Traditionally, analysis of financial reports was mainly made on balance sheet and income statement typically with structure, tendency and rate analysis. 传统财务报告分析是针对资产负债表和损益表进行的,其典型的分析方法包括结构分析、趋势分析和比率分析。
Balance sheet and income statement are used mainly in current financial analysis about business debt-paying and earning abilities. 现行财务分析主要是利用资产负债表和损益表对企业偿债能力和盈利能力进行分析。