递延税款贷项 Deferred taxation credit $xQL]FmS
股本 Share capital I:.s_8mH}
已归还投资 Investment returned EK'!}OGCG
利润分配-其他转入 Profit appropriation - other transfer in Ss`LLq0LO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I@3MO0V^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PW4q~rc=:
利润分配-提取储备基金 Profit appropriation - reserve fund ;rS{:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SAz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KSL`W2}
利润分配-利润归还投资 Profit appropriation - return investment by profit 9FX-1,Jx
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i9$
Av
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r
:dTz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
bZ6+,J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +h$
9\
期初未分配利润 Retained earnings, beginning of the year cnLro
资本公积-股本溢价 Capital surplus - share premium Wjc'*QCPl
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nP$9CA
资本公积-接受现金捐赠 Capital surplus - cash donation ZB{Em B0W
资本公积-股权投资准备 Capital surplus - investment reserve y)*RV;^
资本公积-拨款转入 Capital surplus - subsidiary YK\X+"lB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qWw=8Bq
资本公积-其他 Capital surplus - others 8_F1AU? u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q.[0ct
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O@P"MXEG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @@%ataUSBT
盈余公积-储备基金 Surplus reserve - reserve fund j#6.Gq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z
{R>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment o}!PQ#`M
主营业务收入 Sales Yw
9GN2AG
主营业务成本 Cost of sales Ls%MGs9PI
主营业务税金及附加 Sales tax `2snz1>!j
营业费用 Operating expenses {8aTV}Ha2
管理费用 General and administrative expenses Q20%"&Xp]
财务费用 Financial expenses h\e.e3
/
投资收益 Investment income M`>E|"<
其他业务收入 Other operating income &FD>&WRV
营业外收入 Non-operating income .u:GjL'$
补贴收入 Subsidy income AR=]=8
其他业务支出 Other operating expenses #*}+J3/
营业外支出 Non-operating expenses :%.D78&
所得税 Income tax 7L??ae
直接人工成本差异(direct labor variance)
=Uh$&m
直接材料成本差异(direct material variance) ;aBG,dr}i
在产品计价(work-in-process costing) hQi
2U
联产品成本计算(joint products costing) KSvE~h[#+
生产成本汇总程序(accumulation process of procluction cost) <qSC#[xu
制造费用差异(manufacturing expenses variance) `]X>V,
实际成本与估计成本(actual cost and estimated cost) kl`W\t F
工资费用分配(salary costs allocation) :>*7=q=
成本曲线(cost curve) JO;Uus{?
农业生产成本(agriculture production cost) 9my^
Y9B
原始成本和重置成本(original cost and replacement cost) ! z**y}<T
工程施工成本 Z7#+pPt!
直接成本与间接成本(direct cost and indirect cost)
$k?>DP4
可控成本(controllable cost) :0ep(<|;
制造费用分配(manufacturing expenses allocation)
eIlva?
理论成本与应用成本(theory cost and practice cost) ;I*o@x_
辅助生产成本分配(auxiliary production cost allocation) T|p"0b A
期间,费用 ""H?gsL[
成本控制程序(procedure of cost control) s>en
成本记录(cost entry, cost recorder cost agenda) d@^ZSy>L2
成本计算分批法(job costing method) g*Phv|kI
成本计算分步法 rZF*q2?
直接人工成本差异(direct labor variance) OPi0~s
成本控制方法(cost control method)