对财会报表的分析利用，是一项专业性和技术性都很强的工作，不具备财会专业知识是难于进行的。 美国Ｊｏｈｎ Ａ．Ｔｒａｃｙ提出了一种高效的测试方法，类似于用石蕊试纸测试酸碱度，其灵敏性、准确度都是很高的。 实际上就是计算一下本年销售收入比上年增长（或减少）的百分 Analysis of the use of financial statements is a professional and technical work are very strong, do not have accounting expertise is difficult to carry out. American John A. Tracy proposed an efficient test method, similar to the pH test with litmus paper, its sensitivity and accuracy are high. In fact, it is to calculate the percentage of sales revenue increased (or decreased) over the previous year