递延税款贷项 Deferred taxation credit n{*A<-v
L
股本 Share capital 7T69tQZ<
已归还投资 Investment returned (&o|}"kRq
利润分配-其他转入 Profit appropriation - other transfer in m#Y[EPF=|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve td!YwN*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >~}}*y
p
利润分配-提取储备基金 Profit appropriation - reserve fund kac
-@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3[*x'"Q;H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .ri?p:a}w
利润分配-利润归还投资 Profit appropriation - return investment by profit OCN:{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F2)
\%HR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )x&4 Q=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P*!~Z*"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `ElJL{Rn
期初未分配利润 Retained earnings, beginning of the year -`cNRd
0n
资本公积-股本溢价 Capital surplus - share premium QHHj.ZY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]K-B#D{P
资本公积-接受现金捐赠 Capital surplus - cash donation Xs Ey8V
资本公积-股权投资准备 Capital surplus - investment reserve P[K42mm
资本公积-拨款转入 Capital surplus - subsidiary N2uTWT>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 49!(Sa_]j
资本公积-其他 Capital surplus - others fG"4\A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a/Ik^:>m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AMe_D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BbG=vy8'l
盈余公积-储备基金 Surplus reserve - reserve fund F9J9zs*,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
M2Zk1Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rD!UP1Nb
主营业务收入 Sales <Kk[^.7C;
主营业务成本 Cost of sales (nnIRN<}$
主营业务税金及附加 Sales tax }$oZZKS
营业费用 Operating expenses
1
~s$<
管理费用 General and administrative expenses LZ4Z]!V
财务费用 Financial expenses LL%s$>c65A
投资收益 Investment income OI)U c .
其他业务收入 Other operating income wDt9Lf
O
营业外收入 Non-operating income G\C>fwrP_
补贴收入 Subsidy income -Gj."ks
其他业务支出 Other operating expenses _edT+r>+
营业外支出 Non-operating expenses 7<zI'^l
所得税 Income tax Ih_=yk
直接人工成本差异(direct labor variance) [pzo[0G 'v
直接材料成本差异(direct material variance) >>.4@
在产品计价(work-in-process costing) 7J|eL
yj
联产品成本计算(joint products costing) ;~"#aL50fe
生产成本汇总程序(accumulation process of procluction cost) rPx:o}&<
制造费用差异(manufacturing expenses variance) a=r^?q'/
实际成本与估计成本(actual cost and estimated cost) |>dqZ_)v
工资费用分配(salary costs allocation) '/GZ/$a_l
成本曲线(cost curve) gE$@:j
农业生产成本(agriculture production cost) "ZR^w5
原始成本和重置成本(original cost and replacement cost) {SwvUWOf"
工程施工成本 *kq>Z 06'i
直接成本与间接成本(direct cost and indirect cost) ."h>I @MH
可控成本(controllable cost) J%1 2Ey@6
制造费用分配(manufacturing expenses allocation) Lw<%?F (
理论成本与应用成本(theory cost and practice cost) I,7n-G_'
辅助生产成本分配(auxiliary production cost allocation) dk.VH!uVb
期间,费用 t@+z r3
成本控制程序(procedure of cost control) zuYz"-
(L
成本记录(cost entry, cost recorder cost agenda) 9
t"/@CH{
成本计算分批法(job costing method) *3h!&.zm
成本计算分步法 MuP&m{
直接人工成本差异(direct labor variance) gPY Cw?zQ
成本控制方法(cost control method)