[영작] 월마트와 코스트코 연말 보고서 비교 분석
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안녕하세요.미국 회계수업에서 Honors로 작성한 월마트와 코스트코 연말 보고서의 자료를 가지고 비교 분석한 영작문입니다.
A 받았구요. 월마트와 코스트코의 Working capital, Current ratio, Quick ratio, Account receivable turnover, Number of day`s sales in receivable, Inventory turnover, Number of day`s in inventory, Ratio, of fixed assets to long-term liabilities, Ratio of liabilities, Earning per share on common stock 에 관해서 비교 분석하였습니다.
총 장수는 13장이구요. Works Cited 포함되어 있습니다. 수치 분석은 표를 이용하여 깔끔하게 정리해 놓았습니다.
많은 도움이 되길 바라겠습니다.
감사합니다.
목차
1. History of Wal-Mart2. History of Costco
3. Solvency Analysis
3-1. Current position analysis
a. Working capital
b. Current ratio
c. Quick ratio,
3-2. Account receivable anaylsis
a. Account receivable turnover
b. Number of day`s sales in receivable
3-3. Inventory analysis
a. Inventory turnover
b. Number of day`s in inventory
3-4. Ratio, of fixed assets to long-term liabilities
3-5. Ratio of liabilities
4. Probability analysis
4-1. Earning per share on common stock
5. Conclusion
본문내용
Current ratio is basically the same as working capital, but it is a ratio of current assets and current liabilities. Current ratio indicates companies’ paying ability of their debts, and it is used to understand by banks if companies are credible. That is because it is called sometimes bankers’ ratio. The higher the current ratio of a company is, the more liquid their assets are. It is ideal to maintain two to one of a current ratio of assets to liabilities as a rule of thumb. If the current ratio is less than one, the company might have some problems with paying current obligations. If the current ratio is excessively high, then the company might be using its current assets inefficiently. Current Ratio is compounded dividing current assets by current liabilities................참고 자료
“Annual Reports” Walmart. 14 Oct. 2009 <http://investors.walmartstores.com/phoenix.zhtml?c=112761&p=irol-reportsannual>. “Financial Reports.” Costco. 14 Oct. 2009 < http://phx.corporate-ir.net/phoenix.zhtml?c=83830&p=irol-reportsannual>.
“Wal-Mart” Wikipedia: The Free Encyclopedia. 19 Oct. 2009 <http://en.wikipedia.org/wiki/Wal-Mart>.
“Costco” Wikipedia: The Free Encyclopedia. 19 Oct. 2009 <http://en.wikipedia.org/wiki/Costco>.
“What is Costco” Costco.co.kr. 19 Oct. 2009 <http://www.costco.co.kr/eng/costco.htm>.
“Working Capital” Wikipedia: The Free Encyclopedia. 2 Nov. 2009 <http://en.wikipedia.org/wiki/Working_capital>.
“Current Ratio” Wikipedia: The Free Encyclopedia. 15 Nov. 2009 <http://en.wikipedia.org/wiki/Current_ratio>.
“Quick Ratio” Wikipedia: The Free Encyclopedia. 29 Nov. 2009 <http://en.wikipedia.org/wiki/Quick_ratio>.
“Receivables turnover ratio” Wikipedia: The Free Encyclopedia. 28 Nov. 2009 <http://en.wikipedia.org/wiki/Receivables_turnover_ratio>.
“Inventory turnover” Wikipedia: The Free Encyclopedia. 27 Nov. 2009 <http://en.wikipedia.org/wiki/Inventory_turnover>.
“Earnings per share” Wikipedia: The Free Encyclopedia. 3 Dec. 2009 <http://en.wikipedia.org/wiki/Earnings_per_share>.
“Earnings per share-EPS” Investopedia. 3 Dec. 2009 <http://www.investopedia.com/terms/e/eps.asp>.