财务情况说明书源于会计报表分析。会计报表分析是指以会计报表为主要依据,对企业的财务状况和经营成果进行评价和预测的一种业务手段。其主要方法是比率分析,即通过对收益比率、资本结构比率、流动比率、周转比率和资金状况比率的分析,揭示企业财务活动中存在的矛盾和问题,为改善经营管理提供方向和线索。 Financial statements from the financial statements analysis. Accounting statement analysis refers to the accounting statements as the main basis for the enterprise’s financial position and operating results to evaluate and forecast a business tool. The main method is ratio analysis, which reveals the contradictions and problems existing in the financial activities of enterprises by analyzing the ratio of return, capital structure, current ratio, turnover ratio and the ratio of financial position, and provides direction and clues for improving management.