问题来源:
7. Main elements of financial reports
1. Statement of Financial Position 资产负债表
This financial statement lists the assets and liabilities of a business at a point in time. It is a snapshot of the company’s position as at a point of time.
2. Statement of Profit or Loss and Other Comprehensive Income损益及其它综合性收益报表
This statement is a summary of the income and expenditure of the business for a period of time.
3. Statement of Changes in Equity 所有者权益变动表
This statement links the statements of comprehensive income and financial position.
4. Statement of Cash Flow 现金流量表
The statement of cash flow reports the cash generation and cash absorption for a “PERIOD OF TIME”.
@ 30 Sept. 2019 |
|
Asset |
2,000 |
Liabilities |
1,800 |
Equity |
200 |
From 1 Oct. to 31 Dec |
|
Income |
20 |
Expense |
18 |
Net profit |
2 |
王老师
2022-02-19 08:05:51 820人浏览
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