递延税款贷项 Deferred taxation credit {=g-zsc]K
股本 Share capital 8d) F #
已归还投资 Investment returned rP`\ <}a.
利润分配-其他转入 Profit appropriation - other transfer in >/bl
r}5
H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '*3+ '>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2z[Pw0# V
利润分配-提取储备基金 Profit appropriation - reserve fund {b<8Z*4W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S|]~,l2]}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x2ol
利润分配-利润归还投资 Profit appropriation - return investment by profit q]
Q gg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g'Xl>q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u khI#:[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o3WkbMJWM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K.z}%a
期初未分配利润 Retained earnings, beginning of the year y l'~H;su
资本公积-股本溢价 Capital surplus - share premium <O>Q;}>gfc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (`!|
Uf$
资本公积-接受现金捐赠 Capital surplus - cash donation ?|hzAF"U
资本公积-股权投资准备 Capital surplus - investment reserve N'`*#UI+
资本公积-拨款转入 Capital surplus - subsidiary bY>o%LL-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |nt J+
资本公积-其他 Capital surplus - others @6D<D6`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5e2m EQU >
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6U /wFT!7$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IWT##']G
盈余公积-储备基金 Surplus reserve - reserve fund Xj/ X.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 56bB~ =c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H7SqM D*y9
主营业务收入 Sales / BIPLDN6
主营业务成本 Cost of sales zWY6D4
主营业务税金及附加 Sales tax v l*RR
oJ
营业费用 Operating expenses I'@ }Yjm|
管理费用 General and administrative expenses }dXL= ul
财务费用 Financial expenses _>`0! mG
投资收益 Investment income @P. l8|w
其他业务收入 Other operating income 1QN]9R0`#7
营业外收入 Non-operating income Ti)n(G9$
补贴收入 Subsidy income XW#4C*5?d
其他业务支出 Other operating expenses ]Pd *w`R
营业外支出 Non-operating expenses lT:<ZQyjT
所得税 Income tax Z9sg6M@s
直接人工成本差异(direct labor variance) ~ 0} eNz*
直接材料成本差异(direct material variance) 1_p'0lFe
在产品计价(work-in-process costing) q/3}8 BJ
联产品成本计算(joint products costing) YT:1=Nf}
生产成本汇总程序(accumulation process of procluction cost) 'Aqmf+Mm
制造费用差异(manufacturing expenses variance) x9ws@=[:
实际成本与估计成本(actual cost and estimated cost) { &qBr&kg
工资费用分配(salary costs allocation) v[|iuOU
成本曲线(cost curve) |(V%(_s
农业生产成本(agriculture production cost) 53T2w,?
原始成本和重置成本(original cost and replacement cost) OS9v. pz
工程施工成本 k
Z3tz?Du
直接成本与间接成本(direct cost and indirect cost) /.?\P#9)
可控成本(controllable cost) 95<:-?4C;W
制造费用分配(manufacturing expenses allocation) 5Ci}w|c/>
理论成本与应用成本(theory cost and practice cost) lR( &Wc\j
辅助生产成本分配(auxiliary production cost allocation) sooh yK8
期间,费用 -( iJ<
成本控制程序(procedure of cost control) Qpc{7#bp
成本记录(cost entry, cost recorder cost agenda) ~8X' p6
成本计算分批法(job costing method) @< PL
成本计算分步法 Ww p^dx`!
直接人工成本差异(direct labor variance) o D 8-I^
成本控制方法(cost control method)
