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财务状况变动表的编制比较困难，很多人有编制时无从下手的感觉。其原因一是对财务状况变动表需要有一个认识和熟悉的过程，二是财务状况变动表的编制确实存在一定难度。本文就编制财务状况变动表的七个比较突出的难点问题提出个人的一些看法，仅供参考。一、营运资金和流动资?
The preparation of a statement of changes in financial position is difficult and many people have no sense of starting when preparing them. One of the reasons is that there is a need to have a process of understanding and familiarity with the statement of financial position and the other is that the preparation of the statement of financial position does exist in some degree of difficulty. This article put forward some personal opinions on the seven outstanding problems of compiling the statement of financial position for reference purposes only. First, working capital and liquidity?