摘要:近年来，随着投资业的快速发展，对企业的财务分析成为了投资的一项非常重要的 方法和依据。财务分析以企业财务报告反映的财务指标为主要依据，对企业的财务状况 和经营成果进行评价和剖析，以反映企业在运营过程中的利弊得失。

　　　本文通过对比分析2008年，2009年，2010年这三年来美国托妥斯糖果制造公司的财 务状况，来探究美国托妥斯糖果制造公司经营活动中存在的问题。同时，本文还分析了 美国托妥斯糖果制造公司目前的财务现状，经营行为，财产和资产资源，市场风险，成 本和负债情况，以便全面的对美国托妥斯糖果制造公司财务情况进行评估。

关键词 财务报表；资本周转；盈利分析；市场风险

Abstract:Recently,  with  the  investment  industry's  rapid  development,  financial analysis of enterprises has become  a very  important investment method and basis.  Financial  analysis  is  based  on  corporate  financial  reports  reflect  the financial indicators is mainly based  on the company's financial position and operating results to evaluate and analyze, to reflect the business process in the operation  advantages and disadvantages. This paper compared  to the United States three years 2008,2009,2010 care properly Candy Manufacturing Company's  financial position to explore  the American  Candy Manufacturing Company properly care operations problems. This paper analyzes the United States care properly Candy Manufacturing Company's current financial situation, business activities, property and asset resources, market risk, cost analysis, liabilities, more comprehensive care to the American Candy Manufacturing Company due to the financial assessment

Keywords: Financial Statements; Capital Turnover; Profitability Analysis; Market Risk Analysis