企业家要学会阅读会计报表

Entrepreneur Should Learn to Read Accounting Statement

企业家在经营活动中进行的各种决策活动都离不开对会计报表的阅读、分析和利用。因此,企业家要学会阅读会计报表。会计报表主要由主表、附表、附注和财务情况说明书等构成。企业家要了解会计报表的种类、格式和结构,要懂得各种报表编制的原理和方法,要把握各种会计报表的主要作用及其他与报表编制有关的情况。

Reading,analyzing and utilizing the accounting statement is inevitable for entrepreneur to make decision in the business activities.Therefore,entrepreneurs should learn to read accounting statement.An accounting statement usually consists of main statement,addendum,annotations,and explanatory notes.It is necessary for Entrepreneurs to know the type,format and structure of different accounting statements;to understand the various principles and methods of making the accounting statements;to grasp the different functions and other relevant information of making the accounting statements.