浅议解读财务报表的方法

Discussion on the Method for Understanding the Financial Statement

财务报表是企业所有经济活动的综合反映,但仅仅通过财务报表了解公司财务状况还是有限的,应当提取所需的相关的财务指标,并采用一定的分析方法帮助我们剔除财务报表的水分,客观地反映企业生产经营的绩效。

The financial statement is the comprehensive reflection of enterprise＇s all economic activities, however, understanding enterprise＇s financial situation only through the financial statement is limited, should extract some needed related financial indexes, and pick out the moisture in the financial statement by adopting certain analyzing method to reflect the performance of enterprise＇ s production and operation objectively.