递延税款贷项 Deferred taxation credit 9fEe={ B+
股本 Share capital 9r].rzf9
已归还投资 Investment returned <R7{W"QTA)
利润分配-其他转入 Profit appropriation - other transfer in O`~#X w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lV$JCN e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $pES>>P
利润分配-提取储备基金 Profit appropriation - reserve fund JD$g%hcVZa
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2R&\qZ<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7\6g>4J^ `
利润分配-利润归还投资 Profit appropriation - return investment by profit tn5%zJ#+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BYq80Vk%
@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UH!(`Z\C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r @4A% ql<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7
~~ug
期初未分配利润 Retained earnings, beginning of the year .G[/4h :.
资本公积-股本溢价 Capital surplus - share premium =wh[D$n$~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o pTXI* QA
资本公积-接受现金捐赠 Capital surplus - cash donation sG`x |%t
资本公积-股权投资准备 Capital surplus - investment reserve =
x8[%+
资本公积-拨款转入 Capital surplus - subsidiary =\O#F88ui
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %] 4Tff
资本公积-其他 Capital surplus - others INN} xZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]Lub.r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z~J]I|R:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JY"jj}H]|
盈余公积-储备基金 Surplus reserve - reserve fund [./FzlA s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y :
!L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment XQy`5iv
主营业务收入 Sales 9^}&PEl
主营业务成本 Cost of sales O-(V`BZe
主营业务税金及附加 Sales tax l8oaDL\f
营业费用 Operating expenses ^p3 G T6
管理费用 General and administrative expenses E8!`d}\#
财务费用 Financial expenses %zcA|SefP
投资收益 Investment income cyCh^- <l@
其他业务收入 Other operating income zgw e
z$
营业外收入 Non-operating income '
S_i6K
补贴收入 Subsidy income Ixa0;nxj
其他业务支出 Other operating expenses :*Wq%Y=
营业外支出 Non-operating expenses O&l4/RtQ\)
所得税 Income tax ~7 i {~<?
直接人工成本差异(direct labor variance) N9w"Lb
直接材料成本差异(direct material variance) `;UWq{"
在产品计价(work-in-process costing) !
eF(WbU0
联产品成本计算(joint products costing) K
0.a U
生产成本汇总程序(accumulation process of procluction cost) u}5CzV `
制造费用差异(manufacturing expenses variance) KqFI2@v
实际成本与估计成本(actual cost and estimated cost) &D<R;>iI
工资费用分配(salary costs allocation) ;XN|dq
成本曲线(cost curve) >bW=oTFz
农业生产成本(agriculture production cost) ? Lg(,-:
原始成本和重置成本(original cost and replacement cost) }Fjbj5w0
工程施工成本 h1_Z&VJ
直接成本与间接成本(direct cost and indirect cost) cyl%p$
可控成本(controllable cost) \BnU ?z
制造费用分配(manufacturing expenses allocation) X FS ~
理论成本与应用成本(theory cost and practice cost) U,#~9
辅助生产成本分配(auxiliary production cost allocation) i7#4&r
期间,费用 ~IhM(Q*mO!
成本控制程序(procedure of cost control) &aRL}#U
成本记录(cost entry, cost recorder cost agenda) x%EGxs;>^
成本计算分批法(job costing method) ^ ptybVo
成本计算分步法 4# IT" i
直接人工成本差异(direct labor variance) hZJ~zx~
成本控制方法(cost control method)
