摘要:The financial report is as information media and it is very important. It is usedby the company to report the situation and its financial position, and to talkabout the achieved results in one past period of time to the parties involved. Useof financial report analysis of liquidity ratios, leverage and profitability couldfacilitate the parties who have an interest in the development of a company tofind out the company's financial condition. Data needed as a basis for assessinga company's financial condition, the authors conducted field studies with directdata for the object of research and by using books or course materials forguidance in analyzing. The company's financial condition will be known fromthe company's financial statements, consisting of Balance Sheet and IncomeStatement. The financial statements are a reflection of managementperformance. With the results of analysis of financial statements, the interestedparties both internal and external company can take a decision.