递延税款贷项 Deferred taxation credit B`
n!IgF8
股本 Share capital o^lKM?t
已归还投资 Investment returned P,*R@N
利润分配-其他转入 Profit appropriation - other transfer in !$fBo3!B_8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F_@PSA+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sl`\g1<{`
利润分配-提取储备基金 Profit appropriation - reserve fund aP2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xd{"+'29
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r`mfLA]d
利润分配-利润归还投资 Profit appropriation - return investment by profit O'_D*?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (?$
}Vp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .( 75.^b2)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )=2iGEVW
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (L
q^C=
期初未分配利润 Retained earnings, beginning of the year M$|^?U>cm
资本公积-股本溢价 Capital surplus - share premium A5/Q:8b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6 Rg{^E Rf
资本公积-接受现金捐赠 Capital surplus - cash donation v vOG]2z
资本公积-股权投资准备 Capital surplus - investment reserve {PdyKgM
资本公积-拨款转入 Capital surplus - subsidiary Xul<,U~w6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @VVBl I
资本公积-其他 Capital surplus - others 1?Wk qQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Bg Uf:PT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _0ep[r
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >P/.X^G0
盈余公积-储备基金 Surplus reserve - reserve fund qm]k
(/w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {&G0jsA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0o c5ahp
主营业务收入 Sales B`9'COw
主营业务成本 Cost of sales = gOq
>`
主营业务税金及附加 Sales tax #2/k^N4r
营业费用 Operating expenses ^jq QG+`?
管理费用 General and administrative expenses F0])g
财务费用 Financial expenses 4E<iIA\x
投资收益 Investment income jl%27Ld
其他业务收入 Other operating income ?/5WM%
营业外收入 Non-operating income 'IKV%$k
补贴收入 Subsidy income 6f{Kj)
其他业务支出 Other operating expenses eG =Hyc
营业外支出 Non-operating expenses K-Y;[+#g1o
所得税 Income tax #]
cO]
I
直接人工成本差异(direct labor variance) 8<{)|GoqB
直接材料成本差异(direct material variance) EcU}ErN
在产品计价(work-in-process costing) 2E;UHR
联产品成本计算(joint products costing) 7c5+8k3
生产成本汇总程序(accumulation process of procluction cost) Fzt{^%\`
制造费用差异(manufacturing expenses variance) MB%yC]w8
实际成本与估计成本(actual cost and estimated cost) M e_.X_
工资费用分配(salary costs allocation) Am{Vtl)i
成本曲线(cost curve) 'QeCJ5p]
农业生产成本(agriculture production cost) [x{'NwP?
原始成本和重置成本(original cost and replacement cost) criOJ-
工程施工成本 zU}Ru&T9
直接成本与间接成本(direct cost and indirect cost) |@!4BA
可控成本(controllable cost) :Z3Tyj}4
制造费用分配(manufacturing expenses allocation) ViKN|
W>T
理论成本与应用成本(theory cost and practice cost) lhZXq!2p
辅助生产成本分配(auxiliary production cost allocation) k><k|P[|
期间,费用 $~W=)f9
成本控制程序(procedure of cost control) Pp#
成本记录(cost entry, cost recorder cost agenda) a9}7K/Y=d
成本计算分批法(job costing method) CD]"Q1
t}
成本计算分步法 (
kCzz-_\
直接人工成本差异(direct labor variance) ckykRqk}
成本控制方法(cost control method)