Article 21 financial statements shall reflect comprehensively the financial position and operating results of an enterprise 第二十一条财务报告应当全面反映企业的财务状况和经营成果。
2.
A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and appli ? cation of working capital and its changes during an accounting period 财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。
3.
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 第六十条财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。
