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cai wu zhuang kuang bian dong biao
Author(s): 
Pages: 47
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  财务状况变动表营运资金收益表财务资料长期资产筹资活动资金流转投资公司融资活动其他资产;
Abstract: <正> 国际会计准则第7号《财务状况变动表》发布于1977年10月。财务状况变动表也叫资金来源和运用表,或资金流量表,是反映企业在一定时期内营运资金(或现金)的各种来源与运用情况的动态报表。该表一般根据资产负债表、收益表,及有关报表注释的财务资料进行整理编制,是派生报表,有的国家和地区不一定要求
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