一、会计报表审查分析的基本方法 (一)同一会计报表某一项目的当期数据与上期、上年同期等历史数据进行比较,判断报表内容是否正确。如以本期销售收入与上年同期销售收入进行比较,判断销售收入是否正常。 (二)同一会计报表不同项目的当期数据相互比较,通过二者的内在联系判断经济业务是否正常,如 First, the basic method of examination and analysis of financial statements (A) of the same accounting statements of a project’s current data and the previous period, the same period last year and other historical data to determine whether the content of the report is correct. Such as the current sales revenue and sales revenue for the same period last year to determine whether the sales revenue is normal. (2) The current data of different items in the same financial statement are compared with each other, and the economic business is judged as normal through the intrinsic connection between the two items. For example,