递延税款贷项 Deferred taxation credit +zg3/C4 S
股本 Share capital ROr|n]aJj
已归还投资 Investment returned Kgw,]E&7
利润分配-其他转入 Profit appropriation - other transfer in %BwvA_T'Q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S}3?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ._[uSBR'
利润分配-提取储备基金 Profit appropriation - reserve fund Ew )1O9f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4*&2D-8<K
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y`*h#{|
利润分配-利润归还投资 Profit appropriation - return investment by profit | /X+2K}3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s^"*]9B"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -KL5sK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Wtwh0[r*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ou]
!@s
期初未分配利润 Retained earnings, beginning of the year {Rz(0oD\
资本公积-股本溢价 Capital surplus - share premium @M*oq2U;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $ vBFs]h
资本公积-接受现金捐赠 Capital surplus - cash donation BC)1FxsGf
资本公积-股权投资准备 Capital surplus - investment reserve pG^>y0
资本公积-拨款转入 Capital surplus - subsidiary QKI g5I-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @Yw>s9X
资本公积-其他 Capital surplus - others 6Zx)L|B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6SF29[&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GGU>={D)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /[I#3|
盈余公积-储备基金 Surplus reserve - reserve fund !>?*gc.<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y?V.O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3~\,VO''
主营业务收入 Sales 5i-VnG
主营业务成本 Cost of sales /pWKV>tjj
主营业务税金及附加 Sales tax 7 &iav2q
营业费用 Operating expenses GE*%I1?]
管理费用 General and administrative expenses
^+wA,r.
财务费用 Financial expenses r<[G~n
投资收益 Investment income Tq,dlDDOR
其他业务收入 Other operating income ap<r)<u
营业外收入 Non-operating income =C-
b#4Q
补贴收入 Subsidy income '3=@UBs
其他业务支出 Other operating expenses v$Xoxp
营业外支出 Non-operating expenses c
6cB
{/g
所得税 Income tax 9z+ZFIf7d
直接人工成本差异(direct labor variance) ojx2[a\
直接材料成本差异(direct material variance) y9~:[ jB
在产品计价(work-in-process costing) oml^f~pm
联产品成本计算(joint products costing) >J_(~{-sNG
生产成本汇总程序(accumulation process of procluction cost) !
8|?0>3)
制造费用差异(manufacturing expenses variance) xk7VuS*
实际成本与估计成本(actual cost and estimated cost) GO3KKuQ=
工资费用分配(salary costs allocation) $lg{J$
h8
成本曲线(cost curve) j
/F:j5O*
农业生产成本(agriculture production cost) HHL7z,%f
原始成本和重置成本(original cost and replacement cost) J;N\q
工程施工成本 <=!FB8 .
直接成本与间接成本(direct cost and indirect cost) K.Y.K$NjP{
可控成本(controllable cost) QsBC[7<jd-
制造费用分配(manufacturing expenses allocation) Bo;
{ QoB
理论成本与应用成本(theory cost and practice cost) #i=m%>zjN
辅助生产成本分配(auxiliary production cost allocation) 'u9y\vUy
期间,费用 $mxl&Qr>Q;
成本控制程序(procedure of cost control) jd.w7.8
成本记录(cost entry, cost recorder cost agenda) _QneaPm%
成本计算分批法(job costing method) XHm6K1mGZ
成本计算分步法 hV NT
直接人工成本差异(direct labor variance) l6N"{iXU
成本控制方法(cost control method)