An enterprise may also prepare a cash flow statement to reflect the changes in its financial position. 企业也可以编制现金流量表,反映财务状况的变动情况。
Changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise; 会计处理方法的变更情况、变更原因以及对财务状况和经营成果的影响;
Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period. 第六十条财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。
A separate worksheet is needed to develop the statement of changes in financial position. 工作底稿要求能体现财务状况的变化。
This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income. 这个假设很重要,因为它帮助财务报表的使用者解释财务状况的变化以及净收益的变化。
Analysis on the Comparative Advantage of Statement of Cash Flow and Statement of Changes in Financial Position; 现金流量表的编制一直是高校财经专业教学和学习的难点之一。
Items of the statement of changes in financial position are di-vided into two groups; sources of working capital and applica-tion of working capital. 财务状况变动表的项目分为营运资金来源和营运资金运用。
Study on advantages between statement of changes in financial position and cash flow statement 现金流量表取代财务状况变动表优势分析
The functions and the formulas to automatically generate the statement of changes in financial position 自动生成财务状况变动表的取数函数与公式
Two Practical Methods of Preparing the Statement of Changes in Financial Position 编制财务状况变动表的两个实用方法
This theory assumes that information externalities, asymmetric information, and path dependence are important factors that not only motivate the forming of infor-mation hinterland, but also determine the changes in the financial position of a city in the region. 它提出的信息溢出、不对称信息和路径依赖不单是信息腹地形成的主要动力,也决定着一个城市在区内金融地位的变迁。