比较资产负债表
- 网络comparative;Comparative balance sheets
比较资产负债表-
现金的净增加额或净减少额应当与比较资产负债表中列报的现金的期初余额与期末余额之间的差额相一致。
The net increase or decrease in cash should reconcile the difference between the beginning and ending cash balances as reported in the comparative balance sheet .
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在本例中，根据比较资产负债表可知现金变化额为10美元。各类现金流量的确定方法说明如下
In this example , according to the comparative balance sheet , the change in cash is $ 10 , and the determining process of cash flows of each category is explained as follow
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预算与实际比较的资产负债表
Comparative budget and actual balance sheet