Accounting, to be precise, is enough. Compiling financial statements is a highly professional accounting work. If you want to understand it, you must study accounting. If you really want to learn, I suggest buying a book on basic accounting. From the point of view, this kind of accounting has a strong foundation, from the concept of accounting, the role of accounting, standards, and accounting record methods. Only by deeply understanding accounting principles and recording methods can we truly understand financial statements.

Of course, another option is to directly read the books on financial statement analysis. The characteristic of this kind of books is that they don't understand the basic accounting work and directly explain the items, contents and probabilities of financial statements. Then explain the importance of each project, the reasons for their changes, and the impact of these changes. Explain the company's business changes and financial risks through data changes and related ratios. Of course, if you want to understand the financial statements of financial companies, it will be much more difficult and you need some financial knowledge. Accounting standards have special requirements for financial statements of financial companies, which are quite different from general statements.

Thinking from another angle, it may be better to start with the second option, so that you can understand the financial statements simply and quickly, and it is easy to keep interest. Because this thing feels quite boring to learn, but that's what I think, which is why I haven't studied accounting systematically until now.

During your study, you should always read the financial statements of listed companies. It is best to read a lot. Practice makes perfect. More importantly, by reading them more, you can form a certain analytical ability. Be sure to look carefully at the beginning. We have a course called Analysis of Financial Statements. It can be said that no one in our class can really read the statements well. My homework at that time was the financial statements of Wuliangye Company. I was completely dealing with my homework and didn't read it carefully. Of course, the important thing is that my knowledge and ability are not enough. I didn't find that Wuliangye's financial statements recorded more sales of 65.438+0 billion!

Learn slowly first, many things need to be learned by yourself to find problems, what knowledge you lack, and what knowledge and concepts are important. I once wanted to have such a book, which included all accounting knowledge and financial statement analysis skills, and it was best not to be too abstruse (and it was best recommended by Buffett). This is actually unrealistic and even ridiculous. You should know Buffett. He graduated from MBA, but he never stopped studying all his life. Munger called him a learning machine. His daily job is to read financial news and annual report. Many financial theories were not born when he was at school. Now he knows them all and may not use them, but he must know them in his heart, otherwise he is not qualified to attack some theories.

I hope these are useful to you. I'm sure you can type them word by word.