财务报表写法：ACCT5011 - 财务报表写作分析

ACCT 5011 – Financial Statement Analysis     ACCT5011 - 财务报表分析
Three individual assignments are due to Dr. Becker as specified below. You can discuss the content of the cases with each other but the assignments you submit must be individual assignments with your own ideas not those of others.三份独立的作业都是由贝克博士负责的，具体的要求如下，你可以和每一个人来讨论这份作业的目录，但是你上交的作业必须是你自己的想法写作而来的，而不是抄袭别人的。
You must not copy from each other. Be sure to follow Carleton University policies regarding avoiding plagiarism and cheating. For all assignments limit your paper to a maximum of 10 pages written (double spaced) with appendix of ratios. Include your name, the due date and your student number with each assignment. Submit the assignments directly to Dr. Becker according to the due date specified:你不能复制别人的。一定要按照卡尔顿大学（Carleton University）的政策，避免剽窃和作弊。对于所有的作业，需要限制在10页之内，（双倍行距）与附录中的比例是最大的 。这其中需要包括您的姓名，每个任务的截止日期和您的学生数量。在指定的到期日之前，直接提交作业给贝克尔博士：

1)    Due April 30th
 A) Strong Tie Ltd. IVEY Cases#: 9B11N021 – Courtenay will send this case to youhttp://www.ukassignment.org/kjllsj/
 B) RONA Ltd. vs. Canadian Tire Corporation Financial Statement Comparison
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2) Due May 4th
C) Costco Whole Corp. Financial Statement Analysis (B) IVEY Cases #: A186B - Courtenay will send this case to you

Questions for Strong Tie: (Due April 30)
1.    Prepare a table of ratios for 2006, 2007 and 2008 for the company and the industry. (do not take averages, assume year end balances are averages for the year).
2.    Prepare a vertical and horizontal analysis of the income statement and balance sheet (percentages of revenues for income statement and percentage of total assets for balance sheet)
3.    Prepare an analysis for Mr. Johnstone discussing the ratios, vertical and horizontal analysis and make recommendations of both what should be done in the short term and long term.

Questions for RONA vs. Canadian Tire: (Due April 30)
1.    What differences in accounting policies exist between the two companies and how would these affect the financial statements. Should the financial statements be re-cast or re-done to reflect these differences?么两家公司之间的会计政策存在差异是哪些，以及什么因素将会影响财务报表。财务报表应该不应该重新搜集或重新做，以反映这些差异呢？
2.    As an investor, which of these represents the better investment opportunity? Support your analysis with a full set of financial ratios.
3.    As a creditor (banker), which company would you feel better about providing a loan to? Why?

Questions for Costco Whole Corp: (Due May 4)
Questions provided in the case  提到的问题都在这份作业中