财务状况变动表

编制财务状况变动表的两个实用方法

Two Practical Methods of Preparing the Statement of Changes in Financial Position

自动生成财务状况变动表的取数函数与公式

The functions and the formulas to automatically generate the statement of changes in financial position

财务状况变动表的结构及其平衡原理

The structure in the form of financial situation changes and its balance equation

现金流量表取代财务状况变动表优势分析

Study on advantages between statement of changes in financial position and cash flow statement

财务状况变动表的运用&以营运资金为基础的财务状况变动表的分析

Application of the financial changes statement ── the SCEP based on the working capital

它是由财务状况变动表衍变而来，是会计适应社会经济环境变化的结果。

It derives from the financial statement and is the result of adapting accounting to the changing social and economical situation .

根据企业会计准则要求企业应编报财务状况变动表，但该表在我国运用尚属首次，人们对它的认识还很浮浅。

According to " The Criterion of Accounting in A Enterprise ", it is necessary for a enterprise to report financial changes statement .

财务状况变动表的项目分为营运资金来源和营运资金运用。

Items of the statement of changes in financial position are di-vided into two groups ; sources of working capital and applica-tion of working capital .

现金流量表作为多数企业的三张法定报表之一，已经完全取代了财务状况变动表。

Cash flow statement which is regarded as one of the legal statements among the most enterprises has taken place the statement of changes in financial condition .

第六十条财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。

Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period .

本文分析了现金流量表与财务状况变动表的区别及现金流量表的优点，并根据实践经验提出了在现金流量表编制中一些费用项目的归类意见和看法。

This paper analyses the difference of cash flux table and financial affairs alteration table and the advantages of cash flux table . Based on practice experience , author puts forward opinion which some expense item have been classified in drawing up cash flux table .

把二者进行比较，进一步论证现金流量表揭示企业短期偿债能力、真实地反映企业财务状况的作用，分析现金流量表代替财务状况变动表的历史必然性。

This paper makes further investments by comparing the two aspects to explore the short-term solvency and the function to indicate enterprises ' true financial status , and the historical inevitability of changes from the traditional statement of financial position changes to cash flow meter .

公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。

The company 's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP .