development.