黑莓苹果2014英文年报分析.docVIP

Ratio Analysis APPLE and BLACKBERRY Class: 12(1+3)C Name: 耿千惠 ID number: 1208161081.Abstract - 1 - 2.Introduction - 1 - APPLE - 1 - BLACKBERRY - 1 - 3.Basic data - 2 - 4.Ratio Analysis and Assessment - 3 - (1). Return on Equity - 3 - APPLE - 3 - BLACKBERRY - 3 - (2).Operating Profit % - 3 - APPLE - 3 - BLACKBERRY - 3 - (3). Asset Turnover - 4 - APPLE - 4 - BLACKBERRY - 4 - (4). Gross Profit % - 4 - APPLE - 4 - BLACKBERRY - 4 - (5). Current Ratio - 5 - APPLE - 5 - BLACKBERRY - 5 - (6)Quick Ratio - 5 - APPLE - 5 - BLACKBERRY - 5 - (7)Efficiency Ratios - 5 - APPLE - 5 - BLACKBERRY - 6 - (8)Gearing - 6 - APPLE - 6 - BLACKBERRY - 6 - (9) Earnings per share - 7 - 5.Assessment conclusions - 7 - 6.Limitation - 7 - 7.Reference - 8 - 1.Abstract I used ratio analysis to analyse BLACKBERRY and APPLE’s financial performance and financial position in 2014. These two companies are both the electronic equipment manufacturing and these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”). The ratios are Capital employed, Operating profit, Asset turnover, Gross profit %, Current ratio, Quick ratio, Inventory days, Receivable days, Payable days, Gearing and Earnings per share . 2.Introduction APPLE Apple Inc. and its wholly-owned subsidiaries (collectively “Apple” or the “Company”) designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players, and sells a variety of related software, services, peripherals, networking solutions, and third-party digital content and applications. The Company sells its products worldwide through its retail stores, online stores, and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers and value-added resellers. In addition, the Company sells a variety of third-party iPhone, iPad, Mac, and iPod compatible products, including application software, and various accessorie