现金流量表是反映企业在一定会计期间现金收入、支出情况的会计报表。财务状况变动表是综合反映企业在一定会计期间内营运资金来源、运用及增减变动情况的会计报表。两表的主要区别在于编制基础不同。现金流量表的编制基础是现金和现金等价物；财务状况变动表的编制基础是营运 The cash flow statement is an accounting statement that reflects the cash income and expenses of an enterprise during a certain accounting period. The statement of financial position is an accounting statement that comprehensively reflects the sources, utilization, and changes of the working capital of an enterprise during a certain accounting period. The main difference between the two tables is based on the different preparation. The preparation of the cash flow statement is based on cash and cash equivalents; the statement of financial position changes is based on operations