Core Viewpoint - Understanding finance is essential for making informed decisions in the capital market, and the "Investment Banking Financial Basics to Advanced Learning Package" is a recommended resource for enhancing financial skills [1]. Summary by Sections Section 1: Understanding Financial Statements - The first chapter explains the purposes, differences, connections, core points, and key financial indicators of the three main financial statements, teaching how to extract important information from them [6][11]. - The content is presented through case studies, making it easy to understand how to trace a company's profits and compare them with industry peers [6][11]. Section 2: Identifying Financial Anomalies - The second chapter builds on the ability to read financial statements, detailing five common financial manipulation methods and nine ways to identify financial anomalies [8][9]. - Each method is illustrated with 1-3 case studies, providing a comprehensive and accessible analysis of how companies may fabricate transactions [8][9]. Section 3: Evaluating Business Operations - The third chapter combines business operations with financial metrics, explaining how to assess a company's operational status using financial data [10][11]. - It includes analysis of well-known companies' financial statements, such as evaluating Moutai's profitability and growth by examining revenue trends and profit margins [11][12]. Section 4: Tax Knowledge for Non-Financial Professionals - The fourth chapter covers essential tax knowledge for non-financial personnel, including common tax types, tax implications related to invoices/contracts, and tax planning techniques [13]. - The content is practical and relatable, addressing various tax classifications and strategies for individuals and businesses to minimize tax liabilities [13]. Section 5: Financial Issues for IPO Candidates - The fifth chapter focuses on financial issues that companies need to consider when preparing for an IPO, along with relevant solutions [15][16]. - It includes diverse case studies of companies that successfully listed, were denied IPOs, or had their reviews terminated, highlighting the financial challenges faced during the IPO process [15][16].