財務報表可指出企業在某一時間點與某一段時間的財務狀況對於預測企業未來盈餘. 股息. 現金流量. 經營風險等具有參考價值。為減少人為錯誤 Abstract Financial statements can indicate the financial status of the enterprise at a certain time and during a certain period. For predicting future earnings, dividends, cash flows, and operating risks, financial statements can be used as a crucial refe