递延税款贷项 Deferred taxation credit NK q I x
股本 Share capital Q yw@ r
已归还投资 Investment returned O14QlIk
利润分配-其他转入 Profit appropriation - other transfer in $wAR cS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pVc+}Wzh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KO " /
利润分配-提取储备基金 Profit appropriation - reserve fund <&m50pq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vCP[7KhGj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +j{Cfv$do
利润分配-利润归还投资 Profit appropriation - return investment by profit !dT+c
Zsf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ah*{NR)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %T]$kF++&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;qaPK2 a8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q0 (6n8i
期初未分配利润 Retained earnings, beginning of the year m\qeYI6, Z
资本公积-股本溢价 Capital surplus - share premium Ah1
9#0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g
` s|]VNt
资本公积-接受现金捐赠 Capital surplus - cash donation ~Yk n|$_"I
资本公积-股权投资准备 Capital surplus - investment reserve 2VRGT x
资本公积-拨款转入 Capital surplus - subsidiary !~|-CF0z=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p{5m5x
资本公积-其他 Capital surplus - others QdgJNT<=H,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %>$<s<y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R ABw( b
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <yipy[D
盈余公积-储备基金 Surplus reserve - reserve fund RiQ ]AsTtl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9:p-F+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `rVru= zoy
主营业务收入 Sales 4 -.W~C'Q
主营业务成本 Cost of sales e' M&Eh
主营业务税金及附加 Sales tax BP9#}{kE
营业费用 Operating expenses
U${W3Ra
管理费用 General and administrative expenses a qEZhMy
财务费用 Financial expenses F6}RPk\=i
投资收益 Investment income "jAd.x?X7e
其他业务收入 Other operating income To( I<W|{
营业外收入 Non-operating income !hq2AY&H)
补贴收入 Subsidy income e%cTFwX?n
其他业务支出 Other operating expenses Mw0>p5+ cy
营业外支出 Non-operating expenses 0Ncpi=6
所得税 Income tax -8 ^qtB
直接人工成本差异(direct labor variance) 'yPKQ/y $x
直接材料成本差异(direct material variance) KFbB}oId
在产品计价(work-in-process costing) rhc+tR
联产品成本计算(joint products costing) _f0AV;S:vd
生产成本汇总程序(accumulation process of procluction cost) x.-d)] a !
制造费用差异(manufacturing expenses variance) ?)1Y|W'Rv
实际成本与估计成本(actual cost and estimated cost) xuv W6Q;
工资费用分配(salary costs allocation) pA*C|g
成本曲线(cost curve) K #+?oFo:
农业生产成本(agriculture production cost) 44} 5o
原始成本和重置成本(original cost and replacement cost) mi] WZlg$
工程施工成本 y;ElSt;S
直接成本与间接成本(direct cost and indirect cost) CIIjZ)T
可控成本(controllable cost) YHEn{
z7
制造费用分配(manufacturing expenses allocation) 5 (H%Ia
理论成本与应用成本(theory cost and practice cost) Fs~(> w@
辅助生产成本分配(auxiliary production cost allocation) JVu j u$k
期间,费用 ,*iA38d.!
成本控制程序(procedure of cost control) KzVi: Hm
成本记录(cost entry, cost recorder cost agenda) O#U maNj/
成本计算分批法(job costing method) (1'DZ xJ&u
成本计算分步法 ^+76^* 0
直接人工成本差异(direct labor variance) g[G /If
成本控制方法(cost control method)
