递延税款贷项 Deferred taxation credit mg;qG@?
股本 Share capital qBpY3]/
已归还投资 Investment returned mr/^lnO
利润分配-其他转入 Profit appropriation - other transfer in =HSE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )jH"6my_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mpj3<vj
利润分配-提取储备基金 Profit appropriation - reserve fund K.cNx
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +zlaYHj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8IX6MfR}C
利润分配-利润归还投资 Profit appropriation - return investment by profit U,]z)1#
X|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sFGXW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'rg
$%M*(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3*;{C|]S
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Bf7RW[ -v
期初未分配利润 Retained earnings, beginning of the year y /PEm)=Tt
资本公积-股本溢价 Capital surplus - share premium K=~h1qV:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
lP@9%L
资本公积-接受现金捐赠 Capital surplus - cash donation |mKd5[$
资本公积-股权投资准备 Capital surplus - investment reserve gy>2=d
资本公积-拨款转入 Capital surplus - subsidiary >#kzPYsp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ! g}9xIL
资本公积-其他 Capital surplus - others >i0FGmxH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vb1@JC9b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #v`G4d
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;bZ)q
盈余公积-储备基金 Surplus reserve - reserve fund :H?p^d
e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {o]OxqE@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H8\N~>
主营业务收入 Sales Xu'u"amt
主营业务成本 Cost of sales beq)Frn^
主营业务税金及附加 Sales tax doe[f_\
营业费用 Operating expenses F\XzP\
管理费用 General and administrative expenses }q~A( u
财务费用 Financial expenses hTy#Q.=
投资收益 Investment income =GL
soc-b
其他业务收入 Other operating income )ei+ewVZ
营业外收入 Non-operating income a|fyo#L
补贴收入 Subsidy income x
&\~4,TN
其他业务支出 Other operating expenses R{*p\;
营业外支出 Non-operating expenses }XAoMp
所得税 Income tax ` "9Y.KU
直接人工成本差异(direct labor variance) !,1~:*:
直接材料成本差异(direct material variance) ;z[yNW8
在产品计价(work-in-process costing) is`a_{5e=
联产品成本计算(joint products costing) ha(hG3C
生产成本汇总程序(accumulation process of procluction cost) |D^[]*cEH
制造费用差异(manufacturing expenses variance) -nU_eDy
实际成本与估计成本(actual cost and estimated cost) $D45X<
工资费用分配(salary costs allocation) 7g=Ze~aq
成本曲线(cost curve) M"P$hb'F
农业生产成本(agriculture production cost)
L
~
原始成本和重置成本(original cost and replacement cost) fygy#&}~
工程施工成本 8HWY]:|oh
直接成本与间接成本(direct cost and indirect cost) paF2{C)4
可控成本(controllable cost) zKI(
yC
制造费用分配(manufacturing expenses allocation) jOe %_R
理论成本与应用成本(theory cost and practice cost) *rqih_j0
辅助生产成本分配(auxiliary production cost allocation) [y:6vC
期间,费用 K7y}R%QF
成本控制程序(procedure of cost control) y[}BFUy
成本记录(cost entry, cost recorder cost agenda)
{UwJg
成本计算分批法(job costing method) H{+U; 6b
成本计算分步法 2
OGg`1XX
直接人工成本差异(direct labor variance) tw.%'oJ7
成本控制方法(cost control method)