本课程财务报表分析和实际业务应用的重点是会计工具，为商业决策方面的应用。
This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.
分析型：财务经理(或者程序员，工程师或者会计)他们喜欢系统和程序。
Analytical Style: Financial Manager (or programmers, engineers, and accountants). They like systems and procedures.
第二部分重点阐述纳税筹划与财务管理、会计的关系，从财务管理的职能和内容上分析纳税筹划与财务管理的关系。
In the second part, we expatiate and study the relation between tax-planning and finance managing and accountant, analyze the relation from content of finance managing.
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