递延税款贷项 Deferred taxation credit ;9'OOz|+1
股本 Share capital ^/k*h J{
已归还投资 Investment returned d0 /#nz
利润分配-其他转入 Profit appropriation - other transfer in 4`=mu}Y2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wS3'?PRX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D3K8F@d
利润分配-提取储备基金 Profit appropriation - reserve fund V^~:F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HLi%%"'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i{qgn%#}Y
利润分配-利润归还投资 Profit appropriation - return investment by profit {f p[BF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )=-szJjXZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7>*vI7O0l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dum9lj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [1H^3g
'
期初未分配利润 Retained earnings, beginning of the year ]J]h#ZHx
资本公积-股本溢价 Capital surplus - share premium lk80#( :Z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SZCze"`[
资本公积-接受现金捐赠 Capital surplus - cash donation 3T0"" !Q
资本公积-股权投资准备 Capital surplus - investment reserve Ef{Vp;]
资本公积-拨款转入 Capital surplus - subsidiary H" 7u7l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mXs; b
2r^
资本公积-其他 Capital surplus - others Qe(:|q_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mB)bcuPv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1yY0dOoLG)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _GPl gp:
盈余公积-储备基金 Surplus reserve - reserve fund ]
@fk] ]R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )Xyn
q(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I1&aM}y{G
主营业务收入 Sales oe~b}:
主营业务成本 Cost of sales +x}<IS8
主营业务税金及附加 Sales tax .6 ?U@2
营业费用 Operating expenses Yu2Bkq+
管理费用 General and administrative expenses T^]}Oy@e,J
财务费用 Financial expenses BING{ew
投资收益 Investment income ^T-V^^#(
其他业务收入 Other operating income kB%JNMF{A
营业外收入 Non-operating income #C@FYOf*
补贴收入 Subsidy income ENY+^7
其他业务支出 Other operating expenses -d:Jta!}{
营业外支出 Non-operating expenses ,~W|]/b<q
所得税 Income tax VJll
直接人工成本差异(direct labor variance) lks!w/yCF
直接材料成本差异(direct material variance) SMK_6?MZ
在产品计价(work-in-process costing) `Ryp% Bn
联产品成本计算(joint products costing) ^_mj
生产成本汇总程序(accumulation process of procluction cost) ,
++ `=o
制造费用差异(manufacturing expenses variance) Kx JqbLUC
实际成本与估计成本(actual cost and estimated cost) r",GC]
工资费用分配(salary costs allocation) Jxm.cC5z.
成本曲线(cost curve) @U}1EC{A
农业生产成本(agriculture production cost) ,$&&-p I]
原始成本和重置成本(original cost and replacement cost) -A!%*9Z
工程施工成本 KKf
直接成本与间接成本(direct cost and indirect cost) 3sZ\0P}
可控成本(controllable cost) $PHvA6D
制造费用分配(manufacturing expenses allocation) k"w"hg&e
理论成本与应用成本(theory cost and practice cost) `*KHSA
辅助生产成本分配(auxiliary production cost allocation) VY\&8n}e(
期间,费用 =odFmF
成本控制程序(procedure of cost control) }RqK84K
成本记录(cost entry, cost recorder cost agenda) :*\P n!r
成本计算分批法(job costing method) _:27]K:
成本计算分步法 (Ep\Z 6*
直接人工成本差异(direct labor variance) lnR{jtWP
成本控制方法(cost control method)