Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.

 
  • 第六十條財務(wù)狀況變動(dòng)表是綜合反映一定會(huì )計期間內營(yíng)運資金來(lái)源和運用及其增減變動(dòng)情況的報表。
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