说明：  趋势分析法(trend analysis approach) 又叫比较分析法、水平分析法，它是通过对财务报表中各类相关数字资料，将两期或多期连续的相同指标或比率进行定基对比和环比对比，得出它们的增减变动方向、数额和幅度，以揭示企业财务状况、经营情况和现金流量变化趋势的一种分析方法。采用趋势分析法通常要编制比较会计报表。
(The trend analysis method (trend analysis approach) is also called the method of comparative analysis, level analysis method, it is through the relevant figures of of all kinds of financial statements, the two or more of the same period of continuous index or ratio of fixed base comparison and contrast of them ring, changes of direction, the amount and range, with a kind of analysis methods to reveal the financial situation of enterprises, operating and cash flow trend. By using the trend analysis method is usually to prepare comparative accounting statements.)