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。
Analysis of changes in working capital accounts 营运用资金帐户变化分析
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。