Financial Statement Analysis Module Sample （财务报表分析模块样品）.pdf

Financial Statement Analysis Module Sample Assignments and Exercises Using the FSA Module ©2013 O.S. Financial Trading System Contents 1. Explore Financial Statements Assignment 1.1: Match the business model Assignment 1.2: Understanding Analyst Earnings’ Forecasts using Common Size Analysis Assignment 1.3: Reading and Interpreting Derivatives Accounting 2. Analyzing Profitability Assignment 2.1: Analyzing Accounting or Fundamental Growth Assignment 2.2: How did competition impact financial performance? Assignment 2.3: How Should Vodafone Spend Verizon’s $130 billion? 3. Working Capital Assignment 3.1: Match the Business Assignment 3.2: Impact of operational strategy in the beverage industry upon working capital management 4. Risk Assignment 4.1: Analyzing Risk Assignment 4.2: Activity Analysis ©2013 O.S. Financial Trading System Assignment 1.1: Match the Business Model Introduction The point has been often made in class that a firm’s business model is a major driver of a firm’s Balance Sheet (or Statement of Financial Position). In this assignment your task as an analyst is reversed. That is, given 10 common size financial statements and 10 different business descriptions can you identify which financial position is associated with each business description? The following data is provided for 10 major compa nies in common size form (numbered 1-10) constructed from the FSA Module. That is, each stock’s data is size adjusted. The common size statements use Total Assets as the scaling variable. Brief Business Description for the Ten Companies A: This company engages in the manufacture, marketing, and sale of nonalcoholic beverages worldwide. B: This company operates general merchandise stores in the United States. C: This company designs,