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。
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凈收益的变化。
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。
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。