递延税款贷项 Deferred taxation credit fhmq O0
股本 Share capital IPnbR)[%
已归还投资 Investment returned wy$9QN
利润分配-其他转入 Profit appropriation - other transfer in f+huhJS5
e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L[*Xrp;/&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dLm~]V3
利润分配-提取储备基金 Profit appropriation - reserve fund 7>J8\=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6 l>$N?a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]f q .r
利润分配-利润归还投资 Profit appropriation - return investment by profit ;HJ|)PN5L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~$i3 6"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X}xy
v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PQ|k E`'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F XOA1VEg
期初未分配利润 Retained earnings, beginning of the year
sD* 8:Hl
资本公积-股本溢价 Capital surplus - share premium igsJ a1F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GRb"jF>ut
资本公积-接受现金捐赠 Capital surplus - cash donation _S# uxgL<
资本公积-股权投资准备 Capital surplus - investment reserve Hay`lA2@
资本公积-拨款转入 Capital surplus - subsidiary ?8n`4yO0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Pz1pEy uL
资本公积-其他 Capital surplus - others A@ EeX4N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >T4.mB7+>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =?3 D:k7z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n ||/3-HDj
盈余公积-储备基金 Surplus reserve - reserve fund oToUpkAI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o+(
.P b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `2? 9eXC
主营业务收入 Sales g~Zel} h#
主营业务成本 Cost of sales cSBYC_LU
主营业务税金及附加 Sales tax Y zSUJ=0/
营业费用 Operating expenses Sf)VQ5U!Y
管理费用 General and administrative expenses ~fE@]~f>
财务费用 Financial expenses V 3-5:z
投资收益 Investment income FMuM:%&J]
其他业务收入 Other operating income 40oRO0p
营业外收入 Non-operating income @
Sw[+`
补贴收入 Subsidy income EOj
o >w>
其他业务支出 Other operating expenses O s@ d&wm
营业外支出 Non-operating expenses U a x- z
所得税 Income tax 41WnKz9c
直接人工成本差异(direct labor variance)
e@6<mir[4
直接材料成本差异(direct material variance) XFPWW ,
在产品计价(work-in-process costing) <5A(rDij
联产品成本计算(joint products costing) keEyE;O} u
生产成本汇总程序(accumulation process of procluction cost) E[>4 b7{g:
制造费用差异(manufacturing expenses variance) 2`Xy}9N/Y
实际成本与估计成本(actual cost and estimated cost) <DCrYt!1}c
工资费用分配(salary costs allocation) Ym5q#f)|
成本曲线(cost curve) DQd~!21\|
农业生产成本(agriculture production cost) "EQ-` b=I4
原始成本和重置成本(original cost and replacement cost) U&|=d H]-
工程施工成本 {b[ 8x
直接成本与间接成本(direct cost and indirect cost) YsXP$y]g-
可控成本(controllable cost) *BT-@V.4
制造费用分配(manufacturing expenses allocation) e7ixi^Q
理论成本与应用成本(theory cost and practice cost) AS[cz!
>
辅助生产成本分配(auxiliary production cost allocation) a 1Qg&s<
期间,费用 wGE:U`
成本控制程序(procedure of cost control) 69 R8 #M
成本记录(cost entry, cost recorder cost agenda) o-B9r+N
成本计算分批法(job costing method) s2Ivd*=mT
成本计算分步法 q3B#rje>h
直接人工成本差异(direct labor variance) 0 }k[s+^
成本控制方法(cost control method)
