[好句] when reading accounting textbook

1. Because operations often expand and contract in a cyclical fashion, analysis of any one year's data may not provide an accurate picture of a company.

2. Regardless of the specific technique used, the essential point is that accounting number are virtually meaningless in isolation. Their value derives from comparison with other numbers.

3. general business climate 整體景氣

Assessing risk necessarily involves consideration of a variety of economywide risk factors such as inflation, interest rates, and the general business climate.