THE AUSTRALIAN NATIONAL UNIVERSITY
澳大利亚国立大学

Research School of Accounting
会计研究院

BUSN7066 Data Analytics in Contemporary Accounting
BUSN 7 066当代会计数据分析

Assignment 01 – deadline Week 7 Thursday at 4pm on 17 April 2025
作业 01 – 截止日期为2025 年4月17 日星期四下午4 点

This is the first group assignment for BUSN7066. It will count 20% towards your final grade. It is based on a case study developed by Ernst & Young Academic Resource Center (EYARC).
这是 BUSN7066 的第一次小组作业。它将占你最终成绩的 20%。它基于安永学术资源中心 (EYARC) 开发的案例研究。

1. Group selection
1. 组选择

Unless otherwise approved, this assignment must be completed in a group of 3–4 students. Submissions will be assessed on their merits, regardless of group size.
除非另有批准，本作业必须由3-4名学生组成小组完成。无论小组规模大小，提交的作品都将根据其质量进行评估。

Working in a group is strongly encouraged to help you build essential teamwork skills. It also prepares you for Assignment 02, which will be more challenging and also group-based. Having more team members can help you complete it earlier, giving you more time for exam preparation. By March 23, 2025, everyone had joined a group. Well done!!
强烈建议你进行小组合作，这有助于你培养必要的团队合作技能。这也有助于你为第二项作业做好准备，这项作业更具挑战性，并且以小组为基础。拥有更多团队成员可以帮助你更早完成作业，从而有更多时间准备考试。到2025年3月23日，每个人都已加入小组。干得好！

All relevant documents (listed below) are available on Wattle. Please look for
所有相关文件（如下所列）均可在 Wattle 上查阅。请查找
the folder titled Assignment 01 Documents and Datasets
标题为“Assignment 01 Documents and Datasets”的文件夹.

Each group must submit a Group Assignment Contract for Assignment 01 by 5 PM on Tuesday, 25 March, via one group member. The contract ensures all members commit to working professionally, meeting milestones, and delivering quality work over the next three weeks. Failure to submit will result in a 10% penalty on your group’s assignment mark. The same marking criteria apply to all groups, and marks will not be adjusted for smaller groups. In our experience, over 90% of groups receive the same marks.
每个小组必须在3月25日（星期二）下午5点前通过一名小组成员提交作业01的小组作业合同。该合同确保所有成员承诺在接下来的三周内专业地工作、达成目标并交付高质量的作业。未能提交将导致小组作业分数被扣10%。所有小组均适用相同的评分标准，小组规模较小的小组分数不会调整。根据我们的经验，超过90%的小组分数相同。

Groups may hold online meetings using Zoom or Microsoft Teams. To collaborate effectively, students are encouraged to use Microsoft SharePoint (free with your ANU login) or Google Docs, so all members can track progress and contribute in real time. Before long, you’ll be graduating and entering the workforce—where you'll quickly discover that successful accountants are highly organised and collaborative.
小组可以使用 Zoom 或 Microsoft Teams 举行在线会议。为了有效协作，鼓励学生使用Microsoft SharePoint （使用 ANU 账户登录即可免费使用）或Google Docs ，以便所有成员都能跟踪进度并实时贡献。不久之后，你们将毕业并步入职场——你们很快就会发现，成功的会计师都具有高度的组织性和协作精神。

2. Submission requirements
2. 投稿要求

The submission deadline is Week 7 Thursday at 4pm on 17 April 2025. In order to receive a mark for this assignment, you need to make sure that all the required materials are submitted by that deadline.
提交截止日期为2025年4月17日第7周星期四下午4点。为了获得此作业的分数，你需要确保在截止日期前提交所有必需的材料。

The required materials to be submitted include:
需提交的材料包括：

Part 1: Group Submission
第一部分：小组提交

Please ensure your group follows these submission instructions:
请确保您的小组遵循以下提交说明：

Attach a signed RSA Assessment Cover Sheet to your assignment document. Only one group member should submit this on behalf of the entire group. Please include under Topic your assignment group number, the industry group and the time period assigned to your group (e.g. Group 01 Industry Group A 2006-2010). If a student is not identified on the cover sheet of a submitted assignment, that student will receive 0 (zero) marks for this assessment task. Make sure no one is left out—and that you’re not left out yourself.
请将已签名的 RSA 评估封面附在您的作业文件中。整个小组只能由一名成员提交此封面。请在“主题”下注明您的作业组号、行业组以及分配给您小组的时间段（例如，第 01 组，行业组 A，2006-2010 年）。如果学生未在已提交作业的封面上注明身份，则该学生的本次评估任务将获得 0 分（零分）。确保不遗漏任何学生——当然，您自己也不例外。

Submit the final version of your assignment document as one file. Again, only one group member should submit this on behalf of the entire group.
请将作业文档的最终版本作为一个文件提交。同样，只能由一名小组成员代表整个小组提交此文件。

Failure to follow these instructions may result in multiple submissions, which will cause delays as we’ll need to email teams to clarify which version is final or to resolve workload contribution discrepancies. This is a time-consuming process for everyone. Let's avoid this by submitting correctly!
不遵循这些说明可能会导致多次提交，这将造成延误，因为我们需要通过电子邮件向团队确认哪个版本是最终版本，或解决工作量贡献差异。这对每个人来说都是一个耗时的过程。让我们通过正确提交来避免这种情况！

Part 2: Each Group Member’s Submission
第二部分：小组成员的提交

Each group member must individually submit a video recording that captures them working through all required Tableau visualisations (and any other analytics software used in the assignment). Even if a student was responsible for drafting only a specific section of the assignment, their video must show them performing the entire analytics process—including visualisations and tasks completed by other group members. The purpose of this requirement is to ensure that every student understands the full scope of the project. In real-world workplaces, individuals are often expected to handle end-to-end analytics tasks independently, rather than relying on a team where each person only creates a few charts.
每位小组成员必须单独提交一段视频，记录他们制作所有必需的 Tableau 可视化（以及作业中使用的任何其他分析软件）的过程。即使学生只负责起草作业的某个特定部分，他们的视频也必须展示他们执行整个分析过程的过程——包括其他小组成员完成的可视化和任务。这项要求的目的是确保每位学生都了解项目的全部内容。在实际工作中，个人通常需要独立完成端到端的分析任务，而不是依赖一个团队，而每个人只能创建几个图表。

Additionally, a peer-assessment of teamwork effort form to be completed by each individual student
此外，每位学生还需填写一份团队合作努力同伴评估表.

3. More details on assignment document
3.有关任务文件的更多详细信息

Your assignment document must include the required screenshots and written answers to the assignment questions.
您的作业文件必须包含所需的屏幕截图和作业问题的书面答案。

By now, many of you should be able to capture your screen while using a software package such as Tableau. If you are not yet familiar with how to do this, please learn it as soon as possible. In the final examination, you will be required to run analyses and take screen captures that clearly show your ANU student ID on the screen. For guidance, please refer to the video titled – Including personal details in your screenshots.mp4 – in the shared folder. I have sought Dr Sorin Daniliuc’s consent to use his video.
现在，你们中的许多人应该能够使用 Tableau 等软件包截取屏幕截图了。如果你们还不熟悉如何操作，请尽快学习。期末考试时，你们需要运行分析并截取屏幕截图，并在屏幕上清晰显示你们的澳大利亚国立大学学生证。有关指导，请参阅共享文件夹中名为“在屏幕截图中包含个人信息.mp4”的视频。我已经征得 Sorin Daniliuc博士的同意，可以使用他的视频。

Here are the basic steps for screen-capturing
以下是屏幕捕获的基本步骤.

Open the Start menu and search for “Snipping Tool” or “Snip & Sketch”.
打开“开始”菜单并搜索“截图工具”或“截图和草图”。

Click New (Rectangular Snip) and draw a rectangle across your screen that includes your entire window. A preview window with your screenshot will appear.
点击“新建” （矩形截图），然后在屏幕上绘制一个包含整个窗口的矩形。此时将出现一个包含截图的预览窗口。

Press Ctrl + C to copy your screenshot.
按Ctrl + C复制您的屏幕截图。

- To take a screenshot on a Mac:
- 要在 Mac 上截屏：

Press Cmd + Shift + 4 and draw a rectangle across your screen that includes your entire window. Your screenshot will be saved in your Desktop folder.
按下Cmd + Shift + 4 ，在屏幕上绘制一个包含整个窗口的矩形。您的屏幕截图将保存在“桌面”文件夹中。

Navigate to your Desktop folder and drag the screenshot file into your assignment document.
导航到您的桌面文件夹并将屏幕截图文件拖到您的作业文档中。

Note that anytime you see the writing icon  you should type in answers in your assignment document. The written answers to the relevant questions must be written using professional, business English. You must use Times New Roman, 12 point font size, double spacing. In preparing your answers, emphasis should be placed on the depth of analysis and clarity of expression.
请注意，只要看到书写图标 ，就应该在作业文档中输入答案。相关问题的书面答案必须使用专业的商务英语书写。您必须使用Times New Roman 字体， 12 号字体，双倍行距。在准备答案时，应注重分析的深度和表达的清晰度。

You should provide appropriate referencing where you use or discuss ideas from other authors’ works. All sources (including websites) must be acknowledged in accordance with the principles of academic honesty and integrity to which the ANU subscribes. The originality score on Turnitin will be reviewed for unacceptable copying. If you copy material, then you must include “quotation marks”. Use a consistent system of referencing throughout the assignment. The Harvard referencing system is a common referencing style used in accounting discipline.
在使用或讨论其他作者作品中的观点时，应提供适当的参考文献。所有来源（包括网站）均须根据澳大利亚国立大学 (ANU) 遵循的学术诚实和诚信原则注明来源。Turnitin 的原创性评分将用于审核是否存在不可接受的抄袭行为。如果您抄袭了材料，则必须添加“引号”。在整个作业中使用一致的参考文献格式。哈佛参考文献格式是会计学科常用的参考文献格式。

Plagiarism
抄袭

The College regards plagiarism as any appropriation of the ideas or expressions of another author (including any AI tool like ChatGPT or equivalent) without relevant and appropriate acknowledgment. This includes unattributed appropriation of text or content and may extend to improper referencing. Plagiarism will not be tolerated in this course and all discovered instances would be pursued to the full extent allowable under the rules. Where students have doubts as to how to deal with or acknowledge source materials in the assignment, they should consult the lecturer or tutor. Refer to the ANU Academic Integrity Rule:
学院将剽窃视为任何未经相关且适当认可而盗用他人作者（包括任何类似 ChatGPT 或类似工具的人工智能工具）思想或表达的行为。这包括未注明来源的文本或内容的盗用，并可能延伸至不当引用。本课程严禁剽窃，所有发现的剽窃行为都将在规则允许的范围内进行全面追究。如果学生对作业中如何处理或注明来源材料有任何疑问，应咨询讲师或导师。请参阅澳大利亚国立大学学术诚信规则：

https://services.anu.edu.au/learning-teaching/academic-integrity

4. Videos capturing the work of individual group members
4.记录小组成员个人工作的视频

Note that anytime you see the video camera icon  each group member should take a short video to capture their computer screen, as well as their face, as they go through all the steps necessary to produce the relevant Tableau visualisation. If you don’t know how to create short videos, see the instructions included in the boxes below.
请注意，每当您看到摄像机图标时，每个小组成员都应该拍摄一段简短的视频，捕捉他们的电脑屏幕以及面部表情，以完成制作相关 Tableau可视化所需的所有步骤。如果您不知道如何制作短视频，请参阅下方方框中的说明。

Please make sure the face of the group member completing the work is captured in the videos. If a student does not submit all the required individual videos, capturing their face and their screen while working through and producing the required Tableau visualisations, that student will receive 0 (zero) marks for the visualizations for which the required videos are missing.
请确保完成作业的小组成员的面部表情被捕捉到视频中。如果学生未提交所有必需的个人视频，即未捕捉他们在制作和完成所需 Tableau可视化作品时的面部表情和屏幕画面，则该学生将因缺少所需视频的可视化作品获得 0 分（零分） 。

- To record a short video using Zoom
- 使用 Zoom 录制短视频:

Open Zoom and sign in using your ANU credentials.
打开Zoom并使用您的 ANU 凭据登录。

Start a New Meeting and join with computer audio. Also, make sure that your camera is turned on and your entire face is visible
开始新会议并通过电脑音频加入。另外，请确保您的摄像头已开启，并且您的整个脸部清晰可见.

Press Share Screen and select the whole screen with Tableau where you complete your work. Make sure a small window displaying your face is showing on the screen.
按下共享屏幕并使用 Tableau 选择您完成工作的整个屏幕，确保屏幕上显示一个显示您脸部的小窗口。

Press Record on this Computer to start recording.
按下“在此计算机上录制”即可开始录制。

Press Stop Recording when finished
完成后按停止录制.

Press End Meeting for All. Zoom will convert the meeting recording into a mp4 video file.
按下“结束所有人的会议”。Zoom会将会议录音转换为 mp4 视频文件。

Rename the video file according to the instructions.
根据说明重命名视频文件。

- To record a short video using Microsoft Stream
- 使用 Microsoft Stream 录制短视频:

Log in to Office 365 at https://www.office.com/?auth=2 using your ANU credentials.
使用您的 ANU 凭据登录https://www.office.com/?auth=2上的Office 365 。

Go to the Microsoft Stream App at https://www.office.com/launch/stream?auth=2
转到Microsoft Stream应用https://www.office.com/launch/stream?auth=2​​.

Press on New Recording
按下新录音.

Press on the Record screen icon (the first icon to the left).
按下录制屏幕图标（左侧第一个图标）。

Press of Start screen recording.
按下开始屏幕录制。

Choose Entire screen and select the whole screen with Tableau where you complete your work. Make sure a small window displaying your face is showing on the screen.
选择“整个屏幕” ，然后在Tableau 中选择您要完成工作的整个屏幕。确保屏幕上显示一个小窗口，显示您的脸部。

Press Share to start recording.
按“分享”开始录制。

Go back to the Microsoft Stream App tab in your browser and press Stop recording when finished.
返回浏览器中的Microsoft Stream App选项卡，完成后按“停止录制” 。

Click on the Download icon on the top right corner of your screen
点击屏幕右上角的下载图标.

Rename the video file according to the instructions.
根据说明重命名视频文件。

2.4. Peer-assessment of teamwork effort
2.4. 团队合作努力的同行评估

Each student must complete a peer assessment based on the 10 items in the Group Assignment Contract, rating all group members (including themselves) on a scale from 1 (“Very little”) to 5 (“Very much”).
每个学生必须根据小组作业合同中的 10 项内容完成同伴评估，对所有小组成员（包括他们自己）进行评分，评分等级从 1（“非常少”）到 5（“非常多”）。

Students who receive an average peer score of 30 or more (excluding self-rating) will receive the full group mark. For example, if your group scores 80/100 and your average peer score is 30 or above, your mark is also 80. No bonus is given for scores above 30.
同学平均分数达到或超过30分（不包括自评）的学生将获得小组满分。例如，如果你的小组得分为80/100，而你的同学平均分数为30分或以上，那么你的分数也是80分。高于30分的分数不予加分。
I

f your average score is below 30, your mark is reduced proportionally.
如果您的平均分数低于 30，您的分数将相应减少。
For instance, an average of 21 means you receive 70% of the group mark (e.g., 56/100).
例如，平均值为 21 表示您获得了小组分数的 70%（例如 56/100）。

Marks are not redistributed among group members—anyone meeting the threshold gets full marks.
分数不会在小组成员之间重新分配——达到门槛的任何人都能获得满分。

Note: Students CANNOT achieve more than the group mark for the assignment, even if their peer evaluation score exceeds 30 points in total.
注意：学生的作业成绩不能超过小组分数，即使他们的同伴评估分数总计超过 30 分。

Assignment 01 requirements
作业 01 要求

Implementing the DuPont Method
实施杜邦方法

Background
背景

A key purpose of financial statements is to provide useful information to decision makers, including investors. Investors can use the information contained in financial statements to better understand company performance so they can make better investment decisions. One introductory framework that has been especially useful in understanding company performance is the DuPont Method (sometimes called DuPont Analysis, DuPont Model or DuPont Framework). To understand the DuPont Method, it helps to use an analytics mindset. For this case, we (1) develop an analytics mindset, (2) discuss the history of, and ratios involved in, the DuPont Method and (3) use the DuPont Method to perform data analytics and data visualization techniques.
财务报表的一个关键目的是向决策者（包括投资者）提供有用的信息。投资者可以利用财务报表中包含的信息来更好地了解公司业绩，从而做出更明智的投资决策。杜邦方法（有时也称为杜邦分析、杜邦模型或杜邦框架）是一个在理解公司业绩方面特别有用的入门框架。要理解杜邦方法，运用分析思维会有所帮助。在本案例中，我们将 (1) 培养分析思维；(2) 讨论杜邦方法的历史及其涉及的比率；(3) 使用杜邦方法进行数据分析和数据可视化。

Implementing an analytics mindset
实施分析心态

Having and using an analytics mindset is critical in accounting and business. This assignment focuses on developing all aspects of your analytics mindset. As a review, an analytics mindset is the ability to:
拥有并运用分析思维在会计和商业领域至关重要。本次作业重点培养你分析思维的各个方面。回顾一下，分析思维是指能够：

Ask the right questions.
提出正确的问题。

Extract, transform and load relevant data into a data analysis tool.
提取、转换并将相关数据加载到数据分析工具中。

Apply appropriate data analytic techniques.
应用适当的数据分析技术。

Interpret and share the results with stakeholders.
解释并与利益相关者分享结果。

History and model
历史与模型

The DuPont Method has an interesting history. E. I. du Pont de Nemours and Company, or more frequently called DuPont, is the oldest stock in the current Dow Jones Industrial Index. Started in July 1802, the company originally focused on producing gunpowder. Today, the company makes chemicals which are in everything from food ingredients and dietary supplements to pharmaceuticals and fabrics. In addition to developing chemicals, the company has been a pioneer with respect to management accounting systems. The company developed the original accounting ratio of return on equity (ROE) and then in 1912, Donaldson Brown decomposed ROE into additional ratios. ROE measures a company’s profitability as a percentage of shareholder’s equity (i.e., how profitable a company is while using shareholders’ investments). If ROE is unsatisfactory, the DuPont analysis can identify the aspect of the business that is underperforming. DuPont used this formula for managing its business. In 1914 DuPont invested in General Motors, and using the same basic management accounting formulas, led that company to become the world’s largest automobile company. In 1957, DuPont divested its ownership in General Motors because of antitrust laws. After having been highly useful for both General Motors and DuPont, the basic DuPont Method has been extended and used by many to understand investing and managing businesses.
杜邦方法有着一段有趣的历史。杜邦公司（EI du Pont de Nemours and Company），通常简称为杜邦，是目前道琼斯工业指数中历史最悠久的股票。该公司成立于1802年7月，最初专注于生产火药。如今，该公司生产的化学品广泛应用于食品配料、膳食补充剂、药品和纺织品等各个领域。除了开发化学品外，该公司还是管理会计系统方面的先驱。该公司开发了最初的会计比率——股本回报率（ROE），随后在1912年，唐纳森·布朗公司将ROE分解为其他比率。ROE衡量的是公司盈利能力占股东权益的百分比（即公司使用股东投资的盈利能力）。如果ROE不令人满意，杜邦分析可以识别出业务表现不佳的方面。杜邦公司曾使用此公式来管理其业务。 1914年，杜邦投资了通用汽车，并运用相同的基本管理会计公式，带领该公司成为全球最大的汽车公司。1957年，杜邦因反垄断法而剥离了其在通用汽车的所有权。杜邦方法对通用汽车和杜邦都发挥了重要作用，其基本方法也得到了扩展，并被许多人用来理解投资和管理企业。

The DuPont Method has evolved into the following formula:
杜邦方法已演变为以下公式：

Return on equity = Profit margin ratio * Asset turnover ratio * Financial leverage ratio
净资产收益率=利润率*资产周转率*财务杠杆率

This can be written as follows: ¹
可以写成如下形式： ¹

$\frac{''Net\; Income''}{''Shareholders\text{'}\; Equity''''''}''''''=''''''\frac{''Net\; Income''}{''Sales''}''''''*''''''\frac{''Sales''}{''Total\; Assets''}''''''*''''''\frac{''Total\; Assets''}{''Shareholder''{''s''}^{\mathrm{}}''Equity''}$

Return on equity: This represents the amount of net income that is generated for each dollar of shareholder’s equity. It can be interpreted as the amount of net income generated for each dollar of value that a shareholder owns of the company. This number can be either negative or positive.
股本回报率：表示每一美元股东权益所产生的净收入。它可以理解为股东拥有的每一美元公司价值所产生的净收入。这个数字可以是正数，也可以是负数。

Profit margin ratio: This represents the amount of net income that is generated for each dollar of sales. It can be interpreted as the percentage of each dollar of sales that the company retains as earnings. Since net income can be negative, this ratio can be either negative or positive.
利润率：表示每销售一美元产生的净收入。它可以理解为公司每销售一美元保留为收益的百分比。由于净收入可以为负数，因此该比率可以为正数或负数。

Asset turnover ratio: This represents the amount of sales that is generated for each dollar of assets the company owns. This is often interpreted as the efficiency of the company—how many sales it can generate given the assets it owns. Except in very unusual circumstances, this ratio is positive.
资产周转率：表示公司每一美元资产所能创造的销售额。它通常被解读为公司效率——即公司在现有资产条件下能够创造多少销售额。除极少数情况外，该比率通常为正值。

Financial leverage ratio: This represents the amount of assets that is financed by shareholders, as opposed to debt holders. Except in very unusual circumstances, this ratio is positive.
财务杠杆率：这表示股东（而非债权人）融资的资产总额。除极少数情况外，该比率通常为正。

Requirements overview
要求概述​

For this assignment, you will implement an analytics mindset by comparing and contrasting different companies within different industries using the accounting ratios from the DuPont method. In Part 1 of the assignment, you will demonstrate an understanding of a few accounting ratios, which will help you to develop the right questions about the companies you are analyzing. In Part 2, you will load the data into Tableau and perform some simple tests to verify that you have loaded it correctly. In Part 3, you will analyze the data. Additionally, you will leverage the power of data visualization throughout Part 2 and Part 3 to present the data so that it can be easily interpreted.
在本次作业中，你将运用杜邦方法中的会计比率，比较和对比不同行业中的不同公司，从而培养分析思维。在作业的第一部分，你将展示对一些会计比率的理解，这将帮助你针对所分析的公司提出正确的问题。在第二部分，你将把数据加载到 Tableau 中，并执行一些简单的测试来验证加载是否正确。在第三部分，你将分析数据。此外，你将在第二部分和第三部分中运用数据可视化的强大功能来呈现数据，使其易于解读。

To make sure you understand what exactly is required, while going through the questions below, please review:
为了确保您理解具体要求，在回答以下问题时，请查看：

the marking criteria available at:
评分标准可参见：

https://wattlecourses.anu.edu.au/mod/resource/view.php?id=3266012

the Tableau Desktop file with the suggested/required visualisations available at:
包含建议/所需可视化效果的Tableau Desktop 文件位于：

https://wattlecourses.anu.edu.au/mod/resource/view.php?id=3266013

the recording that explains how to produce those visualisations available at:
解释如何制作这些可视化效果的录音可在以下网址获取：

https://wattlecourses.anu.edu.au/mod/resource/view.php?id=3266021.
https://wattlecourses.anu.edu.au/mod/resource/view.php?id=3266021 。

Please note that all the above materials are, in essence, part of the assignment requirements as they explain what you need to do to fulfill the requirements and answer the questions.
请注意，所有上述材料本质上都是作业要求的一部分，因为它们解释了您需要做什么才能满足要求并回答问题。

Data required
所需数据

For this assignment you will need to use the data from three spreadsheets provided on Wattle course site as follows:
对于此作业，您将需要使用Wattle 课程网站上提供的三个电子表格中的数据，如下所示：

Assignment 01 dataset – Balance sheet data.xlsx: includes data on total assets and total shareholders’ equity for the sample companies at the end of each individual financial year from 1990 to 2023.
作业 01 数据集 -资产负债表数据.xlsx ：包括1990 年至 202 3 年每个财政年度末样本公司的总资产和股东权益总额数据。

Assignment 01 dataset – Income statement data.xlsx: includes data on net income and net revenue for the sample companies for each individual financial year from 1990 to 2023.
作业 01 数据集 -损益表数据.xlsx ：包括1990 年至 2023年每个财政年度样本公司的净收入和净营收数据。

Assignment 01 dataset – Company details.xlsx: provides the company name and the GICS industry sector that each sample company belongs to according to the Global Industry Classification Standard.²
作业01数据集 –公司详情.xlsx ：提供公司名称以及每个样本公司根据全球行业分类标准所属的 GICS 行业部门^。2

The items included in the dataset are listed below by the name they appear in the spreadsheets with a small explanation also provided.
数据集中包含的项目按其在电子表格中出现的名称列出，并附有简短的说明。

Ticker: The code used to identify each company on the stock exchange. Each company has their own unique ticker symbol.
股票代码：用于识别证券交易所中每家公司的代码。每家公司都有自己独特的股票代码。

Year: The financial year being reported on the financial statements.
年份：财务报表所报告的财政年度。

Total assets: The total assets of a company at the end of the financial year.
总资产：公司在财政年度末的总资产。

Total shareholder equity: The total shareholder equity of a company at the end of the financial year.
股东权益总额：财务年度末公司的股东权益总额。

Net income: The bottom line number on the income statement. This is the final net income number of the company for the financial year.
净收入：损益表的底线数字。这是公司本财政年度的最终净收入数字。

Net revenue: The top line number on the income statement. This represents total revenues (less a few items that you can ignore for this assignment) earned by the company in the financial year. This is also referred to as total sales in this assignment.
净收入：损益表最上面的数字。这代表公司本财年的总收入（扣除一些在本作业中可以忽略的项目）。在本作业中，这也称为总销售额。

Name: The name of the company for each line of data.
名称：每行数据的公司名称。

Industry: One of industry sectors as defined in the Global Industry Classification Standard.
行业：全球行业分类标准中定义的行业部门之一。

IMPORTANT:
重要的：

Although the spreadsheet includes 11 industries and data from 1990–2023, your analysis must focus only on the 5 assigned industries and the specific years allocated to your group.
尽管电子表格包含 11 个行业和 1990 年至 2023 年的数据，但您的分析必须仅关注 5 个指定行业和分配给您的组的特定年份。

Only include companies with complete data for all five assigned years. Exclude any company missing data for any item in any of those years.
仅包含指定五个年份数据完整的公司。排除任何年份中任何项目数据缺失的公司。

Part 1: Ask the right questions
第一部分：提出正确的问题

A significant portion of developing your analytical mindset happens before you analyze data. While you already have a fundamental understanding of the DuPont Method and are aware of the data elements available to you, you have not yet determined the best way to analyze the data to provide the most relevant insights. To gather the most relevant insights, you must start by asking the right questions of the data. In this section, you will first think through the DuPont Method in more detail, so you understand some of the business context. From there, you will identify questions for the data that will provide insights to your stakeholder. Assume your stakeholder is an investor whose objective is to make some quality investments based on the performance of the companies in this data set. Your stakeholder is interested in both an industry recommendation and a company recommendation.
培养分析思维的很大一部分发生在分析数据之前。虽然您已经对杜邦方法有了基本的了解，并且知道可以使用的数据元素，但您还没有确定分析数据以提供最相关见解的最佳方法。要收集最相关的见解，您必须首先提出正确的数据问题。在本节中，您将首先更详细地思考杜邦方法，以便了解一些业务背景。从那里，您将确定针对数据的问题，这些问题将为您的利益相关者提供见解。假设您的利益相关者是一位投资者，其目标是根据此数据集中公司的表现进行一些高质量的投资。您的利益相关者对行业建议和公司建议都感兴趣。

Required
必需的

1.1. Before you analyze the data, it is helpful to develop an expectation of what you think you might see. What industry from the 5 industries allocated to your group do you believe will have the highest and lowest values for the last financial year assigned to your group for each of the ratios below? Why?
1.1. 在分析数据之前，最好先对可能出现的情况有个大致的预期。在分配给您组的5个行业中，您认为哪个行业在上一财年中，下列各项比率的最高值和最低值会分别对应到您组？为什么？

Return on equity
股本回报率

Profit margin ratio
利润率​

Asset turnover ratio
资产周转率​

Financial leverage ratio
财务杠杆率

(GROUP TASK)  Write your answer in the assignment document and label it as Q1.1.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q1.1 。

1.2. What questions do you want to ask of the data? Think about relevant insights you want to gain for your stakeholder and identify at least five questions that you want to answer.
1.2.你想针对数据提出哪些问题？思考一下你想为利益相关者获取哪些相关见解，并确定至少五个你想回答的问题。

(GROUP TASK)  Write your answer in the assignment document and label it as Q1.2.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q1.2。

Part 2: Extract, transform and load the data (the ETL process)
第2部分：提取、转换和加载数据（ETL 过程）

The data for this assignment was extracted from the financial statements of the sample companies. The extraction of the data was performed for you and the data has been loaded into the provided Excel files.
本次作业的数据摘录自样本公司的财务报表。数据提取工作已为您完成，并已加载到提供的 Excel 文件中。

Required
必需的

You can assume that the information was accurately extracted and loaded it into Excel. Most of the transformation work has been done for you as well. However, you will still be required to do some transformation and data cleaning before you can analyze the data (e.g., you will need to join the various tables where the necessary data is stored and compute the ratios involved in the DuPont Method, while making sure all the necessary data is available for the companies included in your analysis).³ Also, you should load the data into Tableau to perform your analysis.
您可以假设信息已被准确提取并加载到 Excel 中。大部分转换工作也已为您完成。但是，在分析数据之前，您仍然需要进行一些转换和数据清理工作（例如，您需要连接存储必要数据的各个表，并计算杜邦方法中涉及的比率，同时确保分析中包含的公司的所有必要数据都已提供）。3^此外，您还应该将数据加载到 Tableau 中以执行分析。

Hint: when loading the data into Tableau, you need data from the balance sheet and the income statement for all the companies in the industries allocated to your group in the years assigned to your group, as well as data from and the company details worksheet. Make sure that you link the balance sheet and income statement data correctly by matching the data on both company ticker symbol and year. Please make sure you only include in your clean dataset companies that have data for all the five years you are meant to work on. If a company does not have data for a particular item used in your analysis in a particular year that you are meant to work on it should be excluded from your analysis.
提示：将数据加载到 Tableau 时，您需要获取您所在行业中所有公司在指定年份的资产负债表和损益表中的数据，以及公司详情工作表的数据。请确保通过匹配公司股票代码和年份的数据，正确链接资产负债表和损益表数据。请确保您的干净数据集仅包含那些在您要分析的五年内都有数据的公司。如果某家公司在您要分析的某一年份没有您分析中使用的特定项目的数据，则应将其排除在您的分析之外。

(INDIVIDUAL TASK) Take a video of the steps taken to load the required data into Tableau (starting from the spreadsheets provided and showing how you extract and join the necessary data) and name it as [Student ID] V2.0 (e.g. [u1234567] V2.0).
（个人任务） 拍摄将所需数据加载到 Tableau 的步骤视频（从提供的电子表格开始，展示如何提取和连接必要的数据），并将其命名为 [学生 ID] V2.0（例如 [u1234567] V2.0）。

When you are finished loading the data, you should answer these simple questions to make sure you loaded the data correctly (by testing for completeness and accuracy). For each of those questions, you should prepare in Tableau a chart displaying the answer and include a screenshot of it within your assignment document. You should also write down the answer using plain English. Moreover, each individual group member should also take a video while preparing each chart, showing the actions on the computer screen, as well as the face of the student completing the work.
数据加载完成后，你应该回答这些简单的问题，以确保数据加载正确（通过测试完整性和准确性）。对于每个问题，你应该在 Tableau 中准备一个图表来显示答案，并在作业文档中包含其屏幕截图。你还应该用简单的英语写下答案。此外，每个小组成员在准备每个图表时也应该拍摄一段视频，展示电脑屏幕上的操作以及学生完成作业时的表情。

2.1. What are the combined total assets of all companies in your clean dataset for all the years assigned to your group?
2.1.在您的干净数据集中，所有分配给您的集团的公司的合并总资产是多少？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.1 (e.g. [u1234567] V2.1).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为[学号] V2.1（例如 [u1234567] V2.1） 。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S2.1.
（小组任务）   截取可帮助您回答该问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S2.1。

(GROUP TASK)  Write your answer in the assignment document and label it as Q2.1.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q2.1。

2.2. How many different companies are listed in your clean dataset for the years assigned to your group?
2.2.在您的集团指定年份的清洁数据集中列出了多少家不同的公司？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.2 (e.g. [u1234567] V2.2).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V2.2（例如 [u1234567] V2. 2 ）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S2.2.
（小组任务）   截取可帮助您回答此问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S2.2。

(GROUP TASK)  Write your answer in the assignment document and label it as Q2.2.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q2.2。

2.3. How many different companies are in your clean dataset in each industry?
2.3.您的干净数据集中每个行业有多少家不同的公司？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.3 (e.g. [u1234567] V2.3).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V2.3（例如 [u1234567] V2.3）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S2.3.
（小组任务）   截取可帮助您回答此问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S2.3。

(GROUP TASK)  Write your answer in the assignment document and label it as Q2.3.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q2.3。

2.4. What are the total sales for each industry in the first financial year assigned to your group?
2.4. 贵集团所属第一个财政年度，各行业的总销售额是多少？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.4 (e.g. [u1234567] V2.4).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V2.4（例如 [u1234567] V2.4）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S2.4.
（小组任务）   截取有助于您回答该问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S2.4。

(GROUP TASK)  Write your answer in the assignment document and label it as Q2.4.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q2.4。

2.5. What company had the most sales over the five-year period and what was the total amount of those sales?
2.5.哪家公司在过去五年的销售额最高？总销售额是多少？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.5 (e.g. [u1234567] V2.5).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V2.5（例如 [u1234567] V2.5）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S2.5.
（小组任务）   截取可帮助您回答此问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S2.5。

(GROUP TASK)  Write your answer in the assignment document and label it as Q2.5.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q2.5。

2.6. (GROUP TASK) Provide one useful and inspiring additional analysis designed by your team that showcases a different Tableau skill. Clearly state the question it addresses, and present the analysis here.
2. 6. （小组任务）请提供一份由你的团队设计的实用且富有启发性的附加分析，该分析将展示一项不同的 Tableau 技能。请清晰地阐述该分析所要解决的问题，并在此展示分析内容。

Part 3: Apply appropriate data analytic techniques
第 3部分：应用适当的数据分析技术

You are now ready to analyze the data. Answer the questions that are listed below using Tableau.
现在您可以分析数据了。请使用 Tableau 回答下面列出的问题。

Required
必需的

Questions about industries
关于行业的问题

3.1. Which industries for the last financial year assigned to your group are the highest and lowest performing for each of the following performance indicators? For measuring performance, use the median industry performance to control for the potentially large effects of outliers. Compare your answers to what you predicted in Part 1. What did you predict correctly and where were you incorrect? Why do you think you were incorrect for some industries?
3.1. 上一财年，您所在集团的哪些行业在以下各项绩效指标中表现最佳和最差？为了衡量绩效，请使用行业绩效中位数来控制异常值可能造成的巨大影响。将您的答案与您在第一部分中的预测进行比较。哪些预测正确，哪些预测错误？您认为为什么您对某些行业的预测是错误的？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V3.1 (e.g. [u1234567] V3.1).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空的 Tableau 表开始），并将其命名为 [学生 ID] V 3 .1（例如 [u1234567] V 3 .1）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S3.1.
（小组任务）   截取可帮助您回答该问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S 3.1 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.1.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q 3.1 。

3.2. Which industry has seen the greatest improvement in median ROE from the first to the last financial year assigned to your group? What are the best explanations, based on the ratios in the DuPont Method, for why the ROE has improved in that industry?
3.2.从贵集团所属的第一个财年到最后一个财年，哪个行业的净资产收益率中位数提升幅度最大？根据杜邦法中的比率，该行业净资产收益率提升的最佳解释是什么？

(INDIVIDUAL TASK) Take a video of the steps taken to produce a Tableau dashboard that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.1 (e.g. [u1234567] V3.2). This dashboard should include (1) a chart showing the trend in median ROE between the two years across each industry, (2) a chart showing the percentage change in ROE between the two years across each industry, (3) a chart showing the trend in median profit margin, asset turnover and financial leverage between the two years across each industry and (4) a chart showing the distribution of companies based on their profit margin, asset turnover and financial leverage between the two years across each industry.
（个人任务） 拍摄一个视频，记录制作一个Tableau仪表板的步骤，以帮助您回答这个问题（从一个空的 Tableau 工作表开始），并将其命名为 [学号] V2.1（例如 [u1234567] V 3.2 ）。这个仪表板应该包括 (1) 一个图表，显示每个行业两年间 ROE 中位数的趋势，(2) 一个图表，显示每个行业两年间 ROE 的百分比变化，(3) 一个图表，显示每个行业两年间利润率中位数、资产周转率和财务杠杆的趋势，以及 (4) 一个图表，显示每个行业两年间公司基于利润率、资产周转率和财务杠杆的分布情况。

(GROUP TASK)  Take a screenshot of the Tableau dashboard that helps you answer this question, include it in the assignment document and label it as S3.2.
（小组任务）   截取可帮助您回答该问题的 Tableau仪表板的屏幕截图，将其包含在作业文档中并将其标记为 S 3.2 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.2.
（小组任务） 在作业文件中写下你的答案并将其标记为Q 3.2 。

3.3. Assume you want to invest in one of the industries included in your dataset (i.e., buy stock in all companies in one industry). Which industries do you think will offer the highest and lowest return in the next year after the last financial year assigned to your group? Which industries will provide the safest and riskiest return in that year? Does removing outliers change your opinion?
3.3.假设你想投资数据集中的某个行业（即购买该行业所有公司的股票）。你认为在你所研究的行业中，在上一个财年之后的下一年，哪些行业的回报率最高，哪些行业的回报率最低？哪些行业的回报率最安全，哪些行业的回报率风险最高？移除异常值会改变你的看法吗？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau dashboard that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V3.3 (e.g. [u1234567] V3.3). This dashboard should include (1) a chart showing the trend in median ROE between all years allocated to your group across each industry (as well as a trendline) and (2) a chart showing the distribution of company-years by their ROE across each industry.
（个人任务） 拍摄一段视频，记录制作 Tableau仪表板的步骤，该仪表板可以帮助您解答这个问题（从一张空白的 Tableau 工作表开始），并将其命名为 [学号] V 3.3 （例如 [u1234567] V 3.3 ）。该仪表板应包含：(1) 一个图表，显示分配给您团队的各行业所有年份的 ROE 中位数趋势（以及趋势线）；(2) 一个图表，显示各行业公司 ROE 的年份分布情况。

(GROUP TASK)  Take a screenshot of the Tableau dashboard that helps you answer this question, include it in the assignment document and label it as S3.3.
（小组任务）   截取可帮助您回答该问题的 Tableau仪表板的屏幕截图，将其包含在作业文档中并将其标记为 S 3.3 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.3.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q 3.3 。

Questions about individual companies
关于个别公司的问题

3.4. What companies have the best ROE within each industry for the last financial year assigned to your group? Sort the data so you can see the companies listed from highest to lowest ROE. What observations do you make about differences in ROE for the different companies?
3.4. 在您​​所属的上一财年，哪些公司在每个行业中的净资产收益率 (ROE) 最高？请对数据进行排序，以便按净资产收益率从高到低的顺序排列这些公司。您观察到不同公司的净资产收益率有何差异？

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V2.1 (e.g. [u1234567] V3.4).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V2.1（例如 [u1234567] V 3.4 ）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S3.4.
（小组任务）   截取可帮助您回答该问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S 3.4 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.4.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q 3.4 。

3.5. Companies that have negative profit margins but are increasing their asset turnover ratio are “accelerating into a brick wall” (i.e., they are getting better at losing money). What three companies in the last financial year assigned to your group are the worst in that they have a negative profit margin and the highest asset turnover ratio? Give the name of the companies.
3.5.利润率为负但资产周转率不断上升的公司正在“加速撞墙” （即，它们越来越擅长亏损）。在上个财年中，您所属集团中利润率为负且资产周转率最高的三家公司中，哪三家表现最差？请列出这些公司的名称。

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau chart that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V3.5 (e.g. [u1234567] V3.5).
（个人任务） 拍摄一个视频，记录制作可帮助您回答这个问题的 Tableau 图表的步骤（从一张空白的 Tableau 表开始），并将其命名为 [学生 ID] V 3.5 （例如 [u1234567] V3.5 ）。

(GROUP TASK)  Take a screenshot of the Tableau chart that helps you answer this question, include it in the assignment document and label it as S3.5.
（小组任务）   截取可帮助您回答此问题的 Tableau 图表的屏幕截图，将其包含在作业文档中并将其标记为 S 3.5 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.5.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q 3.5 。

3.6. Create a dashboard that allows you to evaluate how a company’s ratios change between the second financial year assigned to your group and the last. The dashboard should show the ratios for those two years, together with the amounts for each of the items used in the calculations of those ratios, compared to the company’s industry medians. Choose three different companies and discuss what you learn about those companies based on these metrics.
3.6. 创建一个仪表盘，用于评估公司在分配给您集团的第二个财年和最后一个财年之间的比率变化情况。仪表盘应显示这两个财年的比率，以及用于计算这些比率的各个项目的金额，并与该公司的行业中位数进行比较。选择三家不同的公司，并根据这些指标讨论您对这些公司的了解。

(INDIVIDUAL TASK) Take a video of the steps taken to produce the Tableau dashboard that helps you answer this question (starting from an empty Tableau sheet) and name it as [Student ID] V3.6 (e.g. [u1234567] V3.6).
（个人任务） 拍摄一个视频，记录制作 Tableau仪表板的步骤，以帮助您回答这个问题（从一个空白的 Tableau 表开始），并将其命名为 [学生 ID] V 3.6 （例如 [u1234567] V 3.6 ）。

(GROUP TASK)  Take a screenshot of the Tableau dashboard that helps you answer this question, include it in the assignment document and label it as S3.6.
（小组任务）   截取可帮助您回答此问题的 Tableau仪表板的屏幕截图，将其包含在作业文档中并将其标记为 S 3.6 。

(GROUP TASK)  Write your answer in the assignment document and label it as Q3.6.
（小组任务） 在作业文件中写下你的答案并将其标记为 Q 3.6 。