一、财务状况变动亵的局限性以营运资金为基础编制的财务状况变动表，有时反映营运资金增加很多，但现金反而不足，企业无法清偿到期的应付票据和应付帐款，其原因有二。第一，从营业净收益方面看，财务状况变动表以利润为起点，将营业净收益作为流动资金来源，当做营运资金的 First, the limitations of the financial position of the change of the performance of working conditions based on changes in financial statements prepared, sometimes reflecting a substantial increase in working capital, but cash is not enough, companies can not pay off due notes and accounts payable due to two . First, from the perspective of net operating income, the statement of financial position changes from profit to net operating income as the source of working capital as working capital