递延税款贷项 Deferred taxation credit AuWEy-q?
股本 Share capital
d': c
已归还投资 Investment returned F (mm0:lT
利润分配-其他转入 Profit appropriation - other transfer in I>:M1 Yc0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rIy,gZr .U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \= i>}Sg
利润分配-提取储备基金 Profit appropriation - reserve fund w; )@2}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]M#_o]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FL- sXg
利润分配-利润归还投资 Profit appropriation - return investment by profit /JJU-A(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %I?uO(
@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iE>T5XV8$B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tv avI9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?9.SwIxU&
期初未分配利润 Retained earnings, beginning of the year
Xji<oih
资本公积-股本溢价 Capital surplus - share premium fsb
_*sh &
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %i$]S`A}
资本公积-接受现金捐赠 Capital surplus - cash donation ~^
Q`dJL
资本公积-股权投资准备 Capital surplus - investment reserve j#zUO&Q@
资本公积-拨款转入 Capital surplus - subsidiary QF
Vy2 q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q`'w)aV
资本公积-其他 Capital surplus - others Qn6'E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SCZtH El9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m&cVda/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9 F @ Q
盈余公积-储备基金 Surplus reserve - reserve fund yMB*/vs
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CB:G4VqOT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p78X,44xg
主营业务收入 Sales ZxLgV$U
主营业务成本 Cost of sales $QN}
2lJ>
主营业务税金及附加 Sales tax DavpjwSn
营业费用 Operating expenses N8_
c%6GE
管理费用 General and administrative expenses dJ#mk5=
"
财务费用 Financial expenses 73
ix4C
投资收益 Investment income ?%d]iTZE
其他业务收入 Other operating income *;5P65:u$>
营业外收入 Non-operating income t&*X~(Yb!
补贴收入 Subsidy income $GB /}$fd&
其他业务支出 Other operating expenses ~QQi{92
营业外支出 Non-operating expenses /J9|.];%r
所得税 Income tax o)GLh^g_I'
直接人工成本差异(direct labor variance) `2.[8%6
直接材料成本差异(direct material variance) ^Q0%_V,
在产品计价(work-in-process costing) fq-e2MCX5
联产品成本计算(joint products costing) iK%%
生产成本汇总程序(accumulation process of procluction cost) kLtm_
制造费用差异(manufacturing expenses variance) !#
xk?L yB
实际成本与估计成本(actual cost and estimated cost) /N>f#:}
工资费用分配(salary costs allocation) $qO%lJ:
成本曲线(cost curve) ^M_0M
农业生产成本(agriculture production cost) jbZ%Y0
km%
原始成本和重置成本(original cost and replacement cost) C3>&O?7J*7
工程施工成本 ;n`SF~CU
直接成本与间接成本(direct cost and indirect cost) l3[2b
Qx
可控成本(controllable cost) "&lQ5]N.%
制造费用分配(manufacturing expenses allocation) ROqz$yY
理论成本与应用成本(theory cost and practice cost) EVYICR 5g
辅助生产成本分配(auxiliary production cost allocation) :QGgtTEV""
期间,费用 M ^S <G
成本控制程序(procedure of cost control) S+9 }W/
成本记录(cost entry, cost recorder cost agenda) f2ea|l
成本计算分批法(job costing method) a/p}
?!\
成本计算分步法 Pr| B hX
直接人工成本差异(direct labor variance) ^V,?n@c!
成本控制方法(cost control method)
