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《企业财务通则》和《企业会计准则》要求企业年度财务报告中要编制一张财务状况变动表。为什么要编制财务状况变动表,这张报表的设计原理是什么,如何编制和运用它,下面谈谈自己的几点粗浅体会。一、为什么要编制财务状况变动表新的企业财会制度要求企业编制财务状况变动表,并将这张报表连同资产负债表及损益表,作为企业的主要财务报表,其理由如下:1、资产负债表能反映某一时点企业的资金状态:损益表能反映一定时期企业经营的财务成果,即资本金的收益与耗费情况。但要了解一定时期企业各项资金的变动情况,资产负债表与损益表就无法达到这个功能。财务状况变动表从动态的角度,全面地反映企业在一定时期的资金变动情况,较好
General Principles of Corporate Finance and Accounting Standards for Business Enterprises require that an annual statement of financial position should be prepared in the annual financial report. Why prepare a statement of financial position changes, the design of this report is what, how to prepare and use it, here to talk about some of their own superficial experience. First, why the preparation of the statement of financial position New business accounting system requires enterprises to prepare a statement of financial position, and this statement together with the balance sheet and income statement, as the company’s main financial statements for the following reasons: 1, assets and liabilities Table can reflect the financial status of a company at some point: income statement can reflect the financial results of a period of business management, that is, the return of capital and consumption. However, to understand the changes in various funds in a period of time, the balance sheet and income statement can not achieve this function. Financial status changes from a dynamic point of view, a comprehensive reflection of the changes in the funding of enterprises in a period of time, better