We can develop a more efficient approach to the preparation of a statement of changes in financial position.

我们可以为编制财务状况变动表设想出一个更有效的方法。

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The example below shows a simple statement of changes in financial position, saving the process of preparation.

下面是一份简单的财务状况变动表的例子，在此略去了编制的过程。

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Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.

财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。

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