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麦当劳财务分析.doc

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JISHOU UNIVERSITYTHEACCOUNTINGBILINGUALTITLE:TheAnalysisOfMcDonaldsFinancialStatementsCLASS:ClassthreeGrade11accountingACAMEDY:SchoolOfBusinessTEAMMEMBERS:李永花(201320298)刘梦雅(201320302)李金莲(201320306)邹聪(201320318)王钟君(201320322)汤盈(201320334)CONENTSPARTI1。

BACKGROUND3PARTII2.DESCRIPTIVEANALYSIS3PARTIII3.SHORTTERMSOLVENCYANALYSIS43.1ANALYSISOFCURRENTASSETS43.1.1CASH43.1.2ACCOUNTSRECEIVABLE53.1.3INVENTORY63.2ANALYSISOFTHECURRENTLIABILITIES63.2.1ACCOUNTSPAYABLE63.3ANALYSISOFRATIOS73.3.1WORKINGCAPITAL73.3.2CURRENTRATIO83。

3.3QUICKRATIO93.3.4CASHRATIO103.3.5COMMONSIZEANALYSIS(VerticalandHorizontal)11PARTIV4.LONGTEEMDEBTPAYINGABILITY124.1THEINCOMESTATEMENTANALYSIS124.2ANALYSISOFTHEBLANCESHEET13PARTV5.PROFITABILITY145.1THECONTENTOFPROFITABILITYANALYSIS155.2DUPONTANALYSISTABLE165.3THEPROFITINDEXANALYSIS175。

3.1OPERATINGINCOMEMARGIN175.3.2RETURNONASSETS175.3.3RETURNONNETASSETS175.3.4EARNINGPERSHARE18TheAnalysisOfMcDonaldsFinancialStatementsPARTI1.BACKGROUNDMcDonaldsistheworldslargestfastfoodchainenterprise.From1955theMcDonaldbrothersandray,founderoftheIllinoisopeneditsfirstrestaurantintheUnitedStatestoday。

itisin121countriesandregionsaroundtheworldhaveopenedmorethan32000restaurants,globalsalesofmorethan$40billion.McDonaldscorporateheadquartersislocatedintheUnitedStates,Illinois,isaninternationalcompanywithbillionsofdollarsofassets,McDonaldsrestaurantsalloverhundredcountriesonsixcontinentsaroundtheworld。

McDonald’sistosellburgerchainoperation,mainly,nowhasbecomeaglobalrestaurantindustrymostvaluablebrands.Inmanycountries,McDonaldsrepresentsakindofAmericanwayoflife,andnowisstillinaquickrapiddevelopmenttrend.PARTII2.DESCRIPTIVEANALYSISCanbeseenfromthedevelopmentofMcDonalds,McDonaldsgraspinthesegmentofthemarketpositioningisveryaccurate。

thisisalsooneoftheimportantreasonforthesuccessofMcDonalds.Consumermarketsegmentationismainlybasedonthegeographicalfactors,humanfactors,psychologicalfactors,purchasingbehaviorfactors,eachconsumergroupisamarketsegment,eachsegmentisbyhavingthesameneedsandpurchasedesireofconsumergroups.McDonaldsisbasedonthegeographicalpopulationandpsychologicalfactorsintheaccuratemarketsegmentation。

andimplementthecorrespondingstrategysoastoachieveitsmarketingobjectives.PARTIII3.SHORTTERMSOLVENCYANALYSISShorttermdebtpayingabilityreferstotheenterprisesusecurrentassetstorepaythecurrentliabilities.Forcreditors,theenterprisewillhavefullyrepayabilitytoguarantee.Forinvestors,iftheenterpriseshorttermsolvencyproblems。

willcontainbusinessmanagersspendalotofenergytoraisefunds,tocopewithdebt,alsowillincreasethedifficultyoftheenterprisefinancing,orincreasethecostoftemporaryemergencyfinancing,affecttheprofitabilityoftheenterprise.3.1ANALYSISOFCURRENTASSETSCurrentAssets(CurrentAssets)referstotheenterprisecanbeinoneyearorwithinanoperatingcyclelongerthanayeartoliquidateoruseofAssets。

anindispensablepartofenterpriseAssets.Currentassetsintheturnoverofthetransition,frommonetaryform,inturn,changeitsshape,finallyreturnedtothemonetaryform(monetaryfundsandreservefunds,fixedcapitaltoproductionforcapitaltofinishedproduct,monetaryfunds),variousformsofcloselycombiningwiththeproductioncirculationoffunds。

rotationspeed,strongliquidity.Tostrengthentheauditofcurrentassetsbusiness,whichisbeneficialtodeterminethelegitimacyofthecurrentassetsbusiness,compliance,andtocheckthecorrectnessofallcurrentassetsbusinessaccounting,revealstheshortcomingsofitsexistence,toimproveefficiencyintheuseofliquidassets.3.1.1CASHCashreferstothemediumofexchangecanimmediatelyputintocirculation。

Ithasuniversalacceptability,canbeeffectivelyusedtobuygoodsimmediately,goods,services,ortorepaythedebt.Itistheenterpriseintheliquidityofthestrongestassets.Canallcontrolledbytheenterprisetousethepapersilks,COINS.CashisoneofChinasenterprisesaccountinggeneralledgeraccountsinthebalancesheetintothemonetaryfunds。

listedascurrentassets,buthasaspecialusecashonlyasafundorinvestmentprojectasnoncurrentassets.ACCOUNTANTCOURSEDATEDATEDec.31,2013Dec.31,2012Dec.31,2011CurrentassetsCashandequivalents$2,798.70$2,336.10$2335.70Totalcurrentassets$5,050.10$4,922.10$4403.

00sowelearnedthatin2013thehighestcashandcashequivalents.Visible,showedatrendofincreasingcapital,fromthepointoflongitudinalcomparativeanalysis,threeyearsaccountedfor55.42%oftheratioofcurrentassetsarecash,46.80%,53.05%.3.1.2ACCOUNTSRECEIVABLEAccountsreceivable(Receivables)accountsreceivableistoshowtheenterpriseintheprocessofnormaloperationforsellinggoods。

products,servicesandotherbusiness,shouldchargethemoneytobuyunits,includingshallbebornebyunitofchooseandbuyoracceptlaborunitsoftaxes,buyingallkindsoffreightpaidbythebuyer,etc.ACCOUNTANTDATEDATEDec.31,2013Dec.31,2012Dec.31.2011CurrentassetsAccountsandnotesreceivable$1,319.80$1。

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