ما هي أفضل و أسرع الطرق لفهم القوائم المالية؟What is the best and fastest way to understand the financial statements?

by understanding the elements of financial statements and what does the FS says like Income statement shows the performance, balance sheets show position and so on

اولا يجب ان تعرف جيدا الارقام الموجودة بالقوائم المالية ومدي تاثيرها علي القوائم

التحليل الجيد للقوائم المالية واستخراج النسب المالية المختلفة والدالة علي قدرة المنشاءة كالسيولة والربحية ودورن المخزون الي اخره

لابد ان تكون جميع الارقام معبرة عن الواقع الحقيقي للمنشاءة

البعد عن المصطلحات الضخمة وجعل القائمة سهلة القراءة من المستثمر العادي البسيط

الاهتمام بالايضاحات المتممة للقوائم المالية 

I think when you make a real practice

First you should know and get the understanding of the business operations of the company and the economic and geographical environment in which it is being operated. Then read the accounting policies first. Then go the balance sheet to see what are its long term assets (like machinery and investments) which are generating profits and cash and then compare these with the long term liabilities and capital to check whether these are financed by the owners or by outsiders. Then see the current assets and current liabilities due to be paid and received within one year. Then you go to the profit and loss and cash flows.