递延税款贷项 Deferred taxation credit ,
ftJw
股本 Share capital O$m &!J
已归还投资 Investment returned xi "3NF%=
利润分配-其他转入 Profit appropriation - other transfer in Kd+E]$F_OH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sfn^R+x4,9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2 A!*8w
利润分配-提取储备基金 Profit appropriation - reserve fund .9B@w+=6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S!=R\_{u$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $ [fq Th
利润分配-利润归还投资 Profit appropriation - return investment by profit _&V,yp!|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u$[8Zmgzz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uE9,N$\L_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y _"V=:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ] 7W!f 2@
期初未分配利润 Retained earnings, beginning of the year ;iKtv+"
资本公积-股本溢价 Capital surplus - share premium <%uEWb)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [ R+M .5
资本公积-接受现金捐赠 Capital surplus - cash donation @U5gxK*
资本公积-股权投资准备 Capital surplus - investment reserve <af#
C2`B
资本公积-拨款转入 Capital surplus - subsidiary SIrNZ^I
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0Pf88 '6
资本公积-其他 Capital surplus - others ~<VxtcEBz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -`\rDPGf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *m <[ sS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]9w) 0iH
盈余公积-储备基金 Surplus reserve - reserve fund zytN leyc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O5p$
A @
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )?#K0 o[<
主营业务收入 Sales vJ'22)n
主营业务成本 Cost of sales ,(x` zpp _
主营业务税金及附加 Sales tax )Wq1 af
营业费用 Operating expenses Z!| r>
管理费用 General and administrative expenses .p e3L7g
财务费用 Financial expenses v0 :n:q
投资收益 Investment income i:jXh9+
其他业务收入 Other operating income +yf UB8Xw
营业外收入 Non-operating income ~%>i lWaHB
补贴收入 Subsidy income _ %2ukuJ `
其他业务支出 Other operating expenses \HzmhQb+m
营业外支出 Non-operating expenses IW<rmP=R&
所得税 Income tax \X*y~)+K`
直接人工成本差异(direct labor variance) X(BxC<!D.
直接材料成本差异(direct material variance) e Fz$h2*B
在产品计价(work-in-process costing) b;
C}=gg
联产品成本计算(joint products costing) dE,E,tv
生产成本汇总程序(accumulation process of procluction cost) !% W5@tN
制造费用差异(manufacturing expenses variance) #*CMf.OCh
实际成本与估计成本(actual cost and estimated cost) O8\f]!O(
工资费用分配(salary costs allocation) >@ 8'C "F
成本曲线(cost curve) >^g2 Tg:
农业生产成本(agriculture production cost) kK 4 a;j.#
原始成本和重置成本(original cost and replacement cost) oZY|o 0/9
工程施工成本 (VM CVZ
直接成本与间接成本(direct cost and indirect cost) `H:`JBe=+[
可控成本(controllable cost) aIa<,
制造费用分配(manufacturing expenses allocation) =L#&`s@)_
理论成本与应用成本(theory cost and practice cost) PV~D;
辅助生产成本分配(auxiliary production cost allocation) iKPgiL~
期间,费用 L1!~T+ %uQ
成本控制程序(procedure of cost control) MhHh`WUGh
成本记录(cost entry, cost recorder cost agenda) U'" #jT
成本计算分批法(job costing method) p#P<V%
成本计算分步法 ^ fC2o%3^
直接人工成本差异(direct labor variance) w>X@
,
成本控制方法(cost control method)
