递延税款贷项 Deferred taxation credit Q-TV*FD.
股本 Share capital c8 K3 .&P6
已归还投资 Investment returned ?ne_m:J[
利润分配-其他转入 Profit appropriation - other transfer in Eu<1Bs e;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i=FQG
WAUu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s=I'e/"7
利润分配-提取储备基金 Profit appropriation - reserve fund xom<P+M!|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6X
g]/FD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?|;yVew
利润分配-利润归还投资 Profit appropriation - return investment by profit eEc4bV Qa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u8zbYd3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OU DcY@x~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1{"ll
D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cvsz%:Vs
期初未分配利润 Retained earnings, beginning of the year v]:=K-1n
资本公积-股本溢价 Capital surplus - share premium *y[PNqyd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve or ;f&![
w
资本公积-接受现金捐赠 Capital surplus - cash donation ER&UBUu"
资本公积-股权投资准备 Capital surplus - investment reserve 4R +.N
资本公积-拨款转入 Capital surplus - subsidiary o;F" {RZ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +m\|e{G
资本公积-其他 Capital surplus - others
ug 7o>PX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F r?z"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f6<g3Q7Mu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jD,Baz<
盈余公积-储备基金 Surplus reserve - reserve fund Mc sTe|X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +';>=hha
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {0\,0*^p
主营业务收入 Sales p 5u_1U0
主营业务成本 Cost of sales (3vHY`9
主营业务税金及附加 Sales tax mo]KCi
营业费用 Operating expenses \J^
管理费用 General and administrative expenses omZO+=8Q
财务费用 Financial expenses DdV'c@rq +
投资收益 Investment income ,0$)yZ3*3,
其他业务收入 Other operating income FXKF\1`( H
营业外收入 Non-operating income P%pp
)BS
补贴收入 Subsidy income [j x0-3s:X
其他业务支出 Other operating expenses "T/> d%O1b
营业外支出 Non-operating expenses
01a-{&
所得税 Income tax i h L/n
直接人工成本差异(direct labor variance) PnT)LqEF
直接材料成本差异(direct material variance) zQy"m-Q
在产品计价(work-in-process costing) uw\1b.r'B
联产品成本计算(joint products costing) Oq
hD7 +
生产成本汇总程序(accumulation process of procluction cost) Rxpn~QQ
制造费用差异(manufacturing expenses variance) R_P}~l
实际成本与估计成本(actual cost and estimated cost) K5Wg"^AHY/
工资费用分配(salary costs allocation) D8K-K]W@
成本曲线(cost curve) 4tA_YIv
农业生产成本(agriculture production cost) >/f_F6ay#
原始成本和重置成本(original cost and replacement cost) wl=61 Mb
工程施工成本 w [>;a.$
直接成本与间接成本(direct cost and indirect cost) oj.A,Fh
可控成本(controllable cost) wVs.Vcwr
制造费用分配(manufacturing expenses allocation) [ Mg8/Oy
理论成本与应用成本(theory cost and practice cost) y2HxP_s?P?
辅助生产成本分配(auxiliary production cost allocation) `XTh1Z\
期间,费用 UAS@R`?cI
成本控制程序(procedure of cost control) td2/9| Q
成本记录(cost entry, cost recorder cost agenda) JF9yVE -
成本计算分批法(job costing method) j '%4{n
成本计算分步法 4] > ]-b
直接人工成本差异(direct labor variance) !4@G3Ae22
成本控制方法(cost control method)
