A statement of changes in financial position helps us to understand how and why the financial position of a business has changed during the period.
财务状况变动表有助于我们了解在会计期间一个公司的财务状况的变化以及产生这种变化的原因。
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。
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。
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。
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。
Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.
财务报表经常被描述为真实和公正地反映了或公正地反映了企业的财务状况、经营成果和财务状况变动情况。
Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.
财务报表经常被描述为真实和公正地反映了或公正地反映了企业的财务状况、经营成果和财务状况变动情况。
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