递延税款贷项 Deferred taxation credit nx B32
股本 Share capital G)8ChnJa!m
已归还投资 Investment returned ./7v",#*.'
利润分配-其他转入 Profit appropriation - other transfer in g,=^'D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }"n7~|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0yz~W(tsm
利润分配-提取储备基金 Profit appropriation - reserve fund 8 aZ$5^z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t7bqk!6hM\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -6`;},Yr
利润分配-利润归还投资 Profit appropriation - return investment by profit x#mtS-sw2Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TY~Vi OC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nVXg,Jl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 781]THY=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @(>XOj?+
期初未分配利润 Retained earnings, beginning of the year 5,R`@&K3D
资本公积-股本溢价 Capital surplus - share premium @o&Ytd;i
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZE
rdt:w
资本公积-接受现金捐赠 Capital surplus - cash donation AWT"Y4Ie
资本公积-股权投资准备 Capital surplus - investment reserve =m9 i)Q
资本公积-拨款转入 Capital surplus - subsidiary !R6ApB4ZI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &\^r
Qi/tf
资本公积-其他 Capital surplus - others 3fp> 4;ym'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 036[96t,F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B?3juyB`--
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k;Hnu
盈余公积-储备基金 Surplus reserve - reserve fund /zT`Y=1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0%
+'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K6B4sE
主营业务收入 Sales AF$\WWrB
主营业务成本 Cost of sales 'I v_mig
主营业务税金及附加 Sales tax 63M=,0-Qt
营业费用 Operating expenses .$0Pr%0pWI
管理费用 General and administrative expenses ne*#+Q{E
财务费用 Financial expenses =X@o@1
投资收益 Investment income ^N- 'xy
其他业务收入 Other operating income |dk[cX>
营业外收入 Non-operating income
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补贴收入 Subsidy income e:E#
b~{
其他业务支出 Other operating expenses OH6n^WKY
营业外支出 Non-operating expenses 6t7fa<
所得税 Income tax hcyO97@r
直接人工成本差异(direct labor variance) h e&V# #
直接材料成本差异(direct material variance) ,Sg33N?
在产品计价(work-in-process costing) :YNp8!?T?
联产品成本计算(joint products costing) Q["t eo]DQ
生产成本汇总程序(accumulation process of procluction cost) 7ZsA5%s=,
制造费用差异(manufacturing expenses variance) [/$N!2'5
实际成本与估计成本(actual cost and estimated cost) ,{KCY[}|
工资费用分配(salary costs allocation) /g76Hw>H
成本曲线(cost curve) %4,?kh``D
农业生产成本(agriculture production cost) #epy%>
原始成本和重置成本(original cost and replacement cost) 5I' d PNf
工程施工成本 9/kXc4
直接成本与间接成本(direct cost and indirect cost) URw5U1
可控成本(controllable cost) BJ5}GX!
制造费用分配(manufacturing expenses allocation) Im)EDTm$
理论成本与应用成本(theory cost and practice cost) d#>y }H9
辅助生产成本分配(auxiliary production cost allocation) 2|{V,!/cvG
期间,费用 #SnvV
成本控制程序(procedure of cost control) H~o <AmE0!
成本记录(cost entry, cost recorder cost agenda) KOSQQf
o
成本计算分批法(job costing method) cj
g.lzYH
成本计算分步法 Vz"u>BP3~
直接人工成本差异(direct labor variance) {rXs:N@
成本控制方法(cost control method)