financial position statement

基本解释

Obligation Law can be divided into law of financial position statement and income statement.
債務法分爲資産負債表債務法和損益表債務法。
This statement is also called a Statement of Financial Position or Statement of Financial Condition.
這種報表也叫做財務狀況報表或財務地位報表。
This paper discusses the necessity of the substitution cashflow statement for financial position statement and explores the problems concerning the structure design and items setting up.
論述了鉄路運輸企業用現金流量表取代財務狀況變動表的必要性，對編制現金流量表所採用的結搆及項目設置等問題進行了探討、分析。