递延税款贷项 Deferred taxation credit gbu*6&j9
股本 Share capital AHzm9U @
已归还投资 Investment returned w :9M6+mM^
利润分配-其他转入 Profit appropriation - other transfer in |F +n 7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~cf)wrP
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JYnyo$m/
利润分配-提取储备基金 Profit appropriation - reserve fund ETm :KbS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ao"Z%#Jb~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (@NW2
利润分配-利润归还投资 Profit appropriation - return investment by profit t9r
R>Y9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `-g$
0lm7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cv_
t2m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -Dwe,N"{2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E %?>
%h
期初未分配利润 Retained earnings, beginning of the year ~m4 LL[
资本公积-股本溢价 Capital surplus - share premium n5Mhp:zc,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XO5
E-Nh
资本公积-接受现金捐赠 Capital surplus - cash donation y*E{
X
资本公积-股权投资准备 Capital surplus - investment reserve P! P` MX
资本公积-拨款转入 Capital surplus - subsidiary Rl'xEtaN
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D7Y?$=0ycb
资本公积-其他 Capital surplus - others >#y1(\e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +I@2 ,T(eG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b?/Su<q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cR/e
Zf l
盈余公积-储备基金 Surplus reserve - reserve fund S[CWrPaDQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OKA6S*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !1mAq+q!
主营业务收入 Sales uT
Y G/O
主营业务成本 Cost of sales I7C+XUQkQ
主营业务税金及附加 Sales tax p7L6~I
N
营业费用 Operating expenses o\qeX|.70
管理费用 General and administrative expenses ?lm<)y?I7+
财务费用 Financial expenses x[R?hS,0 t
投资收益 Investment income E O
"
其他业务收入 Other operating income [6?x 6_M
营业外收入 Non-operating income ceLr;}?Ws
补贴收入 Subsidy income }OSf C~5P
其他业务支出 Other operating expenses 2 <*Yq 8
营业外支出 Non-operating expenses bd3>IWihp
所得税 Income tax
`FK qVd
直接人工成本差异(direct labor variance) D=)qd@,K
直接材料成本差异(direct material variance) qv`:o
`
在产品计价(work-in-process costing) m|[ cEZxHB
联产品成本计算(joint products costing)
GYonb) F
生产成本汇总程序(accumulation process of procluction cost) 3*R(&O6}
制造费用差异(manufacturing expenses variance) (kx>\FIK*
实际成本与估计成本(actual cost and estimated cost)
dB Hki*.u
工资费用分配(salary costs allocation) _he~ Y2zFz
成本曲线(cost curve) )+.AgqxI
农业生产成本(agriculture production cost) @^`5;JiUk
原始成本和重置成本(original cost and replacement cost) NM1TFs2Y*
工程施工成本 \rCdsN 2H
直接成本与间接成本(direct cost and indirect cost) BT(G9 Pj;
可控成本(controllable cost) cGW L'r)P
制造费用分配(manufacturing expenses allocation)
c70B
理论成本与应用成本(theory cost and practice cost) z.W1Za
辅助生产成本分配(auxiliary production cost allocation) ,88%eX|
期间,费用 V{{UsEVO
成本控制程序(procedure of cost control) Koz0Xy
成本记录(cost entry, cost recorder cost agenda) {9hhfI#3_
成本计算分批法(job costing method) JV! }"[
成本计算分步法
K4^B ~ 0~
直接人工成本差异(direct labor variance) Q8DKU
成本控制方法(cost control method)
