文献信息：
文献标题：The Need Of Financial Statement Analysis In A Firm or An Orgnization（企业或机构财务报表分析的必要性）
国外作者：Suneetha G
文献出处：《International    Journal    of    Science    Engineering    and AdvanceI Technology(JSEAT)》,2017,5(6):731-735．
字数统计：2541 单词，15110 字符；中文 4377 汉字
resolved翻译外文文献：
The Need Of Financial Statement Analysis In A Firm Or An Orgnization
Abstract Financial statement analysis play a dominate role in setting the frame
watt of managerial decisions through analysis and interpretation of financial statement. This p
aper discusses about financial „ strength and weakness of the company by properly establishing relationship between the items of balance shed and profit and  loss account. In order to judge the profitability and financial soundness of  the  company horizontal, and vertical analyze or done. The various technique used in analyzing financial statement included 'comparative statement, common size statement, trend analysis and ratio analysis. The results suggest that the ratio approach is a highly useful tool in financial statement analysis, especially when a set of ratios is used to evaluate a firm's performance.
Key words: Financial statement analysis, to evaluate a firm's performance.

'Comparative statement. Common size statement, trend analysis and ratio analysis.
1．Introduction
The basis for financial analysis , planning and decision making is financial information/a bu
siness firm has to prepares its financial accounts viz., balance sheet , profit and loss account which provides useful financial information for the purpose of decision making . Financial information is needed to predict. Compare and evaluate the fin's earnings ability. The formers statements viz. profit and loss account shows that operating activities of the concern and the later balance sheet depicts the balance value of the acquired assets and of liabilities at a particular point of time. However these statements don't disclose all of the necessary for ascertaining the financial strengths and weaknesses of an enterprise. it is necessary to analyze the data depicted in the financial statements. The finance manager has certain analytical tools which helps is financial analysis and planning. [Doron nissim, stephen h. Penman, (2003), FinancialStatement Analysis of Leverage and How it Informs About Profitability and Price-to-Book Ratios. Survey of Accounting Studies, Kluwer Academic Publishers]
As per examine by 'Doron Nissim. Stephen H. Penman' on Financial proclamation investigation of Leverage and how it illuminates about gainfulness and cost to book proportions, money related explanation examination that recognizes use that emerges in fi
nancing exercises from use that emerges in operations. The examination yields two utilizing conditions. one for getting to back operations and  one for obtaining over the span of operations. This examination demonstrates that the budgetary explanation investigation clarifies cross-sectional contrasts in present and future rates of return and additionally cost to-snare proportions, which depend on expected rates of profit for value. This investigation helps in understanding working influence contrasts in productivity in the cross-areas. changes in future productivity from current benefit and legally binding working liabilities from evaluated liabilities. [Yating Van, H.W. Chuang,(2010) Financial Ratio Adjustment Process: Evidence