Corporate Finance: Focuses on reading and analyzing financial statements.

企业财务：着重于分析财务报表。

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When analyzing financial statements during a certain period, a comparison between the financial statements in the analytical period and that in early periods is very important.

在分析某一特定时期的财务报表时，对分析期与以前各期的财务报表进行比较是非常重要的。

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Only through analyzing the financial statements, can it make the information user acquire the information of financial position and managing achievement in order to guide the decision.

只有通过财务报表分析，才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策。

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Analyzing financial statements from banks requires a great deal of imagination and a lot of assumptions.

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