财务报表对于烟草企业会计而言是极其重要的一个环节。目前,在烟草行业当中仍然执行着行业会计制度,而未执行会计准则及财务通则。作者作为一名财务工作者,通过对资产负债表、利润表、现金流量表及附表和附注进行解读,来阐述财务报表分析的作用及局限性。 Financial statements are an extremely important part of tobacco business accounting. Currently, the industry accounting system is still being implemented in the tobacco industry, but not the implementation of accounting standards and financial rules. The author, as a finance worker, explains the function and limitations of the financial statements analysis by reading the balance sheet, income statement, cash flow statement, and the attached statements and notes.