英文版,关于沃尔玛的财务报表分析

ConsolidatedStatementsofCashF l owsFiscalYearsEnded January31, (Amountsin millions) 2013 2012 2011Cashflowsfromoperating activities:经营活动产生的现金流量:Consolidatednet income合并净收入Lossfromdiscontinuedoperations,netofincome tax es来自终止经营业务收入（亏损）的除去所得税$17,756—$16,387 $16,99367 (1,034)Incomefromcontinuingoperations营业收益Adjustmentstoreconcileincomefromcontinuingoperationstonet cash将经营活动提供的净收入调整为净现金providedbyoperating ac tivities:经营活动的现金流量Depreciationand amortization折旧及摊销Deferredincome tax es递延所得税Otheroperating ac tivities其他经营活动Changes incertainassetsandliabilities,netofeffectsofacquisitions: 经营性资产和负债（扣除并购的影响）变更Receivables, net应收账款净额Inventories Accounts 存货payable Accrued liabilities应计债务Accrued income tax es应付所得税17,7568,501(133)527(614)(2,759)1,06127198116,454 15,9598,130 7,6411,050 651398 1,087(796) (733)(3,727) (3,205)2,687 2,676(935) (280)994 (153)Netcashprovidedbyoperating ac tivities经营活动产生的净现金流入Cashflowsfrominvesting activities:投资活动产生的现金流量Paymentsforpropertyand equipment固定资产支出Proceedsfromthedisposalofpropertyand equipment 固定资产清理Investmentsandbusinessacquisitions,netofcashacquir ed Otherinvesting投资和企业并购，净现金收购其他投资Ac tivities活动25,591(12,898)532(316)7124,255 23,643(13,510) (12,699)580 489(3,548) (202)(131) 219Netcashusedininvesting ac tivities投资活动产生的现金流量净额Cashflowsfromfinancingactivities:Net筹资活动产生的现金流量changeinshort-termbor r o wings P r oceeds fromissuanceoflong-term发行长期和短期债券现金流入debt Paymentsoflong-term debt收回的长期借款Dividends paid应付利息PurchaseofCompany stock赎回公司股票Otherfinancing ac tivities其他融资活动(12,611)2,754211(1,478)(5,361)(7,600)(498)(16,609) (12,193)3,019 5035,050 11,396(4,584) (4,080)(5,048) (4,437)(6,298) (14,776)(597) (634)Netcashusedinfinancing ac tivities筹资活动产生的现金流量净额Effectofexchangeratesoncashandcash equivalents现金及现金等价物的影响(11,972)223(8,458) (12,028)(33) 66Netincrease(decrease)incashandcash equivalents净增加（减少）的现金和现金等价物Cashandcashequivalentsatbeginningof year年初的现金及现金等值项目1,2316,550(845) (512)7,395 7,907Cashandcashequivalentsatendof year年末的现金及现金等值项目$ 7,781$ 6,550 $ 7,395Supplemental disclosure of cashflow information:现金流量信息补充披露Incometaxes paid支付的所得税Interest paid利息收入$ 7,3042,262$ 5,899 $ 6,9842,346 2,163Seeaccompanying no tes.。

第1篇Executive SummaryThis document provides an analysis of the financial report for [Company Name], covering the period from [Start Date] to [End Date]. The analysis aims to provide a comprehensive overview of the company's financial performance, including key financial ratios, trends, and comparisons with industry benchmarks. This report will assist stakeholders in understanding the company's financial health and making informed decisions.1. Introduction[Company Name] is a [industry] company with [brief description of the company's operations]. The financial report includes a summary of the company's financial statements, which are prepared in accordance with [financial reporting standards, e.g., International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP)].2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following key components are analyzed:Assets: Analyze the composition of assets, including current assets (cash, receivables, inventory) and non-current assets (property, plant, and equipment). Assess the liquidity and solvency of the company by examining the current ratio and debt-to-equity ratio.Liabilities: Examine the composition of liabilities, including current liabilities (short-term debt, accounts payable) and long-termliabilities (long-term debt, deferred tax liabilities). Analyze the company's ability to meet its short-term and long-term obligations by evaluating the current ratio and debt service coverage ratio.Equity: Assess the changes in equity over the reporting period, including retained earnings and additional paid-in capital. Analyze the impact of earnings, dividends, and share issuances on equity.2.2 Income StatementThe income statement provides information about the company's revenues, expenses, and profitability over a specific period. The following key components are analyzed:Revenue: Examine the sources of revenue, including sales of products or services and other operating income. Analyze revenue trends and growth rates to assess the company's market position and potential for future growth.Expenses: Analyze the composition of expenses, including cost of goods sold, selling, general, and administrative expenses, and other operating expenses. Evaluate the efficiency of the company's cost structure by examining cost-to-sales ratios and gross margin.Net Income: Assess the company's profitability by examining net income and net profit margin. Analyze the factors contributing to changes in net income over the reporting period.2.3 Cash Flow StatementThe cash flow statement provides information about the company's cash inflows and outflows over a specific period. The following key components are analyzed:Operating Cash Flow: Examine the cash generated from the company's core operations. Analyze the operating cash flow margin to assess the company's ability to generate cash from its business activities.Investing Cash Flow: Analyze the cash used for and generated from investing activities, including the purchase or sale of assets, investments, and acquisitions. Assess the company's investment strategy and capital expenditure requirements.Financing Cash Flow: Examine the cash used for and generated from financing activities, including the issuance or repurchase of shares, debt financing, and dividends. Analyze the company's financing strategy and its impact on debt levels and equity.3. Key Financial RatiosThis section presents a summary of key financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and efficiency ratios. The following ratios are analyzed:Liquidity Ratios: Current Ratio, Quick Ratio, and Cash RatioSolvency Ratios: Debt-to-Equity Ratio, Interest Coverage Ratio, andDebt Service Coverage RatioProfitability Ratios: Gross Margin, Operating Margin, Net Profit Margin, Return on Assets, and Return on EquityEfficiency Ratios: Inventory Turnover Ratio, Receivables Turnover Ratio, and Payables Turnover Ratio4. Trends and ComparisonsThis section analyzes the trends and performance of [Company Name] in comparison to industry benchmarks and competitors. The following aspects are considered:Revenue Growth: Compare the company's revenue growth rate with industry averages and key competitors.Profitability: Assess the company's profitability ratios in comparison to industry benchmarks and competitors.Financial Risk: Compare the company's solvency and liquidity ratioswith industry averages and competitors.Efficiency: Evaluate the company's operational efficiency by comparing efficiency ratios with industry benchmarks and competitors.5. ConclusionBased on the analysis of [Company Name]'s financial report, the following conclusions can be drawn:[Summary of key findings, including strengths, weaknesses, opportunities, and threats][Recommendations for stakeholders, including areas for improvement and potential investment opportunities]6. AppendicesThis section includes additional supporting information, such as:Detailed financial statementsIndustry benchmarks and competitor dataCharts and graphs illustrating financial trendsBy utilizing this financial report analysis template, stakeholders can gain a deeper understanding of [Company Name]'s financial performance and make informed decisions regarding their investments and business relationships.第2篇Executive SummaryThis document provides an in-depth analysis of the financial report for [Company Name] for the fiscal year [Year]. The analysis covers key financial metrics, trends, and insights that are critical for stakeholders to understand the company's financial health, performance, and future prospects. The report is divided into several sections, each focusing on a different aspect of the company's financial performance.1. Introduction[Company Name] is a [Industry] company that has been operating in the market for [Number of years]. The company's primary products/services are [List primary products/services]. The financial report for the fiscal year [Year] provides a comprehensive overview of the company'sfinancial performance, including revenue, expenses, assets, liabilities, and equity.2. Financial HighlightsThe following are the key financial highlights for the fiscal year [Year]:- Revenue: [Amount] (up/down from [Previous Year])- Net Income: [Amount] (up/down from [Previous Year])- Earnings Per Share (EPS): [Amount] (up/down from [Previous Year])- Return on Equity (ROE): [Percentage] (up/down from [Previous Year])- Current Ratio: [Ratio] (up/down from [Previous Year])- Debt-to-Equity Ratio: [Ratio] (up/down from [Previous Year])3. Revenue Analysis3.1 Revenue BreakdownThe revenue for the fiscal year [Year] was [Amount], which is [Percentage] higher/lower than the previous year. The breakdown of revenue by product/service category is as follows:- Product/Service A: [Amount] (Percentage of Total Revenue)- Product/Service B: [Amount] (Percentage of Total Revenue)- Product/Service C: [Amount] (Percentage of Total Revenue)- Other: [Amount] (Percentage of Total Revenue)3.2 Revenue Growth AnalysisThe increase/decrease in revenue can be attributed to the following factors:- Market Expansion: The company has expanded its market presence in [Regions/Countries].- Product Launches: The introduction of [New Products/Services] has contributed to the revenue growth.- Price Increase: The company has implemented a price increase for its products/services.- Volume Increase: There has been an increase in the volume of sales for [Specific Products/Services].4. Expense Analysis4.1 Cost of Goods Sold (COGS)The COGS for the fiscal year [Year] was [Amount], which represents [Percentage] of the total revenue. The main components of COGS include:- Raw Materials: [Amount]- Manufacturing Costs: [Amount]- Direct Labor: [Amount]- Other Direct Costs: [Amount]4.2 Operating ExpensesThe operating expenses for the fiscal year [Year] were [Amount], which includes the following categories:- Salaries and Wages: [Amount]- Marketing and Sales: [Amount]- Research and Development: [Amount]- General and Administrative Expenses: [Amount]5. Profitability Analysis5.1 Gross MarginThe gross margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in gross margin are:- Cost Savings: The company has implemented cost-saving measures in the production process.- Product Mix: There has been a shift in the product mix towards higher-margin products/services.- Volume Increase: The increase in sales volume has helped to improve the gross margin.5.2 Net Profit MarginThe net profit margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in net profit margin are:- Operating Efficiency: The company has improved its operating efficiency, leading to lower operating expenses.- Tax Rate: There has been a change in the tax rate, affecting the net profit margin.6. Liquidity and Solvency Analysis6.1 Current RatioThe current ratio for the fiscal year [Year] was [Ratio], indicatingthat the company has [Sufficient/Insufficient] liquidity to meet its short-term obligations.6.2 Debt-to-Equity RatioThe debt-to-equity ratio for the fiscal year [Year] was [Ratio], indicating that the company's leverage is [High/Low].7. Investment Analysis7.1 Capital ExpendituresThe company has allocated [Amount] for capital expenditures during the fiscal year [Year], primarily for [List of Capital Expenditure Projects].7.2 Dividends and Stock RepurchasesThe company has declared a dividend of [Amount] per share and has repurchased [Number of Shares] of its stock during the fiscal year [Year].8. ConclusionThe financial report for the fiscal year [Year] indicates that [Company Name] has achieved strong financial performance, with revenue growth and improved profitability. The company's liquidity and solvency ratios are also healthy, indicating a strong financial position. However, there are certain risks and challenges that the company needs to address, such as increasing competition and fluctuating raw material prices. The management is committed to addressing these challenges and continuing to drive the company's growth.9. Appendices- Financial Statements: Detailed financial statements including the balance sheet, income statement, and cash flow statement.- Notes to Financial Statements: Additional information and explanations related to the financial statements.- Additional Analysis: Any additional analysis or data that supports the findings of the report.End of Report第3篇Executive SummaryThe purpose of this report is to provide a comprehensive analysis of the financial performance of [Company Name] for the fiscal year [Year]. This analysis covers key financial statements, including the balance sheet, income statement, and cash flow statement, and highlights the financial health, profitability, liquidity, and solvency of the company. Thereport also includes a discussion on the major trends and drivers behind the financial results, as well as recommendations for future actions.1. Introduction[Company Name] is a [industry] company with [number of employees] employees, operating in [location]. The company's primaryproducts/services are [list of products/services], and it generates revenue through [list of revenue streams]. This report aims to evaluate the company's financial performance by examining its financial statements and other relevant data.2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following analysis focuses on key components of the balance sheet:Assets: The total assets of [Company Name] stood at [amount] as of [date]. This includes current assets such as cash and cash equivalents, receivables, and inventory, as well as non-current assets like property, plant, and equipment.Liabilities: The company's total liabilities were [amount] as of [date], which includes short-term liabilities like accounts payable and long-term liabilities such as long-term debt.Equity: The equity section of the balance sheet shows the shareholders' equity, which includes common stock, retained earnings, and other reserves. The shareholders' equity of [Company Name] was [amount] as of [date].2.2 Income StatementThe income statement provides an overview of the company's revenues, expenses, and net income for a specific period. The following points highlight the key aspects of the income statement:Revenue: The company's total revenue for the fiscal year [Year] was [amount], reflecting a [percentage] increase/decrease from the previous year.Cost of Goods Sold (COGS): The COGS for the year was [amount], representing [percentage] of the total revenue. This includes the cost of materials, labor, and other production expenses.Gross Profit: The gross profit for the year was [amount], which is the revenue minus the COGS.Operating Expenses: The operating expenses, including selling, general, and administrative expenses, were [amount]. This includes salaries, marketing, and other overhead costs.Net Income: The net income for the fiscal year [Year] was [amount], which represents the profit after all expenses have been deducted from the revenue.2.3 Cash Flow StatementThe cash flow statement provides information about the cash inflows and outflows of the company during a specific period. The following analysis focuses on the key components of the cash flow statement:Operating Cash Flow: The operating cash flow for the fiscal year [Year] was [amount], which indicates the cash generated from the company's core operations.Investing Cash Flow: The investing cash flow was [amount], which includes cash flows from the purchase/sale of assets, investments, and loans.Financing Cash Flow: The financing cash flow was [amount], which includes cash flows from the issuance/redeem of equity, debt, and payment of dividends.3. Financial Ratios AnalysisFinancial ratios are used to assess the financial health and performance of a company. The following ratios are used in this analysis:Current Ratio: The current ratio of [Company Name] was [ratio], indicating that the company has [sufficient/insufficient] liquidity to meet its short-term obligations.Debt-to-Equity Ratio: The debt-to-equity ratio of the company was [ratio], which suggests that the company has [high/low] financial leverage.Return on Assets (ROA): The ROA of the company was [percentage], which indicates the efficiency of the company in using its assets to generate profits.Return on Equity (ROE): The ROE of the company was [percentage], which shows the return on the shareholders' equity.4. Major Trends and DriversSeveral key trends and drivers influenced the financial performance of [Company Name] during the fiscal year [Year]:Market Conditions: The overall market conditions, including the demand for [product/service], had a significant impact on the company's revenue.Product Mix: Changes in the product mix, such as an increase in the sales of [product], contributed to the revenue growth.Cost Management: The company's focus on cost management helped in improving the operating margins.5. RecommendationsBased on the analysis of the financial statements and other relevant data, the following recommendations are made:Focus on Product Innovation: The company should continue to invest in research and development to introduce new products and enhance the existing ones.Cost Optimization: The company should explore opportunities to further optimize its costs, especially in the areas of operations and marketing.Leverage Technology: The company should leverage technology to improve its operational efficiency and customer experience.ConclusionThe financial report analysis of [Company Name] for the fiscal year [Year] indicates that the company has achieved significant growth in revenue and profitability. However, there are areas where the companycan improve its financial performance. By focusing on product innovation, cost optimization, and leveraging technology, [Company Name] cancontinue to grow and remain competitive in the market.Note: This template is a general framework for analyzing financial reports. The specific content and analysis may vary depending on the company and industry.。

沃尔玛财务分析报告一、沃尔玛介绍（一）、沃尔玛成立沃尔玛百货有限公司由美国零售业传奇人物山姆·沃尔顿先生于1962年在阿肯色州成立。

经过四十多年的发展，沃尔玛公司已经成为美国最大的私人雇主和世界上最大的连锁零售企业。

目前，沃尔玛(WAL-MART)是全球500强榜首企业，在全球15个国家开设了超过8,000家商场，分布在全球14个国家，下设53个品牌，员工总数210多万人，每周光临沃尔玛的顾客2亿人次。

[1]（二）、公司宗旨沃尔玛提出“帮顾客节省每一分钱”的宗旨，实现了“价格最便宜的承诺”，向顾客提供超一流服务的新享受。

公司一贯坚持“服务胜人一筹、员工与众不同”的原则。

走进沃尔玛，顾客便可以亲身感受到宾至如归的周到服务。

（三）、沃尔玛企业文化的核心价值观沃尔玛的创始人山姆·沃尔顿所倡导并奉为核心价值观的“顾客就是上帝”，“尊重每一位员工”，“每天追求卓越”，还有“不要把今天的事拖到明天”，“永远为顾客提供超值服务”等等的服务原则和文化理念，都被世人称为宝典，山姆·沃尔顿的非凡创造能力和他所倡导并一手建设的企业文化，就是一个现代版商业神话诞生的源泉。

顾客就是上帝（四）、三大信仰1.尊重个人2.服务顾客3.追求卓越（五）、经营法则1．控制成本。

2．利润分享计划。

3．激励你的同事。

4．可以向任何人学习。

5．感激同事对公司的贡献。

6．允许失败。

7．聆听公司内每一个人的意见。

8．超越顾客的期望，他们就会一再光临。

9．控制成本低于竞争对手。

10．逆流而上，走不同的路，放弃传统观念。

（六）、反馈与效率沃尔玛的电脑系统是仅次于美国军方系统，比微软总部的服务器还多。

总部的高速电脑与全世界沃尔玛商店连接。

通过商店付款台激光扫描器售出的每一件货物，都会自动记入电脑。

当某一货品库存减少到一定数量时，电脑就会发出信号，自动订货并提醒商店及时向总部要求进货。

这种高效率的存货管理，使公司能迅速掌握销售情况和市场需求趋势，及时补充库存不足。

目录沃尔玛财务报表分析 (1)引言 (1)背景介绍 (1)目的和意义 (2)沃尔玛公司概况 (3)公司简介 (3)经营范围 (4)公司历史 (4)财务报表分析方法 (5)横向比较分析 (5)纵向比较分析 (6)财务比率分析 (7)沃尔玛财务报表分析 (8)资产负债表分析 (8)利润表分析 (8)现金流量表分析 (9)财务报表分析结果 (10)沃尔玛的财务状况 (10)沃尔玛的盈利能力 (11)沃尔玛的偿债能力 (12)沃尔玛的现金流量状况 (13)财务报表分析的局限性 (13)数据可靠性 (13)分析方法的局限性 (14)外部环境因素的影响 (15)结论 (16)沃尔玛的财务状况总结 (16)对沃尔玛的建议 (17)参考文献 (17)沃尔玛财务报表分析引言背景介绍沃尔玛是全球最大的零售商之一，总部位于美国。

自1962年创立以来，沃尔玛一直致力于为全球消费者提供高质量、低价位的商品和服务。

如今，沃尔玛在全球拥有超过11,000家门店，遍布28个国家，员工总数超过220万人。

沃尔玛的财务报表是了解该公司经营状况和财务健康状况的重要工具。

财务报表包括资产负债表、利润表和现金流量表。

通过对这些报表的分析，可以深入了解沃尔玛的财务状况、经营绩效和未来发展趋势。

首先，资产负债表是一份反映公司资产、负债和所有者权益的报表。

它展示了公司在特定日期的财务状况。

资产负债表可以帮助我们了解沃尔玛的资产结构和负债情况。

资产包括现金、应收账款、存货、固定资产等，而负债则包括应付账款、短期借款、长期借款等。

通过分析资产负债表，我们可以了解沃尔玛的资产配置情况、债务水平以及公司的偿债能力。

其次，利润表是一份反映公司在特定期间内收入、成本和利润的报表。

利润表可以帮助我们了解沃尔玛的销售收入、成本结构以及盈利能力。

利润表包括销售收入、销售成本、营业费用、税前利润等。

通过分析利润表，我们可以了解沃尔玛的销售增长情况、成本控制能力以及盈利能力的变化。

第1篇Executive SummaryThis financial analysis report provides a comprehensive overview of [Company Name]'s financial performance over the past [time frame], including an analysis of its financial statements, profitability, liquidity, solvency, and investment activities. The report aims to assess the company's financial health, identify strengths and weaknesses, and provide recommendations for future improvement.1. Introduction1.1 Background of the Company- Brief history- Industry overview- Key products/services1.2 Objectives of the Report- To evaluate the financial performance of [Company Name]- To identify financial strengths and weaknesses- To provide recommendations for improvement2. Financial Statements Analysis2.1 Income Statement Analysis2.1.1 Revenue Analysis- Revenue trends over the past [time frame]- Revenue growth rate- Revenue sources2.1.2 Cost of Goods Sold (COGS)- COGS trends over the past [time frame]- COGS as a percentage of revenue- Comparison with industry benchmarks2.1.3 Gross Profit Margin- Gross profit margin trends over the past [time frame]- Comparison with industry benchmarks2.1.4 Operating Expenses- Trends in operating expenses over the past [time frame]- Analysis of major expense categories (e.g., selling, general, and administrative expenses)- Comparison with industry benchmarks2.1.5 Net Profit Margin- Net profit margin trends over the past [time frame]- Comparison with industry benchmarks2.2 Balance Sheet Analysis2.2.1 Assets- Analysis of current assets (e.g., cash, accounts receivable, inventory)- Analysis of fixed assets (e.g., property, plant, and equipment)- Comparison with industry benchmarks2.2.2 Liabilities- Analysis of current liabilities (e.g., accounts payable, short-term debt)- Analysis of long-term liabilities (e.g., long-term debt, deferred tax liabilities)- Comparison with industry benchmarks2.2.3 Equity- Analysis of shareholders' equity (e.g., common stock, retained earnings)- Comparison with industry benchmarks2.3 Cash Flow Statement Analysis2.3.1 Operating Cash Flow- Analysis of operating cash flow over the past [time frame]- Comparison with net income- Impact of operating activities on cash flow2.3.2 Investing Cash Flow- Analysis of investing cash flow over the past [time frame]- Comparison with capital expenditures- Impact of investing activities on cash flow2.3.3 Financing Cash Flow- Analysis of financing cash flow over the past [time frame]- Comparison with debt and equity financing activities- Impact of financing activities on cash flow3. Financial Ratios Analysis3.1 Liquidity Ratios3.1.1 Current Ratio- Current ratio trends over the past [time frame]- Comparison with industry benchmarks3.1.2 Quick Ratio- Quick ratio trends over the past [time frame]3.1.3 Cash Ratio- Cash ratio trends over the past [time frame]- Comparison with industry benchmarks3.2 Solvency Ratios3.2.1 Debt-to-Equity Ratio- Debt-to-equity ratio trends over the past [time frame]- Comparison with industry benchmarks3.2.2 Interest Coverage Ratio- Interest coverage ratio trends over the past [time frame]- Comparison with industry benchmarks3.2.3 Times Interest Earned Ratio- Times interest earned ratio trends over the past [time frame] - Comparison with industry benchmarks3.3 Profitability Ratios3.3.1 Gross Profit Margin- Gross profit margin trends over the past [time frame]- Comparison with industry benchmarks3.3.2 Net Profit Margin- Net profit margin trends over the past [time frame]- Comparison with industry benchmarks3.3.3 Return on Assets (ROA)- ROA trends over the past [time frame]3.3.4 Return on Equity (ROE)- ROE trends over the past [time frame]- Comparison with industry benchmarks3.4 Efficiency Ratios3.4.1 Inventory Turnover Ratio- Inventory turnover ratio trends over the past [time frame]- Comparison with industry benchmarks3.4.2 Accounts Receivable Turnover Ratio- Accounts receivable turnover ratio trends over the past [time frame]- Comparison with industry benchmarks3.4.3 Total Asset Turnover Ratio- Total asset turnover ratio trends over the past [time frame]- Comparison with industry benchmarks4. Key Findings and Analysis4.1 Strengths- Highlight key financial strengths identified during the analysis4.2 Weaknesses- Identify key financial weaknesses identified during the analysis4.3 Opportunities- Discuss potential opportunities for growth and improvement based on the analysis4.4 Threats- Identify potential threats to the company's financial performance based on the analysis5. Recommendations5.1 Improvement Strategies- Provide specific recommendations for improving the company's financial performance, based on the analysis5.2 Risk Mitigation- Discuss strategies for mitigating potential risks identified during the analysis5.3 Monitoring and Reporting- Suggest methods for monitoring the company's financial performance and reporting on progress6. ConclusionThis financial analysis report provides a detailed assessment of [Company Name]'s financial health and performance. By identifying strengths, weaknesses, opportunities, and threats, the report aims to provide valuable insights for decision-makers and stakeholders. Implementing the recommended strategies and monitoring the company's financial performance will be crucial in ensuring long-term success.7. Appendices7.1 Financial Statements- Include the complete set of financial statements (income statement, balance sheet, cash flow statement)7.2 Additional Data and Calculations- Provide any additional data and calculations used in the analysis7.3 References- List all sources of data and information used in the reportNote: This framework is intended to serve as a guide for creating a comprehensive financial analysis report. The actual content and depth of the report will vary based on the specific company and industry being analyzed.第2篇Executive SummaryThe executive summary provides a concise overview of the key findings of the financial analysis report. It should include the following elements:1. Purpose of the Report: Briefly state the objective of the financial analysis, such as assessing the financial health of a company, evaluating investment opportunities, or analyzing industry trends.2. Key Findings: Highlight the most significant findings from the analysis, including financial performance, profitability, liquidity, solvency, and efficiency ratios.3. Recommendations: Summarize the recommendations based on the analysis, such as investment decisions, strategic actions, or operational improvements.4. Scope of the Analysis: Mention the time period covered by the analysis and any specific financial metrics or data sources used.---1. IntroductionThis section sets the stage for the report by providing background information and context.1. Background: Describe the company or industry being analyzed,including its history, products/services, and market position.2. Objectives: Clearly define the objectives of the financial analysis, including what aspects of the company's financial performance will be evaluated.3. Methodology: Outline the methods and tools used to conduct the financial analysis, such as ratio analysis, trend analysis, and benchmarking.---2. Financial Performance AnalysisThis section delves into the financial performance of the company, focusing on key metrics and trends.1. Revenue Analysis:- Revenue trends over time- Revenue by product/service line- Revenue growth rate2. Profitability Analysis:- Net income trends- Gross margin analysis- Operating margin analysis- Net margin analysis3. Liquidity Analysis:- Current ratio- Quick ratio- Days of cash on hand- Receivables turnover ratio4. Solvency Analysis:- Debt-to-equity ratio- Interest coverage ratio- Debt service coverage ratio5. Efficiency Analysis:- Inventory turnover ratio- Accounts receivable turnover ratio- Asset turnover ratio---3. Trend AnalysisThis section examines the trends in the company's financial performance over time.1. Revenue Trends: Analyze the growth or decline in revenue over thepast few years, and identify any significant changes or outliers.2. Profitability Trends: Assess the changes in net income, gross margin, operating margin, and net margin over the past few years.3. Liquidity and Solvency Trends: Analyze the changes in liquidity ratios, solvency ratios, and interest coverage ratios over the past few years.4. Efficiency Trends: Evaluate the changes in inventory turnover, accounts receivable turnover, and asset turnover ratios over the pastfew years.---4. Comparison with PeersThis section compares the company's financial performance with that ofits peers or industry benchmarks.1. Financial Ratios: Compare key financial ratios, such as profitability, liquidity, solvency, and efficiency ratios, with industry averages or peer companies.2. Market Share: Analyze the company's market share and its position relative to its competitors.3. Strategic Positioning: Assess the company's strategic positioning in the market, including its competitive advantages and disadvantages.---5. SWOT AnalysisThis section identifies the company's strengths, weaknesses, opportunities, and threats.1. Strengths: List the company's strengths, such as strong brand recognition, innovative products, or efficient operations.2. Weaknesses: Identify the company's weaknesses, such as high debt levels, poor inventory management, or limited market presence.3. Opportunities: Analyze the opportunities available to the company, such as new market segments, technological advancements, or regulatory changes.4. Threats: Identify the threats that could impact the company'sfinancial performance, such as increased competition, economic downturns, or changes in consumer preferences.---6. Conclusion and RecommendationsThis section summarizes the key findings of the financial analysis and provides recommendations for the company or investors.1. Summary of Findings: Recap the main findings from the analysis, including financial performance, trends, and comparisons with peers.2. Recommendations:- Strategic recommendations for the company, such as entering new markets, improving operational efficiency, or reducing debt levels.- Investment recommendations for investors, such as buy, hold, orsell recommendations based on the company's financial performance and future prospects.3. Limitations: Acknowledge any limitations or assumptions made during the financial analysis.---AppendicesThis section includes any additional information or data that supports the findings of the report.1. Financial Statements: Include the company's income statement, balance sheet, and cash flow statement for the relevant time period.2. Detailed Ratios: Provide a more comprehensive breakdown of the financial ratios used in the analysis.3. Industry Data: Include relevant industry data and benchmarks used for comparison.---By following this framework, you can create a comprehensive and informative financial analysis report that provides valuable insights into the company's financial health and future prospects.第3篇Executive SummaryThe executive summary provides a concise overview of the financial analysis report. It should include the following key points:- Purpose of the Report: Briefly state the purpose of the financial analysis and the specific aspects of the company's financial performance being evaluated.- Company Overview: Provide a brief description of the company,including its industry, size, and key products/services.- Key Findings: Highlight the most significant findings from the analysis, such as financial strengths, weaknesses, and areas of concern.- Recommendations: Offer a summary of the recommendations for improving the company's financial performance or addressing specific issues.Table of Contents- Executive Summary- Company Overview- Financial Analysis- Revenue Analysis- Profitability Analysis- Liquidity Analysis- Solvency Analysis- Capital Structure Analysis- Investment Analysis- Cash Flow Analysis- Comparison with Peers- SWOT Analysis- Recommendations- Appendix1. Company OverviewThis section provides a detailed background of the company, including:- History: A brief history of the company, including its founding, major milestones, and any recent developments.- Industry: An overview of the industry in which the company operates, including key trends and challenges.- Business Model: A description of the company's business model, including its revenue streams and value proposition.- Organizational Structure: Information on the company's organizational structure, including key management personnel.- Location and Operations: Details about the company's physicallocations and operational facilities.2. Financial AnalysisThis section delves into the financial performance of the company, using various ratios and metrics:2.1 Revenue Analysis- Revenue Trends: Analyze the company's revenue over the past several years, looking for trends and patterns.- Revenue Drivers: Identify the key factors that contribute to the company's revenue growth or decline.- Revenue Mix: Examine the composition of the company's revenue, including product lines, services, and geographic regions.2.2 Profitability Analysis- Net Profit Margin: Calculate and analyze the net profit margin to determine the company's profitability.- Operating Margin: Assess the company's operating margin to understand its operational efficiency.- Gross Margin: Analyze the gross margin to evaluate the company's pricing strategy and cost control.- Earnings Per Share (EPS): Calculate and discuss the company's EPS to gauge its profitability on a per-share basis.2.3 Liquidity Analysis- Current Ratio: Calculate and discuss the current ratio to assess the company's short-term liquidity.- Quick Ratio: Analyze the quick ratio to evaluate the company's ability to meet its short-term obligations without relying on inventory.- Cash Conversion Cycle: Calculate the cash conversion cycle to understand the time it takes for the company to convert its investments in inventory and accounts receivable into cash.2.4 Solvency Analysis- Debt-to-Equity Ratio: Calculate and discuss the debt-to-equity ratio to assess the company's long-term financial stability.- Interest Coverage Ratio: Analyze the interest coverage ratio to determine the company's ability to cover its interest expenses.- Times Interest Earned: Calculate the times interest earned ratio to evaluate the company's ability to meet its debt obligations.2.5 Capital Structure Analysis- Debt-to-Total Capital Ratio: Analyze the debt-to-total capital ratio to assess the company's capital structure.- Equity Ratio: Calculate the equity ratio to understand the proportion of the company's assets financed by equity.- Capital Expenditures: Discuss the company's capital expenditures and their impact on its financial health.2.6 Investment Analysis- Return on Assets (ROA): Calculate and discuss the ROA to evaluate the company's efficiency in using its assets to generate profit.- Return on Equity (ROE): Analyze the ROE to determine the return on the shareholders' investment.- Dividend Yield: Calculate the dividend yield to assess the company's dividend policy and potential returns for investors.2.7 Cash Flow Analysis- Operating Cash Flow: Analyze the company's operating cash flow to understand its cash-generating ability.- Investing Cash Flow: Evaluate the company's investing cash flow to assess its capital expenditure and investment activities.- Financing Cash Flow: Discuss the company's financing cash flow to understand its financing activities, such as debt issuance and dividends paid.3. Comparison with PeersThis section compares the company's financial performance with its peers in the industry, using relevant ratios and metrics. The comparison should include:- Market Capitalization: Compare the company's market capitalization with its peers.- Revenue Growth: Analyze the revenue growth rates of the company andits peers.- Profitability Ratios: Compare profitability ratios, such as net profit margin and return on equity.- Liquidity and Solvency Ratios: Assess liquidity and solvency ratios to evaluate the financial health of the company relative to its peers.4. SWOT AnalysisThis section provides a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) of the company, considering both internal and external factors.5. RecommendationsBased on the findings from the financial analysis and SWOT analysis,this section offers recommendations for improving the company'sfinancial performance or addressing specific issues. Recommendations may include:- Strategic Initiatives: Suggest strategic initiatives to enhance the company's competitive position and market share.- Operational Improvements: Recommend operational improvements to increase efficiency and reduce costs.- Financial Management: Propose financial management strategies to improve liquidity, solvency, and profitability.- Investment Opportunities: Identify potential investment opportunities that could enhance the company's financial performance.6. AppendixThe appendix contains any additional information or data that support the findings and recommendations of the report. This may include:- Detailed financial statements and footnotes- Charts and graphs illustrating financial trends- Additional ratios and metrics used in the analysis- Research methodology and data sourcesThis framework provides a comprehensive structure for a financial analysis report, ensuring that all key aspects of the company's financial performance are thoroughly examined and presented.。

第1篇一、引言沃尔玛（Walmart）作为全球最大的零售商，自1962年成立以来，以其独特的商业模式和高效的供应链管理在全球范围内取得了巨大的成功。

本文将从财务特征分析的角度，对沃尔玛的财务状况进行深入剖析，以期为投资者、分析师及企业决策者提供有益的参考。

二、财务特征概述1. 收入规模沃尔玛的收入规模在近年来持续增长，主要得益于其庞大的零售网络和全球化的布局。

根据最新财务报告，沃尔玛的年收入已突破5000亿美元，位居全球企业收入排行榜首位。

2. 利润水平尽管沃尔玛的收入规模巨大，但其利润水平却相对较低。

这主要得益于沃尔玛的低成本战略，通过降低运营成本、优化供应链和提高效率来提升利润空间。

在过去几年，沃尔玛的净利润在200亿美元左右。

3. 资产负债结构沃尔玛的资产负债结构相对稳定，负债水平较低。

截至2020年底，沃尔玛的总负债为1300亿美元，资产负债率为24.2%。

这表明沃尔玛具有较强的偿债能力和财务稳定性。

4. 股东权益沃尔玛的股东权益较高，反映了其良好的盈利能力和稳健的财务状况。

截至2020年底，沃尔玛的股东权益为2800亿美元，占总资产的比例为52.8%。

5. 营运能力沃尔玛的营运能力较强，主要表现在以下几个方面：（1）存货周转率：沃尔玛的存货周转率较高，说明其存货管理效率较高。

根据最新财务报告，沃尔玛的存货周转率为6.5。

（2）应收账款周转率：沃尔玛的应收账款周转率也较高，表明其信用管理能力较强。

（3）总资产周转率：沃尔玛的总资产周转率较高，说明其资产利用效率较高。

三、财务特征分析1. 成本控制能力沃尔玛的成本控制能力是其财务特征的一大亮点。

沃尔玛通过以下方式降低成本：（1）采购优势：沃尔玛庞大的采购规模使其在供应商谈判中拥有较强的议价能力，从而降低采购成本。

（2）仓储物流优势：沃尔玛在全球范围内拥有大量的仓储设施和物流网络，降低了物流成本。

（3）优化供应链：沃尔玛通过优化供应链，提高库存周转率，降低库存成本。

第1篇一、摘要本报告通过对美国零售业的财务状况进行分析，旨在揭示其经营现状、盈利能力、偿债能力、运营效率等方面的表现，为投资者、企业管理者及相关部门提供决策参考。

报告以2020年美国零售业财务数据为基础，结合行业发展趋势，对美国零售业的财务状况进行深入剖析。

二、引言美国零售业作为全球最大的零售市场之一，近年来受到电子商务、消费升级、市场竞争等因素的影响，呈现出一些新的特点。

本报告将从以下几个方面对美国零售业的财务状况进行分析：1. 经营状况分析2. 盈利能力分析3. 偿债能力分析4. 运营效率分析5. 行业发展趋势分析三、经营状况分析1. 营业收入2020年，美国零售业实现营业收入约5.6万亿美元，同比增长0.6%。

其中，实体店营业收入约为4.2万亿美元，同比增长1.2%；电商营业收入约为1.4万亿美元，同比增长1.5%。

从数据来看，尽管受到新冠疫情的影响，但美国零售业整体营业收入仍保持稳定增长。

2. 营业成本2020年，美国零售业营业成本约为4.4万亿美元，同比增长0.8%。

其中，实体店营业成本约为3.2万亿美元，同比增长1.1%；电商营业成本约为1.2万亿美元，同比增长0.7%。

营业成本的增长主要源于租金、人工、物流等方面的支出。

3. 净利润2020年，美国零售业实现净利润约6200亿美元，同比增长2.2%。

其中，实体店净利润约为4600亿美元，同比增长1.9%；电商净利润约为1600亿美元，同比增长4.1%。

净利润的增长主要得益于电商业务的快速发展。

四、盈利能力分析1. 盈利能力指标（1）毛利率：2020年，美国零售业毛利率约为21.8%，较上年同期提高0.2个百分点。

其中，实体店毛利率约为20.2%，电商毛利率约为27.5%。

电商毛利率高于实体店，主要得益于较低的运营成本。

（2）净利率：2020年，美国零售业净利率约为11.1%，较上年同期提高0.2个百分点。

其中，实体店净利率约为9.1%，电商净利率约为11.3%。

Contents1.Overview of Wal-Mart Stores, Inc. background (3)2.Four global business categories of Wal-Mart Stores, Inc (3)3.The current main competitors to Wal-Mart Stores, Inc (4)4.The e-commerce related advantages of Wal-Mart Stores, Inc........... . (6)5.The diagram of logistics and supply chain system of Wal-Mart Stores,Inc................................................................................ . (7)6.The e-commerce related disadvantages of Wal-Mart Stores, Inc......... .. (7)7.In order to maintain or grow the leadership, what improvements shouldbe taken by Wal-Mart Stores, Inc (8)8.The possible difficulties that Wal-Malt stores may face during the processof improvement................................................................ . (9)9.Alternative actions (if any) if you were the CEO of one of Wal-Mart’scompetitors (9)10.References (10)1.Overview of Wal-Mart Stores, Inc. backgroundWal-Mart Stores Inc. was founded by American retail legend Mr. Sam Walton in Arkansas in 1962. Over forty-year period, it has become the world’s largest private employer and retailer, on the top of the Fortune 500 list and has been among the most valuable brands for many years.Today, with over 2.1 million employees worldwide, Wal-Mart operates more than 8,000 units in 15 countries under 53 different brands, and serves more than 200 million customers per week. Wal-Mart had $405 billion in annual sales in fiscal year 2010 (FYE10, Feb. 1, 2009 to Jan. 31, 2010). The charitable giving numbers including cash and in-kind gifts valued more than $512 million in FYE10, a 20% increase over the previous year’s giving. In 2010, Wal-Mart regained the seat at the top of the Fortune 500, and ranked first among retailers in Fortune Magazine’s 2010 Most Admired Companies survey.Wal-Mart follows the three core values of “respect for the individual, service to the custome r, and striving for excellence”. It is well known that the classical management quotations: “The first item is that customers are right forever. The second item is that please consult the first item if customers are wrong.”2.Four global business categories of Wal-Mart Stores, Inc.Wal-Mart Super-CenterWal-Mart designed the super-center concept to save customers time and money, and also offer a unique shopping experience based on the Wal-Mart philosophy of "Every Day Low Prices".SAM'S CLUBSAM'S CLUB is a low-cost members-only warehouse club named after the founder of Wal-Mart Stores, Inc. - Sam Walton. The first SAM'S CLUB was founded in 1983. Acting like a purchasing agent for its members, SAM'S CLUB offers exceptional value on famous-brand merchandise at "member only" prices for bothbusiness and personal use. The First SAM'S CLUB was opened in April in Midwest City, Oklahoma in 1983.Wal-Mart StoresEvery customer who purchases in Wal-Mart stores can accept the welcome and greeting full of passion at the gate of stores. The commodities produced locally are usually in sales in Wal-Mart stores and on display automatically. In addition, the employees of Wal-Mart are entitled to decide who can achieve the funds donated by them.Wal-Mart Neighborhood MarketThe fourth kind is “neighborhood market”, which is a little smaller than the shopping plaza. It is usually set up in the community, and meets the community’s basic requirements, different from other convenient stores, it will also provide fresh products.3.The current main competitors to Wal-Mart Stores, Inc.The strongest competitors which Wal-Mart meets are Carrefour in France and Tesco in UK. These three retail giants have their own business strategies and business features. Now we will analyze advantages and disadvantages of Carrefour and Tesco.(1) Carrefour was found in 1959, which is the pioneer of the hype-market sector, the first largest retailer in Europe, the second largest international retail chains corporation in the world. At present, it owns over 11,000 operation retail units and its business area extends over 30 countries and districts all over the world. The enterprise leads the markets mainly with three business formats: hype-market sector, supermarkets and discount stores.The gap between Carrefour and Wal-Mart is as following:a.Carrefour prefers the commercial centers or resident centers as its new store siteand also highlights the dependence to commercial circle.b.Carrefour advocates everyday low prices, but it is actually a Hi-Low price strategy.The commodities Customers always purchase and compare which are in lowprices while the prices of the rest are generally higher than that in Wal-Mart.c.Carrefour attempts a variety of methods to adapt to different demands fromdifferent consuming groups. However, Wal-Mart is always defeated by Carrefour in the aspects to acceptance of customers and comfort due to a lack of theconformity with region culture and personality differences.d.The disadvantages of Carrefour compared with Wal-Mart: the performance ofsupply chain is inferior and the effective use of economy of scale is unavailable.(2) Tesco was found in 1932, which is the largest retail enterprise in Britain and also one of three largest retailers in the world. Apart from 691 local super shopping centers in UK, forty-two percent of the company’s stores distribute in the middle of Europe and each country of Southeast Asia and it is an international supermarket giant. In two respects, it mainly reflects the major competitive strength of Tesco.a.Tesco in Britain has a variety of business forms that has more strong adaptation asthe following five types:Tesco Extra:Tesco Extra where you can buy all products on sale in supermarket is a large warehouse store of Tesco.Tesco store:Tesco store is standard supermarket form and mainly sells foods and a few non-food commodities. It is the most common store of Tesco and the main source of revenue.Tesco Metro:Tesco Metro whose scale is between that of Tesco store and that of Tesco Express is the shops in the form, which is generally located in the city center or main streets.Tesco Express:Tesco Express is small-scale shop which mainly sells food and widely distributes in the busing urban sectors or shopping centers. By in February 2006, the number of Tesco Express throughout Britain had exceeded 650.One Stop:One Stop is the unique store which did not use the name “Tesco” and the small-scale store. They are always some small retailers that are taken over byTesco, however, they can still retain their original names.b. Tesco is good at database marketing. It can divide tens of millions of customers into eighty categories of customer groups such as young students, housewivesand so forth according to the features of customers such as physic, psychology, behavior and so on by constructing the EDMSYS (Email Direct Mall System). The skilful use of the data makes it achieve the irreplaceably competitive advantages.4.The e-commerce related advantages of Wal-Mart Stores, Inc.(1) Wal-Mart introduced the company's e-commerce website in July 1996.The integrated high technology and the traditional retailing business strengths.(2) In 1999,Wal-Mart cooperated with AOL .AOL supplied the methods of Internet access service at low cost .In addition, AOL online shopping website also took an access to linking , which objectively made 19 millions users of AOL become the potential users of , to further enlarge the community of online consumers.(3) In January 2000, Wal-Mart collaborated with the venture capital firm Accel Partners to scrip online retailing department out from the company as a new independent Internet firm named which would be unrestricted to the control of the parent company in the development and established its own brand image.(4) Wal-Mart built an e-commerce distributing centre to improve the level of online business services to customers and meet the product distributing demands.(5) High standardization of administration, scientific of business idea. All managements of Wal-Mart are completed through information technology. All the employees must refer to the orders of computers to work and have never done anything casually.(6) The advanced logistics and supply chain management system. The strong electronic communication network formed on the basis of the dedicated satellite andlots of large computer servers administers and optimizes the distribution centers, chains, warehouses, cargo trucks and partners of Wal-Mart all over the world effectively and intensively. Details in diagram 5.1.(7) High quality of client resource, price and brand strengths.5.The diagram of logistics and supply chain system of Wal-Mart Stores, Inc.Diagram 5.1 Logistics and Supply Chain System of Wal-Mart Stores6.The e-commerce related disadvantages of Wal-Mart Stores, Inc.(1) High cost of technology and management. The investment in the construction of information systems and constant maintenance and upgrade later must bring higher cost of technology and management.(2) The strength of traditional markets overtakes that of online markets. It is more difficult to quickly transfer the concentration of customers on traditional markets to the online markets.(3) The construction of the new ecommerce site to some extent must affect the image of the brand which had been established in the minds of customers before. Particularly in the time that the customer service of the new company spun off can not be compared with that of the parent company.(4) It is quite difficult to enter the ecommerce of different countries and regions and adapt to it.(5) A lack of distinguishing and irreplaceable advantages compared with competitors. Taking China for example, Carrefour has led the online markets in Beijing rather than Wal-Mart.7.In order to maintain or grow the market leadership, what improvementsshould be taken by Wal-Mart Stores, Inc.(1) Focusing on local business. When Wal-Mart enters the new market in a country, it must do the detailed market research so as to adapt to the economic circumstance of different countries and the competition of the counterparts.(2) Establishing own local system of logistics and realizing the perfect butt between ecommerce and logistics. Instead, collaborating with third-party contract logistics companies.(3) Developing database marketing by learning about Tesco and carrying out the detailed customer segmentation. Recommending commodities to customers according to their consumption habits and conducting deep mining of client relation and maintaining it.(4) Improving public image and increasing the soft power. There is common criticism outside to Wal-Mart. You can refer to the documentary called “Wal-Mart: Low Prices, High Costs”. Wal-Mart should struggle to improve its public image and increase the strength of software by international procurement, products supply, environmental measures, trade subsidies, charities and labor welfare.(5) Wal-Mart should build the sustainable development plan. Apart from being accustomed to the low carbon trend and establishing the energy-saving andeco-friendly shopping center, it still needs to enhance the implementation of the project named “Agriculture Super Butt”. Which can not only raise the farmers’revenue but also bring the fresh , safe, delicious, affordable and eco-friendly agricultural products to Chinese consumers.8.The possible difficulties generated during the process of improvement.(1) The increase of business cost. It has some conflicts with Wal-Mart’s saving idea and requires the high class of Wal-Mart to think carefully.(2) Wal-Mart probably meets the high threshold the rivals have set. It needs more efforts to climb this threshold.(3) It is possible that Wal-Mart meets the barrier that government policy forms. Any markets can be confronted with it, no matter traditional markets or online markets.9.Alternative actions if I were the CEO of one of Wal-Malt’s competitors.If we stand in the seats of Wal-Mart’s competitors, I suggest the following measures we can take.First of all, considering that the spread of the Wal-mart’s VIP system is not so satisfying and the strength of the conducting is kind of lacking, more effective system should be established and executed. The admission for applying here is allowed to take the recent home-telephone bill. According to the phone number, there is no need for you to take the VIP card and you will just speak of your number stored in our database instead of that of the card. Moreover,we can send the advertisements to youruseful address gained from the bill to avoid wasting.Secondly, the pre-investigatement is of the great importance. Wal-Mart has aggressively to expand outside of the US, opening stores and making acquisitions in North American, Mexico, European and Asia .Mexico, Canada, and the UK are great success stories. Germany has been problematic while Indonesia was an outright failure. Look at the Wal-Mart and Carrefour at Heifei. As we all know, Carrefour is the first company march into China and it has achieved a significant success. The Carrefour at the Sanlian District in Hefei is the most profitable all over the world. While Wal-Mart do esn’t get enough reward is just because the latency of occupying the market. Therefore, research should be done considerate and suitable to that country.Thirdly, business-assosiation system would be developed .Meanwhile, the protection of the system band should be applied as soon as possible. They can be advertised and linked on our website. Furthermore, the record of the someone’s comsuption in those stores would be remarked to the database of our company. In that case, the customer can conveniently use the scores to exchange some goods on our mall-online without going out. What’s more, exchanging the scores to the money can effectively prevent people from the fear of unsafe online payment.10.ReferencesBaidu Encyclopedia /view/9389.htmWikipedia /zh-cn/%E6%B2%83%E5%B0%94%E7%8E%9B Wal-Mart China Website /People’s Net /GB/54849/59580/5767354.html Book——“Wal-Mart Retail Strategy” Written by Ruizhi, Published by Nanfang Daily Press 1st, June 2006Baidu Library——“Wal-Mart Case Analysis”Baidu Library——“Wal-Mart Plannig a Major E-life”Baidu Library——“Wal-Mart Logistics and Supply Chain Management”Baidu Library——“Wal-Mart Supply Chain Mainly Consists of Four Parts”Documentary——“Wal-Mart: Low Prices, High Costs”- 11 -。

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