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1、sJISHOUUNIVERSITYTHEACCOUNTINGBILINGUALTITLE: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.BACKGROUND3PARTII2
2、.DESCRIPTIVEANALYSIS3PARTIII3.SHORT-TERMSOLVENCYANALYSIS43」ANALYSISOFCURRENTASSETS43」」CASH43」.2ACCOUNTSRECEIVABLE53.1.3INVENTORY63.2ANALYSISOFTHECURRENTLIABILITIES6321ACCOUNTSPAYABLE63.3ANALYSISOFRATIOS7331WORKINGCAPITAL73.3.2CURRENTRATIO83.3.3QUICKRATIO93.3.4CASHRATIO1
3、03.3.5COMMON-SIZEANALYSIS(VerticalandHorizontal)11PARTIV4.LONG-TEEMDEBT-PAYINGABILITY124」THEINCOMESTATEMENTANALYSIS123.3.1ANALYSISOFTHEBLANCESHEET13PARTV5.PROFITABILITY145」THECONTENTOFPROFITABILITYANALYSIS15(A)DUPONTANALYSISTABLE16(B)THEPROHTINDEXANALYSIS17531OPERATINGI
4、NCOMEMARGIN175.3.2RETURNONASSETS174.1RETURNONNETASSETS174.2EARNINGPERSHARE18TheAnalysisOfMcDonaldfsFinancialStatementsPARTIl.BACKGROUNDMcDonaldsistheworld'slargestfastfoodchainenterprise.From1955theMcDonaldbrothersandray,founderoftheIllinoisopeneditsfirstrestaurantinthe
5、UnitedStatestoday,itisin121countriesandregionsaroundtheworldhaveopenedmorethan32000restaurants,globalsalesofmorethan$40billion.McDonald^corporateheadquartersislocatedintheUnitedStates,Illinois,isaninternationalcompanywithbillionsofdollarsofassets,McDonald'srestaurantsal
6、loverhundredcountriesonsixcontinentsaroundtheworld.McDonaldistosellburgerchainoperation.mainly,nowhasbecomeaglobalrestaurantindustrymostvaluablebrands.Inmanycountries,McDonald'srepresentsakindofAmericanwayoflife,andnowisstillinaquickrapiddevelopmenttrend・PARTII2.DESCRI
7、PTIVEANALYSISCanbeseenfromthedevelopmentofMcDonald's,McDonald'sgraspinthesegmentofthemarketpositioningisveryaccurate,thisisalsooneoftheimportantreasonforthesuccessofMcDonalcfs.Consumermarketsegmentationismainlybasedonthegeographicalfactors,humanfactors,psychologicalfact
8、ors,purchasingbehaviorfactors,eachconsumergroupisamarketsegment,eachsegmentisbyhavingthesameneedsandpurchasede