financial position statement

基本解释

Obligation Law can be divided into law of financial position statement and income statement.
债务法分为资产负债表债务法和损益表债务法。
This statement is also called a Statement of Financial Position or Statement of Financial Condition.
这种报表也叫做财务状况报表或财务地位报表。
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.
论述了铁路运输企业用现金流量表取代财务状况变动表的必要性，对编制现金流量表所采用的结构及项目设置等问题进行了探讨、分析。