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 08:32:09 561人浏览
哈喽!努力学习的小天使:
此项资料已上传至学员中心-资料下载中,届时也会发送至您的邮箱,示例资产负债表与示例损益表在同一个文档中,请注意查收。
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