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财务状况变动表也就是资金来源和运用表,又叫现金流量表。它反映企业在年度内资金的取得来源和资金的流出用途。说明资金的增减变化情况,是反映企业资金流转状况的一种报表。它能为上级单位和企业管理者提供重要信息,同时,还能帮助外界投资者评价企业和为投资决策提供依据。财务状况变动表上报前,要经单位领导和会计负责人审核;合营企业的年度会计报表(包括本表)还应经中国注册会计师验证和出具证明,方为有效。
Financial status change is the source of funds and the use of tables, also known as cash flow statement. It reflects the sources of funds and the outflow of funds used by enterprises during the year. Explain the changes in capital changes, is a report reflecting the status of corporate funds flow. It can provide important information for the superior units and business managers, but also help outside investors to evaluate the enterprise and provide the basis for investment decision-making. Before the financial status statement is submitted, it shall be subject to examination by the head of the unit and the person in charge of accounting; the annual accounting statements (including this form) of the joint venture shall also be validated and issued by a certified public accountant in China and shall be valid.