changes in financial position的意思|示意

The balance sheets show the financial position of the company at discrete points in time, and the income statements explain the changes that have taken place between those points.

资产负债表显示企业某一断点的财务状况，利润表正是解释在这些断点之间发生了什么。

We can develop a more efficient approach to the preparation of a statement of changes in financial position.

我们可以为编制财务状况变动表设想出一个更有效的方法。

Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.

使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。

Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.

如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。

On the contrary, financial accounting is concerned with reporting to external parties an organization's financial position, changes in that position, and results of the organization.

财务会计则不同，它主要是企业外界报告企业的财务状况、 财务状况的变动情况和企业的经营成果。

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净收益的变化。