CAJ | 학술논문

企业家在经营活动中进行的各种决策活动都离不开对会计报表的阅读、分析和利用。因此，企业家要学会阅读会计报表。会计报表主要由主表、附表、附注和财务情况说明书等构成。企业家要了解会计报表的种类、格式和结构，要懂得各种报表编制的原理和方法，要把握各种会计报表的主要作用及其他与报表编制有关的情况。
기업가재경영활동중진행적각충결책활동도리불개대회계보표적열독、분석화이용。인차，기업가요학회열독회계보표。회계보표주요유주표、부표、부주화재무정황설명서등구성。기업가요료해회계보표적충류、격식화결구，요동득각충보표편제적원리화방법，요파악각충회계보표적주요작용급기타여보표편제유관적정황。
Reading,analyzing and utilizing the accounting statement is inevitable for entrepreneur to make decision in the business activities.Therefore,entrepreneurs should learn to read accounting statement.An ac-counting statement usually consists of main statement,addendum,annotations,and explanatory notes.It is necessary for Entrepreneurs to know the type,format and structure of different accounting statements;to un-derstand the various principles and methods of making the accounting statements;to grasp the different func-tions and other relevant information of making the accounting statements.