Financial Statement Analysis(财务报表分析) :  Financial statement analysis is the process of analyzing a company’sfinancial statements for decision-making purposes. External stakeholders use it to understand the overall health of an organization as well as to evaluate financial performance and business value, while internal constituents use it as a monitoring tool for managing the finances.

Financial Information(财务信息) :  The financial information is that presented through the major financial statements to help decision makers or information users understandthe overall financial position, operating results and cash flows.

 Non-financial Information(非财务信息) :  The non - financial information is that disclosed through the media other than the financial statements such as the notes, statements of the board of directors, etc.

Environmental Analysis(环境分析) :  The environmental analysis is a prior and conditional analysis before other tools or methods are used in order to get a clear picture of the macro, industrial and micro environments, by using the PEST (political,economic, strategic and technological environments) and SWOT methods (strengths,  weaknesses, opportunities and threats) .

 Comparative Analysis(比较分析法 ) :  The comparative analysis is a method used at the financial statement analysis by making comparison vertically and horizontally.

 Trend Analysis(趋势分析法) :  The trend analysis is a method used at the financial statement analysis by describing the tendency and currency of overall situation and certain aspect.

 Financial Ratio(财务比率) :  The financial ratio is the computation of certain financial data to show the solvency, profitability and operational capability, etc.

 Factor Analysis(因素分析) :  The factor analysis method is the use of one of several methods for reducing a set of variables to a lesser number of new variables, each of which is a function of one or more of the original variables.

Solvency(偿债能力) ：The solvency analysis is to analyze the solvent condition of the company, that is to say, the ability to pay back the debts due and their interests or borrowing costs altogether.

 Current Ratio(流动比率) :  The current ratio is to show the liquidity or current solvency ofthe company,  which is the ratio between current assets and current liabilities, that is the ratio of the current assets being divided by current liabilities.

Asset Liability Ratio(资产负债率) :  The asset liability ratio is to show the solvency of the company,which is the ratio between noncurrent liabilities and noncurrent assets, thatis the ratio of the noncurrent liabilities being divided by noncurrent assets.

Operational capability(营运能力) :  The operational capability analysis is to analyze the capacity of operational ability of the company to fulfill its financial goals through the production and selling, etc.

Inventory Turnover(存货周转率) :  The inventory turnover is a measure of the efficiency of a company,  that is calculated by dividing the cost of goods sold by average inventory.

Profitability(盈利能力) :  The profitability of a company is its ability to make a profit through its ordinary and extraordinary operations.

Return on Assets(资产报酬率) :  The return on assets is a measure of profitability that iscalculated by dividing net income after interest and taxes by average total assets.

Return of Equity(权益报酬率) :  The return on equity, also called the return on net asset, is a measure of profitability that is calculated by dividing net income after interests and taxes by average net assets.

Gross Profit Rate(毛利润) :  The gross profit rate, also known as the rate of margin, is ameasure of the profitability of a company calculated by dividing gross profit by net sales.

Earnings per Share(每股收益 ) :  The earnings per share, abbreviated as EPS, is the net income of a corporation divided by the total number of shares of its common stock outstanding at a given time.

 Price Earnings Ratio(市盈率) :  The price earnings ratio, abbreviated as PER or P/E, is the ratio of the price of a share on a stock exchange to the earnings per share, used as a measure of a company’ s future profitability.