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财务状况变动表(以下简称“SCFP”)是直接从过去用来反映营运资金或现金流量的一种称作“资金来源及运用表”转变而来的一种财务报表,它是根据企业在一定时期内各种资产和权益项目的增减变化,分析反映资金的来源与用途,以说明企业在某一会计期间财务状况动态信息的财务报表。在西方国家中,1971年以前,它属于非基本的财务报表.鉴于公司理财的重要性日增和对财务管理的日益重视,美国注册公共会计师协会(AICPA)下
The Statement of Changes in Financial Status (hereinafter referred to as “SCFP”) is a type of financial statement that is directly derived from a “finance source and application form” used to reflect working capital or cash flow. It is based on certain The increase and decrease of various assets and equity items during the period will be analyzed to reflect the sources and uses of the funds to illustrate the financial statements of the company’s financial information during the accounting period. In western countries, before 1971, it was a non-basic financial statement. Given the increasing importance of corporate finance and the increasing emphasis on financial management, the American Institute of Certified Public Accountants (AICPA)