有人说,会计只是“与数字打交道”,笔者认为不尽然。一个合格的会计,不仅要有“数字概念”,而且还要有“文字功底”。也就是说,会计人员要注意提高自己的“表达能力”,才能更好地发挥会计的职能。财务分析报告,是会计人员书面表达的一种方式。笔者对如何写好财务分析报告经过“理性思考”,归纳起来,有“三要三不要”。 一、要通俗易懂,不要“公式罗列”。 有的分析报告数字、公式罗列比较多,先抄一个公式,a表示什么,b表示什么,再用数字代进去算出答案。这些公式都是教 Some people say that accounting is only “dealing with numbers,” I think not entirely. A qualified accountant, not only have “digital concept”, but also have a “textual foundation.” In other words, accountants should pay attention to improving their “ability to express” in order to better play the role of accounting. Financial analysis report, accounting staff is a way of writing. The author of how to write a good financial analysis report after “rational thinking”, summed up, there are “three to three do not want.” First, to be easy to understand, do not “formula listed.” Some analysis report numbers, formulas listed more, first copy of a formula, what is a, b said what, and then use the numbers on behalf of to calculate the answer. These formulas are taught