递延税款贷项 Deferred taxation credit d0hhMx6$
股本 Share capital '`Bm'Dd
已归还投资 Investment returned bW#@OrsS
利润分配-其他转入 Profit appropriation - other transfer in Y=Z1Tdxa|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \^1+U JU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AeIrr*~]B
利润分配-提取储备基金 Profit appropriation - reserve fund krq/7|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E^_wI>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5_0(D;Q
利润分配-利润归还投资 Profit appropriation - return investment by profit 6b8;}],|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %or,{mmiM:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6m .k;'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V~G
Wl1#7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =k3!RW'
期初未分配利润 Retained earnings, beginning of the year wn
Y$fT9
资本公积-股本溢价 Capital surplus - share premium l?Y_~Wuw
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RjJU4q
资本公积-接受现金捐赠 Capital surplus - cash donation 8$|8`;I(
资本公积-股权投资准备 Capital surplus - investment reserve MyJ4><oG
资本公积-拨款转入 Capital surplus - subsidiary I O%6 O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nfb]VN~(
资本公积-其他 Capital surplus - others 9[v1h,L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [w
-{r+[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?EMK8;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]DFXPV
盈余公积-储备基金 Surplus reserve - reserve fund T0Yiayt
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rA0,`}8\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z
sQo$p
主营业务收入 Sales 71#I5*8
主营业务成本 Cost of sales "HD+rmUEH
主营业务税金及附加 Sales tax "Th$#3
营业费用 Operating expenses |6J ?8y
管理费用 General and administrative expenses HQ9f ,<
财务费用 Financial expenses GZ!|}$8
投资收益 Investment income ?3z- _8#
其他业务收入 Other operating income ;;5Uwd'-
营业外收入 Non-operating income z^o 1GY
补贴收入 Subsidy income e{({|V '
其他业务支出 Other operating expenses u^I(Ny
营业外支出 Non-operating expenses 6nDV1O5
所得税 Income tax
C8@TZ[w
直接人工成本差异(direct labor variance) DPe]daF
直接材料成本差异(direct material variance) d
"BW/%m|g
在产品计价(work-in-process costing) nM=e]qH
联产品成本计算(joint products costing) M"q[ p
生产成本汇总程序(accumulation process of procluction cost) k
.h`Cji@
制造费用差异(manufacturing expenses variance) v/uO&iQw5
实际成本与估计成本(actual cost and estimated cost) (-7ZI"Ku
工资费用分配(salary costs allocation) +i `*lBup$
成本曲线(cost curve) 8$xPex~2
农业生产成本(agriculture production cost) ZWc+),X
原始成本和重置成本(original cost and replacement cost) [\)oo
工程施工成本 gOT+%Ab{_
直接成本与间接成本(direct cost and indirect cost) Vi!Q
可控成本(controllable cost) qv
3^5d
制造费用分配(manufacturing expenses allocation) ,p{`pma
理论成本与应用成本(theory cost and practice cost) p\wJD1s
辅助生产成本分配(auxiliary production cost allocation) dNY"]b
期间,费用 `|1MlRM9
成本控制程序(procedure of cost control) I4H`YOD%
成本记录(cost entry, cost recorder cost agenda) q^8EOAvnZ
成本计算分批法(job costing method) RnVtZ#S
Ch
成本计算分步法 1`f_P$&Z_J
直接人工成本差异(direct labor variance) si1*Wt<3Bc
成本控制方法(cost control method)