摘要
财务报告贵在真实,重在分析。要对一家企业出具的财务报告进行分析,其中重要的一项就是对报告相关联的会计报表附注进行通俗易懂的、重点突出的、分析深入的、术语准确的分析。报表附注反映的就是企业生产力和生产水平之外的变动因素,要做到对会计报告准确的分析并做进一步的预测,就要对变动因素有效地进行控制或者全面的考虑,以便及时的报送企业决策者或者投资者做投资参考。
Financial report is valued for true,and is focusing on analysis.To analyze a company＇s financial report,the most important one is to make understandable,outstanding emphasis,in-depth analysis,accurate terms analysis of accounting statements related to the report.Statements reflect the changing factors except the enterprise productivity and production level.If we want to make accurate analysis on the accounting statements and further prediction,we should effectively control the changing factors and comprehensively consider them to timely submit enterprise policymakers or investors makers to invest..
出处
《价值工程》
2010年第28期35-36,共2页
Value Engineering
关键词
财务报告分析
会计报表附注
关联分析
financial statement analysis
accounting statements
correlation analysis
