递延税款贷项 Deferred taxation credit (w}r
7`n
股本 Share capital |<'1
0
已归还投资 Investment returned &!4(
0u
利润分配-其他转入 Profit appropriation - other transfer in <G&WYk%u*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X CV0.u |
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @_(nd57oSs
利润分配-提取储备基金 Profit appropriation - reserve fund c.\:peDk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P mC8
2"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q.<giBh
利润分配-利润归还投资 Profit appropriation - return investment by profit @ljZ w (
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D`8E-Bq
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +6uOg,;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pDP3 3`OFh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E=A/4p6\$
期初未分配利润 Retained earnings, beginning of the year +<H !3sW
资本公积-股本溢价 Capital surplus - share premium 2k%Bl +I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i4 P$ wlO
资本公积-接受现金捐赠 Capital surplus - cash donation s!bHS_\e|
资本公积-股权投资准备 Capital surplus - investment reserve C CC 4(v
资本公积-拨款转入 Capital surplus - subsidiary DCz\T
wzU
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $B*qNYpPy.
资本公积-其他 Capital surplus - others |_!PD$i-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7jhl0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7eTA`@v5A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w"yK\O E
盈余公积-储备基金 Surplus reserve - reserve fund oJhEHx[f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bx1G
CD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K~P76jAe$
主营业务收入 Sales n})
主营业务成本 Cost of sales Ua}g
主营业务税金及附加 Sales tax (6 9kvA&|q
营业费用 Operating expenses :p,c%"
8
管理费用 General and administrative expenses 5/* )+
财务费用 Financial expenses KwY`<t1lA;
投资收益 Investment income 7&#'c8]/qh
其他业务收入 Other operating income L!`*R)I45
营业外收入 Non-operating income q=T<^Tk#e
补贴收入 Subsidy income R
JQ/y3
其他业务支出 Other operating expenses c>M_?::)0
营业外支出 Non-operating expenses goG] WGVr
所得税 Income tax .n?5}s+ q
直接人工成本差异(direct labor variance) 0^-z?Kb<}
直接材料成本差异(direct material variance) F I80vV7
在产品计价(work-in-process costing) pIk4V/ fy
联产品成本计算(joint products costing) E>o&GYc
生产成本汇总程序(accumulation process of procluction cost) t201ud2$
制造费用差异(manufacturing expenses variance) [I#Q
实际成本与估计成本(actual cost and estimated cost) NHst7$Y<
工资费用分配(salary costs allocation) OFJJ-4[_3
成本曲线(cost curve) J+-,^8)
农业生产成本(agriculture production cost) `PXoJl
原始成本和重置成本(original cost and replacement cost) @`# OC#
工程施工成本 b#bO=T$e-
直接成本与间接成本(direct cost and indirect cost) #sozXza\G
可控成本(controllable cost) !H2C9l:rd
制造费用分配(manufacturing expenses allocation) \z(>h&
理论成本与应用成本(theory cost and practice cost) Nj! R9N
辅助生产成本分配(auxiliary production cost allocation) bvt-leA=
期间,费用 j( wY/Hl
成本控制程序(procedure of cost control) :/I={)5
成本记录(cost entry, cost recorder cost agenda) XyN`BDFi
成本计算分批法(job costing method) +z{x 7
成本计算分步法 Ktj(&/~}
直接人工成本差异(direct labor variance) (cbB %
成本控制方法(cost control method)
