财务状况变动表两种编制基础的比较李晓兵，满连奎，蔡志力财务状况变动表是汇总反映企业在一定期间内为其经营活动所获得资金来源和运用情况，说明和分析企业财务状况增减变化的报表。编制财务状况变动表，首先必须明确其编制基础，即以什么资金概念做为它的编制基础。以... Comparison of two preparation bases of financial status statement of changes Li Xiaobing, Man Liankui and Cai Zhi Li The statement of financial position is a summary of the sources and utilization of funds obtained by the enterprise for its business activities during a certain period of time, and illustrates and analyzes changes in the financial status of the enterprise Report. The preparation of the statement of financial position, first of all must be clear its preparation basis, that is, what the concept of capital as its basis for the preparation. To ...