̾ 3 ϳ < 繫ǥ д >(the interpretation of financial statements) Ⱓƽϴ. ̷ν 밡 , ̷а Ҹ ̾ Ұƽϴ. Ư ̹ å ֵѸ ڸ Ϸ 繫ǥ о ϰ, ؼؾ ڿ Ǵ Ǯ ̾ ⺻ ֽϴ. 'ä ġ' ̻ ̷ڱ μ å ΰ " о å"̶ õ߽ϴ. å Ϻθ 2ȸ Ұմϴ. ո̰ ڸ ϴ ٶϴ. < >
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ϰ ̾߱ڸ, Ϳ ȴ. ϰų Ǵ ̴. ֽĽ Ϲ ´. ο ȭ 밨 ϱ , ϰ Ѵ.
ų üٴ ֽ ߵ ̷ ϴĿ ִ. (ְ ߿ѿ ġ Ǵٸ , Ϲ ε ִ. ſ, ġ, ɸ ̷ ϴ ̴ ͵̴. ̿ ü Ϳ ݿǰų, Ͻ DZ Ѵ.)
Ϲ 6̳ 1 Ǵ ̷ Ϳ ġ ̴. Ϻ ġ Ȯ ְ, Ϻδ ſ Ȯ ִ. پ ġ 鿡 Ÿ ŷ ֽ ַ ϰ ȴ. ְ Ϳ Ư ŷǾ Ѵٴ 忡 θ ִ ̴. ⺸ٴ ǿ ʿ伺 ̶ ƾ Ѵ.
ٸ Ϳ Ͽ ̷ Ѵ. þ ɼ ִ Ϲ ټ ְ(PER) ŷȴ.( 15 ) Ǵ ȸ ִ ְ ȸ.( 15 ̻) ٸ ȸ簡 1ִ Ȱ, Ÿ, Ȱ ȣ 繫 ¿ ־ ̷ ̶ ֽڵ ܼ A ֽ B ֽĺ 質 ΰ ŷ ִ.
ȣȲ̳ ħü 忡 ġ ֽĿ ߵ Ǵ 尡ݿ ó Ϲ Ǵ. 쿡 ֽ 尡 ̳ 濵 Ȳ ݿ ϴ ó , ߿ ÿ ǥȭ ʾҴ ε ̸ ݿ Ѵ.
ֽĽ忡 ߿ ȭ γ ϴ ִ. ̷ ȣȲ⳪ ħü Ȯ Ÿ, ñ Ϻ ȸ翡 Ÿ.
⺻ ֽ, Ư ָ ż ִ ɷ ̷ Ȯϰ ٶ ɷ̴. Ŵ ƹ 캸 ġ , 溸ٴ ذ ִ. ֽ ϴ ۾̴. û ڵ ̴. ֽڴ ǡǡ ̷ǡɼ̿ 䱸ȴ.