递延税款贷项 Deferred taxation credit *sqq] uD
股本 Share capital h'x|yy]@3
已归还投资 Investment returned Y#_,Ig5.
利润分配-其他转入 Profit appropriation - other transfer in J 3fcnI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5A:mu+Iz6H
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H[guJ)4#@
利润分配-提取储备基金 Profit appropriation - reserve fund A+T!DnVof
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (63_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J 21D/#v
利润分配-利润归还投资 Profit appropriation - return investment by profit 4}{HRs?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c,1Yxg]|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L{|V13?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CUT D]:\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *]fBd<(8
期初未分配利润 Retained earnings, beginning of the year o[Yxh%T
资本公积-股本溢价 Capital surplus - share premium e g#.f`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 31LXzQvFG
资本公积-接受现金捐赠 Capital surplus - cash donation ln7{c #lE
资本公积-股权投资准备 Capital surplus - investment reserve &,xN$
资本公积-拨款转入 Capital surplus - subsidiary pq6}q($Rk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M SU|
T
资本公积-其他 Capital surplus - others 8H3|i7.1h
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4!<
8Dd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c~(+#a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mu2
r#I
盈余公积-储备基金 Surplus reserve - reserve fund SUXRWFl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /i$
mIj`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aE6I|6W?
主营业务收入 Sales wAxXK94#3
主营业务成本 Cost of sales f0f
N1
主营业务税金及附加 Sales tax TdI5{?sW
营业费用 Operating expenses K*Zf^g
m
管理费用 General and administrative expenses RF
4u\ \
财务费用 Financial expenses I|JMkP
投资收益 Investment income -$L53i&R
其他业务收入 Other operating income NIeT.!
营业外收入 Non-operating income sB
]~=vUP
补贴收入 Subsidy income 6~sb8pK.=
其他业务支出 Other operating expenses eOjoxnD-$
营业外支出 Non-operating expenses 8/*q#j
所得税 Income tax ]l
zt"[
直接人工成本差异(direct labor variance) OS6 l*S('
直接材料成本差异(direct material variance) Qj?+R F6(
在产品计价(work-in-process costing) 5YaTE<G
联产品成本计算(joint products costing) ywp
k\
生产成本汇总程序(accumulation process of procluction cost) gvO}u 2.:
制造费用差异(manufacturing expenses variance) U[=VW0
实际成本与估计成本(actual cost and estimated cost) *D1
^Se
工资费用分配(salary costs allocation) jEsP: H(0^
成本曲线(cost curve) NyI0[]z
农业生产成本(agriculture production cost) (7q!Z!2
原始成本和重置成本(original cost and replacement cost) dJM)~Ay-
工程施工成本 z iR}
直接成本与间接成本(direct cost and indirect cost) &,2h=H
,M
可控成本(controllable cost) 1HG~}E
制造费用分配(manufacturing expenses allocation) tT
87TmNsA
理论成本与应用成本(theory cost and practice cost) ;1&%Wj"d
辅助生产成本分配(auxiliary production cost allocation) pw*<tXH!
期间,费用
TU{^/-l
成本控制程序(procedure of cost control) .v%H%z~Rl#
成本记录(cost entry, cost recorder cost agenda) 0'`>20Y
成本计算分批法(job costing method) W~E%Eq3
成本计算分步法 "qUUH4mR`
直接人工成本差异(direct labor variance) 9S@PY_ms
成本控制方法(cost control method)