财务能力- - -适当的运用金融理念和相关的分析工具。
Financial Technique - appropriately applies financial concepts and related analytic tools.
在进行财务分析的过程中，还可对企业会计制度的运用情况，企业会计信息真实性、完整性等进行判别和评价。
In the process of conducting financial analysis, it could also differentiate and evaluate the use of the accounting system, truthfulness and completeness of accounting information.
充分认识财务报表指标的时间性特征，有利于人们了解它对财务分析的影响，从而正确计算和运用某些财务分析指标。
Fully understanding the index time characteristics in financial reports can help people understand the effect on the financial analysis, so as to calculate and apply some financial analyses correctly.
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