众所周知,资产负债表、利润表和现金流量表从不同角度反映了企业的各项经营活动在特定时期内对财务状况、盈利状况、资金的来源及使用情况的影响。通过对上述报表各种指标增减变化的分析,可以揭示企业在经营方面存在的问题,并为预测、决策提供重要的依据。但是现行的会计报表分 As we all know, the balance sheet, income statement and cash flow statement from different angles reflects the business activities of the enterprise in a particular period of time on the financial position, profitability, sources of funding and the use of the situation. Through the analysis of the changes of various indexes in the above statements, it can reveal the problems existing in the operation of the enterprises and provide an important basis for the prediction and decision-making. However, the current accounting report points