现金流量表与财务状况变动表相比,在揭示信息方面,主要有以下优点: 一、资金概念直观明了。我国企业现行编制的财务善变动表,采用的资金概念是营运资金,即流动资产减去流动负债的净额,包括库存现金、银行存款、应收及预付帐款、存货等等。这一资金概念涵盖的内容多而复杂,一般财会人员与大多数投资者、债权人难以弄懂,虽说知道 Compared with the statement of financial position, the cash flow statement has the following advantages in disclosing information: First, the concept of capital is straightforward. The current good financial performance changes prepared by Chinese enterprises use the concept of funds as working capital, which is the net current assets less current liabilities, including cash on hand, bank deposits, accounts receivable and prepayments, inventories and so on. The concept of this fund covers more and more complex, the general accounting staff and most investors, creditors difficult to understand, though that