递延税款贷项 Deferred taxation credit 9;;]q?*
股本 Share capital ^K1~eb*K
已归还投资 Investment returned K|P9uH
D
利润分配-其他转入 Profit appropriation - other transfer in xMO[3D&D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SaX,^_GY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0:7v/S!:
利润分配-提取储备基金 Profit appropriation - reserve fund ,n
/SDEL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IN]`
lJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2tg/S=t}
利润分配-利润归还投资 Profit appropriation - return investment by profit [qO5~E`;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y@2vY[)3s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4eDmLC"Y
*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `2
%eDFZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "u3fs2
期初未分配利润 Retained earnings, beginning of the year P>yG/:W;
资本公积-股本溢价 Capital surplus - share premium r_!{!i3
B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -52@%uB
资本公积-接受现金捐赠 Capital surplus - cash donation E-5ij,bHv3
资本公积-股权投资准备 Capital surplus - investment reserve |IyM"UH
资本公积-拨款转入 Capital surplus - subsidiary :V5!C$QV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation CWobvR)e
资本公积-其他 Capital surplus - others 8.q13t!D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;L\!g%a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T2/v}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8M".o n
盈余公积-储备基金 Surplus reserve - reserve fund \S|VkPv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JN;TGtB^p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *Dd(+NI
主营业务收入 Sales B^_$
hJncc
主营业务成本 Cost of sales =DmPPl{
主营业务税金及附加 Sales tax #2ZrdD"5kQ
营业费用 Operating expenses ~x+:44*
管理费用 General and administrative expenses 'AAF/ 9
财务费用 Financial expenses @SF")j|
投资收益 Investment income ?vL^:f["
其他业务收入 Other operating income FEm1^X#]
营业外收入 Non-operating income "W,"qFx
补贴收入 Subsidy income &\WkJ}&PnA
其他业务支出 Other operating expenses )|59FOWg
营业外支出 Non-operating expenses 4:%El+,_Y
所得税 Income tax kcma
/d
直接人工成本差异(direct labor variance) Ca`/ t8=
直接材料成本差异(direct material variance) Kc-A-P &Ry
在产品计价(work-in-process costing) Muc*?wB`
联产品成本计算(joint products costing) ^,ZvKA"}+/
生产成本汇总程序(accumulation process of procluction cost) 2S7H_qo$
制造费用差异(manufacturing expenses variance) 3LmBV\["
实际成本与估计成本(actual cost and estimated cost) I2Or&
_
工资费用分配(salary costs allocation) fd,}YAiX
成本曲线(cost curve) ;k63RNT,M&
农业生产成本(agriculture production cost) {8>_,z^P)
原始成本和重置成本(original cost and replacement cost) ~NxoF
工程施工成本 fO^EMy\
直接成本与间接成本(direct cost and indirect cost) x9{Sl[2&
可控成本(controllable cost) =`7)X\i@z
制造费用分配(manufacturing expenses allocation) Tg{dIh.Q~O
理论成本与应用成本(theory cost and practice cost) o<Rxt
*B
辅助生产成本分配(auxiliary production cost allocation) %;"B;~
期间,费用 s6eq?1l3
成本控制程序(procedure of cost control) dTU.XgX)1^
成本记录(cost entry, cost recorder cost agenda) 4o)\DB?!
成本计算分批法(job costing method) HpjIp.
成本计算分步法 x/jN&;"/
直接人工成本差异(direct labor variance) [u9S+:7"
成本控制方法(cost control method)