递延税款贷项 Deferred taxation credit pI;NL
[
股本 Share capital ~]'pY
已归还投资 Investment returned e-5?p~>
利润分配-其他转入 Profit appropriation - other transfer in ,RxYd6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -x`G2i
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zf [`~g
利润分配-提取储备基金 Profit appropriation - reserve fund BVw Wj-,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dQb.BOI)h
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KCuGu}
利润分配-利润归还投资 Profit appropriation - return investment by profit k(%QIJH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7v7G[n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7@}$|u:JUF
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |o<8}Nja6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a
l&(-#1
期初未分配利润 Retained earnings, beginning of the year rw7_5l
资本公积-股本溢价 Capital surplus - share premium 7^*"O&y_al
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve otJ!UfpR8
资本公积-接受现金捐赠 Capital surplus - cash donation q<#>HjC
资本公积-股权投资准备 Capital surplus - investment reserve ^Q+i=y{W
资本公积-拨款转入 Capital surplus - subsidiary Avlz=k1*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <spZ! #o
资本公积-其他 Capital surplus - others J;$N{"M
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r\`+R"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B>y9fI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Cx_Q :6T
盈余公积-储备基金 Surplus reserve - reserve fund a4i:|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m~ho
E8C$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JUAS$Y
主营业务收入 Sales CjIu[S1%
主营业务成本 Cost of sales U`|0 jJ
主营业务税金及附加 Sales tax cbYLU\!
营业费用 Operating expenses &w8)* T
管理费用 General and administrative expenses RW$:9~
财务费用 Financial expenses 'b*%ixa
投资收益 Investment income ;Lm=dd@S
:
其他业务收入 Other operating income ]iNEw9
营业外收入 Non-operating income #-% A[7Cdp
补贴收入 Subsidy income sOCs13A"
其他业务支出 Other operating expenses l`-bFmpA
营业外支出 Non-operating expenses t*<#<a
所得税 Income tax wd(Hv
直接人工成本差异(direct labor variance) V
dS
v
直接材料成本差异(direct material variance) y! .J
在产品计价(work-in-process costing) 2F#q
I1
联产品成本计算(joint products costing) z+ a%5J
生产成本汇总程序(accumulation process of procluction cost) )u]9193
制造费用差异(manufacturing expenses variance) YwY74w:
实际成本与估计成本(actual cost and estimated cost) ENF"c$R
工资费用分配(salary costs allocation) jw}}^3.
成本曲线(cost curve) r|e-<t4.9L
农业生产成本(agriculture production cost) ((tv2
原始成本和重置成本(original cost and replacement cost) hN2:d1f0
工程施工成本 :'F}Dy
直接成本与间接成本(direct cost and indirect cost) |t
iUej
可控成本(controllable cost) ~ 9)"!
制造费用分配(manufacturing expenses allocation) ps
.]N
理论成本与应用成本(theory cost and practice cost) #rO8K f
辅助生产成本分配(auxiliary production cost allocation) &!aAO(g
期间,费用 [[d(jV=*
成本控制程序(procedure of cost control) l!}:|N Yh!
成本记录(cost entry, cost recorder cost agenda) rNjn~c
成本计算分批法(job costing method) ?{w3|Ef&
成本计算分步法 uEyH2QO
直接人工成本差异(direct labor variance) ZOXIT(mg
成本控制方法(cost control method)