The rationale for a study guide on how to read and interpret annual reports is that this is a skill that can prove valuable in many contexts, situations and job positions. Whether you are the decision maker in, or you are contributing to the decision of, selecting a business partner or a supplier or a client, you will find that being able to have an informed insight in the financial performance and position of these third parties that you are considering is rather useful. You can be a project manager, the responsible for a product line, a production manager, an independent consultant, and still be interested in making your opinion about the current solidity and future perspective of a business with which you are considering collaborating.

关于如何阅读和解释年度报告的学习指南的基本原理是，这项技能在许多情况、情况和工作岗位上都是有价值的。无论您是选择业务合作伙伴、供应商或客户的决策者，还是参与决策的人，您都会发现，能够对您正在考虑的这些第三方的财务业绩和状况有一个明智的了解是非常有用的。你可以是一个项目经理，负责一个产品线，一个生产经理，一个独立的顾问，但仍然有兴趣对你正在考虑与之合作的企业的当前稳定性和未来前景发表自己的看法。