递延税款贷项 Deferred taxation credit (.54`[2+L
股本 Share capital ITu5Y"x
已归还投资 Investment returned %O_Ed
{G4t
利润分配-其他转入 Profit appropriation - other transfer in A/{0J\pA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d 1bx5U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ia}V8i
利润分配-提取储备基金 Profit appropriation - reserve fund $+.!(Js"K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gw);b)&mx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXnO]wXC
利润分配-利润归还投资 Profit appropriation - return investment by profit QnNddCiu=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KF4}cM=.5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p[M*<==4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V57tn6>b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >,. x'{
期初未分配利润 Retained earnings, beginning of the year >rb8A6
资本公积-股本溢价 Capital surplus - share premium wX*F'r"z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WGrG#Kw[
资本公积-接受现金捐赠 Capital surplus - cash donation v&i,}p^M5
资本公积-股权投资准备 Capital surplus - investment reserve m6=Jp<
资本公积-拨款转入 Capital surplus - subsidiary !K$qh{n
资本公积-外币资本折算差额 Capital surplus - foreign currency translation H]/!J]
资本公积-其他 Capital surplus - others =/jCDY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )dgooq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve El)WjcmH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 17{$D,P
盈余公积-储备基金 Surplus reserve - reserve fund
d;9F2,k$w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gr
y]!4Hy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment urK[v
主营业务收入 Sales 7-Yn8Gq
主营业务成本 Cost of sales 9!06R-h
主营业务税金及附加 Sales tax hB)TH'R{:
营业费用 Operating expenses R8<'m
管理费用 General and administrative expenses o1(?j}:c|
财务费用 Financial expenses 4]$$ar)
投资收益 Investment income pl.K*9+
其他业务收入 Other operating income wkwsBi
营业外收入 Non-operating income B Ctm05
补贴收入 Subsidy income dW8M^A&
其他业务支出 Other operating expenses @s2<y@
营业外支出 Non-operating expenses UF ]g6u
所得税 Income tax S=bdue
直接人工成本差异(direct labor variance) $rG~0
直接材料成本差异(direct material variance) IT\lkF2
在产品计价(work-in-process costing) U1wsCH3+n
联产品成本计算(joint products costing) )+ss)LEC
生产成本汇总程序(accumulation process of procluction cost) :UgCP ~Y
制造费用差异(manufacturing expenses variance) c/q -WEKL
实际成本与估计成本(actual cost and estimated cost) ?Q X
S?
工资费用分配(salary costs allocation) (?7=$z!h
成本曲线(cost curve) ^5yFb=2
农业生产成本(agriculture production cost) BCK0fk~
原始成本和重置成本(original cost and replacement cost) A!&hjV`
工程施工成本 -Ob
89Z?2A
直接成本与间接成本(direct cost and indirect cost)
Mmu>&C\
可控成本(controllable cost) N$i|[>`j
制造费用分配(manufacturing expenses allocation) 7sci&!.2`
理论成本与应用成本(theory cost and practice cost) ~20O&2
辅助生产成本分配(auxiliary production cost allocation) a8Q=_4
l
期间,费用 CI };$4W~
成本控制程序(procedure of cost control) \:/:
S"-
成本记录(cost entry, cost recorder cost agenda) tL!R^Tf
成本计算分批法(job costing method) jml
4YaG Z
成本计算分步法 {IlX@qWr
直接人工成本差异(direct labor variance) qd7 86~
成本控制方法(cost control method)