摘要
介绍了财务分析的重要作用及其主要内容 ,从基本财务比率的四个方面分析了会计报表附注对于财务分析的影响 ,并指出只有注重会计报表附注在财务分析中的作用 。
The important role and major contents of financial analysis are introduced and from four aspects the influences of explanatory note on financial analysis are analyzed. Author points out that in order to correctly evaluate the survival and development ability of enterprises more attentions should be paid on the explanatory note in accounting report.
出处
《山西建筑》
2004年第1期98-99,共2页
Shanxi Architecture
