摘要
企业的财务状况和经营成果最终体现在财务报告中,利用企业财务会计报告进行分析,了解企业经营成果、财务状况、企业偿债能力及现金流量等情况,便于企业报表使用者做出正确判断和决策。
The financial situation and operation results of the enterprise will be embodied finally in the financial statements. And using enterprise's financial accounting statements to make analysis and comprehend enterprise's operation results, financial situation, debt-paying ability, and stream of cash flow, etc. is helpful for the users of the accounting statements to make right determinations and decisions.
出处
《科技情报开发与经济》
2004年第8期197-198,共2页
Sci-Tech Information Development & Economy
关键词
财务会计报告
报表分析
偿债能力
现金流量
financial accounting statement
analysis of statement
debt-paying ability
stream of cash flow
