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。

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A balance sheet, also known as a "statement of financial position", reveals a company's assets, liabilities and owners' equity (net worth).

资产负债表，也称“财务状况表”，揭示了一家公司的资产、负债和所有者权益(资产净值)情况。

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Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。

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"The League board has told its legal team to commission a report to clarify the legal and financial position of the club, " said a statement.

BBC: Southampton await League inquiry

"The nation's largest bank holding companies have continued to improve their ability to withstand an extremely adverse hypothetical economic scenario and are collectively in a much stronger capital position than before the financial crisis, " the US central bank said in a statement.

BBC: Ally Financial sign