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1、JISHOU UNIVERSITYTHEACCOUNTINGBILINGUALTITLE：TheAnalysisOfMcDonald'sFinancialStatementsCLASS：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
2、.BACKGROUND3PARTII2.DESCRIPTIVEANALYSIS3PARTIII3.SHORT-TERMSOLVENCYANALYSIS43.1ANALYSISOFCURRENTASSETS43.1.1CASH43.1.2ACCOUNTSRECEIVABLE53.1.3INVENTORY63.2ANALYSISOFTHECURRENTLIABILITIES63.2.1ACCOUNTSPAYABLE63.3ANALYSISOFRATIOS73.3.1WORKINGCAPITAL73.3
3、.2CURRENTRATIO83.3.3QUICKRATIO93.3.4CASHRATIO103.3.5COMMON-SIZEANALYSIS(VerticalandHorizontal)11PARTIV4.LONG-TEEMDEBT-PAYINGABILITY124.1THEINCOMESTATEMENTANALYSIS124.2ANALYSISOFTHEBLANCESHEET13PARTV5.PROFITABILITY145.1THECONTENTOFPROFITABILITYANALYSIS
4、155.2DUPONTANALYSISTABLE165.3THEPROFITINDEXANALYSIS175.3.1OPERATINGINCOMEMARGIN175.3.2RETURNONASSETS175.3.3RETURNONNETASSETS175.3.4EARNINGPERSHARE1817TheAnalysisOfMcDonald'sFinancialStatementsPARTI1.BACKGROUNDMcDonald'sistheworld'slargestfastfoodchain
5、enterprise.From1955theMcDonaldbrothersandray,founderoftheIllinoisopeneditsfirstrestaurantintheUnitedStatestoday,itisin121countriesandregionsaroundtheworldhaveopenedmorethan32000restaurants,globalsalesofmorethan$40billion.McDonald'scorporateheadquarter
6、sislocatedintheUnitedStates,Illinois,isaninternationalcompanywithbillionsofdollarsofassets,McDonald'srestaurantsalloverhundredcountriesonsixcontinentsaroundtheworld.McDonald’sistosellburgerchainoperation,mainly,nowhasbecomeaglobalrestaurantindustrymos
7、tvaluablebrands.Inmanycountries,McDonald'srepresentsakindofAmericanwayoflife,andnowisstillinaquickrapiddevelopmenttrend.PARTII2.DESCRIPTIVEANALYSISCanbeseenfromthedevelopmentofMcDonald's,McDonald'sgraspinthesegmentofthemarketpositioningisveryaccurate,
8、thisisalsooneoftheimportantreasonforthesuccessofMcDonald's.Consumermarketsegmentationismainlybasedonthegeographicalfactors,humanfactors,psychologicalfactors,purchasingbehaviorfactors,eachconsumergroupisamarketsegment,eachsegmentisbyhavingthesa
