ﺻﻮﺭﺕ ﺟﺮﻳﺎﻥ ﻭﺟﻪ ﻧﻘﺪ
ﺍﻃﻼﻋﺎﺕ ﺩﺭ ﻣﻮﺭﺩ ﺟﺮﻳﺎﻧﻬﺎﻱ ﻧﻘﺪﻱ ﺩﺭﺻﻮﺭﺕ ﺟﺮﻳﺎﻥ ﻭﺟﻮﻩ ﻧﻘﺪ ﺍﺭﺍﺋﻪ ﻣﻲﺷﻮﺩ. ﺍﻳﻦ ﺍﻃﻼﻋﺎﺕ ﺍﺯ ﺟﻨﺒﻪﺍﻱ ﺩﻳﮕﺮ ﻋﻤﻠﻜﺮﺩ ﻣﺎﻟﻲ ﻭﺍﺣﺪ ﺗﺠﺎﺭﻱ ﺭﺍ ﺍﺯ ﻃﺮﻳﻖ ﺍﻧﻌﻜﺎﺱ ﻣﺒﺎﻟﻎ ﻭ ﻣﻨﺎﺑﻊ ﺍﺻﻠﻲ ﺟﺮﻳﺎﻧﻬﺎﻱ ﻭﺭﻭﺩﻱ ﻭ ﺧﺮﻭﺟﻲ ﻭﺟﻪ ﻧﻘﺪ ﺑﻪ ﻧﻤﺎﻳﺶ ﻣﻲﮔﺬﺍﺭﺩ.
ﻳﺎﺩﺩﺍﺷﺘﻬﺎﻱ ﺗﻮﺿﻴﺤﻲ: ﻳﺎﺩﺩﺍﺷﺘﻬﺎﻱ ﺗﻮﺿﻴﺤﻲ ﻭ ﺻﻮﺭﺗﻬﺎﻱ ﻣﺎﻟﻲ ﺍﺳﺎﺳﻲ ﻳﻚ ﻣﺠﻤﻮﻋﻪ ﺑﻬﻢﭘﻴﻮﺳﺘﻪ ﻣﻲﺑﺎﺷﻨﺪ. ﻧﻘﺶ ﻳﺎﺩﺩﺍﺷﺘﻬﺎﻱ ﺗﻮﺿﻴﺤﻲ, ﺑﺮﺟﺴﺘﻪ ﻧﻤﻮﺩﻥ ﻭ ﺗﺸﺮﻳﺢ ﺍﻗﻼﻡ ﻣﻨﺪﺭﺝ ﺩﺭ ﺻﻮﺭﺗﻬﺎﻱ ﻣﺎﻟﻲ ﺍﺳﺎﺳﻲ ﺍﺳﺖ. ﺍﻓﺸﺎﻱ ﺍﻃﻼﻋﺎﺕ ﺩﺭ ﻳﺎﺩﺩﺍﺷﺘﻬﺎﻱ ﺗﻮﺿﻴﺤﻲ, ﻧﻤﻲﺗﻮﺍﻧﺪ ﺍﺭﺍﺋﻪ ﻧﺎﺩﺭﺳﺖ ﻳﺎ ﺣﺬﻑ ﺍﻃﻼﻋﺎﺕ ﺩﺭ ﺻﻮﺭﺗﻬﺎﻱ ﻣﺎﻟﻲ ﺍﺳﺎﺳﻲ ﺭﺍ ﺗﺼﺤﻴﺢ ﻳﺎ ﺗﻮﺟﻴﻪ ﻛﻨﺪ.
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