statement of changes in financial position

简明释义

财务状况变动表

英英释义

例句

1.The statement of changes in financial position revealed that the company had increased its cash reserves significantly.

这份财务状况变动表显示公司现金储备显著增加。

2.For accurate forecasting, it is crucial to analyze the statement of changes in financial position from previous years.

为了准确预测，分析过去几年的财务状况变动表至关重要。

3.The accountant prepared the statement of changes in financial position for the last quarter to show the company’s liquidity.

会计师为上个季度准备了财务状况变动表，以展示公司的流动性。

4.During the audit, the team focused on the statement of changes in financial position to identify any discrepancies.

在审计过程中，团队专注于财务状况变动表以识别任何差异。

5.Investors often review the statement of changes in financial position to assess the financial health of a business.

投资者通常会审查财务状况变动表以评估企业的财务健康状况。

作文

The financial statements of a company provide crucial insights into its operational effectiveness and overall financial health. Among these statements, the statement of changes in financial position plays a vital role in helping stakeholders understand how the company’s financial position has evolved over a specific period. This statement is often part of a set of financial reports that include the balance sheet, income statement, and cash flow statement.The statement of changes in financial position essentially outlines the alterations in the equity and liabilities of the company. It provides a detailed account of how various factors, such as profits, losses, investments, and withdrawals, have influenced the financial standing of the business. For investors and analysts, this statement is particularly useful because it highlights the sources of funding and how these funds are utilized within the organization.One of the primary components of the statement of changes in financial position is the net income or loss generated during the reporting period. This figure is derived from the income statement and serves as a starting point for understanding changes in equity. When a company earns profits, these are typically reinvested back into the business or distributed to shareholders as dividends. Conversely, if the company incurs losses, it can lead to a decrease in the equity portion of the statement.Another significant aspect covered in the statement of changes in financial position is the issuance or repurchase of shares. Companies may decide to issue new shares to raise capital for expansion or other projects. This action increases the equity base of the company and is reflected in the statement. On the other hand, when a company buys back its shares, it reduces the number of outstanding shares, which can also affect the financial position by decreasing equity but potentially increasing earnings per share.Furthermore, the statement of changes in financial position also includes information regarding dividends paid to shareholders. Dividends represent a portion of the company’s profits distributed to its owners, and their payment reduces the retained earnings available for reinvestment. This aspect is crucial for investors looking to assess the return on their investment and the company’s commitment to rewarding its shareholders.In addition to these elements, the statement of changes in financial position may also reflect any changes resulting from accounting policies or adjustments due to errors in previous periods. These adjustments ensure that the financial statements present a true and fair view of the company's financial situation, adhering to accounting standards.Ultimately, the statement of changes in financial position serves as a bridge between the balance sheet and the income statement. It provides a comprehensive view of how the company's operations and financing activities impact its equity and liabilities over time. For anyone interested in analyzing a company's financial performance, understanding this statement is essential.In conclusion, the statement of changes in financial position is an indispensable tool for stakeholders, providing a clear picture of how a company’s financial position has changed over a reporting period. By analyzing this statement alongside other financial documents, one can gain valuable insights into the company’s operational strategies, profitability, and overall financial stability, making it a critical component of financial analysis.

公司的财务报表提供了关于其运营效率和整体财务健康状况的重要见解。在这些报表中，财务状况变动表在帮助利益相关者理解公司财务状况在特定时期内是如何演变的方面发挥着重要作用。该报表通常是包括资产负债表、损益表和现金流量表在内的一系列财务报告的一部分。财务状况变动表基本上概述了公司股权和负债的变化。它详细说明了各种因素（如利润、损失、投资和提款）如何影响企业的财务状况。对于投资者和分析师来说，这份报表尤其有用，因为它突出显示了资金来源以及这些资金在组织内的使用情况。财务状况变动表的主要组成部分之一是报告期内产生的净收入或净损失。该数字源于损益表，并作为理解股权变化的起点。当公司赚取利润时，通常会将这些利润再投资于业务或以股息形式分配给股东。相反，如果公司遭受损失，则可能导致股权部分的减少。在财务状况变动表中，另一个重要方面是股份的发行或回购。公司可能决定发行新股以筹集扩展或其他项目所需的资本。这一行动增加了公司的股权基础，并在报表中有所反映。另一方面，当公司回购其股票时，会减少流通在外的股票数量，这也可能通过减少股权但潜在地增加每股收益来影响财务状况。此外，财务状况变动表还包括支付给股东的股息的信息。股息代表公司利润的一部分，分配给其所有者，其支付会减少可用于再投资的留存收益。这一方面对希望评估投资回报和公司回馈股东承诺的投资者至关重要。除了这些要素外，财务状况变动表还可能反映由于会计政策的变化或由于之前期间的错误而进行的调整。这些调整确保财务报表公正真实地呈现公司财务状况，遵循会计标准。最终，财务状况变动表在资产负债表和损益表之间充当了桥梁。它全面展示了公司的运营和融资活动如何随时间影响其股权和负债。对于任何有意分析公司财务表现的人来说，理解这一报表至关重要。总之，财务状况变动表是利益相关者不可或缺的工具，提供了公司财务状况在报告期内如何变化的清晰图景。通过将这一报表与其他财务文件结合分析，人们可以获得关于公司运营策略、盈利能力和整体财务稳定性的宝贵见解，使其成为财务分析的重要组成部分。