《企业会计准则》规定，一年内到期的长期投资和将于一年内到期偿还的长期负债，应当分别在流动资产、流动负债下单列项目反映。按照这一原则设置的财务状况变动表中反映长期投资和长期负债的各项目，是财务状况变动表（以下简称变动表）填制中的难点之一。一、长期投资各... According to the Accounting Standard for Business Enterprises, long-term investments due within one year and long-term liabilities due to be repaid within one year shall be separately reflected in the separate items under current assets and current liabilities. The items reflecting the long-term investments and long-term liabilities in the statement of financial position prepared in accordance with this principle are one of the difficulties in filling in the statement of financial position changes (hereinafter referred to as the “Statement of Change”). First, long-term investment ...