Coca Cola Co
可口可乐公司
Coca-Cola is an American company reputable in 1892 and has affianced mainly in business sweet liquid and Coca-Cola attention···
Introduction
Coca-Cola is an American company reputable in 1892 and has affianced mainly in business sweet liquid and Coca-Cola attention. The Company wholesales and crops other soft drinks. The Business is recognized for selling five top is well-known beverages in the whole world: sprite, Coca-Cola, diet sprite, and coke. The Firm’s executive structure is how the business part fits composed and collected; it insurances exterior associations that include associates.
Coca Cola Co
Company’s industry
The Coca-Cola Company is a multinational agricultural manufacturing company associated with the production of non-alcoholic beverages, soft drinks, and syrups that are carbonated. The headquarters are in Atlanta, Georgia.
Primary products
The primary products of Coca-Cola Company are Coca-Cola, Sprite, Fanta, and Schweppes, Álvaro and bottled water, energy drinks, and sports water.
Compnay’s raw materials
The Coca-Cola Company is a food processing industry that majorly deals with agricultural raw materials. Which in this case are sugarcane, fruits, and water. The raw materials are obtained locally, and the manager selects the best fit for the company products. Which will give the best taste to their customers in the market.
译文：介绍 年终财务报告
可口可乐是一家在 1892 年享有盛誉的美国公司，主要从事甜液和可口可乐的业务。该公司批发和种植其他软饮料。该公司以销售五种世界知名的饮料而闻名：雪碧、可口可乐、减肥雪碧和可乐。公司的执行结构是业务部分的组合和收集方式；它为包括员工在内的外部协会提供保险。
可口可乐公司
公司所属行业
可口可乐公司是一家跨国农业制造公司，与非酒精饮料、软饮料和碳酸糖浆的生产有关。总部位于佐治亚州亚特兰大。
农产品
可口可乐公司的主要产品有可口可乐、雪碧、芬达、史威士、阿尔瓦罗和瓶装水、能量饮料和运动水。
公司原材料
可口可乐公司是一家主要经营农业原料的食品加工业。在这种情况下，它们是甘蔗、水果和水。原材料就地取材，经理挑选最适合公司产品。这将为市场上的客户提供最好的口味。
Coca cola’s insight
- Sales:
The sales of the Coca-Cola Company are measured in terms of revenue, operating income, net income, and total assets. Revenue $37.27 billion US dollars as per 2019, operating income $10.09 billion US dollars as per 2019, net income $8.92 billion US dollars as per 2019, Total assets $86.38 billion US dollars as per 2019.
- Assets:
The Coca-Cola assets can be measured in terms of operating income, net income, total assets, and total equity. Operating income 10.09 billion as of 2019, net income of $8.92 billion as of 2019, total assets $86.38 billion us dollars as of 2019, total equity $18.98 billion us dollars as of 2019.
- Employees:
The Coca-Cola Company is a global company that employs a lot of people globally, and this enables the company to have a larger number of employees globally.
Location
The company is located in Atlanta, Georgia, in the United States of America.
译文：可口可乐的洞察力 年终财务报告
销售量
可口可乐公司的销售额以收入、营业收入、净收入和总资产来衡量。 2019年收入372.7亿美元，2019年营业收入100.9亿美元，2019年净利润89.2亿美元，2019年总资产863.8亿美元。
资产
可口可乐的资产可以用营业收入、净收入、总资产和总权益来衡量。 截至2019年营业收入100.9亿美元，截至2019年净收入89.2亿美元，截至2019年总资产863.8亿美元，截至2019年总股本189.8亿美元。
雇员
可口可乐公司是一家全球性公司，在全球范围内雇佣了大量员工，这使公司能够在全球范围内拥有更多员工。
地点
该公司位于美国佐治亚州亚特兰大市。
Coca cola’s associaations
There are a lot of companies that are associated with the Coca-Cola Company globally. These companies depend on Coca-Cola products for their better performance in the market and to compete effectively in the market with other companies. Companies like Hoteling will depend majorly on Coca-Cola Company to have soft drinks for their customer’s refreshment after meals. Companies that manufacture wines and spirits will also rely on Coca-Cola company products, as many of their customers do use soft drinks to mix the wine and spirit during their refreshment.
Annual report
- The Coca-Cola Company is a very lucrative industry, and annual reports are very positive; thus, conveying that the company makes a lot of profit annually. This indicates that the employees’ rights, wages, and insurance cover are covered effectively.
- The report will enable the company management to be conversant on how to balance their operations with other companies which they depend on and also the other companies which depend on their products as the content of the report will contain the financial report, purchases, expenses, and sales.
译文：可口可乐协会 年终财务报告
全球有很多公司与可口可乐公司有关。这些公司依靠可口可乐产品来获得更好的市场表现并与其他公司在市场上有效竞争。像 Hoteling 这样的公司将主要依赖可口可乐公司为客户提供软饮料，让他们在饭后提神。生产葡萄酒和烈酒的公司也将依赖可口可乐公司的产品，因为他们的许多客户在提神时确实使用软饮料来混合葡萄酒和烈酒。
年度报告
可口可乐公司是一个非常赚钱的行业，年报非常积极；因此，传达了该公司每年赚取大量利润。这表明员工的权利、工资和保险范围得到了有效保障。
该报告将使公司管理层能够熟悉如何平衡其与他们依赖的其他公司以及依赖其产品的其他公司的运营，因为报告的内容将包含财务报告、采购、费用和销售量。
External info about the company and its industry
Just like other companies, Coca-Cola Company must have its economic factors be it internal or external of which must be considered for it to perform effectively. The key factors which might be realized in the Coca-Cola Company are the availability of raw materials, media, technology, and health.
Coca-Cola started a long time ago, and it has thrived well to date, where it is now a global company. Better management, employee motivation, marketing, data collection, and teamwork.Coca-Cola is well-off. It is established and manages its affairs so well. These factors are important because they enable the company to enjoy stability and prosperity. The management should continue spearheading the company in the right direction.
Coca-Cola has been facing many risks. Some of the risks are competition, poor management of the company resources, legal constraints, political interference, and technological risks. Each of these risks can have disastrous effects on the running of the company if not managed well.
The most important accounting consideration to make is transparency. The accountants must observe a high degree of integrity. Meaning they should be accurate and correct. No form of unethical accounting practice should occur in the company.
The company is a multinational that operates in many countries. It has to face s many laws which the governments put in place. The laws which the management must observe pertain to competition, workforce management, quality productivity, and taxation. The company must abide by all the legislation at all costs.
Coca-Cola has many social issues of concern. These are the management of employees, the relationship with the local community, and the empowerment of the stakeholders. The company should also be concerned about the impacts of its products on the culture of the clients and community in general.
译文：关于公司及其行业的外部信息 年终财务
就像其他公司一样，可口可乐公司必须考虑其内部或外部的经济因素，才能有效地发挥作用。可口可乐公司可能实现的关键因素是原材料、媒体、技术和健康的可用性。可口可乐很早以前就开始了，至今发展良好，如今已成为一家全球性公司。更好的管理、员工激励、营销、数据收集和团队合作。可口可乐很富裕。它成立并管理其事务如此出色。这些因素很重要，因为它们使公司能够享受稳定和繁荣。管理层应继续带领公司朝着正确的方向前进。
可口可乐一直面临着许多风险。一些风险是竞争、公司资源管理不善、法律约束、政治干预和技术风险。如果管理不当，这些风险中的每一个都可能对公司的运营产生灾难性的影响。最重要的会计考虑是透明度。会计师必须遵守高度的诚信。这意味着它们应该是准确和正确的。公司不应出现任何形式的不道德会计行为。
该公司是一家在许多国家开展业务的跨国公司。它必须面对政府制定的许多法律。管理层必须遵守的法律与竞争、劳动力管理、质量生产力和税收有关。公司必须不惜一切代价遵守所有法律。可口可乐有许多值得关注的社会问题。这些是员工的管理、与当地社区的关系以及利益相关者的赋权。公司还应关注其产品对客户和整个社区文化的影响。
Company’s financial Strenght
Assessment of the financial strength of the company between 2017 and 2019
The company recorded an increase in the net operating revenues between 2017 and 2019, that is, $1,283 to $8,920. This growth is attributable to the company’s vision to craft brands that are tailored to the preferences of clients who desire body and spirit refreshment. According to the comprehensive annual financial report (2018), the organization reported a decrease in the annual profit between 2017 and 2018.
The total non-current assets reduced in the company between 2017 and 2018, contrary to the financial assets that exhibited an increase in value from $785,214 to $1,805,209. During the period between 2017 and 2018, current liability increased while noncurrent liabilities decreased, leading to a steady increase in the total liabilities.
The total equity in the organization increased over the specified period (between 2017 and 2018), showing that the organization’s financial strength was improving over that time. The cash flow generated from operating activities reduced between 2017 and 2018 but again was on an upward trend in 2019.
Financial strength volatility
How financial strength is likely to change in the next year or so the company is faced with some challenges that are likely to change the course of activities, such as; the corona pandemic that has reduced the sales volume in the retail and wholesale centers. Another issue is the market risk, like the high-interest rates charged on credit facilities from the banking and non-banking financial institutions. Reduced economic activities in subsidiary institutions mean the organization is bound to record reduced profitability due to liquidity risks.
译文：公司财务实力 年终财务报告
2017-2019年公司财务实力评估
该公司在 2017 年至 2019 年期间的净营业收入增加了 1,283 美元至 8,920 美元。这一增长归功于公司的愿景，即根据需要身体和精神恢复的客户的喜好量身定制品牌。根据综合年度财务报告（2018 年），该组织报告称，2017 年至 2018 年的年度利润有所下降。公司的非流动资产总额在 2017 年至 2018 年期间减少，而金融资产的价值从 785,214 美元增加到 1,805,209 美元。 2017年至2018年期间，流动负债增加，非流动负债减少，负债总额稳步上升。该组织的总股本在特定时期内（2017 年至 2018 年之间）增加，表明该组织的财务实力在此期间有所改善。经营活动产生的现金流量在 2017 年至 2018 年期间有所减少，但在 2019 年再次呈上升趋势。
财务实力波动
未来一年左右，公司面临的一些挑战可能会改变活动过程，例如，财务实力可能会发生怎样的变化；冠状病毒大流行减少了零售和批发中心的销售量。另一个问题是市场风险，例如银行和非银行金融机构对信贷便利收取的高利率。附属机构的经济活动减少意味着该组织必然会因流动性风险而降低盈利能力。
Source and value of coca cola’s capital
Discussion of the company’s sources of capital and the value of the company’s capital. The first source of capital for the organization is borrowing: The organization borrows from banking and non-banking financial institutions. Besides the long-term loans, it uses overdraft facilities to fund its operations.
Another source of capital for the organization is credit facilities: It is the policy of the organization to obtain raw materials on credit and make payment at an agreed period. This enables the organization to plan how to make payments and also enjoy the use of inputs, even when cash is not ready.
Capital’s market
Sale of bonds in the open market operations: The Company sells shares in the stock exchange market and obtains money for carrying out its operations.
The company also relies on retained profit as a source of capital: After paying out dividends, the surplus that remains is used by the organization for expansion and to meet the operational costs.
The company recorded an increase in the per-share price for its equity compared to the previous year (Coca-Cola Comprehensive Annual Financial Report, 2019). This is bound to change based on the challenges brought about by the covid-19 pandemic.
The company’s quality of earnings. The earnings per share are computed using the expression. The net income for the company is $30,548,445. The dividend for the company is $545,241. The total outstanding shares for the company is $14,455,000
Since the company has international branches, it has competition from across the globe, especially from large businesses that have huge financial capital outlay.
译文：可口可乐资本的来源和价值 年终财务报告
讨论公司的资金来源和公司资金的价值。该组织的第一个资金来源是借款：该组织从银行和非银行金融机构借款。除了长期贷款外，它还使用透支工具为其运营提供资金。该组织的另一个资金来源是信贷便利：该组织的政策是赊购原材料并在商定的期限内付款。这使组织能够计划如何付款并享受投入的使用，即使在现金未准备好时也是如此。
资本市场
在公开市场业务中出售债券：本公司在证券交易所市场出售股票，并获得开展业务所需的资金。该公司还依赖留存利润作为资本来源：支付股息后，剩余的盈余由组织用于扩张和支付运营成本。与上一年相比，该公司的股票每股价格有所上涨（可口可乐综合年度财务报告，2019 年）。这势必会根据 covid-19 大流行带来的挑战而改变。公司的盈利质量。使用该表达式计算每股收益。该公司的净收入为 30,548,445 美元。该公司的股息为 545,241 美元。公司的流通股总额为 14,455,000 美元；由于该公司拥有国际分支机构，因此面临来自全球的竞争，尤其是来自拥有巨额财务资本支出的大型企业。
Additional financial computations
Net increase in cash flow for the most recent year
2018 2019 Difference
Cash flow conversion ratio 119% Cash flow conversion ratio 117% 2 %
$8,291 $8,780 489
Ratios with increase over the previous year
Financial report for 2018-2019: Comprehensive Annual Financial Reports (2018, 2019):
The ratio is computed by comparing 2018:2019 as follows 8291:8790 to give us = 0.06
Additional information in your opinion, can you share about the company’s financial situation company investment back into the community was reduced between 2017 and 2018 but remained constant between 2018 and 2019.
Fraudulent financial reporting engagement
The need to reduce the amount of taxes being paid to the government would motivate the company to give false information about the profit margin. Secondly, if the organization realized that the wrong information in the balance sheet would convince potential financiers to fund the organization, the management would see it as an opportunity to provide false information.
译文：额外的财务计算 年终财务报告
最近一年现金流净增长
2018 2019 差异
现金流转换率 119% 现金流转换率 117% 2 %
8,291 美元 8,780 美元 489
比上年增加的比率
2018-2019年财务报告：综合年度财务报告（2018、2019）：
该比率是通过比较 2018:2019 如下计算得出的 8291:8790 给我们 = 0.06
您认为其他信息，您能否分享一下公司的财务状况公司对社区的投资在 2017 年至 2018 年期间有所减少，但在 2018 年至 2019 年期间保持不变。
欺诈性财务报告参与
减少向政府缴纳的税款的需要会促使公司提供有关利润率的虚假信息。其次，如果组织意识到资产负债表中的错误信息会说服潜在的金融家为组织提供资金，管理层会将其视为提供虚假信息的机会。
Assessed control risk
The extent to which I believe it will be appropriate to reduce assessed control risk. As long as there is goodwill by the management, it would be possible to mitigate the risks identified on the path towards sustainability for the organization.
Audit effort geographically
The regions with major branches such as the United States will be allocated more auditors to ensure that company resources are put into good use where misuse would result in dire consequences.
The form of auditors’ report that is expect to be issued
This is a report that contains the review of schedules of selected sustainability indicators that have been reviewed from an independent point of view to identify areas that need remedial action to avoid further losses. It operated under the auspice of the American Institute of Certified Public Accountants (AICPA) AT-C section 105.
Conclusion
Coca-cola’s worldwide marketing strategy that expressions no mark of ending. Company policies make the brand efficacious, and also policies help to flout immoral matters. Coca-Cola the company’s policies evidence that Coca-Cola is the number one brand because of its best strategies.
译文：评估控制风险 年终财务报告
我认为降低评估控制风险的适当程度。只要管理层有善意，就有可能减轻在组织实现可持续发展的道路上确定的风险。
地理上的审计工作
美国等主要分支机构的地区将被分配更多的审计员，以确保公司资源得到充分利用，滥用会导致严重后果。
预计出具的核数师报告的形式
该报告包含对选定可持续性指标的时间表的审查，这些指标已从独立的角度进行审查，以确定需要采取补救措施以避免进一步损失的领域。它在美国注册会计师协会 (AICPA) AT-C 第 105 节的主持下运作。
结论
可口可乐的全球营销策略，没有结束的迹象。公司政策使品牌有效，政策也有助于蔑视不道德的事情。 Coca-Cola 公司的政策证明可口可乐因其最佳战略而成为第一品牌
References
Coca-Cola Company. (2018). Comprehensive Annual Financial Report. Retrieved from: https://www.annualreports.com/Company/coca-cola
Coca-Cola Company. (2019). Comprehensive Annual Financial Report. Retrieved from: https://www.annualreports.com/HostedData/AnnualReportArchive/c/NYSE_KO_2018.pdf
Coca-Cola Company. (2017). Comprehensive Annual Financial Report. Retrieved from: https://www.annualreports.com/HostedData/AnnualReportArchive/c/NYSE_KO_2017.pdf
