递延税款贷项 Deferred taxation credit 1:@ScHS
股本 Share capital {7% HK2='
已归还投资 Investment returned f: ~$
x
利润分配-其他转入 Profit appropriation - other transfer in Y}Y~?kE>M|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mU]^PC 2[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S}] B |Q
利润分配-提取储备基金 Profit appropriation - reserve fund `c N8AcRHP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BTG_c_ ?]e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '<1Cta`
利润分配-利润归还投资 Profit appropriation - return investment by profit q0vZR"y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E:PPb9K
d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |68/FJZ,5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W_ 3B L]^=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Rxl v:
期初未分配利润 Retained earnings, beginning of the year E_Y!in
70
资本公积-股本溢价 Capital surplus - share premium J}#2W
y^{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /nX_Q?mo
资本公积-接受现金捐赠 Capital surplus - cash donation w
&J_ c8S
资本公积-股权投资准备 Capital surplus - investment reserve D vOvtd
资本公积-拨款转入 Capital surplus - subsidiary '^[+]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R1<$VR
资本公积-其他 Capital surplus - others )"6"g9A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'Yc^9;C(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qZ
@d:u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fy|I3
盈余公积-储备基金 Surplus reserve - reserve fund |Sua4~yL(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cN&:V2,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gm!sLZ!X
主营业务收入 Sales V3d$C&<(
主营业务成本 Cost of sales
?<8c
主营业务税金及附加 Sales tax hk
S:_ e=
营业费用 Operating expenses `P*BW,P'T
管理费用 General and administrative expenses k9:|CEP
财务费用 Financial expenses ji.?bKqHE
投资收益 Investment income VhAJ1[k4!
其他业务收入 Other operating income [ fo#){3K
营业外收入 Non-operating income $%
gz , {
补贴收入 Subsidy income 8IBr# +0
其他业务支出 Other operating expenses PCV#O63[
营业外支出 Non-operating expenses _p'@.P
所得税 Income tax h%4UeL &F
直接人工成本差异(direct labor variance)
M}@>h
直接材料成本差异(direct material variance) eQ n[
在产品计价(work-in-process costing) x7`+T 1IJ
联产品成本计算(joint products costing) 7-~)/7L
生产成本汇总程序(accumulation process of procluction cost) 3Lq9pdM>2@
制造费用差异(manufacturing expenses variance) R osU~OK
实际成本与估计成本(actual cost and estimated cost) 3?L[ohKH?:
工资费用分配(salary costs allocation) V7p
hD3Y
成本曲线(cost curve) qK9A
/Mc
农业生产成本(agriculture production cost) \+l_H4\`K
原始成本和重置成本(original cost and replacement cost) ]+B.=mO_
工程施工成本 2efdJ&eIV
直接成本与间接成本(direct cost and indirect cost) a) P r&9I
可控成本(controllable cost)
GU/- L<g
制造费用分配(manufacturing expenses allocation) U[8F{LX
理论成本与应用成本(theory cost and practice cost) u4m8^fj+ T
辅助生产成本分配(auxiliary production cost allocation) A,=>
| &*
期间,费用 RO%M9LISI
成本控制程序(procedure of cost control) @EyB^T/
成本记录(cost entry, cost recorder cost agenda) tm2lxt
成本计算分批法(job costing method) V |}9bNF
成本计算分步法 B'`25u_e<
直接人工成本差异(direct labor variance) W3\E; C-g0
成本控制方法(cost control method)
