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即将实施的《企业会计准则》和各行业会计制度都规定要编制财务状况变动表。许多人对这张表比较生疏,特别在情况比较复杂时,编制此表就感到有一定的困难。因此,我设计了一种财务状况变动表工作底稿,只要按一定的程序,按部就班地作对应分析,就可通过工作底稿得到编制财务状况变动表所需要的各项数据。
The forthcoming “Enterprise Accounting Standards” and various industry accounting systems require the preparation of a statement of changes in financial status. Many people are relatively unfamiliar with this form, especially when the situation is more complex, the preparation of this form will feel a certain degree of difficulty. Therefore, I have designed a worksheet for the statement of financial position changes. As long as a certain procedure is followed and corresponding analysis is performed in a step-by-step manner, the data required for the preparation of the statement of financial position changes can be obtained through the worksheet.