摘要：These financial statements are essential for companies in making decisions orknowing the position or the financial condition of an enterprise during a certainperiod, and also the financial laopran is a summary of some transactions thatoccurred during the relevant fiscal year that is needed by the management toassist in decision making. The objective is to determine a companys ability topay liabilities of the discussion conducted finasialnya and analyze all financialrisk from year to year so that the results obtained from the state of liquidity,solvency, profitability is good. In writing, the author uses literature methodswhich were collected from several guide books, and taken through a field studyresearch directly.
