递延税款贷项 Deferred taxation credit pmvd%X\f
股本 Share capital Y#XRn _2D
已归还投资 Investment returned #XA`n@2Uoo
利润分配-其他转入 Profit appropriation - other transfer in ($kw*H{Ah^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?h&?`WO (
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &H]/'i-
利润分配-提取储备基金 Profit appropriation - reserve fund )t"-#$,@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund : S3+UT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BjsT 9?6W/
利润分配-利润归还投资 Profit appropriation - return investment by profit U31@++C[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?KOw~-u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4$[o; t>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uu5(/vw]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uT4|43<
G
期初未分配利润 Retained earnings, beginning of the year .=
?*Wp
资本公积-股本溢价 Capital surplus - share premium 4minzrKM\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _OTVQo Ap
资本公积-接受现金捐赠 Capital surplus - cash donation w|-3X
资本公积-股权投资准备 Capital surplus - investment reserve &.\7='$F
资本公积-拨款转入 Capital surplus - subsidiary xBA"w:<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ro\
oL
资本公积-其他 Capital surplus - others U:C:ugm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =I546($
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NFZ(*v1U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [i /!ovcY
盈余公积-储备基金 Surplus reserve - reserve fund %g}d}5s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~}}<+ JEEO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1.F
&gP)9
主营业务收入 Sales ^ls@Gr7`P
主营业务成本 Cost of sales `.@sux!lu
主营业务税金及附加 Sales tax {9U!0h-2"
营业费用 Operating expenses hj9TiH/+
管理费用 General and administrative expenses @%R4V[Lo.
财务费用 Financial expenses `a4&_`E,p
投资收益 Investment income )6C+0b*
其他业务收入 Other operating income $M 8& &M
营业外收入 Non-operating income G/<zd)
补贴收入 Subsidy income MhD '
其他业务支出 Other operating expenses 0_gN]>,9n
营业外支出 Non-operating expenses 1xW!j!A;
所得税 Income tax **Ioy+
直接人工成本差异(direct labor variance) ]=q auf>3
直接材料成本差异(direct material variance) M`H#Qo5/
在产品计价(work-in-process costing) #f2k*8"eAF
联产品成本计算(joint products costing) j)m U`b_
生产成本汇总程序(accumulation process of procluction cost) 3!{imQ T
制造费用差异(manufacturing expenses variance) P3&s<mh
实际成本与估计成本(actual cost and estimated cost) k.ou$mIY
工资费用分配(salary costs allocation) lx%c&~.DiB
成本曲线(cost curve) # dWz,e3
农业生产成本(agriculture production cost) E]OexRJ^ i
原始成本和重置成本(original cost and replacement cost) KFd
+7C9
工程施工成本 Z^&G9I#
直接成本与间接成本(direct cost and indirect cost) G+8)a$?v
可控成本(controllable cost) FBNLszT{L
制造费用分配(manufacturing expenses allocation) 6:#o0OeBP
理论成本与应用成本(theory cost and practice cost) A-CU%G9
辅助生产成本分配(auxiliary production cost allocation) 9efDM
期间,费用 ]`&_!T
成本控制程序(procedure of cost control) @kFZN 6
成本记录(cost entry, cost recorder cost agenda) ;\m X=S|a
成本计算分批法(job costing method) z4:!*:.Asu
成本计算分步法 K6IT$$g
直接人工成本差异(direct labor variance) iWf+wC|
成本控制方法(cost control method)
