檢視财务状况变动表的原始碼

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|<center>'''财务状况变动表'''<br><img
src="https://ts1.cn.mm.bing.net/th/id/R-C.c3ae16808fe061e3f61a493f3d6028a3?rik=tGPJjqZVQYqs0A&riu=http%3a%2f%2fimg02.tuke88.com%2fpreview%2f1535477%2f00%2f00%2f99%2f5b15a66e29240.jpg-0.jpg!%2ffw%2f800%2fquality%2f90%2funsharp%2ftrue%2fcompress%2ftrue&ehk=%2fR6Nk0BzD%2bFL%2f2pGheQgLlixhfbIwKZDgwsLgmZedk8%3d&risl=&pid=ImgRaw&r=0" width="280"></center><small>  圖片來自优酷</small> 
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'''财务状况变动表'''(Statement of Changes in Financial Position)是反映企业在一定时期内，资金取得的来源渠道和资金的用途去向等整个过程，分析流动资金净额增减的原因及由此引起的财务状况变动情况的报表。财务状况变动表是[[动态报表]]。<ref>[[师萍 ．基础会计学 ：华南理工大学出版社 ， 1995]]</ref>

财务状况变动表，又称资金表、资金来源与运用表，是根据企业在一定时期内资产项目和权益项目的增减变动来揭示资金的流入，流出和转换的[[会计报表]]。[[财务状况]]变动表的主要作用是反映企业在报告期内财务状况的全貌，并沟通了损益表和[[资产负债表]]。