为了适应加快改革开放的需要,企业的会计工作随着会计制度的改革,正处于转变的过程中。主要会计报表资金平衡表、利润表已改为国际通用的资产负债表、损益表,还要编制财务状况变动表。对于财务状况变动表,本文略述浅见,供作参考。 财务状况变动表,又称基金表或资金来源和运用表。此表本来属于管理会计的内容,服务于内部管理。由于它的内容重要,所以除了原来必须对外 In order to adapt to the needs of accelerating reform and opening up, the accounting work of enterprises is in the process of transformation with the reform of the accounting system. The balance sheet and profit statement of the major accounting statements have been changed to the international common balance sheet, profit and loss statement, and a statement of changes in financial position has also been prepared. For the statement of changes in financial position, this article outlines a brief summary for reference. The statement of changes in financial status, also known as the fund table or source and application of funds. This form originally belonged to the content of management accounting and served for internal management. Since its content is important, it must be external