递延税款贷项 Deferred taxation credit HS'Vi9
股本 Share capital Ze<K=Q%(i
已归还投资 Investment returned *vgl*k?)
利润分配-其他转入 Profit appropriation - other transfer in kdz=ltw
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W{z.?$SH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $
,I q;*7N
利润分配-提取储备基金 Profit appropriation - reserve fund Vc^HVyAx@n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s}5cSU!|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j Ja$a [
利润分配-利润归还投资 Profit appropriation - return investment by profit XxHx:mi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }:: S0l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ob+euCuJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A5,t+8`aci
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gVeEdo`$<
期初未分配利润 Retained earnings, beginning of the year ) 9,
资本公积-股本溢价 Capital surplus - share premium Z\[N!Zt|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
IUR<.Y`
资本公积-接受现金捐赠 Capital surplus - cash donation /TS=7J#
资本公积-股权投资准备 Capital surplus - investment reserve =U|N=/y#hJ
资本公积-拨款转入 Capital surplus - subsidiary u66XN^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +q6ydb,
资本公积-其他 Capital surplus - others Bq/:Nd[y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6y%0`!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R+gz<H.Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Lb LiB*D#s
盈余公积-储备基金 Surplus reserve - reserve fund AM=z`0so
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'B+ ' (f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q{e
\
}wN
主营业务收入 Sales oYWR')8g
主营业务成本 Cost of sales {M,,npl
主营业务税金及附加 Sales tax .ROznCe}
营业费用 Operating expenses FP[!BUOf"
管理费用 General and administrative expenses &A#~)i5g
F
财务费用 Financial expenses iy
""(c
投资收益 Investment income G0E121`h
其他业务收入 Other operating income c1X1+b,
营业外收入 Non-operating income JNcYJ
[wqv
补贴收入 Subsidy income ;?C#IU
其他业务支出 Other operating expenses &.TTJsKG h
营业外支出 Non-operating expenses \uss Uv
所得税 Income tax E2)h?cs
直接人工成本差异(direct labor variance) Bc3:}+l
直接材料成本差异(direct material variance) y
qtKy
在产品计价(work-in-process costing) );-~j
联产品成本计算(joint products costing) (a9d/3M
生产成本汇总程序(accumulation process of procluction cost) j,]Y$B
制造费用差异(manufacturing expenses variance) +{sqcr1G
实际成本与估计成本(actual cost and estimated cost) n~VD uKn9
工资费用分配(salary costs allocation) 1+?N#Fh
成本曲线(cost curve) A'P(a`
农业生产成本(agriculture production cost) G[jW<'f
原始成本和重置成本(original cost and replacement cost) tHLrhH<w
工程施工成本 +iOKb c'
直接成本与间接成本(direct cost and indirect cost) fhB}9i^]tg
可控成本(controllable cost) qZ@s#UiB
制造费用分配(manufacturing expenses allocation) C]Q8:6b
理论成本与应用成本(theory cost and practice cost) k4 F"'N
辅助生产成本分配(auxiliary production cost allocation) K98i[,rP
期间,费用 }@.|?2b +
成本控制程序(procedure of cost control) 8QMPY[{
成本记录(cost entry, cost recorder cost agenda) /dnCwFXf
成本计算分批法(job costing method) EJ2yO@5O
成本计算分步法 `({T]@]V
直接人工成本差异(direct labor variance) -*.-9B~u
成本控制方法(cost control method)