麦当劳财务分析.doc

JISHOU　UNIVERSITY THE ACCOUNTING BILINGUAL TITLE：The Analysis Of McDonalds Financial Statements CLASS：Class three Grade 11 accounting ACAMEDY： School Of Business TEAM MEMBERS: 李永花（201320298） 刘梦雅（201320302） 李金莲（201320306） 邹 聪 (201320318) 王钟君（201320322） 汤 盈 (201320334) PAGE PAGE 2 CONENTS TOC \o 1-3 \h \z \u 7360 PARTI 1.BACKGROUND 3 19192 PART II 2.DESCRIPTIVE ANALYSIS 3 11540 PART III 3.SHORT-TERM SOLVENCY ANALYSIS 4 24612 3.1 ANALYSIS OF CURRENT ASSETS 4 7097 3.1.1 CASH 4 2012 3.1.2 ACCOUNTS RECEIVABLE 5 20292 3.1.3 INVENTORY 6 23620 3.2 ANALYSISOFTHE CURRENT LIABILITIES 6 14213 3.2.1 ACCOUNTS PAYABLE 6 23343 3.3 ANALYSIS OF RATIOS 7 23390 3.3.1 WORKING CAPITAL 7 14078 3.3.2 CURRENT RATIO 8 30342 3.3.3 QUICK RATIO 9 19428 3.3.4 CASH RATIO 10 11866 3.3.5 COMMON-SIZE ANALYSIS (Vertical and Horizontal) 11 17398 PART IV 4.LONG-TEEM DEBT-PAYING ABILITY 12 24094 4.1 THE INCOME STATEMENT ANALYSIS 12 2271 4.2 ANALYSIS OF THE BLANCE SHEET 13 15969 PART V 5.PROFITABILITY 14 22593 5.1 THE CONTENT OF PROFITABILITY ANALYSIS 15 2141 5.2 DUPONT ANALYSIS TABLE 16 14340 5.3 THE PROFIT INDEX ANALYSIS 17 32143 5.3.1 OPERATING INCOME MARGIN 17 12828 5.3.2RETURN ON ASSETS 17 15580 5.3.3 RETURN ON NET ASSETS 17 15252 5.3.4 EARNING PER SHARE 18 The Analysis Of McDonalds Financial Statements PARTI 1.BACKGROUND McDonalds is the worlds largest fast food chain enterprise.From 1955 the McDonald brothers and ray , founder of the Illinois opened its first restaurant in the United States today, it is in 121 countries and regions around the world have opened more than 32000 restaurants, global sales of more than $40 billion.McDonalds corporate headquarters is located in the United States, Illinois, is an international company with billions of dollars of asse