新财务状况变动表编制难点剖析马永义，徐宁，孙秀云财务状况变动表是现行三种主要会计报表中编制难度最大的一种。尽管各行业会计制度中均对该表的各项目编制方法做出了说明，但理解起来仍有一定的难度。再加之，因实行新的所得税会计处理方法后，该表在项目上发生了新的... An Analysis of the Difficulties in Preparing the Statement of Changes in New Financial Position MA Yong-yi, XU Ning, SUN Xiu-yun The financial status statement is one of the most difficult to prepare in the current three major accounting statements. Although the accounting system for each industry are on the form of the project to make a description of the method, but there is still some understanding of the degree of difficulty. In addition, due to the implementation of the new income tax accounting treatment method, the table in the project a new ...