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随着我国市场经济的不断深入发展,作为“国际性商业语言”的财务报表的重要性也在不断提高。财务报表是企业所有经济活动的综合反映,提供了企业经营过程中许多重大的信息。认真解读与分析财务报表,能帮助我们对企业的经营成果做出公允的评价。以下根据笔者多年的从业经验,对三大财务报表的解读提出一些个人的见解。
With the continuous deepening of China’s market economy, the importance of financial statements as “international business language” is also on the rise. Financial statements are a comprehensive reflection of all economic activities of the enterprise and provide many important information in the course of business operation. A careful interpretation and analysis of financial statements can help us make a fair assessment of the business results of the business. Following the author based on many years of practitioners experience, the interpretation of the three major financial statements put forward some personal opinions.