The case should introduce useful information about the key characters in the story.  We need to know about these people – their characteristics, their skills, what is important to them, motivations, incentives, frustrations, etc.  People are what make cases interesting and useful – not numbers and numerical analysis.  案件应介绍故事中关键人物的有用信息。我们需要了解这些人的特点，技能，什么对他们来讲是重要的，他们的动机，激励机制，挫折等。人物是让案例有趣和有用的信息，而数字和数值分析不是。

Case information 案例信息

• There should be a story they are trying to deal with that includes more than just numerical computations but also human factors. 案例中应该有一个关于试图处理某件事的故事，故事中包括不仅仅是数值计算，也应该有人物因素。

• A case is not a longer end-of-chapter type problem with specific actions to be taken.  Once you have told students what analysis to make, you have turned the situation into a problem and not a case. 一个案例不是较长的章节类型的，要采取哪种具体行动的问题。一旦你告诉学生做什么分析，你已把情况变成了一个问题，而不是一个案例。

• Focus not only on introducing a critical thinking/professional judgment element (which is what differentiates a case from a homework assignment), but also on integrating the case material into the numerical analysis. 重点不仅要介绍一个批判性思维或专业判断的元素（这是区别一个案例和一个家庭作业的要素），而且要整合案例材料进行数值分析。

Financial statements. 财务报表

• The financial information in the case should look real, not simplified!  Real financial statements can help make a case much more relevant as it forces students to consider how to obtain the information needed to make the required analysis.  Students need to work on their ability to read real financial statements and understand how to obtain the relevant data from them (especially financial statement notes). 案例中财务信息应该看起来真实，而不是简化！真实的财务报表可以帮助一个案例更有相关性，因为它促使学生考虑如何获得所需的信息来做所要求的分析。学生需要努力提高阅读真实的财务报表的能力，并了解如从何财报中获得相关的数据（特别是财务报表附注）。

• The data provided should be for more than one time period, to provide some history or financial background for the company –comparative statements or details to work from.  提供的数据应该涵盖一个以上的财务年度从而提供一些公司历史或财务背景-例如比较财务报表或细节。

Case questions案例问题

• The case questions should provide opportunities for the students to think for themselves about what to do or why it should be done. 案例的问题应该为学生提供自己思考应该做什么或为什么做的机会。

• It’s often desirable to provide specific case questions in the Teaching Notes (only), and end the case with some form of open-ended question or issue for students to address.  They should not be told what to do but rather provided with a general framework based upon the issues raised in the opening paragraph(s).通常（只）在教案中提供具体的案例问题，并以某种形式的开放式的问题结尾让学生解决问题的形式，往往是可取的。他们不应该被告知要做什么，而是要有一个根据开篇段落中提出的问题一般性的框架。

• The case ending should refer back to the issues raised at the beginning without telling the student what to do specifically.  案例结束应该转回开始时提出的问题，而不告诉学生具体做什么。