递延税款贷项 Deferred taxation credit 4z P"h0
股本 Share capital fsPsP`|
已归还投资 Investment returned 517"x@6Q
利润分配-其他转入 Profit appropriation - other transfer in `W}pA mhj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i/*)1;xsk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W8QP6 ^lY
利润分配-提取储备基金 Profit appropriation - reserve fund MR,I`9P e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ns YEBT7f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s@$0!8sxm
利润分配-利润归还投资 Profit appropriation - return investment by profit ] 8wm1_qV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Sr Nc
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kjPf%*3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XK\nOHLS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3| w$gG;Y
期初未分配利润 Retained earnings, beginning of the year 9=$ p V==
资本公积-股本溢价 Capital surplus - share premium 1o/(fy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =Pn"nkpML
资本公积-接受现金捐赠 Capital surplus - cash donation ~q+AAWL
资本公积-股权投资准备 Capital surplus - investment reserve xGr{ad .N
资本公积-拨款转入 Capital surplus - subsidiary [Y!HQ9^LEp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2He R1m<
资本公积-其他 Capital surplus - others q bSI98r w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _)< 5c!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6X9$T1
1Vc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve % S"z9@
盈余公积-储备基金 Surplus reserve - reserve fund v&G9HiH
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +}at#%1@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lIEZ=CEmY
主营业务收入 Sales ):4)8@]5M
主营业务成本 Cost of sales k@% 5P-e}
主营业务税金及附加 Sales tax nLAwo
3
营业费用 Operating expenses q p}2
管理费用 General and administrative expenses -[vw 8
财务费用 Financial expenses yuC$S&Y >!
投资收益 Investment income `+(n+QS _
其他业务收入 Other operating income rD$5]%Y
营业外收入 Non-operating income w5y.kc;
补贴收入 Subsidy income GIYdI#0RC
其他业务支出 Other operating expenses ?uc]Wgw"s
营业外支出 Non-operating expenses ORKJy )*"
所得税 Income tax q]f7D\ M
直接人工成本差异(direct labor variance) #t1? *4.p
直接材料成本差异(direct material variance) jtf C3E,U
在产品计价(work-in-process costing) ~ t2" L|i
联产品成本计算(joint products costing) Cp!9 "J:
生产成本汇总程序(accumulation process of procluction cost) e`][zx
制造费用差异(manufacturing expenses variance) uL7}JQ,
实际成本与估计成本(actual cost and estimated cost) 6(?@B^S>2
工资费用分配(salary costs allocation) p`&{NR3 +
成本曲线(cost curve) |UlR+'rl
农业生产成本(agriculture production cost)
rZ.=L q
原始成本和重置成本(original cost and replacement cost) + W1l9n *
工程施工成本 fA?Wf[`x
直接成本与间接成本(direct cost and indirect cost) B QUYT/$(
可控成本(controllable cost) f #AuZ]h
制造费用分配(manufacturing expenses allocation) R~A))4<%%
理论成本与应用成本(theory cost and practice cost) Y:+:>[F
辅助生产成本分配(auxiliary production cost allocation) n::i$ZUdK
期间,费用 Xo(W\Pes
成本控制程序(procedure of cost control) H/[(T%]o
成本记录(cost entry, cost recorder cost agenda) g3vb skY|
成本计算分批法(job costing method)
n}b/9
成本计算分步法
i )cG
直接人工成本差异(direct labor variance) WSeiW
成本控制方法(cost control method)
