现金流量表是反映企业在一定会计期间现金收入和支出情况的会计报表,财务状况变动表是综合反映企业一定会计期间内营运资金来源、运用及其增减变动情况的报表。比较两张报表的差异有助于我们对现金流量表的理解和正确编制该表。一、编制基础不同。现金流量表以现金为编制基础,而财务状况变动表则以营运资金为编制基础。由于营运资金体现的是一年或一个营业周期内变现的资产和清偿的债务,包括了许多流动性不强的项目,如积压的存货、有可能收不回来的应收账款等,不能确切地反映企业资产的流动性。而现金流量表所依据的现金,是一个实在的现金概念,它既包括库存现金以及随 The cash flow statement is an accounting statement that reflects the cash income and expenses of an enterprise during a certain accounting period. The statement of financial position is a report that comprehensively reflects the sources, utilization and changes of the working capital during a certain accounting period of an enterprise. A comparison of the differences between the two statements helps us to understand the cash flow statement and to compile it properly. First, the preparation of different basis. The cash flow statement is prepared on a cash basis, while the statement of financial position is prepared on the basis of working capital. Since working capital represents assets realized and liquidated liabilities in one year or one business cycle, including many items with low liquidity, such as backlog of inventories, accounts receivable that may not be recoverable, etc., are not exactly Reflect the liquidity of corporate assets. The cash on which the cash flow statement is based is a real cash concept that includes both cash on hand and cash