论文部分内容阅读
财务状况变动表,又称财务资金来源和运用表,或简称资金表,是企业三大报表之一。这里所说的资金有两种理解:一是现金;二是营运资金。以营运资金为基础编制的财务状况变动表,主要以流动资产和流动负债的增减变动来反映企业财务状况的变化。按会计准则和各行业会计制度的规定,我国企业的财务状况变动表都以营运资金为基础编制。该表右方反映流动资产
Financial status change table, also known as the source of financial funds and the use of tables, or referred to as the capital table, is one of the three statements. There are two types of funds mentioned here: one is cash; the other is working capital. The statement of financial position prepared on the basis of working capital mainly reflects the change of the financial status of the enterprise with the increase or decrease of current assets and current liabilities. According to the accounting standards and the accounting rules of various trades and professions, the statement of financial position of our country’s enterprises is based on working capital. The right side of the table reflects current assets