优势S：产品市场占有率高(市内：95%以上；全省：60%以上)，省内啤酒市场领导者地位。
劣势W：营销属于企业的“短板”，方法和人才都有所欠缺；啤酒产品种类少，没有新意。
机会O：可以通过收购甲饮料公司来开拓啤酒销售渠道，而甲饮料公司原有投资者出现财务困难急需转让公司。
威胁T：来自豪爽啤酒的竞争压力。
English answers:
Strength: market share is high(Within the city: 95% above; within the province: 60%), the company has a leading position in the beer market with in the province.
Weakness: marketing is company's weakness with shortages of techniques and talents. The types of beer products are limited and lack of creativity.
Opportunity: sales channels can be expanded through acquisitions of Jia beverage company. Jia company's original shareholders want to sell the company quickly to get through the financial difficulty.
Threat: the pressure comes from Hao Shuang Beer Company as competitors.
通过开发新的啤酒品种在省内与豪爽公司进行竞争，采用的是产品开发战略。收购甲饮料公司采用的是多元化战略。
By developing new varieties of beer to compete with Hao Shuang Company in the province is a product development strategy. Acquisition of Jia beverage company is a diversification strategy.
该并购属于友善并购。友善并购是指并购方与被并购方通过友好协商确定并购条件，在双方意见基本一致的情况下实现产权转让的一类并购。大河公司并购甲饮料公司时，双方是通过协商来完成股权转让，因此属于友善并购。
This merger is a kind of friendly Mcrgers find Acquisitions(M&A)which refers that a transfer of property rights undertaken upon agreed conditions through friendly negotiation between the parties. Jia beverage company and Da He company have negotiations in regard of the transfer of share capital, which is a friendly M&A.
该公司饮料业务的投资报酬要远高于资金成本，销售增长率也超过了可持续增长率，属于第一象限，因此饮料业务属于创造价值但现金短缺。
由于公司估计销售增长率超过可持续增长率的状况会在比较长的时间内存在，因此公司应该采用的财务战略如下：一是提高可持续增长率，使之向销售增长率靠拢；二是增加权益资本，提供增长所需的资金。提高可持续增长率的方法包括提高经营效率和改变财务政策，其中提高经营效率的具体方法包括：①降低成本；②提高价格；③降低营运资金；④剥离部分资产；⑤改变供货渠道。改变财务政策的具体方法包括：①停止支付股利；②增加借款的比例。增加权益资本的方法包括增发股份和兼并成熟企业两种。
The company's return on investment of the beverage business is far higher than the cost of capital; the sales growth rate also exceeds the sustainable growth rate, which in this case is in the first quadrant. Therefore, the beverage business is a value creation business with cash shortage.
As the company estimates the situation that sales growth exceeding the sustainable growth would last over a long period, so business should adopt the following financial strategies: one is to increase the sustainable growth rate, making it move closer to sales growth; the other is to increase equity capital, providing funding for growth. Methods for improving the sustainable growth include increase in operational efficiency and changes in financial policy. Specific ways of improving operational efficiency including ①reduce cost; ②increase price; ③reduce working capital; ④strip assets; ⑤change supply, channels. Specific methods of changes in the financial policies include ①stop paying dividends; ②increase the portion of loans. Methods for increasing equity capital include issuing additional shares and acquiring mature companies.