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系统学习三大财务报表：每篇文章配合互动模拟器使用，边读边亲手操作。文章提供中英双语版本。
Learn the three financial statements step by step. Every article pairs with the interactive simulator — read, then try it yourself. All articles are available in Chinese and English.
中文文章
三大财务报表入门：资产负债表、利润表、现金流量表如何联动用最直观的方式理解三大财务报表各自回答什么问题、如何相互勾稽：净利润连接利润表与资产负债表，现金余额连接现金流量表与资产负债表。附互动模拟器。
资产负债表怎么读：从会计恒等式到偿债能力资产负债表的结构、主要科目（现金、应收账款、存货、固定资产、负债、所有者权益）逐项解释，以及流动比率、资产负债率等关键指标怎么算、怎么判断。
利润表怎么读：从收入到净利润的五个台阶利润表的完整结构：收入、毛利润、营业利润（EBIT）、税前利润、净利润逐层拆解；权责发生制与三种利润率（毛利率、营业利润率、净利率）的分析方法。
现金流量表：直接法与间接法，以及三类活动怎么看现金流量表的三大分类（经营、投资、筹资）逐类解读，直接法与间接法的区别与勾稽，自由现金流（FCF）与 CFO/净利润比值的分析要点。
复式记账与会计恒等式：用典型业务分录看懂三表联动复式记账的核心规则（有借必有贷、借贷必相等）与会计恒等式，配典型业务分录示例表：现销、赊销、收款、采购、工资、折旧、借款、分红等如何同时影响三张报表。
财务比率速查手册：盈利、效率、偿债、估值20+指标公式与解读一页速查全部常用财务比率：ROE、ROA、毛利率、净利率、存货周转率、应收周转率、流动比率、利息保障倍数、PE、PB、PS、EV/EBITDA、FCF等，含公式与判断要点。
财报学习常见问题 FAQ关于学习财务报表的常见问题：零基础从哪张表开始、利润和现金流为什么不一致、折旧是什么、免费工具怎么用、美股财报数据从哪里来等。
English articles
"The Three Financial Statements Explained: How They Connect"A plain-language guide to the balance sheet, income statement and cash flow statement — what question each one answers, and the three links that tie them together. With a free interactive simulator.
"How to Read a Balance Sheet: From the Accounting Equation to Solvency"The structure of the balance sheet explained line by line — cash, receivables, inventory, fixed assets, liabilities and equity — plus the key ratios (current ratio, debt-to-assets) and the warning signs to watch for.
"Income Statement Explained: The Five Steps from Revenue to Net Income"The full structure of the income statement — revenue, gross profit, operating profit (EBIT), pre-tax profit, net income and EPS — plus accrual accounting, the three margins, and the traps to avoid.
"Cash Flow Statement: Direct vs Indirect Method, and How to Read the Three Sections"The three sections of the cash flow statement (operating, investing, financing) explained, the difference between the direct and indirect methods, and how to use free cash flow and the CFO-to-net-income ratio.
"Double-Entry Bookkeeping: Worked Journal Entries and How They Hit All Three Statements"The core rules of double-entry bookkeeping and the accounting equation, with a worked table of typical transactions — cash sale, credit sale, collection, purchases, salaries, depreciation, borrowing, dividends — showing which statements each entry touches.
"Financial Ratios Cheat Sheet: 20+ Formulas for Profitability, Efficiency, Solvency and Valuation"One-page reference for the most-used financial ratios — ROE, ROA, gross margin, inventory turnover, current ratio, interest coverage, PE, PB, PS, EV/EBITDA, free cash flow — with formulas and interpretation notes.
"Financial Statements FAQ: Common Questions Answered""Frequently asked questions about learning financial statements: which statement to start with, why profit and cash diverge, what depreciation really is, where the US company data comes from, and how to use the free tools."