递延税款贷项 Deferred taxation credit U@)eTHv}6
股本 Share capital w(3G&11N?
已归还投资 Investment returned |a`Sc%
利润分配-其他转入 Profit appropriation - other transfer in ?(F6#"/E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MKD1V8i
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )e=D(qd
利润分配-提取储备基金 Profit appropriation - reserve fund N gGp
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BLf>_bUk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V]e 8a"/[{
利润分配-利润归还投资 Profit appropriation - return investment by profit Vl=l?A8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vm7z,Ff
N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +RM SA^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i0kak`x0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q}K"24`=
期初未分配利润 Retained earnings, beginning of the year b;W3j
资本公积-股本溢价 Capital surplus - share premium &P}_bx
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
}Gm>`cw-
资本公积-接受现金捐赠 Capital surplus - cash donation eFTpnG
资本公积-股权投资准备 Capital surplus - investment reserve 5o'FS{6U
资本公积-拨款转入 Capital surplus - subsidiary RVA(Q[ ;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c&?m>2^6
资本公积-其他 Capital surplus - others %XoiVlT@:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (!7sE9rP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r|fL&dtr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (Ag16
盈余公积-储备基金 Surplus reserve - reserve fund U}e!Wjrc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r,1!?s^L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O1U= X:Zl
主营业务收入 Sales
Rn(ec
主营业务成本 Cost of sales t?-n*9,#S
主营业务税金及附加 Sales tax ,,&*:<Q
营业费用 Operating expenses .B]MpmpK
管理费用 General and administrative expenses (ybI\UI
财务费用 Financial expenses n,V[eW#m'L
投资收益 Investment income p{Yv3dNl
其他业务收入 Other operating income FaQe_;
营业外收入 Non-operating income L~rBAIdD
补贴收入 Subsidy income %Ycy{`
其他业务支出 Other operating expenses gx8ouOh
营业外支出 Non-operating expenses oWim}Er=
所得税 Income tax wOEj)fp.
直接人工成本差异(direct labor variance) ;4^Rx
直接材料成本差异(direct material variance) 7uS~MW
在产品计价(work-in-process costing) +`7i'ff
联产品成本计算(joint products costing) ~ Ei $nV
生产成本汇总程序(accumulation process of procluction cost) g1/[eoZzk
制造费用差异(manufacturing expenses variance) `iAF
3:
实际成本与估计成本(actual cost and estimated cost) 5T_n %vz
工资费用分配(salary costs allocation) nwB_8mN|
成本曲线(cost curve) 4n!aW?%
农业生产成本(agriculture production cost) <ro7vPKNa
原始成本和重置成本(original cost and replacement cost) *8yAG]z
工程施工成本 Utj&]RELK
直接成本与间接成本(direct cost and indirect cost) x=hiQ>BIO0
可控成本(controllable cost) i
&Tbz!
制造费用分配(manufacturing expenses allocation) j9x<Y
]
理论成本与应用成本(theory cost and practice cost) &I+5
辅助生产成本分配(auxiliary production cost allocation) G_3O]BMKd)
期间,费用 ?cBwPetp
成本控制程序(procedure of cost control) hYT0l$Ng
成本记录(cost entry, cost recorder cost agenda) nA-.
mWD_C
成本计算分批法(job costing method) H1pO!>M
成本计算分步法 =)H.cuc
直接人工成本差异(direct labor variance) hLd^ agX
成本控制方法(cost control method)