递延税款贷项 Deferred taxation credit m\ /V 0V\
股本 Share capital p fg>H
已归还投资 Investment returned hj[sxC>z5
利润分配-其他转入 Profit appropriation - other transfer in jce2lXMm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qFjnuQ,w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .,SWa;[iB
利润分配-提取储备基金 Profit appropriation - reserve fund ooT
~R2u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y#5;wb<1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &qZ:"k
利润分配-利润归还投资 Profit appropriation - return investment by profit e6^iakSd.L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; J8 25CE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XwdehyPhT2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cin3)lm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V$ac}A,!
期初未分配利润 Retained earnings, beginning of the year ~kPZh1n`
资本公积-股本溢价 Capital surplus - share premium U+g<lgH1J
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oOK&+r7
资本公积-接受现金捐赠 Capital surplus - cash donation F%
K}&3
资本公积-股权投资准备 Capital surplus - investment reserve uJ/&!q<3
资本公积-拨款转入 Capital surplus - subsidiary MIwkFI8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >"+bL6#
资本公积-其他 Capital surplus - others `Yc>I!iN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;]SP~kG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6w^Fee`>]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kM/;R)3t4/
盈余公积-储备基金 Surplus reserve - reserve fund 6o]X.plr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N^K@$bs4^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CT#N9
主营业务收入 Sales A+F@JpV
主营业务成本 Cost of sales $9O%,U@
主营业务税金及附加 Sales tax d!]_n|B@9
营业费用 Operating expenses i fbO<
管理费用 General and administrative expenses f}F
财务费用 Financial expenses M]OZS\9.B
投资收益 Investment income %q
7gl;'
其他业务收入 Other operating income S`GM#( t@_
营业外收入 Non-operating income $WK~|+"{>
补贴收入 Subsidy income
NKb,>TO
其他业务支出 Other operating expenses Ndr4e?Xa,
营业外支出 Non-operating expenses %1VfTr5
所得税 Income tax >vY5%%}
直接人工成本差异(direct labor variance) ;?0r,0l2$
直接材料成本差异(direct material variance) Og~3eL[1%C
在产品计价(work-in-process costing) Q@/358.LA
联产品成本计算(joint products costing) 4EDwZR>./
生产成本汇总程序(accumulation process of procluction cost) 9 ~$'?
制造费用差异(manufacturing expenses variance) vS'5Lm
实际成本与估计成本(actual cost and estimated cost) I<ta2<h
工资费用分配(salary costs allocation) 9N]V F'
成本曲线(cost curve) }H<8
7zH
农业生产成本(agriculture production cost) (}LLk+
原始成本和重置成本(original cost and replacement cost) zwJVi9sO
工程施工成本 LdM9k(
直接成本与间接成本(direct cost and indirect cost) s4{WPU9
可控成本(controllable cost) <rpXhcR
制造费用分配(manufacturing expenses allocation) Z>zW83a
理论成本与应用成本(theory cost and practice cost) byUstm6y
辅助生产成本分配(auxiliary production cost allocation) {y
k0Zef_
期间,费用 c*#
*8R9.y
成本控制程序(procedure of cost control) }hv" ku6!
成本记录(cost entry, cost recorder cost agenda) Fxr$j\bm
成本计算分批法(job costing method) Iib39?D W
成本计算分步法 O}I
RM|r"
直接人工成本差异(direct labor variance) B> LL
*
成本控制方法(cost control method)