论文部分内容阅读
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。现以该表的编报基础营运资金为对象，分析财务状况变动表的内容及表中列示资料的作用，力图达到能运用该表资料以分析企业财务状况变动情况之目的。
According to the requirements of Accounting Standards for Business Enterprises should be prepared to report changes in financial position, but the table is the first time in the use of the country, people’s understanding of it is still superficial. Now the basis for the preparation of the working capital for the preparation of the report as an object, analysis of the contents of the statement of financial position and the role of the information listed in the table, trying to reach the table can be used to analyze the changes in corporate financial situation purposes.