会计作业 英文版.doc

Survey of accounting mid-term test Analysis of Carrefour and Wal-Mart Class：__________________ Number: __________________ Name: ____________________ Time: ____________________ 1．History of Carrefour 2 2．Current Condition of Carrefour 3 3．Financial statements of Carrefour 5 （1）Consolidated statement of income 5 （2）Consolidated balance sheet 5 4． Calculation of financial ratios 6 5. Wal-Mart Store financial statements 8 (1) Balance sheet 8 (2) Income statement 9 6. Comparison of financial ratios for Carrefour and Wal-Mart 10 7. The question I found: 11 8. How to solve the question? 12 9. The way to solve the question: 12 10. Sample description: 16 11. Data analysis: 17 12．Conclusion: 19 13．Report: 19 14．Reference: 20 1．History of Carrefour Carrefour group was established in 1959, which was a Hypermarket concepts initiator. In 1960, Carrefour Company opened the first shopping malls in the suburb of French capital-- Paris which called Parmelan Haute Savoie . In the mall, the varied types of food, the explicit classification, the good service and the low price made its succeed at the beginning of the business. And just in four days, all goods in the store were sold out. In 1963, it opened the worlds first large-scale supermarket in France. In 1969, it began to enter the international markets. In the middle of 1970s, it explored the other international markets expect Europe. Brazils Carrefour was the first stop in South America Continent, and it was also the first stop in whole America Continent. Until 1988, Carrefour decided to move into the United States. The location was chosen in Philadelphia suburb because this was the birthplace of American democracy in the middle of the 1700s. However, Carrefour developed miserably in America. In 1993, Carrefour had to close the only two malls in the United States, and dropped out the competition of American retail market completely. Then, Carrefours core strategies turned to Asian markets which were rising abruptly. In 1995, the