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会计是一门服务性的学科,它的主要目的是将企业经营活动的资料汇编成有用、明晰的财务报表,供企业管理者和其他信息使用者作为决策参考。财务报表分析根据不同利害关系群体关心企业的目的和侧重点不同,并运用各种技术对数据报表进行加工分析。
Accounting is a service discipline. Its main purpose is to compile data of business operations into useful and lucid financial statements for corporate managers and other information users as a reference for decision making. The analysis of financial statements is based on the different purposes and focuses of different interest groups concerned with the company, and uses various techniques to process and analyze the data reports.