财务状况变动表的编制难点在表的左方,为了编好财务状况变动表,笔者设计了一张工作底稿,在实际运用中效果较好。现作一介绍,供同行参考。一、工作底稿设计的基础和原理财务状况表的右方数据是根据资产债表中各项流动资产、流动负债的期末数和期初数的差额直接填列的。财务状况变动表的左方反映的是流动资金来源和运用情况。它不仅项目多,而且数据来源涉及很 The preparation of financial status changes in the table on the left in the difficulties, in order to compile a statement of financial position, I designed a working draft, the actual effect is better. Now make an introduction, for peer reference. First, the basis for the working paper design and principles The right side of the statement of financial position data is based on the difference between the current assets and current liabilities in the balance sheet at the end of the period and the opening amount of the direct listed. The left part of the statement of financial position reflects the sources and utilization of liquidity. It is not only a project, but also data sources involved