本书是专门为零基础的初学者编写的实用财务报表图书。全书由浅入深、循序渐进地讲解了财务报表的相关知识。为降低初学者阅读时的压力，本书特意将复杂的概念简单化，将专业的财务知识通俗化，将抽象的理论案例化。在页面设计上，本书采用图解的形式辅助解释复杂的概念。(The book is a practical book of financial statement which is specially written for beginners without any basis. The whole book explains relevant knowledge about financial statement from the shallower to the deeper and proceeds in an orderly way and step by step. In order to reduce pressure of beginners when reading, the book specially simplifies complex definitions, popularizes professional financial knowledge, and makes abstract theories into cases. In terms of page design, the book explains supplementarily complex definitions in the form of diagrams. )