Financial statement of the enterprise is "the most vivid picture", the most comprehensive, it provides all the useful accounting information which helps to analysis for the financial situation of enterprises. At the same time, it reflects all ability to mobilize capital in the production process of the business in the future. Therefore, on the basis of data from the financial statement, the authors need to use the tools and techniques to analysis to get the review of the financial situation and results of business. From there, that helps for those interested in precision and overview of the financial situation of the company, in order to make the most accurate decisions.