递延税款贷项 Deferred taxation credit cEsBKaN
股本 Share capital `y P-,lA$
已归还投资 Investment returned /I7sa*
i
利润分配-其他转入 Profit appropriation - other transfer in H'q&1^w)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d#ya"e>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?uU0NKZA
利润分配-提取储备基金 Profit appropriation - reserve fund U"%k4]:A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ook 3B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !Ya
+
利润分配-利润归还投资 Profit appropriation - return investment by profit ,*E%D _
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :`:<JA3,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Wq<>a;
m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i# kRVua/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6ynQCD
期初未分配利润 Retained earnings, beginning of the year $ #]?\psf
资本公积-股本溢价 Capital surplus - share premium pqMv YF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }td+F&l($V
资本公积-接受现金捐赠 Capital surplus - cash donation v0" |J3
资本公积-股权投资准备 Capital surplus - investment reserve )P|%=laE8
资本公积-拨款转入 Capital surplus - subsidiary v
0rX/ mj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wS``Q8K+dM
资本公积-其他 Capital surplus - others .7ahz8v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F|xXMpC.f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0qG[h xt%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &U4]hawbOU
盈余公积-储备基金 Surplus reserve - reserve fund &Ei dc .
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1G .+)*:3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5CU< ?
主营业务收入 Sales ;jX_e(T3m
主营业务成本 Cost of sales :vurU$\
主营业务税金及附加 Sales tax P%ZWm=lg
营业费用 Operating expenses mKe{y.
管理费用 General and administrative expenses k\ I$ve"*
财务费用 Financial expenses _j%Rm:m;<
投资收益 Investment income 3-o ]H'6
其他业务收入 Other operating income s$H5W`3
营业外收入 Non-operating income <i]%T~\Af)
补贴收入 Subsidy income }[LK/@h
其他业务支出 Other operating expenses B1nb23SY T
营业外支出 Non-operating expenses @'C)ss =kj
所得税 Income tax x-tA {_:
直接人工成本差异(direct labor variance) 'kH#QO\(e"
直接材料成本差异(direct material variance) y*uL,W
H
在产品计价(work-in-process costing) zE<vFP-1v
联产品成本计算(joint products costing) OR?8F5o ?p
生产成本汇总程序(accumulation process of procluction cost) 2mU}"gf[
制造费用差异(manufacturing expenses variance) y{j>4g$:z
实际成本与估计成本(actual cost and estimated cost) (/ k, q
工资费用分配(salary costs allocation) {GHGFi`Z
成本曲线(cost curve) ya:H{#%6
农业生产成本(agriculture production cost) M\`6H8aLn
原始成本和重置成本(original cost and replacement cost) \F1n Ej
工程施工成本 B j@&c>
直接成本与间接成本(direct cost and indirect cost) tCc}}2bC&
可控成本(controllable cost) V{d "cs>9
制造费用分配(manufacturing expenses allocation) n8:2Z>
理论成本与应用成本(theory cost and practice cost) }}_WZ},h
辅助生产成本分配(auxiliary production cost allocation) jDXmre?
期间,费用 K9w24Oka
成本控制程序(procedure of cost control) "Ww^?"jQ)
成本记录(cost entry, cost recorder cost agenda) P]6pPS
成本计算分批法(job costing method) L"}@> &6
成本计算分步法 ( _nkscf
直接人工成本差异(direct labor variance) .zegG=q
成本控制方法(cost control method)
